Civic Intelligence

Youth Service Project

990 • Fiscal year 2017 • EIN 36-2838207

Jul 01, 2016 to Jun 30, 2017 • Filed on May 14, 2018

3742 West North AvenueChicago, IL 60647

(773) 564-9070

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

0.89x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

93rd percentile

0.62x

Higher debt load relative to revenue than 93% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

7th percentile

-56%

Higher net margin than 7% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

14th percentile

-34%

Faster asset growth than 14% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

9th percentile

-51%

Faster revenue growth than 9% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$337,285

Down $171,145 (-34%) from 2016

Net Assets

Down

$38,194

Down $268,764 (-88%) from 2016

Liabilities

Up

$299,091

Up $97,619 (+48%) from 2016

Revenue

Down

$485,279

Down $500,975 (-51%) from 2016

Expenses

Down

$754,873

Down $256,252 (-25%) from 2016

Net Income

Down

-$269,594

Down $244,723 (-984%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0-$200KAssets 2012: $530,580Liabilities 2012: $259,566Net Assets 2012: $271,0142012Assets 2013: $442,061Liabilities 2013: $215,961Net Assets 2013: $226,1002013Assets 2014: $451,075Liabilities 2014: $180,819Net Assets 2014: $270,2562014Assets 2015: $655,190Liabilities 2015: $323,361Net Assets 2015: $331,8292015Assets 2016: $508,430Liabilities 2016: $201,472Net Assets 2016: $306,9582016Assets 2017: $337,285Liabilities 2017: $299,091Net Assets 2017: $38,1942017Assets 2018: $260,198Liabilities 2018: $272,979Net Assets 2018: -$12,7812018Assets 2019: $202,328Liabilities 2019: $94,864Net Assets 2019: $107,4642019Assets 2020: $198,368Liabilities 2020: $94,940Net Assets 2020: $103,4282020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2017

Assets$337,285
Liabilities$299,091
Net Assets$38,194

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $1,341,9952012Expenses 2013: $1,507,0002013Revenue 2014: $1,696,972Expenses 2014: $1,652,816Net Income 2014: $44,1562014Revenue 2015: $1,681,846Expenses 2015: $1,620,273Net Income 2015: $61,5732015Revenue 2016: $986,254Expenses 2016: $1,011,125Net Income 2016: -$24,8712016Revenue 2017: $485,279Expenses 2017: $754,873Net Income 2017: -$269,5942017Revenue 2018: $137,078Expenses 2018: $151,089Net Income 2018: -$14,0112018Revenue 2019: $2,506Expenses 2019: $16,890Net Income 2019: -$14,3842019Revenue 2020: $30Expenses 2020: $4,066Net Income 2020: -$4,0362020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021

Highlighted filing

2017

Revenue$485,279
Expenses$754,873
Net Income-$269,594
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 14, 2018
Return Version
2016v3.1
Gross Receipts
$485,279
Mission and Program Overview

Mission

Ysp is dedicated to creating a nurturing environment that promotes self- awareness, accountability and respect. By identifying and providing education and supportive resources. Ysf strives to enhance the quality of life for youth, families and the community.

Ysp is dedicated to creating a nurturing environment that promotes self- awareness, accountability and respect. By identifying and providing educational and supportive resources, ysp strives to enhance the quality of life for youth, families and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$249,576$226,999▼ $22,577
Pledges and Grants Receivable$214,094$54,987▼ $159,107
Cash and Non-Interest-Bearing Accounts$400$54,466▲ $54,066
Savings and Temporary Cash Investments$41,748--
Prepaid Expenses and Deferred Charges$1,774--
Total Assets$508,430$337,285▼ $171,145
Other Assets Total$838$833▼ $5
Liabilities
Unsecured Notes Loans Payable$23,575$150,000▲ $126,425
Accounts Payable and Accrued Expenses$177,897$149,091▼ $28,806
Total Liabilities$201,472$299,091▲ $97,619
Net Assets / Fund Balance
Temporarily Rstr Net Assets$50,000--
Unrestricted Net Assets$256,958$38,194▼ $218,764
Total Net Assets Fund Balance$306,958$38,194▼ $268,764
Total Liabilities and Net Assets / Fund Balance$508,430$337,285▼ $171,145

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$27,983$367,017$395,000
Equipment$20,732$275,585$296,317
Leasehold Improvements$178,284$93,926$272,210
Compensation and Service Providers

Board Members and Trustees

NameTitle
Milton RodriguezPresident
Ajana AdamsDirector
Susana GonzalezDirector
Eddy BorrayoCEO
Josephine PachecoSecretary
Bruce DomashTreasurer
Elio MontenegroVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$132,642
Program Service Revenue
$299,295
Investment Income
$7,355
Other Revenue
$45,987
Change in Net Assets
$-269,594

