Civic Intelligence

Youth in Need

990 • Fiscal year 2017 • EIN 43-1033862

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 06, 2018

1815 Boones Lick RoadSt Charles, MO 63301

(636) 946-5600

Siviq Scores

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

Liabilities / Assets

58th percentile

0.34x

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

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

30th percentile

0.14x

Higher debt load relative to revenue than 30% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

50th percentile

3.1%

Higher net margin than 50% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

31st percentile

$181,406

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

48th percentile

4.2%

Faster asset growth than 48% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

24th percentile

-3.4%

Faster revenue growth than 24% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Up

$10,354,093

Up $419,338 (+4.2%) from 2016

Net Assets

Up

$6,820,551

Up $775,308 (+13%) from 2016

Liabilities

Down

$3,533,542

Down $355,970 (-9.2%) from 2016

Revenue

Down

$24,955,714

Down $869,642 (-3.4%) from 2016

Expenses

Down

$24,176,168

Down $1,453,671 (-5.7%) from 2016

Net Income

Up

$779,546

Up $584,029 (+299%) from 2016

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $7,162,381Liabilities 2011: $2,859,130Net Assets 2011: $4,303,2512011Assets 2012: $7,511,846Liabilities 2012: $2,986,264Net Assets 2012: $4,525,5822012Assets 2013: $7,567,893Liabilities 2013: $2,754,888Net Assets 2013: $4,813,0052013Assets 2014: $7,942,037Liabilities 2014: $2,731,923Net Assets 2014: $5,210,1142014Assets 2015: $9,722,133Liabilities 2015: $3,881,032Net Assets 2015: $5,841,1012015Assets 2016: $9,934,755Liabilities 2016: $3,889,512Net Assets 2016: $6,045,2432016Assets 2017: $10,354,093Liabilities 2017: $3,533,542Net Assets 2017: $6,820,5512017Assets 2018: $10,929,909Liabilities 2018: $3,903,001Net Assets 2018: $7,026,9082018Assets 2019: $10,511,445Liabilities 2019: $3,676,129Net Assets 2019: $6,835,3162019Assets 2020: $12,301,284Liabilities 2020: $5,484,893Net Assets 2020: $6,816,3912020Assets 2021: $12,066,315Liabilities 2021: $3,755,612Net Assets 2021: $8,310,7032021Assets 2022: $11,946,901Liabilities 2022: $3,046,405Net Assets 2022: $8,900,4962022Assets 2023: $12,857,601Liabilities 2023: $3,181,753Net Assets 2023: $9,675,8482023Assets 2024: $16,179,840Liabilities 2024: $4,023,238Net Assets 2024: $12,156,6022024

Highlighted filing

2017

Assets$10,354,093
Liabilities$3,533,542
Net Assets$6,820,551

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2011: $16,910,2762011Expenses 2012: $17,328,0322012Revenue 2013: $16,918,448Expenses 2013: $16,631,025Net Income 2013: $287,4232013Revenue 2014: $19,204,560Expenses 2014: $18,807,451Net Income 2014: $397,1092014Revenue 2015: $22,554,301Expenses 2015: $21,923,314Net Income 2015: $630,9872015Revenue 2016: $25,825,356Expenses 2016: $25,629,839Net Income 2016: $195,5172016Revenue 2017: $24,955,714Expenses 2017: $24,176,168Net Income 2017: $779,5462017Revenue 2018: $25,720,485Expenses 2018: $25,507,937Net Income 2018: $212,5482018Revenue 2019: $25,692,793Expenses 2019: $25,876,281Net Income 2019: -$183,4882019Revenue 2020: $25,695,301Expenses 2020: $25,702,855Net Income 2020: -$7,5542020Revenue 2021: $28,088,817Expenses 2021: $26,582,323Net Income 2021: $1,506,4942021Revenue 2022: $30,129,692Expenses 2022: $29,523,483Net Income 2022: $606,2092022Revenue 2023: $30,331,596Expenses 2023: $29,536,624Net Income 2023: $794,9722023Revenue 2024: $35,802,110Expenses 2024: $33,314,765Net Income 2024: $2,487,3452024

Highlighted filing

2017

Revenue$24,955,714
Expenses$24,176,168
Net Income$779,546
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 6, 2018
Return Version
2017v2.3
Gross Receipts
$25,246,471
Mission and Program Overview

Mission

To provide nuturing environments and educational opportunities so children, youth and families will find safety and hope, achieve their goals, and build a positive future.

