Civic Intelligence

Teaching and Restoring Youth Inc.

990 • Fiscal year 2015 • EIN 45-4962702

Jun 01, 2014 to May 31, 2015 • Filed on Apr 16, 2016

228 Brinkman AvenueBuffalo, NY 14211

(716) 892-2814

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

2015 filings • NTEE L • <$500k nonprofits • Source year 2015

Liabilities / Revenue

37th percentile

0.03x

Higher debt load relative to revenue than 37% of similar nonprofits.

2015 filings • NTEE L • <$500k nonprofits • Source year 2015

Net Margin

73rd percentile

16%

Higher net margin than 73% of similar nonprofits.

2015 filings • NTEE L • <$500k nonprofits • Source year 2015

Top Officer Pay

82nd percentile

$40,722

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 14.2% of source-year revenue.

2015 filings • NTEE L • <$500k nonprofits • Source year 2015

Asset Growth

84th percentile

19%

Faster asset growth than 84% of similar nonprofits.

2015 filings • NTEE L • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

61st percentile

4.0%

Faster revenue growth than 61% of similar nonprofits.

2015 filings • NTEE L • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$308,357

Up $48,647 (+19%) from 2014

Net Assets

Up

$299,889

Up $40,179 (+15%) from 2014

Liabilities

Up

$8,468

Up $8,468 from 2014

Revenue

Up

$287,137

Up $10,952 (+4.0%) from 2014

Expenses

Up

$239,776

Up $1,701 (+0.7%) from 2014

Net Income

Up

$47,361

Up $9,251 (+24%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $259,710Liabilities 2014: $0Net Assets 2014: $259,7102014Assets 2015: $308,357Liabilities 2015: $8,468Net Assets 2015: $299,8892015Assets 2016: $302,039Liabilities 2016: $6,907Net Assets 2016: $295,1322016Assets 2017: $283,654Liabilities 2017: $8,331Net Assets 2017: $275,3232017Assets 2018: $262,277Liabilities 2018: $5,308Net Assets 2018: $256,9692018Assets 2019: $402,015Liabilities 2019: $3,844Net Assets 2019: $398,1712019Assets 2020: $336,503Liabilities 2020: $3,685Net Assets 2020: $332,8182020Assets 2021: $320,875Liabilities 2021: $4,392Net Assets 2021: $316,4832021Assets 2022: $266,470Liabilities 2022: $0Net Assets 2022: $266,4702022Assets 2023: $167,438Liabilities 2023: $0Net Assets 2023: $167,4382023

Highlighted filing

2015

Assets$308,357
Liabilities$8,468
Net Assets$299,889

Operations Trend

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

$400K$200K$0-$200KRevenue 2014: $276,185Expenses 2014: $238,075Net Income 2014: $38,1102014Revenue 2015: $287,137Expenses 2015: $239,776Net Income 2015: $47,3612015Revenue 2016: $248,428Expenses 2016: $253,185Net Income 2016: -$4,7572016Revenue 2017: $275,662Expenses 2017: $295,471Net Income 2017: -$19,8092017Revenue 2018: $256,233Expenses 2018: $274,587Net Income 2018: -$18,3542018Revenue 2019: $398,591Expenses 2019: $257,389Net Income 2019: $141,2022019Revenue 2020: $211,820Expenses 2020: $277,173Net Income 2020: -$65,3532020Revenue 2021: $258,672Expenses 2021: $275,007Net Income 2021: -$16,3352021Revenue 2022: $163,832Expenses 2022: $213,845Net Income 2022: -$50,0132022Revenue 2023: $196Expenses 2023: $99,228Net Income 2023: -$99,0322023

Highlighted filing

2015

Revenue$287,137
Expenses$239,776
Net Income$47,361
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Apr 16, 2016
Return Version
2014v6.0
Gross Receipts
$294,177
Mission and Program Overview

Mission

To enable young women, who have suffered from abuse, violence and victimization to rebuild their lives through supportive companionship, counseling and the development of independent living skills.

To enable young women who have suffered from abuse to rebuild their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$160,962$163,141▲ $2,179
Cash and Non-Interest-Bearing Accounts$64,371$118,474▲ $54,103
Pledges and Grants Receivable$33,456$24,113▼ $9,343
Prepaid Expenses and Deferred Charges$0$2,629▲ $2,629
Total Assets$258,789$308,357▲ $49,568
Liabilities
Accounts Payable and Accrued Expenses$6,261$8,468▲ $2,207
Total Liabilities$6,261$8,468▲ $2,207
Net Assets / Fund Balance
Unrestricted Net Assets$252,528$299,889▲ $47,361
Total Net Assets Fund Balance$252,528$299,889▲ $47,361
Total Liabilities and Net Assets / Fund Balance$258,789$308,357▲ $49,568

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$130,994$153,447$284,441
Equipment$0$51,875$51,875
Buildings$26,852$20,788$47,640
Other Land Buildings$0$25,925$25,925
Land$5,295-$5,295
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janet Dipasquale SsjExecutive DirectorFT$40,722$40,722

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$269,598
Program Service Revenue
$0
Investment Income
$47
Other Revenue
$17,492
All Other Contributions
$141,119
Change in Net Assets
$47,361