Audited Revenue Reconciliation

Revenue per Audited Statements
$485,279
Total Revenue per Audited Statements
$485,279
Total Revenue per Form 990
$485,279
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$434,486
Salaries, Compensation, and Employee Benefits$320,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$212,216$11,952-$224,168
Occupancy$53,510$51,414-$104,924
Other Employee Benefits$78,349$17,870-$96,219
Fees for Services Other$90,960--$90,960
All Other Expenses$17,661$23,923-$41,584
Other Expenses$3,897$15,166-$19,063
Total Functional Expenses$572,933$181,940$0$754,873

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$798,852
Expenses per Audited Statements$754,873
Total Expenses per Form 990$754,873
Expenses Not Reported on Form 990$43,979
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI

Line 11b - form 990 review process the board of directors will reviw the form 990 with the executive director before the return is filed. Line 12c - explanation of monitoring and enforcement of conflicts the board of directors requires all employees and themselves to make disclosures abouth potential conflicts of interest. Line 15b - compenssation review and approval process - officers & key employees the board of directors determines the esecutive direcctor compensation. The executive director with input from the board of directors determines the remaining staff compensation. Line 19 - other organization documents publicly available the documents are available upon request and on the guidestar website.

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 12C

REVIEW BY GOVERNANCE

Form 990, Page 6, Part VI, Line 15A

REVIEW BY GOVERNANCE

Form 990, Page 6, Part VI, Line 15B

Review by ceo recommendation to governance

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Youth Service Project
EIN
36-2838207
Phone
7735649070
Address
3742 WEST NORTH AVENUE, CHICAGO, IL 60647

Signing Officer

Name
Eddy Borrayo
Title
CEO
Phone
7735649070
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eddy Borrayo
Formed
1975
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
29
Volunteers
40

Preparer

Firm
Arthur S Gunn Ltd
Address
900 SKOKIE BLVD STE 207, NORTHBROOK, IL 60062-4031
Preparer
Arthur S Gunn CPA
Phone
8474981597
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Ysp is dedicated to creating a nurturing environment that promotes self- awareness, accountability and respect. By identifying and providing educational and supportive resources, ysp strives to enhance the quality of life for youth, families and the community.

Form 990, Part III

Line 1 - organization mission ysp is dedicated to creating a nurturing environment that promotes self- awareness, accountability and respect. By identifying and providing education and supportive resources, ysp strives to enhance the quality of life for youth, families and the community. Line 4d - other program servies description department of alcohol and substance abuse - the program provides substance abuse treatment to the adolescent and young adult population. Art program - the program teaches the value and different mediums of arts as well as the importance of cultural indentity and diversity. Other youth programs - ysp is one of the premier youth deveopment organizations in the county that helps young people identify and enhance their skills, while assisting them in overcoming roadblocks. Summer programs - provides employment to youth, ages 14-24, and offers them opportunities to learn hard and soft job skills. Neighborhoold recovery initiative school-based counseling services - to provide schoold based counseling intervention services to cps students aged 5-21, specifically targeting the humboldt park area. Safety network programs - ysp is a partner agency in a state-sponsored initiative designed to promote collaboration among local community groups with the goals of preventing youth violence and fostering youth development.

Form 990, Page 2, Part III, Line 4D

SEE SCHEDULE O

Form 990, Part IX, Line 11G

Client assistance 90,960 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference -43,979

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under sections 501(c) (3) of the internal revenue code, except on net income derived from unrelated business activities. The organization had no unrelated business income for the year ended june 30, 2017. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization's federal exempt organization returns for the years ending june 30, 2014, 2015 and 2016 are subject to examination by the irs, generally for three years after they were filed. The organization has not been notified of any pending irs examination for any years prior to july 1, 2014, and those years are considered closed. The tax return for the year june 30, 201 has not been filed and is extended as of the date of this report.

