Civic Intelligence

Federation of Youth Services

990 • Fiscal year 2019 • EIN 38-1860313

Apr 01, 2018 to Mar 31, 2019 • Filed on Feb 13, 2020

548 E Grand BlvdDetroit, MI 48207

(313) 571-4707

Siviq Scores

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

Liabilities / Assets

56th percentile

0.12x

Higher debt load relative to assets than 56% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

58th percentile

0.13x

Higher debt load relative to revenue than 58% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

80th percentile

24%

Higher net margin than 80% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

66th percentile

$95,370

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

81st percentile

22%

Faster asset growth than 81% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

63rd percentile

10%

Faster revenue growth than 63% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,464,404

Up $260,088 (+22%) from 2018

Net Assets

Up

$1,290,930

Up $328,911 (+34%) from 2018

Liabilities

Down

$173,474

Down $68,823 (-28%) from 2018

Revenue

Up

$1,355,124

Up $127,516 (+10%) from 2018

Expenses

Up

$1,026,213

Up $104,097 (+11%) from 2018

Net Income

Up

$328,911

Up $23,419 (+7.7%) from 2018

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 2012: $889,294Liabilities 2012: $688,390Net Assets 2012: $200,9042012Assets 2013: $571,541Liabilities 2013: $556,552Net Assets 2013: $14,9892013Assets 2014: $528,360Liabilities 2014: $636,026Net Assets 2014: -$107,6662014Assets 2015: $587,993Liabilities 2015: $547,173Net Assets 2015: $40,8202015Assets 2016: $877,535Liabilities 2016: $490,988Net Assets 2016: $386,5472016Assets 2017: $929,067Liabilities 2017: $272,540Net Assets 2017: $656,5272017Assets 2018: $1,204,316Liabilities 2018: $242,297Net Assets 2018: $962,0192018Assets 2019: $1,464,404Liabilities 2019: $173,474Net Assets 2019: $1,290,9302019Assets 2020: $1,623,814Liabilities 2020: $191,181Net Assets 2020: $1,432,6332020Assets 2021: $1,920,811Liabilities 2021: $332,483Net Assets 2021: $1,588,3282021Assets 2022: $1,939,980Liabilities 2022: $209,346Net Assets 2022: $1,730,6342022Assets 2023: $1,950,064Liabilities 2023: $167,420Net Assets 2023: $1,782,6442023Assets 2025: $2,294,677Liabilities 2025: $155,943Net Assets 2025: $2,138,7342025

Highlighted filing

2019

Assets$1,464,404
Liabilities$173,474
Net Assets$1,290,930

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2012: $1,063,486Expenses 2012: $1,581,662Net Income 2012: -$518,1762012Revenue 2013: $1,018,960Expenses 2013: $1,204,875Net Income 2013: -$185,9152013Revenue 2014: $1,066,491Expenses 2014: $1,174,850Net Income 2014: -$108,3592014Revenue 2015: $804,911Expenses 2015: $840,390Net Income 2015: -$35,4792015Revenue 2016: $777,593Expenses 2016: $725,372Net Income 2016: $52,2212016Revenue 2017: $918,441Expenses 2017: $835,379Net Income 2017: $83,0622017Revenue 2018: $1,227,608Expenses 2018: $922,116Net Income 2018: $305,4922018Revenue 2019: $1,355,124Expenses 2019: $1,026,213Net Income 2019: $328,9112019Revenue 2020: $1,146,182Expenses 2020: $1,004,446Net Income 2020: $141,7362020Revenue 2021: $1,171,736Expenses 2021: $1,016,039Net Income 2021: $155,6972021Revenue 2022: $1,018,036Expenses 2022: $984,509Net Income 2022: $33,5272022Revenue 2023: $1,098,676Expenses 2023: $1,051,466Net Income 2023: $47,2102023Revenue 2025: $1,576,650Expenses 2025: $1,194,485Net Income 2025: $382,1652025

Highlighted filing

2019

Revenue$1,355,124
Expenses$1,026,213
Net Income$328,911
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Feb 13, 2020
Return Version
2018v3.1
Gross Receipts
$1,355,124
Mission and Program Overview

Mission

The organization is a licensed foster care agency which provides services to youth between the ages of sixteen16 and Twenty20 on a non-sectarian basis.

