Civic Intelligence

Connecting Youth Inc.

990 • Fiscal year 2014 • EIN 39-2035854

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

6324 W Fond Du Lac AvenueMilwaukee, WI 53218

(414) 466-3628

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.80x

Higher debt load relative to assets than 92% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

79th percentile

0.08x

Higher debt load relative to revenue than 79% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

24th percentile

-9.3%

Higher net margin than 24% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

98th percentile

$90,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 21.3% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

7th percentile

-59%

Faster asset growth than 7% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

18th percentile

-27%

Faster revenue growth than 18% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$40,450

Down $57,154 (-59%) from 2013

Net Assets

Down

$8,057

Down $39,456 (-83%) from 2013

Liabilities

Down

$32,393

Down $17,698 (-35%) from 2013

Revenue

Down

$422,446

Down $153,533 (-27%) from 2013

Expenses

Down

$461,902

Down $176,860 (-28%) from 2013

Net Income

Up

-$39,456

Up $23,327 (+37%) from 2013

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100K-$200KAssets 2011: $106,249Liabilities 2011: $17,616Net Assets 2011: $88,6332011Assets 2012: $127,504Liabilities 2012: $17,208Net Assets 2012: $110,2962012Assets 2013: $97,604Liabilities 2013: $50,091Net Assets 2013: $47,5132013Assets 2014: $40,450Liabilities 2014: $32,393Net Assets 2014: $8,0572014Assets 2015: $55,214Liabilities 2015: $41,147Net Assets 2015: $14,0672015Assets 2016: $24,719Liabilities 2016: $46,764Net Assets 2016: -$22,0452016Assets 2017: $50,110Liabilities 2017: $38,144Net Assets 2017: $11,9662017Assets 2018: $76,096Liabilities 2018: $50,201Net Assets 2018: $25,8952018Assets 2019: $74,000Liabilities 2019: $80,065Net Assets 2019: -$6,0652019Assets 2020: $8,651Liabilities 2020: $112,879Net Assets 2020: -$104,2282020Assets 2021: $5,722Liabilities 2021: $112,879Net Assets 2021: -$107,1572021

Highlighted filing

2014

Assets$40,450
Liabilities$32,393
Net Assets$8,057

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $564,7042011Expenses 2012: $598,7562012Revenue 2013: $575,979Expenses 2013: $638,762Net Income 2013: -$62,7832013Revenue 2014: $422,446Expenses 2014: $461,902Net Income 2014: -$39,4562014Revenue 2015: $277,050Expenses 2015: $271,040Net Income 2015: $6,0102015Revenue 2016: $283,319Expenses 2016: $319,431Net Income 2016: -$36,1122016Revenue 2017: $330,662Expenses 2017: $317,086Net Income 2017: $13,5762017Revenue 2018: $338,865Expenses 2018: $324,935Net Income 2018: $13,9302018Revenue 2019: $318,574Expenses 2019: $350,534Net Income 2019: -$31,9602019Revenue 2020: $14,487Expenses 2020: $112,650Net Income 2020: -$98,1632020Revenue 2021: $0Expenses 2021: $2,929Net Income 2021: -$2,9292021

Highlighted filing

2014

Revenue$422,446
Expenses$461,902
Net Income-$39,456
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$422,446
Mission and Program Overview

Mission

To provide comprehensive residential treatment and services to adolescent youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$30,039$20,712▼ $9,327
Accounts Receivable$47,811$18,186▼ $29,625
Loans From Officers Directors$30,450$17,450▼ $13,000
Prepaid Expenses and Deferred Charges$3,049$0▼ $3,049
Cash and Non-Interest-Bearing Accounts$16,705$1,552▼ $15,153
Total Assets$97,604$40,450▼ $57,154
Liabilities
Accounts Payable and Accrued Expenses$19,641$14,943▼ $4,698
Total Liabilities$50,091$32,393▼ $17,698
Net Assets / Fund Balance
Unrestricted Net Assets$47,513$8,057▼ $39,456
Total Net Assets Fund Balance$47,513$8,057▼ $39,456
Total Liabilities and Net Assets / Fund Balance$97,604$40,450▼ $57,154

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,712$43,941$64,653
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sharon RileyExecutive DirectorFT$90,000$90,000

Board Members and Trustees

NameTitle
William RogersPresident
Rick FlowersVice President
Julette Francis-wadeMember at Large
Thomas JohnsonMember at Large
Timothy PerryMember at Large
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$420,488
Investment Income
$0
Other Revenue
$1,958
Change in Net Assets
$-39,456

Audited Revenue Reconciliation

Revenue per Audited Statements
$422,446
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$422,446
Total Revenue per Form 990
$422,446
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$313,534
Other Expenses$148,368
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$188,860$80,940-$269,800
Occupancy$52,871--$52,871
Payroll Taxes$21,032$9,014-$30,046
Fees for Services Other$19,291--$19,291
Other Employee Benefits$9,582$4,106-$13,688
Travel-$13,591-$13,591
Fees for Services Accounting$10,825--$10,825
Depreciation Depletion$9,327--$9,327
Insurance$7,698--$7,698
Other Expenses$19,796$3,136-$3,136
Office Expenses$524$2,390-$2,914
All Other Expenses-$229-$229
Fees for Services Legal$138--$138
Total Functional Expenses$339,944$121,958$0$461,902

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$461,902
Total Expenses per Audited Statements$461,902
Total Expenses per Form 990$461,902
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Sharon RileyOfficerRent Is Paid to Sharon Riley, Who Owns the BuildingNo$24,375
-LLC Operated by Officer & MemberRent Is Paid to Sr & Jw Properties, Which Is Operated by Sharon Riley and Julette Francis-wade.No$10,452

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$30,450$17,450▼ $13,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 11

Governing body reviewed and approved form 990 before it was filed

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements available to the public upon request

Form 990, Part VII

William rogers - 9500 w. Vera avenue, milwaukee, wi 53224. Rick flowers - 161 w. Wisconsin avenue, milwaukee, wi 53203. Thomas johnson - 2130 n. 1st street, milwaukee, wi 53212. Julette francis-wade - 5651 n. 96th street, milwaukee, wi 53225.

