Civic Intelligence

Youth in Need

990 • Fiscal year 2023 • EIN 43-1033862

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 30, 2024

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

53rd percentile

0.25x

Higher debt load relative to assets than 53% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

23rd percentile

0.10x

Higher debt load relative to revenue than 23% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

47th percentile

2.6%

Higher net margin than 47% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

37th percentile

$209,670

Higher top officer pay than 37% of similar nonprofits.

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

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Asset Growth

54th percentile

7.6%

Faster asset growth than 54% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

40th percentile

0.7%

Faster revenue growth than 40% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Assets

Up

$12,857,601

Up $910,700 (+7.6%) from 2022

Net Assets

Up

$9,675,848

Up $775,352 (+8.7%) from 2022

Liabilities

Up

$3,181,753

Up $135,348 (+4.4%) from 2022

Revenue

Up

$30,331,596

Up $201,904 (+0.7%) from 2022

Expenses

Up

$29,536,624

Up $13,141 (+0.0%) from 2022

Net Income

Up

$794,972

Up $188,763 (+31%) from 2022

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

2023

Assets$12,857,601
Liabilities$3,181,753
Net Assets$9,675,848

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

2023

Revenue$30,331,596
Expenses$29,536,624
Net Income$794,972
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 30, 2024
Return Version
2023v5.1
Gross Receipts
$30,859,375
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
Savings and Temporary Cash Investments$3,983,325$5,486,507▲ $1,503,182
Land, Buildings, and Equipment, Net$3,493,972$3,463,901▼ $30,071
Accounts Receivable$2,761,024$2,357,988▼ $403,036
Cash and Non-Interest-Bearing Accounts$544,590$475,827▼ $68,763
Pledges and Grants Receivable$445,801$436,531▼ $9,270
Prepaid Expenses and Deferred Charges$261,500$284,674▲ $23,174
Investments Other Securities$186,210$184,519▼ $1,691
Total Assets$11,946,901$12,857,601▲ $910,700
Other Assets Total$270,479$167,654▼ $102,825
Liabilities
Accounts Payable and Accrued Expenses$1,813,073$2,020,682▲ $207,609
Mortgage Notes Payable Secured by Investment Property$403,285$377,229▼ $26,056
Deferred Revenue$154,068$348,980▲ $194,912
Tax Exempt Bond Liabilities$438,961$325,582▼ $113,379
Other Liabilities$237,018$109,280▼ $127,738
Total Liabilities$3,046,405$3,181,753▲ $135,348
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,238,117$8,791,866▲ $553,749
Net Assets With Donor Restrictions$662,379$883,982▲ $221,603
Total Net Assets Fund Balance$8,900,496$9,675,848▲ $775,352
Total Liabilities and Net Assets / Fund Balance$11,946,901$12,857,601▲ $910,700

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,389,119$1,673,412$3,062,531
Leasehold Improvements$485,407$979,214$1,464,621
Land$1,425,975-$1,425,975
Equipment$163,400$1,028,676$1,192,076

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$140,786---$140,786
2022$140,786---$140,786
2021$138,576-▲ $2,210-$140,786
2020$138,576---$138,576
2019$138,576---$138,576
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patricia Holterman-hommesChief Executive OfficerFT$197,467$12,203$209,670
Tricia VineyardChief Operations OfficerFT$159,259$11,095$170,354
Kim BuieChief Financial OfficerFT$146,057$4,839$150,896
Melissa TureaudVP, Head StartFT$137,201$10,145$147,346
Michelle GormanVP, Youth ProgramsFT$131,596$10,015$141,611
Robert MuschanyChief Development OfficerFT$123,106$9,927$133,033

Board Members and Trustees

NameTitle
Rene CrosswhiteAudit Committee Chair
Edward HarrisBoard of Regents Chair
Lisa MassaChair
Tujuania ReeseGovernance Committee Chair
Ray RiddleImmediate Past Chair
Beau RichmondR.e.d.i. Committee Chair
Norma HarrisTreasurer & Finance Chair
Jackie YoonVice Chair
Anita ViehmannDirector
Ashley BloomerDirector
Breck WashamDirector
Candace RunionsDirector
Carol E GoldmanDirector
Carolyn KoenigDirector
David NobleDirector
Dena SuftkoDirector
Dr Maggie Johnson-gloverDirector
Drew JablonskiDirector
Jasmin MarshallDirector
Jason ParrishDirector
Jay SavanDirector
Jesse GoldnerDirector
Kim HagerDirector
Kim Scheidegger YorkDirector
Kristi BorglumDirector
Leslie GaravagliaDirector
Linda TracyDirector
Mary E FreemanDirector
Melanie CurtisDirector
Rick LeachDirector
Robert BlantonDirector
Robert CrumptonDirector
Rusty PutzlerDirector
Ryan ArnoldDirector
Shawn MccutcheonDirector
Thomas PalitzschDirector
Todd TeixeiraDirector
Rod ArendsDevelopment Committee Chai
Mary Carter MartinHuman Resources Committee
Tracy MathisLegal Counsel
Fran VentimigliaProgram & Performance COM.
James PriceSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Southside Early Childhood CenterChild Care Services2101 SOUTH JEFFERSON AVE, St Louis, MO 63104$973,936
Flance Early Learning CenterChild Care Services1908 OFALLON STREET, St Louis, MO 63106$768,625
Urban Sprouts Child Dev CtrChild Care Services6757 OLIVE BLVD, University City, MO 63130$677,980
Atb TechnologiesTechnology Management14567 N OUTER 40 RD STE 525, Chesterfield, MO 63017$633,147
Kids World North LLCChild Care Services9833 HALL FERRY RD, St Louis, MO 63136$313,570
Revenue and Support

