Civic Intelligence

Connecting Youth Inc.

990 • Fiscal year 2016 • EIN 39-2035854

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 26, 2017

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

97th percentile

1.89x

Higher debt load relative to assets than 97% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

0.17x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

21st percentile

-13%

Higher net margin than 21% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

98th percentile

$96,923

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 34.2% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

8th percentile

-55%

Faster asset growth than 8% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

53rd percentile

2.3%

Faster revenue growth than 53% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$24,719

Down $30,495 (-55%) from 2015

Net Assets

Down

-$22,045

Down $36,112 (-257%) from 2015

Liabilities

Up

$46,764

Up $5,617 (+14%) from 2015

Revenue

Up

$283,319

Up $6,269 (+2.3%) from 2015

Expenses

Up

$319,431

Up $48,391 (+18%) from 2015

Net Income

Down

-$36,112

Down $42,122 (-701%) from 2015

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

2016

Assets$24,719
Liabilities$46,764
Net Assets-$22,045

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

2016

Revenue$283,319
Expenses$319,431
Net Income-$36,112
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 26, 2017
Return Version
2016v3.0
Gross Receipts
$283,319
Mission and Program Overview

Mission

To provide comprehensive residential treatment and services to adolescent youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$25,450$25,450→ $0
Accounts Receivable$28,052$12,300▼ $15,752
Land, Buildings, and Equipment, Net$13,440$6,648▼ $6,792
Cash and Non-Interest-Bearing Accounts$13,722$5,771▼ $7,951
Total Assets$55,214$24,719▼ $30,495
Liabilities
Accounts Payable and Accrued Expenses$15,697$21,314▲ $5,617
Total Liabilities$41,147$46,764▲ $5,617
Net Assets / Fund Balance
Unrestricted Net Assets$14,067$-22,045▼ $36,112
Total Net Assets Fund Balance$14,067$-22,045▼ $36,112
Total Liabilities and Net Assets / Fund Balance$55,214$24,719▼ $30,495

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,648$59,060$65,708
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sharon RileyExecutive DirectorFT$96,923$96,923
Thomas JohnsonMember at LargePT$11,200$11,200

Board Members and Trustees

NameTitle
William RogersPresident
Rick FlowersMember at Large
Timothy PerryMember at Large
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$282,904
Investment Income
$0
Other Revenue
$415
Change in Net Assets
$-36,112

Audited Revenue Reconciliation

Revenue per Audited Statements
$283,319
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$283,319
Total Revenue per Form 990
$283,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$217,239
Other Expenses$102,192
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$75,686$32,437-$108,123
Other Salaries and Wages$56,517$24,221-$80,738
Occupancy$32,783--$32,783
Payroll Taxes$14,122$6,052-$20,174
Fees for Services Accounting$12,750--$12,750
Insurance$9,512--$9,512
Other Employee Benefits$5,743$2,461-$8,204
Depreciation Depletion$6,792--$6,792
Travel-$5,550-$5,550
Fees for Services Other$4,476--$4,476
Office Expenses$3,062$170-$3,232
Other Expenses$21,955$247-$247
All Other Expenses-$155-$155
Total Functional Expenses$243,398$76,033$0$319,431

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$319,431
Total Expenses per Audited Statements$319,431
Total Expenses per Form 990$319,431
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$15,000
-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$25,450$25,450→ $0
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 11B

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 Contact Addresses for Officers, Directors, Etc

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.

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
2017-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Riley
Formed
2002
Legal Domicile
Wi
Voting Board Members
4
Independent Board Members
4
Employees
10
Volunteers
4

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.
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0283319
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0319431
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/TransactionAmt015000
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/BalanceDueAmt025450
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/TotalBalanceDueAmt025450
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.
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
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/TotalAssetsBOYAmt055214
IRS990/TotalAssetsEOYAmt024719
IRS990/TotalAssetsGrp/BOYAmt055214
IRS990/TotalAssetsGrp/EOYAmt024719
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt076033
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0243398
IRS990/TotalFunctionalExpensesGrp/TotalAmt0319431
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt041147
IRS990/TotalLiabilitiesEOYAmt046764
IRS990/TotalLiabilitiesGrp/BOYAmt041147
IRS990/TotalLiabilitiesGrp/EOYAmt046764
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014067
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-22045
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0243398
IRS990/TotalProgramServiceRevenueAmt0282904
IRS990/TotalReportableCompFromOrgAmt0108123
IRS990/TotalRevenueGrp/ExclusionAmt0415
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0282904
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0283319
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt055214
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt024719
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt05550
IRS990/TravelGrp/TotalAmt05550
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt014067
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-22045
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06324 W FOND DU LAC AVENUE
IRS990/USAddress/CityNm0MILWAUKEE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053218
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHARON RILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04144663628
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-26
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/FilingSecurityInformation/AtSubmissionCreationDeviceId09A63AFFA09F1E0CC17EC8B2A421F7A73478D4E05
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07C4B9217E074A24FE2A21AE8F274B9C82AF857B1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0107.133.53.121
ReturnHeader/FilingSecurityInformation/IPDt02017-10-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm009:54:57
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/ReturnTs02017-11-10T14:21:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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