The organization is a licensed foster care agency which provides independent living services to youth between the ages of sixteen 16 and twenty 20 on a non-sectarian basis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$544,654$593,826▲ $49,172
Cash and Non-Interest-Bearing Accounts$415,427$534,900▲ $119,473
Accounts Receivable$244,235$335,678▲ $91,443
Total Assets$1,204,316$1,464,404▲ $260,088
Liabilities
Other Liabilities$106,696$109,412▲ $2,716
Unsecured Notes Loans Payable$88,397--
Accounts Payable and Accrued Expenses$47,204$64,062▲ $16,858
Total Liabilities$242,297$173,474▼ $68,823
Net Assets / Fund Balance
Unrestricted Net Assets$956,131$1,285,042▲ $328,911
Temporarily Rstr Net Assets$5,888$5,888→ $0
Total Net Assets Fund Balance$962,019$1,290,930▲ $328,911
Total Liabilities and Net Assets / Fund Balance$1,204,316$1,464,404▲ $260,088

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$404,823$1,812,422$2,217,245
Equipment$47,474$468,941$516,415
Land$141,529-$141,529
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Ursula AhartExecutive DirectorFT$95,370$95,370

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,435
Program Service Revenue
$1,346,017
Investment Income
$0
Other Revenue
$5,672
All Other Contributions
$3,435
Change in Net Assets
$328,911

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,355,124
Total Revenue per Audited Statements
$1,355,124
Total Revenue per Form 990
$1,355,124
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$601,859
Other Expenses$424,354
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$351,935$85,012-$436,947
Current Officers, Directors, Trustees, and Key Employees$76,815$18,555-$95,370
Depreciation Depletion$64,870$5,755-$70,625
Insurance$52,260$13,960-$66,220
Occupancy$52,151$7,060-$59,211
Other Expenses$49,628$8,500-$58,128
Payroll Taxes$35,593$8,153-$43,746
Travel$28,224$369-$28,593
Office Expenses$22,331$3,718-$26,049
Other Employee Benefits$19,971$5,825-$25,796
Fees for Services Accounting-$8,840-$8,840
Conferences and Meetings$6,568$1,632-$8,200
Information Technology$3,676$578-$4,254
Interest-$3,088-$3,088
Total Functional Expenses$851,627$174,586$0$1,026,213

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,026,213
Total Expenses per Audited Statements$1,026,213
Total Expenses per Form 990$1,026,213
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
Federal income taxes$109,412
Due to Public Agencies-
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 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, Section B, Line 11B

Once the form 990 is completed by the cpa, a copy of the form is delivered electronically to designated board member for review prior to filing.

Form 990, Part VI, Section B, Line 12C

Board members are asked to disclose any conflicts of interest prior to accepting a position on the board and are required to report at each board meeting if any conflicts of interest have occurred.

Form 990, Part VI, Section B, Line 15A

The board of directors perform an annual evaluation of the executive directors compensation and incorporate such compensation into the approved annual budget. This review includes consideration of comparable salary ranges in the organizations geographical area.

Form 990, Part IV, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Federation of Youth Services
EIN
38-1860313
Phone
3135714707
Address
548 E GRAND BLVD, DETROIT, MI 48207

Signing Officer

Name
Ursula Ahart
Title
CEO
Signed
2020-02-13
Discuss with paid preparer
No

Organization Details

Principal Officer
Ursula R Ahart
Formed
1966
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
36

