Civic Intelligence

Young Chicago Authors

990 • Fiscal year 2018 • EIN 36-3772997

Sep 01, 2017 to Aug 31, 2018 • Filed on Mar 22, 2018

1180 N Milwaukee Avenue 2nd FloorChicago, IL 60642

(773) 486-4331

Siviq Scores

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

Liabilities / Assets

76th percentile

0.38x

Higher debt load relative to assets than 76% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

81st percentile

0.61x

Higher debt load relative to revenue than 81% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

10th percentile

-29%

Higher net margin than 10% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

70th percentile

$103,001

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

84th percentile

25%

Faster asset growth than 84% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

22nd percentile

-9.7%

Faster revenue growth than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,109,108

Up $419,731 (+25%) from 2017

Net Assets

Down

$1,306,651

Down $369,170 (-22%) from 2017

Liabilities

Up

$802,457

Up $788,901 (+5820%) from 2017

Revenue

Down

$1,319,727

Down $141,558 (-9.7%) from 2017

Expenses

Up

$1,697,242

Up $300,302 (+21%) from 2017

Net Income

Down

-$377,515

Down $441,860 (-687%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2013: $203,818Liabilities 2013: $7,260Net Assets 2013: $196,5582013Assets 2017: $1,689,377Liabilities 2017: $13,556Net Assets 2017: $1,675,8212017Assets 2018: $2,109,108Liabilities 2018: $802,457Net Assets 2018: $1,306,6512018Assets 2019: $1,984,535Liabilities 2019: $772,165Net Assets 2019: $1,212,3702019Assets 2020: $2,218,094Liabilities 2020: $821,634Net Assets 2020: $1,396,4602020Assets 2021: $1,645,499Liabilities 2021: $771,570Net Assets 2021: $873,9292021

Highlighted filing

2018

Assets$2,109,108
Liabilities$802,457
Net Assets$1,306,651

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2013: $661,2992013Revenue 2017: $1,461,285Expenses 2017: $1,396,940Net Income 2017: $64,3452017Revenue 2018: $1,319,727Expenses 2018: $1,697,242Net Income 2018: -$377,5152018Revenue 2019: $1,401,683Expenses 2019: $1,504,643Net Income 2019: -$102,9602019Revenue 2020: $1,460,645Expenses 2020: $1,273,171Net Income 2020: $187,4742020Revenue 2021: $698,244Expenses 2021: $1,251,356Net Income 2021: -$553,1122021

Highlighted filing

2018

Revenue$1,319,727
Expenses$1,697,242
Net Income-$377,515
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Mar 22, 2018
Return Version
2017v2.3
Gross Receipts
$1,319,727
Mission and Program Overview

Mission

Young chicago authors transforms the lives of the young people by cultivating their voices through writing, publication, and performance education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$453,250$475,123▲ $21,873
Cash and Non-Interest-Bearing Accounts$703,739$418,311▼ $285,428
Land, Buildings, and Equipment, Net$149,632$275,278▲ $125,646
Pledges and Grants Receivable$335,000$94,035▼ $240,965
Accounts Receivable$44,210$78,272▲ $34,062
Prepaid Expenses and Deferred Charges$1,746$2,125▲ $379
Total Assets$1,689,377$2,109,108▲ $419,731
Other Assets Total$1,800$765,964▲ $764,164
Liabilities
Other Liabilities-$785,094-
Accounts Payable and Accrued Expenses$13,556$17,363▲ $3,807
Total Liabilities$13,556$802,457▲ $788,901
Net Assets / Fund Balance
Unrestricted Net Assets$672,317$671,425▼ $892
Temporarily Rstr Net Assets$1,003,504$635,226▼ $368,278
Total Net Assets Fund Balance$1,675,821$1,306,651▼ $369,170
Total Liabilities and Net Assets / Fund Balance$1,689,377$2,109,108▲ $419,731

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$136,852$4,751$141,603
Leasehold Improvements$129,124$2,935$132,059
Equipment$9,302$22,934$32,236
Other Assets Org$1,800--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rebecca HunterExecutive DiFT$103,001$103,001

Board Members and Trustees

NameTitle
Jennifer HumkePresident
Daniel AshDirector
Debbi WelchDirector
Joe ShanahanDirector
Jordan LasalleDirector
Josh MalkinDirector
Robert MooreDirector
Ross PosnerDirector
Xavier RameySecretary
Jonathan TheobaldTreasurer
John RugelVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$941,866
Program Service Revenue
$364,172
Investment Income
$13,689
Other Revenue
$0
All Other Contributions
$817,889
Change in Net Assets
$-377,515

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,319,727
Revenue Not Reported on Form 990
$163,410
Total Revenue per Audited Statements
$1,483,137
Total Revenue per Form 990
$1,319,727
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$899,041
Salaries, Compensation, and Employee Benefits$798,201
Total Fundraising Expense$188,026
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$478,921$175,604$143,676$798,201
Fees for Services Other$34,454$12,050$6,588$53,092
Travel$35,856$9,562$2,389$47,807
Fees for Services Accounting$37,398$4,676$4,674$46,748
Advertising$36,355$4,546$4,543$45,444
Occupancy$27,100$9,937$8,131$45,168
Office Expenses$23,454$11,892$6,666$42,012
Conferences and Meetings$17,634$979$980$19,593
Other Expenses$16,995-$5,031$16,995
Depreciation Depletion$9,574$3,510$2,872$15,956
Insurance$7,472$3,736$1,245$12,453
All Other Expenses$3,795$476$474$4,745
Information Technology$2,523$925$757$4,205
Total Functional Expenses$1,271,323$237,893$188,026$1,697,242

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,852,307
Expenses per Audited Statements$1,697,242
Total Expenses per Form 990$1,697,242
Expenses Not Reported on Form 990$155,065
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Net of Current$746,538
Lease Liability$38,556
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, Page 6, Part VI, Line 11B

Reviewed by board and approved

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

Board members disclose conflicts when necessary

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

Work with outside consultants to determine market rates of similarly situated organizations.