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 43,979

Raw XML Appendix389 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0367017
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0395000
IRS990ScheduleD/EquipmentGrp/BookValueAmt020732
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0275585
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0296317
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt093926
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTIONS 501(C) (3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2017. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION RETURNS FOR THE YEARS ENDING JUNE 30, 2014, 2015 AND 2016 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. THE ORGANIZATION HAS NOT BEEN NOTIFIED OF ANY PENDING IRS EXAMINATION FOR ANY YEARS PRIOR TO JULY 1, 2014, AND THOSE YEARS ARE CONSIDERED CLOSED. THE TAX RETURN FOR THE YEAR JUNE 30, 201 HAS NOT BEEN FILED AND IS EXTENDED AS OF THE DATE OF THIS REPORT.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE 43,979
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalExpensesPerForm990Amt0754873
IRS990ScheduleD/TotalRevenuePerForm990Amt0485279
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YSP IS DEDICATED TO CREATING A NURTURING ENVIRONMENT THAT PROMOTES SELF- AWARENESS, ACCOUNTABILITY AND RESPECT. BY IDENTIFYING AND PROVIDING EDUCATIONAL AND SUPPORTIVE RESOURCES, YSP STRIVES TO ENHANCE THE QUALITY OF LIFE FOR YOUTH, FAMILIES AND THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 1 - ORGANIZATION MISSION YSP IS DEDICATED TO CREATING A NURTURING ENVIRONMENT THAT PROMOTES SELF- AWARENESS, ACCOUNTABILITY AND RESPECT. BY IDENTIFYING AND PROVIDING EDUCATION AND SUPPORTIVE RESOURCES, YSP STRIVES TO ENHANCE THE QUALITY OF LIFE FOR YOUTH, FAMILIES AND THE COMMUNITY. LINE 4D - OTHER PROGRAM SERVIES DESCRIPTION DEPARTMENT OF ALCOHOL AND SUBSTANCE ABUSE - THE PROGRAM PROVIDES SUBSTANCE ABUSE TREATMENT TO THE ADOLESCENT AND YOUNG ADULT POPULATION. ART PROGRAM - THE PROGRAM TEACHES THE VALUE AND DIFFERENT MEDIUMS OF ARTS AS WELL AS THE IMPORTANCE OF CULTURAL INDENTITY AND DIVERSITY. OTHER YOUTH PROGRAMS - YSP IS ONE OF THE PREMIER YOUTH DEVEOPMENT ORGANIZATIONS IN THE COUNTY THAT HELPS YOUNG PEOPLE IDENTIFY AND ENHANCE THEIR SKILLS, WHILE ASSISTING THEM IN OVERCOMING ROADBLOCKS. SUMMER PROGRAMS - PROVIDES EMPLOYMENT TO YOUTH, AGES 14-24, AND OFFERS THEM OPPORTUNITIES TO LEARN HARD AND SOFT JOB SKILLS. NEIGHBORHOOLD RECOVERY INITIATIVE SCHOOL-BASED COUNSELING SERVICES - TO PROVIDE SCHOOLD BASED COUNSELING INTERVENTION SERVICES TO CPS STUDENTS AGED 5-21, SPECIFICALLY TARGETING THE HUMBOLDT PARK AREA. SAFETY NETWORK PROGRAMS - YSP IS A PARTNER AGENCY IN A STATE-SPONSORED INITIATIVE DESIGNED TO PROMOTE COLLABORATION AMONG LOCAL COMMUNITY GROUPS WITH THE GOALS OF PREVENTING YOUTH VIOLENCE AND FOSTERING YOUTH DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SEE SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LINE 11B - FORM 990 REVIEW PROCESS THE BOARD OF DIRECTORS WILL REVIW THE FORM 990 WITH THE EXECUTIVE DIRECTOR BEFORE THE RETURN IS FILED. LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS THE BOARD OF DIRECTORS REQUIRES ALL EMPLOYEES AND THEMSELVES TO MAKE DISCLOSURES ABOUTH POTENTIAL CONFLICTS OF INTEREST. LINE 15B - COMPENSSATION REVIEW AND APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES THE BOARD OF DIRECTORS DETERMINES THE ESECUTIVE DIRECCTOR COMPENSATION. THE EXECUTIVE DIRECTOR WITH INPUT FROM THE BOARD OF DIRECTORS DETERMINES THE REMAINING STAFF COMPENSATION. LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE THE DOCUMENTS ARE AVAILABLE UPON REQUEST AND ON THE GUIDESTAR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REVIEW BY GOVERNANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6REVIEW BY GOVERNANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REVIEW BY CEO RECOMMENDATION TO GOVERNANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9CLIENT ASSISTANCE 90,960 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10BOOK / TAX DEPRECIATION DIFFERENCE -43,979
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART XI, LINE 9
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
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ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0YOUTH SERVICE PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0YOUT
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ReturnHeader/Filer/USAddress/AddressLine1Txt03742 WEST NORTH AVENUE
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ARTHUR S GUNN LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0900 SKOKIE BLVD STE 207
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0600624031
ReturnHeader/PreparerPersonGrp/PhoneNum08474981597
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARTHUR S GUNN CPA
ReturnHeader/ReturnTs02018-05-14T11:18:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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