Preparer

Firm
Gregory Terrell & Company
Address
613 ABBOTT STREET 3RD FLOOR, DETROIT, MI 48226
Preparer
Gregory Terrell
Phone
3139650500
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05672
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05672
IRS990/OtherRevenueTotalAmt05672
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt085012
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0351935
IRS990/OtherSalariesAndWagesGrp/TotalAmt0436947
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08153
IRS990/PayrollTaxesGrp/ProgramServicesAmt035593
IRS990/PayrollTaxesGrp/TotalAmt043746
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliciesReferenceChaptersInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Ursula R Ahart
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0FEES FROM PUBLIC AGENCIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01346017
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01346017
IRS990/ProgSrvcAccomActy2Grp/Desc0Transitional Living/Supervised independent Living Provides housing, boarder parents, or apartments to youth aged 16-20, who demonstrate a willingness to attend school, work part-time and are socially responsible.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0141429
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05432
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0404446
IRS990/PYOtherRevenueAmt0550
IRS990/PYProgramServiceRevenueAmt01221626
IRS990/PYRevenuesLessExpensesAmt0305492
IRS990/PYSalariesCompEmpBnftPaidAmt0517670
IRS990/PYTotalExpensesAmt0922116
IRS990/PYTotalRevenueAmt01227608
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0328911
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01355124
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01227058
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0917034
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0776647
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0804911
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05080774
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt05672
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0550
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01407
IRS990ScheduleA/OtherIncome170Grp/TotalAmt07629
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99850
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.99960
IRS990ScheduleA/PublicSupportTotal170Amt05080774
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01355124
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01227058
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0917034
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0776647
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0804911
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05080774
IRS990ScheduleA/TotalSupportAmt05088403
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0404823
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01812422
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02217245
IRS990ScheduleD/EquipmentGrp/BookValueAmt047474
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0468941
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0516415
IRS990ScheduleD/ExpensesSubtotalAmt01026213
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0141529
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0141529
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0109412
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO PUBLIC AGENCIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt01355124
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0593826
IRS990ScheduleD/TotalExpensesPerForm990Amt01026213
IRS990ScheduleD/TotalLiabilityAmt0109412
IRS990ScheduleD/TotalRevenuePerForm990Amt01355124
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01355124
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01026213
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ONCE THE FORM 990 IS COMPLETED BY THE CPA, A COPY OF THE FORM IS DELIVERED ELECTRONICALLY TO DESIGNATED BOARD MEMBER FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST PRIOR TO ACCEPTING A POSITION ON THE BOARD AND ARE REQUIRED TO REPORT AT EACH BOARD MEETING IF ANY CONFLICTS OF INTEREST HAVE OCCURRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS PERFORM AN ANNUAL EVALUATION OF THE EXECUTIVE DIRECTORS COMPENSATION AND INCORPORATE SUCH COMPENSATION INTO THE APPROVED ANNUAL BUDGET. THIS REVIEW INCLUDES CONSIDERATION OF COMPARABLE SALARY RANGES IN THE ORGANIZATIONS GEOGRAPHICAL AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IV, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt05888
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05888
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01204316
IRS990/TotalAssetsEOYAmt01464404
IRS990/TotalAssetsGrp/BOYAmt01204316
IRS990/TotalAssetsGrp/EOYAmt01464404
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03435
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0174586
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0851627
IRS990/TotalFunctionalExpensesGrp/TotalAmt01026213
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0242297
IRS990/TotalLiabilitiesEOYAmt0173474
IRS990/TotalLiabilitiesGrp/BOYAmt0242297
IRS990/TotalLiabilitiesGrp/EOYAmt0173474
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0962019
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01290930
IRS990/TotalProgramServiceExpensesAmt0851627
IRS990/TotalProgramServiceRevenueAmt01346017
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01351689
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01355124
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01204316
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01464404
IRS990/TotReportableCompRltdOrgAmt095370
IRS990/TravelGrp/ManagementAndGeneralAmt0369
IRS990/TravelGrp/ProgramServicesAmt028224

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.16$2.14$1.58$1.19$0.38
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.17$1.78$1.10$1.05$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.21$1.73$1.02$0.98$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.33$1.59$1.17$1.02$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.19$1.43$1.15$1.00$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.46$0.17$1.29$1.36$1.03$0.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.24$0.96$1.23$0.92$0.31
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.27$0.66$0.92$0.84$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.49$0.39$0.78$0.73$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.55$0.04$0.80$0.84$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.64$0.11$1.07$1.17$0.11
2013Summary only. Only limited summary data is available for this year.$0.57$0.56$0.01$1.02$1.20$0.19
2012Summary only. Only limited summary data is available for this year.$0.89$0.69$0.20$1.06$1.58$0.52