Civic Intelligence

Community Youth Development Institute

990 • Fiscal year 2018 • EIN 36-4060341

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 08, 2018

7836 South Union AvenueChicago, IL 60620

(773) 224-2273

Siviq Scores

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

Liabilities / Assets

80th percentile

0.49x

Higher debt load relative to assets than 80% of similar nonprofits.

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

Liabilities / Revenue

48th percentile

0.09x

Higher debt load relative to revenue than 48% of similar nonprofits.

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

Net Margin

62nd percentile

7.7%

Higher net margin than 62% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$108,714

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

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

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

72nd percentile

17%

Faster revenue growth than 72% of similar nonprofits.

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

Assets

Up

$389,991

Up $52,087 (+15%) from 2017

Net Assets

Up

$197,170

Up $172,532 (+700%) from 2017

Liabilities

Down

$192,821

Down $120,445 (-38%) from 2017

Revenue

Up

$2,233,840

Up $319,100 (+17%) from 2017

Expenses

Up

$2,061,308

Up $330,255 (+19%) from 2017

Net Income

Down

$172,532

Down $11,155 (-6.1%) 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$0-$1.0MAssets 2013: $473,423Liabilities 2013: $357,489Net Assets 2013: $115,9342013Assets 2014: $271,511Liabilities 2014: $314,909Net Assets 2014: -$43,3982014Assets 2015: $206,577Liabilities 2015: $297,276Net Assets 2015: -$90,6992015Assets 2016: $295,273Liabilities 2016: $454,322Net Assets 2016: -$159,0492016Assets 2017: $337,904Liabilities 2017: $313,266Net Assets 2017: $24,6382017Assets 2018: $389,991Liabilities 2018: $192,821Net Assets 2018: $197,1702018Assets 2019: $532,923Liabilities 2019: $130,626Net Assets 2019: $402,2972019Assets 2020: $756,518Liabilities 2020: $341,485Net Assets 2020: $415,0332020Assets 2021: $748,119Liabilities 2021: $367,578Net Assets 2021: $380,5412021Assets 2022: $865,490Liabilities 2022: $274,529Net Assets 2022: $590,9612022Assets 2023: $2,094,166Liabilities 2023: $1,762,257Net Assets 2023: $331,9092023Assets 2024: $2,564,069Liabilities 2024: $2,186,862Net Assets 2024: $377,2072024Assets 2025: $2,042,067Liabilities 2025: $2,103,500Net Assets 2025: -$61,4332025

Highlighted filing

2018

Assets$389,991
Liabilities$192,821
Net Assets$197,170

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2013: $2,102,5302013Revenue 2014: $2,425,167Expenses 2014: $2,368,734Net Income 2014: $56,4332014Revenue 2015: $2,546,106Expenses 2015: $2,477,216Net Income 2015: $68,8902015Revenue 2016: $2,070,650Expenses 2016: $2,272,611Net Income 2016: -$201,9612016Revenue 2017: $1,914,740Expenses 2017: $1,731,053Net Income 2017: $183,6872017Revenue 2018: $2,233,840Expenses 2018: $2,061,308Net Income 2018: $172,5322018Revenue 2019: $2,321,135Expenses 2019: $2,116,008Net Income 2019: $205,1272019Revenue 2020: $2,190,622Expenses 2020: $2,177,886Net Income 2020: $12,7362020Revenue 2021: $2,185,002Expenses 2021: $2,219,494Net Income 2021: -$34,4922021Revenue 2022: $2,511,022Expenses 2022: $2,300,602Net Income 2022: $210,4202022Revenue 2023: $2,557,911Expenses 2023: $2,816,963Net Income 2023: -$259,0522023Revenue 2024: $3,800,326Expenses 2024: $3,746,177Net Income 2024: $54,1492024Revenue 2025: $3,203,873Expenses 2025: $3,642,513Net Income 2025: -$438,6402025

Highlighted filing

2018

Revenue$2,233,840
Expenses$2,061,308
Net Income$172,532
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 8, 2018
Return Version
2017v2.2
Gross Receipts
$2,233,840
Mission and Program Overview

Mission

Community Youth Development Institutes mission is to provide a safe and caring school environment where all students are given the chance to succeed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$191,952$216,329▲ $24,377
Accounts Receivable$121,630$122,299▲ $669
Cash and Non-Interest-Bearing Accounts$24,322$48,545▲ $24,223
Prepaid Expenses and Deferred Charges-$2,818-
Total Assets$337,904$389,991▲ $52,087
Liabilities
Unsecured Notes Loans Payable$269,731$127,398▼ $142,333
Accounts Payable and Accrued Expenses$43,535$65,423▲ $21,888
Total Liabilities$313,266$192,821▼ $120,445
Net Assets / Fund Balance
Unrestricted Net Assets$24,638$197,170▲ $172,532
Total Net Assets Fund Balance$24,638$197,170▲ $172,532
Total Liabilities and Net Assets / Fund Balance$337,904$389,991▲ $52,087

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$58,481$1,539-
Other Land Buildings$74,779$159,835-
Equipment-$23,150-
Leasehold Improvements$83,069$20,083-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Aaron L Royster JrExecutive DirectorFT$108,714$108,714

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,231,173
Program Service Revenue
$2,561
Investment Income
$0
Other Revenue
$106
All Other Contributions
$42,800
Change in Net Assets
$172,532