Yin offers over 50 direct service and support programs for children, teens, and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,640,008$4,425,758▼ $214,250
Cash and Non-Interest-Bearing Accounts$2,119,384$2,930,979▲ $811,595
Accounts Receivable$1,243,090$1,173,672▼ $69,418
Savings and Temporary Cash Investments$688,073$695,358▲ $7,285
Pledges and Grants Receivable$620,725$560,091▼ $60,634
Prepaid Expenses and Deferred Charges$300,303$328,241▲ $27,938
Investments Other Securities$272,216$174,184▼ $98,032
Investments in Publicly Traded Securities$11,172$0▼ $11,172
Total Assets$9,934,755$10,354,093▲ $419,338
Other Assets Total$39,784$65,810▲ $26,026
Liabilities
Accounts Payable and Accrued Expenses$1,821,978$1,715,291▼ $106,687
Tax Exempt Bond Liabilities$1,027,332$937,469▼ $89,863
Mortgage Notes Payable Secured by Investment Property$912,188$826,302▼ $85,886
Deferred Revenue$84,186$54,480▼ $29,706
Other Liabilities$43,828$0▼ $43,828
Total Liabilities$3,889,512$3,533,542▼ $355,970
Net Assets / Fund Balance
Unrestricted Net Assets$5,232,003$5,984,207▲ $752,204
Temporarily Rstr Net Assets$687,564$710,668▲ $23,104
Permanently Rstr Net Assets$125,676$125,676→ $0
Total Net Assets Fund Balance$6,045,243$6,820,551▲ $775,308
Total Liabilities and Net Assets / Fund Balance$9,934,755$10,354,093▲ $419,338

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,060,664$1,000,463$3,061,127
Land$1,613,750-$1,593,750
Equipment$325,024$814,939$1,139,963
Leasehold Improvements$426,320$550,521$976,841

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$138,576---$138,576
2016$138,576---$138,576
2015$138,576---$138,576
2014$138,131-▲ $445-$138,576
2013$139,758---$138,131
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patricia Holterman-hommesCEO & PresidentFT$153,171$28,235$181,406
Mark SolariChief Financial OfficerFT$124,958$10,916$135,874
Amy PutzlerChief Hr OfficerFT$111,275$9,611$120,886
Tricia VineyardChief Program OfficerFT$108,155$9,739$117,894
Michelle GormanVP, Youth ProgramsFT$102,990$9,395$112,385

Board Members and Trustees

NameTitle
Fran VentimigliaChair
Tracy MathisPast Chair
Norma BoozerTreasurer & Finance Chair
Robert CrumptonVice Chair
Abraham RezexDirector
Amy BrickerDirector
Anita ViehmannDirector
Beau RichmondDirector
Breck WashanDirector
Carol GoldmanDirector
Carol a ConoyerDirector
Carolyn KoenigDirector
Cathy GlosierDirector
DA'VIONE JOHNSONDirector
Dena SuftkoDirector
Gerald E DanielsDirector
JAMES W O'NEILLDirector
Jackie YoonDirector
James PriceDirector
Jamie JabouriDirector
Jan Jacobs-brownDirector
Jason UetrechtDirector
Jay SavanDirector
Jennifer BenskinDirector
Jesse GoldnerDirector
John WinkelmeierDirector
Jon LottesDirector
Karl JeppesenDirector
Keith KohlerDirector
Kim Scheidegger YorkDirector
Linda TracyDirector
Lisa MassaDirector
Mary Carter MartinDirector
Mary FreemanDirector
Mary KrogmeierDirector
Melanie CurtisDirector
Mike KrausDirector
Patrick D WalkerDirector
Patrick SullivanDirector
Paul MiddekeDirector
Ray RiddleDirector
Rick LeachDirector
Robert KalinichDirector
Ron ArendsDirector
Scott StorkDirector
Shawn MccutcheonDirector
Susie JohnsonDirector
Thomas PalitzschDirector
Tom PaganoDirector
Tujuania ReeseDirector
Vanessa MckenzieDirector
Rebecca NolanDirector (resigned 12/31/17)
Ross HewittDirector (resigned 5/17/17)
Mary FrontczakDirector (resigned 6/20/2017)
Kathleen HodsonSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
South Side Early Childhood CenterChild Care Services2101 S JEFFERSON AVENUE, St Louis, MO 63104$772,800
Flance Early Learning CenterChild Care Services1908 OFALLON STREET, St Louis, MO 63106$275,601
Urban Sprouts Child Development CenterChild Care Services6757 OLIVE BLVD, University City, MO 63130$267,028
Friendly Temple Child Dev CtrChild Care Services5508 DR MARTIN LUTHER KING DR, St Louis, MO 63112$182,179
Every Child's HopeChild Care Services8240 ST CHARLES ROCK RD, St Louis, MO 63114$182,130
Revenue and Support

