Civic Intelligence

Community Youth Development Institute

990 • Fiscal year 2021 • EIN 36-4060341

Jul 01, 2020 to Jun 30, 2021 • Filed on May 06, 2022

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

83rd percentile

0.49x

Higher debt load relative to assets than 83% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

62nd percentile

0.17x

Higher debt load relative to revenue than 62% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

23rd percentile

-1.6%

Higher net margin than 23% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

75th percentile

$114,810

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

23rd percentile

-1.1%

Faster asset growth than 23% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

31st percentile

-0.3%

Faster revenue growth than 31% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$748,119

Down $8,399 (-1.1%) from 2020

Net Assets

Down

$380,541

Down $34,492 (-8.3%) from 2020

Liabilities

Up

$367,578

Up $26,093 (+7.6%) from 2020

Revenue

Down

$2,185,002

Down $5,620 (-0.3%) from 2020

Expenses

Up

$2,219,494

Up $41,608 (+1.9%) from 2020

Net Income

Down

-$34,492

Down $47,228 (-371%) from 2020

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

2021

Assets$748,119
Liabilities$367,578
Net Assets$380,541

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

2021

Revenue$2,185,002
Expenses$2,219,494
Net Income-$34,492
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 6, 2022
Return Version
2020v4.1
Gross Receipts
$2,185,002
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$360,587$448,819▲ $88,232
Accounts Receivable$220,034$257,333▲ $37,299
Cash and Non-Interest-Bearing Accounts$169,994$36,339▼ $133,655
Prepaid Expenses and Deferred Charges$5,903--
Total Assets$756,518$748,119▼ $8,399
Other Assets Total-$5,628-
Liabilities
Unsecured Notes Loans Payable$225,000$225,000→ $0
Accounts Payable and Accrued Expenses$30,730$92,578▲ $61,848
Other Liabilities$85,755$50,000▼ $35,755
Total Liabilities$341,485$367,578▲ $26,093
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$415,033$380,541▼ $34,492
Total Net Assets Fund Balance$415,033$380,541▼ $34,492
Total Liabilities and Net Assets / Fund Balance$756,518$748,119▼ $8,399

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$183,549$181,196$364,745
Leasehold Improvements$137,399$42,166$179,565
Other Land Buildings$45,462$81,983$127,445
Buildings$82,409$9,834$92,243
Other Assets Org$5,628--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Aaron L Royster JrChief Executive OfficerFT$114,810$114,810

Board Members and Trustees

NameTitle
Mable L RoysterPresident
Arnold PulliamMember
Mildred ParkerSecretary
James MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,183,670
Program Service Revenue
$1,332
Investment Income
$0
Other Revenue
$0
All Other Contributions
$37,200
Change in Net Assets
$-34,492

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,185,002
Total Revenue per Audited Statements
$2,185,002
Total Revenue per Form 990
$2,185,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,222,383
Other Expenses$997,111
Total Fundraising Expense$5,057
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$740,729$88,329-$829,058
Other Employee Benefits$166,448$45,142-$211,590
Occupancy$206,699--$206,699
Other Expenses$169,497--$169,497
Current Officers, Directors, Trustees, and Key Employees-$109,753$5,057$114,810
Fees for Services Accounting$10,638$73,207-$83,845
Payroll Taxes$51,606$15,319-$66,925
Depreciation Depletion-$60,491-$60,491
Information Technology-$44,109-$44,109
Advertising$25,500--$25,500
Fees for Services Other-$21,820-$21,820
Insurance-$11,034-$11,034
Office Expenses-$5,317-$5,317
Interest-$444-$444
Conferences and Meetings$133--$133
Total Functional Expenses$1,739,472$474,965$5,057$2,219,494

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,219,494
Total Expenses per Audited Statements$2,219,494
Total Expenses per Form 990$2,219,494
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
Refundable Advances$50,000
Line of Credit-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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 Board President (Mable Royster) is related to the Executive Director (Aaron Royster, Jr.).

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.

Other officer or key employee compensation Part VI line 15B

The Board of Directors reviews and approves compensation

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 Institute
EIN
36-4060341
Address
7836 South Union Avenue, Chicago, IL 60620

Signing Officer

Name
Aaron Royster JR
Title
Chief Executive
Phone
7732242273
Signed
2022-05-06
Discuss with paid preparer
No

Organization Details

Principal Officer
Aaron L Royster Jr
Formed
1996
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
19

Preparer

Firm
Benford Brown and Associates LLC
Address
8334 S Stony Island Ave, Chicago, IL 60617
Preparer
Marcus Gulley
Phone
7737311300
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt081983
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0127445
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt050000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Refundable Advances
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Line of Credit
IRS990ScheduleD/RevenueSubtotalAmt02185002
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0448819
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05628
IRS990ScheduleD/TotalExpensesPerForm990Amt02219494
IRS990ScheduleD/TotalLiabilityAmt050000
IRS990ScheduleD/TotalRevenuePerForm990Amt02185002
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02185002
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02219494
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The schools Board President (Mable Royster) is related to the Executive Director (Aaron Royster, Jr.).
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/ExplanationTxt4The Board of Directors reviews and approves compensation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Organizing 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/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0756518
IRS990/TotalAssetsEOYAmt0748119
IRS990/TotalAssetsGrp/BOYAmt0756518
IRS990/TotalAssetsGrp/EOYAmt0748119
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02183670
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05057
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0474965
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01739472
IRS990/TotalFunctionalExpensesGrp/TotalAmt02219494
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0341485
IRS990/TotalLiabilitiesEOYAmt0367578
IRS990/TotalLiabilitiesGrp/BOYAmt0341485
IRS990/TotalLiabilitiesGrp/EOYAmt0367578
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0415033
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0380541
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01739472
IRS990/TotalProgramServiceRevenueAmt01332
IRS990/TotalReportableCompFromOrgAmt0114810
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01332
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02185002
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0756518
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0748119
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0225000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0225000
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0https://cydihs.org
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Aaron Royster JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chief Executive
ReturnHeader/BusinessOfficerGrp/PhoneNum07732242273
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Community Youth Development Institute
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/PreparerFirmGrp/PreparerFirmEIN0364124699
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Benford Brown and Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08334 S Stony Island Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chicago
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060617
ReturnHeader/PreparerPersonGrp/PhoneNum07737311300
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Marcus Gulley
ReturnHeader/ReturnTs02022-05-16T19:04:06-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Aaron
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Royster
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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
2021Detailed filing. Detailed filing data is available for this year.$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