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

Work with outside consultants to determine market rates of similarly situated organizations.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Young Chicago Authors
EIN
36-3772997
Phone
7734864331
Address
1180 N MILWAUKEE AVENUE 2ND FLOOR, CHICAGO, IL 60642

Signing Officer

Name
Rebecca Hunter
Title
Executive Director
Phone
7734864331
Signed
2018-03-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca Hunter
Formed
1992
Legal Domicile
Il
Voting Board Members
11
Independent Board Members
11
Employees
13
Volunteers
400

Preparer

Firm
KOLNICKI PETERSON & WIRTH CPA'S
Address
1400 OPUS PLACE SUITE 100, DOWNERS GROVE, IL 60515
Preparer
Kenneth W Peterson CPA
Phone
6303901140
Supplemental Narrative

Additional Explanations

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

Programs to learn from yca's sucess and replicate similar programming in their schools and communities.

Raw XML AppendixShowing 400 of 475 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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IRS990/OtherExpensesGrp/ProgramServicesAmt147015
IRS990/OtherExpensesGrp/ProgramServicesAmt212110
IRS990/OtherExpensesGrp/ProgramServicesAmt316995
IRS990/OtherExpensesGrp/TotalAmt0480667
IRS990/OtherExpensesGrp/TotalAmt147015
IRS990/OtherExpensesGrp/TotalAmt217141
IRS990/OtherExpensesGrp/TotalAmt316995
IRS990/OtherLiabilitiesGrp/EOYAmt0785094
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0143676
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0175604
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0478921
IRS990/OtherSalariesAndWagesGrp/TotalAmt0798201
IRS990/PartialLiquidationInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0335000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt094035
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01746
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02125
IRS990/PrincipalOfficerNm0REBECCA HUNTER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WORKSHOPS AND PERFORMANCES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0364172
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0364172
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01195766
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01110
IRS990/PYOtherExpensesAmt0716613
IRS990/PYProgramServiceRevenueAmt0264409
IRS990/PYRevenuesLessExpensesAmt064345
IRS990/PYSalariesCompEmpBnftPaidAmt0680327
IRS990/PYTotalExpensesAmt01396940
IRS990/PYTotalRevenueAmt01461285
IRS990/ReconcilationRevenueExpnssAmt0-377515
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0364172
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0941866
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01195766
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01847854
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01033424
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01213789
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06232699
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt013689
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01110
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0400
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0183
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt015390
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0364172
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0264409
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0257002
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0220391
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0175981
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01281955
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt013689
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01110
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0400
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0183
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt015390
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99800
IRS990ScheduleA/PublicSupportPY509Pct00.99980
IRS990ScheduleA/PublicSupportTotal509Amt07514654
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01306038
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01460175
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02104856
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01253815
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01389770
IRS990ScheduleA/Total509Grp/TotalAmt07514654
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01319727
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01461285
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02105256
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01253998
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01389778
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07530044
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0155065
IRS990ScheduleD/DonatedServicesUseFcltsAmt0155065
IRS990ScheduleD/EquipmentGrp/BookValueAmt09302
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022934
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt032236
IRS990ScheduleD/ExpensesNotReportedAmt0155065
IRS990ScheduleD/ExpensesSubtotalAmt01697242
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0129124
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02935
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0132059
IRS990ScheduleD/NetUnrealizedGainsInvstAmt08345
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0726514
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt137650
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21800
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE - OPERATING LEASE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2SECURITY DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0136852
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04751
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0141603
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0746538
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt138556
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY - NET OF CURRENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt0163410
IRS990ScheduleD/RevenueSubtotalAmt01319727
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0275278
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0765964
IRS990ScheduleD/TotalExpensesPerForm990Amt01697242
IRS990ScheduleD/TotalLiabilityAmt0785094
IRS990ScheduleD/TotalRevenuePerForm990Amt01319727
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01483137
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01852307
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROGRAMS TO LEARN FROM YCA'S SUCESS AND REPLICATE SIMILAR PROGRAMMING IN THEIR SCHOOLS AND COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY BOARD AND APPROVED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS DISCLOSE CONFLICTS WHEN NECESSARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WORK WITH OUTSIDE CONSULTANTS TO DETERMINE MARKET RATES OF SIMILARLY SITUATED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WORK WITH OUTSIDE CONSULTANTS TO DETERMINE MARKET RATES OF SIMILARLY SITUATED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01003504
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0635226
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01689377
IRS990/TotalAssetsEOYAmt02109108
IRS990/TotalAssetsGrp/BOYAmt01689377
IRS990/TotalAssetsGrp/EOYAmt02109108
IRS990/TotalCompGreaterThan150KInd0false

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