Revenue Composition

Contributions and Grants
$18,181,963
Program Service Revenue
$6,727,781
Investment Income
$70,755
Other Revenue
$-24,785
All Other Contributions
$1,113,387
Change in Net Assets
$779,546

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded11$82,729Fair Market Value (FMV)
Other Non Cash Contri Table124$18,550Cost
Cars and Other Vehicles1$5,000Fair Market Value (FMV)
Total Noncash Contributions136$106,279-

Audited Revenue Reconciliation

Revenue per Audited Statements
$24,955,714
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,148
Total Revenue per Audited Statements
$24,958,862
Total Revenue per Form 990
$24,955,714
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,561,662
Other Expenses$7,614,506
Total Fundraising Expense$483,162
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$11,415,369$1,143,008$290,396$12,848,773
Fees for Services Other$2,752,189$205,824$23,618$2,981,631
Other Employee Benefits$2,158,408$152,795$41,901$2,353,104
Occupancy$1,236,971$107,329$13,240$1,357,540
Office Expenses$1,025,745$128,757$24,496$1,178,998
Payroll Taxes$914,937$105,735$21,833$1,042,505
Travel$421,511$30,830$1,140$453,481
Conferences and Meetings$283,823$66,136$1,782$351,741
Current Officers, Directors, Trustees, and Key Employees-$317,280-$317,280
Depreciation Depletion$180,721$87,267$7,003$274,991
Fees for Services Accounting-$59,225-$59,225
Insurance$38,856$16,849$838$56,543
Fees for Services Legal-$12,373-$12,373
Other Expenses$1,894,190$-1,938,114$43,924$0
Total Functional Expenses$23,148,345$544,661$483,162$24,176,168

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$24,183,554
Expenses per Audited Statements$24,176,168
Total Expenses per Form 990$24,176,168
Expenses Not Reported on Form 990$7,386
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$153,173
Fundraising Gross Income$98,940
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Celebration of Youth$386,093$49,500$37,574$11,926
Golf Tournament$198,472$46,800$24,454$22,346
Total Events$602,805$98,940$153,173$-54,233
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
Christa WalkerFamily Member of Mark Solari, OfficerEmploymentNo$51,757
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AIndustrial Development Authority of St Charles County Umb Bank Trustee2006-11-01$1,800,000REAL ESTATE PURCHASE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$1,800,000---

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
No
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
Yes
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

The organization's 990 is initially reviewed by the cfo. Questions and concerns are addressed and any required changes are made. The 990 is then presented to the audit committee. The audit committee votes to * approve the 990 for filing * provide the 990 to the entire board of directors during the next board meeting the chairman confirms * the audit committee met with the independent accountants to discuss the 990 * the 990 will be submitted to irs

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

Board members are required to review the conflict of interest policy annually and complete and sign an acknowledgement and disclosure statement. Any disclosures are then reviewed by the full board of directors.