Revenue Composition

Contributions and Grants
$23,981,759
Program Service Revenue
$6,180,783
Investment Income
$196,323
Other Revenue
$-27,269
All Other Contributions
$1,444,315
Change in Net Assets
$794,972

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 Traded12$215,032Publicly Traded Exchange
Other Non Cash Contri Table9$5,270Cost
Total Noncash Contributions21$220,302-

Audited Revenue Reconciliation

Revenue per Audited Statements
$30,331,596
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$30,331,596
Total Revenue per Form 990
$30,331,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$20,176,907
Other Expenses$9,359,717
Total Fundraising Expense$681,831
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,669,355$1,265,014$444,861$16,379,230
Fees for Services Other$4,359,721$284,621$26,695$4,671,037
Other Employee Benefits$1,742,786$136,471$42,942$1,922,199
Office Expenses$1,209,840$199,663$32,068$1,441,571
Payroll Taxes$1,090,503$118,747$31,373$1,240,623
Occupancy$887,646$84,540$18,424$990,610
Travel$412,096$7,241$6,521$425,858
Current Officers, Directors, Trustees, and Key Employees-$360,565-$360,565
Conferences and Meetings$315,130$27,680$3,338$346,148
Pension Plan Contributions$257,525$10,420$6,345$274,290
Depreciation Depletion$183,435$33,897$8,201$225,533
Information Technology$158,499$12,344$2,776$173,619
Fees for Services Accounting-$115,784-$115,784
Insurance$65,011$29,925$1,202$96,138
Fees for Services Legal-$12,433-$12,433
Other Expenses$2,472,654$-2,528,068$55,414$0
Total Functional Expenses$28,635,672$219,121$681,831$29,536,624

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$29,556,244
Expenses per Audited Statements$29,536,624
Total Expenses per Form 990$29,536,624
Expenses Not Reported on Form 990$19,620
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$155,987
Fundraising Gross Income$104,760
Gaming Gross Income$27,165
Gaming Direct Expenses$6,495
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$187,411$57,600$9,124$48,476
Celebration of Youth$326,055$47,160$12,829$34,331
Total Events$528,287$104,760$155,987$-51,227
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$109,280

Bond Issues

BondIssuerIssuedIssue PricePurpose
AIndustrial Development Authority of St Charles County Umb Bank Trustee2006-11-28$1,800,000REAL ESTATE PURCHASE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$1,800,000-$1,474,418-

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 35% controlled entity
No
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

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

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

Board members are required to review the conflict of interest policy annually and to 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
Kim Buie
Title
Chief Financial Officer
Phone
6369465600
Signed
2024-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Holterman-hommes
Formed
1974
Legal Domicile
Mo
Voting Board Members
43
Independent Board Members
42
Employees
474
Volunteers
306

Preparer

Firm
Armanino Llp
Address
1520 S FIFTH STREET SUITE 309, ST CHARLES, MO 63303
Preparer
Jennifer M Vacha
Phone
6362553000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Daycare contract services: program service expenses 3,547,312. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,547,312. Recruiting services: program service expenses 56,814. Management and general expenses 48,659. Fundraising expenses 2,709. Total expenses 108,182. Temporary services: program service expenses 2,266. Management and general expenses 82,695. Fundraising expenses 541. Total expenses 85,502. Other professional fees: program service expenses 753,329. Management and general expenses 153,267. Fundraising expenses 23,445. Total expenses 930,041.

FORM 990, PART XI, LINE 9:

Change in cash surrender value other asset -19,620.

Financial Statement Notes

PART V, LINE 4:

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

PART X, LINE 2:

The organization constitutes a qualified not-for-profit organization under section 501(c)(3) of the internal revenue code and is, therefore, exempt from federal 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 XII, LINE 2D - OTHER ADJUSTMENTS:

Decrease in cash surrender value other assets 19,620.

Raw XML AppendixShowing 400 of 1,068 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