Civic Intelligence

Connecting Youth Inc.

990 • Fiscal year 2019 • EIN 39-2035854

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 15, 2020

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

95th percentile

1.08x

Higher debt load relative to assets than 95% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

89th percentile

0.25x

Higher debt load relative to revenue than 89% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

24th percentile

-10%

Higher net margin than 24% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

98th percentile

$93,789

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 29.4% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

39th percentile

-2.8%

Faster asset growth than 39% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

39th percentile

-6.0%

Faster revenue growth than 39% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$74,000

Down $2,096 (-2.8%) from 2018

Net Assets

Down

-$6,065

Down $31,960 (-123%) from 2018

Liabilities

Up

$80,065

Up $29,864 (+59%) from 2018

Revenue

Down

$318,574

Down $20,291 (-6.0%) from 2018

Expenses

Up

$350,534

Up $25,599 (+7.9%) from 2018

Net Income

Down

-$31,960

Down $45,890 (-329%) from 2018

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

2019

Assets$74,000
Liabilities$80,065
Net Assets-$6,065

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

2019

Revenue$318,574
Expenses$350,534
Net Income-$31,960
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 15, 2020
Return Version
2019v5.1
Gross Receipts
$318,574
Mission and Program Overview

Mission

To provide comprehensive residential treatment and services to adolescent youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$32,000$62,000▲ $30,000
Accounts Receivable$30,720$40,855▲ $10,135
Cash and Non-Interest-Bearing Accounts$43,867$21,565▼ $22,302
Land, Buildings, and Equipment, Net$1,509$11,580▲ $10,071
Total Assets$76,096$74,000▼ $2,096
Liabilities
Accounts Payable and Accrued Expenses$18,201$18,065▼ $136
Total Liabilities$50,201$80,065▲ $29,864
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$25,895$-6,065▼ $31,960
Total Net Assets Fund Balance$25,895$-6,065▼ $31,960
Total Liabilities and Net Assets / Fund Balance$76,096$74,000▼ $2,096

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,580$52,068$63,648
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sharon RileyExecutive DirectorFT$93,789$93,789
Thomas JohnsonMember at LargePT$11,483$11,483

Board Members and Trustees

NameTitle
William RogersPresident
Helen RileyMember at Large
Timothy PerryMember at Large
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$317,308
Investment Income
$14
Other Revenue
$1,252
Change in Net Assets
$-31,960

Audited Revenue Reconciliation

Revenue per Audited Statements
$318,574
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$318,574
Total Revenue per Form 990
$318,574
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$235,477
Other Expenses$115,057
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$85,481$36,635-$122,116
Current Officers, Directors, Trustees, and Key Employees$65,652$28,137-$93,789
Occupancy$33,937--$33,937
Payroll Taxes$10,990$4,710-$15,700
Fees for Services Other$7,577$7,392-$14,969
Fees for Services Accounting$11,160--$11,160
Insurance$10,184--$10,184
Office Expenses$6,413$759-$7,172
Travel-$5,904-$5,904
Other Employee Benefits$2,710$1,162-$3,872
Depreciation Depletion$2,929--$2,929
Conferences and Meetings-$500-$500
Other Expenses$22,171$270-$270
All Other Expenses-$75-$75
Total Functional Expenses$259,204$91,330$0$350,534

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$350,534
Total Expenses per Audited Statements$350,534
Total Expenses per Form 990$350,534
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
-LLC Operated by Officer & MemberRent Is Paid to Sr & Jw Properties, Which Is Operated by Sharon Riley and Julette Francis-wade.No$25,452

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$32,000$62,000▲ $30,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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 - 544 e ogden ave #214, milwaukee, wi 53202. Helen riley - 4865 n sherman blvd, milwaukee, wi 53209. Thomas johnson - 3109 w juneau ave, milwaukee, wi 53208.

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
2020-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Riley
Formed
2002
Legal Domicile
Wi
Voting Board Members
4
Independent Board Members
3
Employees
11
Volunteers
0

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. At this time, the organization does not believe it has taken any uncertain tax positions that may have a material effect on its financial statements or note disclosures.

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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. AT THIS TIME, THE ORGANIZATION DOES NOT BELIEVE IT HAS TAKEN ANY UNCERTAIN TAX POSITIONS THAT MAY HAVE A MATERIAL EFFECT ON ITS FINANCIAL STATEMENTS OR NOTE DISCLOSURES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011580
IRS990ScheduleD/TotalExpensesPerForm990Amt0350534
IRS990ScheduleD/TotalRevenuePerForm990Amt0318574
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0318574
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0350534
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0SR & JW PROPERTIES LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0LLC OPERATED BY OFFICER & MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt025452
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT IS PAID TO SR & JW PROPERTIES, WHICH IS OPERATED BY SHARON RILEY AND JULETTE FRANCIS-WADE.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt062000
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/TotalBalanceDueAmt062000
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 - 544 E OGDEN AVE #214, MILWAUKEE, WI 53202. HELEN RILEY - 4865 N SHERMAN BLVD, MILWAUKEE, WI 53209. THOMAS JOHNSON - 3109 W JUNEAU AVE, MILWAUKEE, WI 53208.
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt076096
IRS990/TotalAssetsEOYAmt074000
IRS990/TotalAssetsGrp/BOYAmt076096
IRS990/TotalAssetsGrp/EOYAmt074000
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt091330
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0259204
IRS990/TotalFunctionalExpensesGrp/TotalAmt0350534
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050201
IRS990/TotalLiabilitiesEOYAmt080065
IRS990/TotalLiabilitiesGrp/BOYAmt050201
IRS990/TotalLiabilitiesGrp/EOYAmt080065
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt025895
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-6065
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0259204
IRS990/TotalProgramServiceRevenueAmt0317308
IRS990/TotalReportableCompFromOrgAmt0105272
IRS990/TotalRevenueGrp/ExclusionAmt01252
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0317322
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0318574
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt076096
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt074000
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt05904
IRS990/TravelGrp/TotalAmt05904
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06324 W FOND DU LAC AVENUE
IRS990/USAddress/CityNm0MILWAUKEE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053218
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHARON RILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04144663628
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-15
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/AtSubmissionCreationDeviceId0E5BCB370D0ECF5406F1D31911CF4F92007943E56
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0142F0A875B176AB6165959608DCF0DF77BBA9E52
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0107.133.53.121
ReturnHeader/FilingSecurityInformation/IPDt02020-09-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:32:20
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/ReturnTs02020-11-16T12:52:39-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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