Form 990, Part VI, Section B, Line 15

A comprehensive analysis of the compensation for the ceo and all other executive management is performed on an annual basis. The executive management positions are market priced using data from surveys of other regional non-profit agencies. A minimum of five surveys are used, and the data extrapolated is based on position type, budget size, number of employees and/or type of non-profit agency. The data is analyzed and the organization's pay grades are determined based on this market data. Salary recommendations of the ceo and the executive management team are given to the youth in need's board of directors compensation committee. These individuals are volunteer board members who are recognized experts in the field of management and compensation. They review the compensation analysis and recommendations before receiving approval from the executive board of directors.

Form 990, Part VI, Section C, Line 18

Youth in need makes its form 1023 available to the public upon request. Its form 990 is made available to the public through www.youthinneed.org and upon request.

Form 990, Part VI, Section C, Line 19

Governing documents are available to the public through www.youthinneed.org and upon request. The conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Youth in Need
EIN
43-1033862
Phone
6369465600
Address
1815 BOONES LICK ROAD, ST CHARLES, MO 63301

Signing Officer

Name
Patricia Holterman-hommes
Title
CEO & President
Phone
6369465600
Signed
2018-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Holterman-hommes
Formed
1974
Legal Domicile
Mo
Voting Board Members
53
Independent Board Members
52
Employees
540
Volunteers
410

Preparer

Firm
Brown Smith Wallace Llp
Address
1520 SOUTH FIFTH ST SUITE 309, ST CHARLES, MO 63303
Preparer
Jennifer M Vacha
Phone
6362553000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Temporary services: program service expenses 94,468. Management and general expenses 12,517. Fundraising expenses 13,788. Total expenses 120,773. Recruiting services: program service expenses 24,641. Management and general expenses 38,750. Fundraising expenses 9,253. Total expenses 72,644. Other professional fees: program service expenses 297,253. Management and general expenses 154,557. Fundraising expenses 577. Total expenses 452,387. Daycare contract services: program service expenses 2,335,827. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,335,827.

FORM 990, PART XI, LINE 9:

Change in cash surrender value other asset -4,238.

FORM 990, PART XII, LINE 2C:

The organization has an audit committee which is responsible for overseeing the audit of the organization and the selection of the independent accountant. This process has not changed from prior year.

Financial Statement Notes

PART V, LINE 4:

The endowment is to be kept in tact and the funds generated are to be used to support the organization's operations.

PART X, LINE 2:

The organization has addressed the provisions of fasb asc 740, accounting for income taxes. In that regard, the organization has evaluated its tax positions, expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings and believes that no provision for income taxes is necessary, at this time, to cover any uncertain tax positions.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Increase in cash surrender value other assets 354.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Decrease in cash surrender value other assets 4,592.

Raw XML AppendixShowing 400 of 1,093 raw XML fields

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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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.2$4.02$12.2$35.8$33.3$2.49
2023Detailed filing. Detailed filing data is available for this year.$12.9$3.18$9.68$30.3$29.5$0.79
2022Detailed filing. Detailed filing data is available for this year.$11.9$3.05$8.90$30.1$29.5$0.61
2021Detailed filing. Detailed filing data is available for this year.$12.1$3.76$8.31$28.1$26.6$1.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$5.48$6.82$25.7$25.7$0.01
2019Detailed filing. Detailed filing data is available for this year.$10.5$3.68$6.84$25.7$25.9$0.18
2018Detailed filing. Detailed filing data is available for this year.$10.9$3.90$7.03$25.7$25.5$0.21
2017Detailed filing. Detailed filing data is available for this year.$10.4$3.53$6.82$25.0$24.2$0.78
2016Detailed filing. Detailed filing data is available for this year.$9.93$3.89$6.05$25.8$25.6$0.20
2015Detailed filing. Detailed filing data is available for this year.$9.72$3.88$5.84$22.6$21.9$0.63
2014Detailed filing. Detailed filing data is available for this year.$7.94$2.73$5.21$19.2$18.8$0.40
2013Detailed filing. Detailed filing data is available for this year.$7.57$2.75$4.81$16.9$16.6$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.51$2.99$4.53$17.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.16$2.86$4.30$16.9