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,233,840
Total Revenue per Audited Statements
$2,233,840
Total Revenue per Form 990
$2,233,840
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,227,295
Other Expenses$834,013
Total Fundraising Expense$12,802
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$801,140$63,179-$864,319
Occupancy$213,037--$213,037
Other Employee Benefits$135,030$35,793-$170,823
Other Expenses$113,048--$113,048
Current Officers, Directors, Trustees, and Key Employees-$99,412$9,302$108,714
Payroll Taxes$64,624$18,815-$83,439
Fees for Services Accounting-$71,528-$71,528
Information Technology-$34,457-$34,457
Depreciation Depletion-$26,350-$26,350
Insurance-$17,358-$17,358
Office Expenses-$12,236-$12,236
Fees for Services Other-$8,348$3,500$11,848
Interest-$8,033-$8,033
Travel$1,271$3,175-$4,446
Total Functional Expenses$1,649,822$398,684$12,802$2,061,308

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,061,308
Total Expenses per Audited Statements$2,061,308
Total Expenses per Form 990$2,061,308
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
New Joy Divine Full Gospel ChurchBoard memberSchool leases from churchNo$198,000
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

The schools Treasurer (Mable Royster) is related to the Executive Director (Aaron Royster, Jr.) and President (Aaron Royster, Sr.)

Form 990 governing body review Part VI line 11

The school provides a copy of the Form 990 to all board members for approval prior to submittal to the IRS.

Conflict of interest policy compliance Part VI line 12C

At the beginning of each school year the board members, are asked if they are involved in activities that could cause a conflict of interest. Results are kept in the board minutes.

CEO executive director top management comp Part VI line 15A

The Executive Directors salary is reviewed and compared with salaries of executive directors in similar types of schools in the Chicago area.

Governing documents etc available to public Part VI line 19

Organizing documents are provided to the public upon request. Financial statements are provided to the state attorney general and published on their website.

Filing and Contact Details

Filer

Filer Name
Community Youth Development Institu
EIN
36-4060341
Address
7836 South Union Avenue, Chicago, IL 60620

Signing Officer

Name
Aaron Royster
Title
Executive Direc
Phone
7732242273
Signed
2018-11-08
Discuss with paid preparer
No

Organization Details

Formed
1996
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
5
Employees
18
Volunteers
5

Preparer

Firm
Benford Brown and Associates LLC
Address
8334 S Stony Island, Chicago, IL 60617
Preparer
Timothy S Watson
Phone
7737311300
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IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0CYDI received funding from the City of Chicago Department of Family Support Services for program services.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The organization operates a lottery system. It is publicized on the schools website and is advertised within the area in which the organization operates. The students are subjected to the lottery system if there is not enough space for the number of student applications received.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a and 6b)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of nondiscriminatory policy (Question 3)
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0New Joy Divine Full Gospel Church
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Board member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0198000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0School leases from church
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The schools Treasurer (Mable Royster) is related to the Executive Director (Aaron Royster, Jr.) and President (Aaron Royster, Sr.)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The school provides a copy of the Form 990 to all board members for approval prior to submittal to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2At the beginning of each school year the board members, are asked if they are involved in activities that could cause a conflict of interest. Results are kept in the board minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Executive Directors salary is reviewed and compared with salaries of executive directors in similar types of schools in the Chicago area.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Organizing documents are provided to the public upon request. Financial statements are provided to the state attorney general and published on their website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0337904
IRS990/TotalAssetsEOYAmt0389991
IRS990/TotalAssetsGrp/BOYAmt0337904
IRS990/TotalAssetsGrp/EOYAmt0389991
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02231173
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012802
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0398684
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01649822
IRS990/TotalFunctionalExpensesGrp/TotalAmt02061308
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0313266
IRS990/TotalLiabilitiesEOYAmt0192821
IRS990/TotalLiabilitiesGrp/BOYAmt0313266
IRS990/TotalLiabilitiesGrp/EOYAmt0192821
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt024638
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0197170
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01649822
IRS990/TotalProgramServiceRevenueAmt02561
IRS990/TotalReportableCompFromOrgAmt0108714
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02667
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02233840
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0337904
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0389991
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt03175
IRS990/TravelGrp/ProgramServicesAmt01271
IRS990/TravelGrp/TotalAmt04446
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt024638
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0197170
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0269731
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0127398
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.cydihs.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Aaron Royster
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum07732242273
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Community Youth Development Institu
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0364060341
ReturnHeader/Filer/USAddress/AddressLine1Txt07836 South Union Avenue
ReturnHeader/Filer/USAddress/CityNm0Chicago
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060620
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00431763C87C66D11E73D55A9080F7A57B6CFA14A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00431763C87C66D11E73D55A9080F7A57B6CFA14A
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03665882018319cmyxcmk
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-11-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.193.119.17
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTm011:44:45
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0364124699
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Benford Brown and Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08334 S Stony Island
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chicago
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060617
ReturnHeader/PreparerPersonGrp/PhoneNum07737311300
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Timothy S Watson
ReturnHeader/ReturnTs02018-11-15T11:42:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.04$2.10$0.06$3.20$3.64$0.44
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$2.19$0.38$3.80$3.75$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$1.76$0.33$2.56$2.82$0.26
2022Detailed filing. Detailed filing data is available for this year.$0.87$0.27$0.59$2.51$2.30$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.37$0.38$2.19$2.22$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.76$0.34$0.42$2.19$2.18$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.13$0.40$2.32$2.12$0.21
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.19$0.20$2.23$2.06$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.31$0.02$1.91$1.73$0.18
2016Detailed filing. Detailed filing data is available for this year.$0.30$0.45$0.16$2.07$2.27$0.20
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.30$0.09$2.55$2.48$0.07
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.31$0.04$2.43$2.37$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.36$0.12$2.10