Filing and Contact Details

Filer

Filer Name
Connecting Youth Inc
EIN
39-2035854
Phone
4144663628
Address
6324 W FOND DU LAC AVENUE, MILWAUKEE, WI 53218

Signing Officer

Name
Sharon Riley
Title
Executive Director
Phone
4144663628
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Riley
Formed
2002
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
5
Employees
16
Volunteers
5

Preparer

Firm
Reilly Penner & Benton Llp
Address
1233 NORTH MAYFAIR ROAD SUITE 302, MILWAUKEE, WI 53226-3255
Preparer
David a Grotkin
Phone
4142717800
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of directors assumes responsibility for oversight of the audit of its financial statements and for selection of an independent accountant.

Financial Statement Notes

PART X, LINE 2:

Connecting youth, inc. Is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The organization is also exempt from wisconsin income taxes and, therefore, has made no provision for federal or wisconsin income taxes. In addition, the organization has been determined by the internal revenue service not to be a "private foundation" within the guidelines of section 509(a) of the code. Generally, for united states federal income taxes, the organization is only subject to examination for the current year's tax return and the preceding three years' returns.

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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/SupplementalInformationDetail/ExplanationTxt0CONNECTING YOUTH, INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM WISCONSIN INCOME TAXES AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL OR WISCONSIN INCOME TAXES. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE GUIDELINES OF SECTION 509(A) OF THE CODE. GENERALLY, FOR UNITED STATES FEDERAL INCOME TAXES, THE ORGANIZATION IS ONLY SUBJECT TO EXAMINATION FOR THE CURRENT YEAR'S TAX RETURN AND THE PRECEDING THREE YEARS' RETURNS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020712
IRS990ScheduleD/TotalExpensesPerForm990Amt0461902
IRS990ScheduleD/TotalRevenuePerForm990Amt0422446
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0422446
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0461902
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0SR & JW PROPERTIES LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SHARON RILEY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1LLC OPERATED BY OFFICER & MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt024375
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt110452
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT IS PAID TO SHARON RILEY, WHO OWNS THE BUILDING
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1RENT IS PAID TO SR & JW PROPERTIES, WHICH IS OPERATED BY SHARON RILEY AND JULETTE FRANCIS-WADE.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt017450
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0ORGANIZATIONAL SUPPORT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt02790
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0SHARON RILEY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt017450
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GOVERNING BODY REVIEWED AND APPROVED FORM 990 BEFORE IT WAS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WILLIAM ROGERS - 9500 W. VERA AVENUE, MILWAUKEE, WI 53224. RICK FLOWERS - 161 W. WISCONSIN AVENUE, MILWAUKEE, WI 53203. THOMAS JOHNSON - 2130 N. 1ST STREET, MILWAUKEE, WI 53212. JULETTE FRANCIS-WADE - 5651 N. 96TH STREET, MILWAUKEE, WI 53225.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND FOR SELECTION OF AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt097604
IRS990/TotalAssetsEOYAmt040450
IRS990/TotalAssetsGrp/BOYAmt097604
IRS990/TotalAssetsGrp/EOYAmt040450
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0121958
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0339944
IRS990/TotalFunctionalExpensesGrp/TotalAmt0461902
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050091
IRS990/TotalLiabilitiesEOYAmt032393
IRS990/TotalLiabilitiesGrp/BOYAmt050091
IRS990/TotalLiabilitiesGrp/EOYAmt032393
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt047513
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08057
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0339944
IRS990/TotalProgramServiceRevenueAmt0420488
IRS990/TotalReportableCompFromOrgAmt090000
IRS990/TotalRevenueGrp/ExclusionAmt01958
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0420488
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0422446
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt097604
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt040450
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt013591
IRS990/TravelGrp/TotalAmt013591
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt047513
IRS990/UnrestrictedNetAssetsGrp/EOYAmt08057
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06324 W FOND DU LAC AVENUE
IRS990/USAddress/CityNm0MILWAUKEE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053218
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHARON RILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04144663628
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONNECTING YOUTH INC
ReturnHeader/Filer/BusinessNameControlTxt0CONN
ReturnHeader/Filer/EIN0392035854
ReturnHeader/Filer/PhoneNum04144663628
ReturnHeader/Filer/USAddress/AddressLine1Txt06324 W FOND DU LAC AVENUE
ReturnHeader/Filer/USAddress/CityNm0MILWAUKEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053218
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390747409
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REILLY PENNER & BENTON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01233 NORTH MAYFAIR ROAD SUITE 302
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MILWAUKEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0532263255
ReturnHeader/PreparerPersonGrp/PhoneNum04142717800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID A GROTKIN
ReturnHeader/ReturnTs02015-11-16T15:21:36-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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