Audited Revenue Reconciliation

Revenue per Audited Statements
$287,137
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$287,137
Total Revenue per Form 990
$287,137
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$168,753
Other Expenses$71,023
Total Fundraising Expense$16,979
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$105,712--$105,712
Current Officers, Directors, Trustees, and Key Employees$18,324$12,217$10,181$40,722
Depreciation Depletion$13,282$1,560$780$15,622
Payroll Taxes$9,409$978$815$11,202
Other Employee Benefits$10,867$150$100$11,117
Occupancy$8,729$1,027$513$10,269
Office Expenses$2,417$3,221$2,415$8,053
All Other Expenses$5,623$497$590$6,710
Insurance$4,443$448$368$5,259
Travel$4,784$93$77$4,954
Other Expenses$2,251$230$188$2,669
Total Functional Expenses$201,601$21,196$16,979$239,776

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$239,776
Total Expenses per Audited Statements$239,776
Total Expenses per Form 990$239,776
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,532
Fundraising Direct Expenses$7,040
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner$24,532$24,532-$24,532
Total Events$24,532$24,532$7,040$17,492
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 11

The board has delegated review and approval of the form 990 to the president and executive director. Once reviewed and approved, the entire form is provided to the board of directors.

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

Potential conflicts of interest are disclosed at least annually by board directors and officers. Directors abstain from voting on matters where a potential conflict of interest exists.

Form 990, Part VI, Section B, Line 15

The board of directors determines compensation for its officers based on several factors including internal performance evaluations and external comparability data.

Form 990, Part VI, Section C, Line 19

Forms are made available upon request.

Filing and Contact Details

Filer

Filer Name
Teaching and Restoring Youth Inc
EIN
45-4962702
Phone
7168922814
Address
228 BRINKMAN AVENUE, BUFFALO, NY 14211

Signing Officer

Name
Mary Augusta Kaiser Ssj
Title
Vice President
Phone
7168965332
Signed
2016-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Augusta Kaiser Ssj
Formed
2012
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
16
Volunteers
20

Preparer

Firm
Lumsden & Mccormick Llp
Address
369 FRANKLIN STREET, BUFFALO, NY 14202
Preparer
Donna M Gonser
Phone
7168563300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization established an audit committee during the current fiscal year.

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IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt042862
IRS990/PYSalariesCompEmpBnftPaidAmt0178325
IRS990/PYTotalExpensesAmt0244220
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0287082
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt047361
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0287137
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0287082
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0146593
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0720812
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0720812
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0287137
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0287082
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0146593
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0720812
IRS990ScheduleA/TotalSupportAmt0720812
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt026852
IRS990ScheduleD/BuildingsGrp/DepreciationAmt020788
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt047640
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051875
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt051875
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0239776
IRS990ScheduleD/LandGrp/BookValueAmt05295
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05295
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0130994
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0153447
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0284441
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025925
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025925
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0287137
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0163141
IRS990ScheduleD/TotalExpensesPerForm990Amt0239776
IRS990ScheduleD/TotalRevenuePerForm990Amt0287137
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0287137
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0239776
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07040
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024532
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt024532
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt024532
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt024532
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IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt07040
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD HAS DELEGATED REVIEW AND APPROVAL OF THE FORM 990 TO THE PRESIDENT AND EXECUTIVE DIRECTOR. ONCE REVIEWED AND APPROVED, THE ENTIRE FORM IS PROVIDED TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POTENTIAL CONFLICTS OF INTEREST ARE DISCLOSED AT LEAST ANNUALLY BY BOARD DIRECTORS AND OFFICERS. DIRECTORS ABSTAIN FROM VOTING ON MATTERS WHERE A POTENTIAL CONFLICT OF INTEREST EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINES COMPENSATION FOR ITS OFFICERS BASED ON SEVERAL FACTORS INCLUDING INTERNAL PERFORMANCE EVALUATIONS AND EXTERNAL COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORMS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION ESTABLISHED AN AUDIT COMMITTEE DURING THE CURRENT FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0258789
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IRS990/TotalAssetsGrp/BOYAmt0258789
IRS990/TotalAssetsGrp/EOYAmt0308357
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0269598
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt016979
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt021196
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0201601
IRS990/TotalFunctionalExpensesGrp/TotalAmt0239776
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06261
IRS990/TotalLiabilitiesEOYAmt08468
IRS990/TotalLiabilitiesGrp/BOYAmt06261
IRS990/TotalLiabilitiesGrp/EOYAmt08468
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0252528
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0299889
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0201601
IRS990/TotalReportableCompFromOrgAmt040722
IRS990/TotalRevenueGrp/ExclusionAmt017492
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt047
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0287137
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0258789
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0308357
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt077
IRS990/TravelGrp/ManagementAndGeneralAmt093
IRS990/TravelGrp/ProgramServicesAmt04784
IRS990/TravelGrp/TotalAmt04954
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0252528
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0299889
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0228 BRINKMAN AVENUE
IRS990/USAddress/CityNm0BUFFALO
IRS990/USAddress/StateAbbreviationCd0NY

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