Civic Intelligence

Leading Youth Through Empowerment Inc.

990 • Fiscal year 2019 • EIN 47-1867733

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 24, 2020

1313 Market Street No 110AWilmington, DE 19801-6101

(302) 786-5983

Siviq Scores

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

Liabilities / Assets

66th percentile

0.02x

Higher debt load relative to assets than 66% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

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

Net Margin

7th percentile

-60%

Higher net margin than 7% of similar nonprofits.

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

Top Officer Pay

96th percentile

$72,000

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 41.6% of source-year revenue.

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

Asset Growth

21st percentile

-19%

Faster asset growth than 21% of similar nonprofits.

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

Revenue Growth

7th percentile

-60%

Faster revenue growth than 7% of similar nonprofits.

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

Assets

Down

$331,871

Down $79,928 (-19%) from 2018

Net Assets

Down

$326,776

Down $82,876 (-20%) from 2018

Liabilities

Up

$5,095

Up $2,948 (+137%) from 2018

Revenue

Down

$173,006

Down $254,904 (-60%) from 2018

Expenses

Up

$277,432

Up $174,393 (+169%) from 2018

Net Income

Down

-$104,426

Down $429,297 (-132%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2014: $2,592Liabilities 2014: $0Net Assets 2014: $2,5922014Assets 2015: $39,512Liabilities 2015: $0Net Assets 2015: $39,5122015Assets 2018: $411,799Liabilities 2018: $2,147Net Assets 2018: $409,6522018Assets 2019: $331,871Liabilities 2019: $5,095Net Assets 2019: $326,7762019Assets 2020: $179,381Liabilities 2020: $50,706Net Assets 2020: $128,6752020Assets 2021: $590,050Liabilities 2021: $47,604Net Assets 2021: $542,4462021Assets 2022: $424,720Liabilities 2022: $39,326Net Assets 2022: $385,3942022Assets 2023: $765,297Liabilities 2023: $31,444Net Assets 2023: $733,8532023Assets 2024: $749,185Liabilities 2024: $19,437Net Assets 2024: $729,7482024

Highlighted filing

2019

Assets$331,871
Liabilities$5,095
Net Assets$326,776

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $2,5922014Revenue 2015: $47,061Expenses 2015: $10,141Net Income 2015: $36,9202015Revenue 2018: $427,910Expenses 2018: $103,039Net Income 2018: $324,8712018Revenue 2019: $173,006Expenses 2019: $277,432Net Income 2019: -$104,4262019Revenue 2020: $160,341Expenses 2020: $377,055Net Income 2020: -$216,7142020Revenue 2021: $907,914Expenses 2021: $517,237Net Income 2021: $390,6772021Revenue 2022: $626,949Expenses 2022: $758,866Net Income 2022: -$131,9172022Revenue 2023: $1,160,060Expenses 2023: $834,861Net Income 2023: $325,1992023Revenue 2024: $1,042,139Expenses 2024: $1,070,938Net Income 2024: -$28,7992024

Highlighted filing

2019

Revenue$173,006
Expenses$277,432
Net Income-$104,426
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 24, 2020
Return Version
2019v5.1
Gross Receipts
$173,006
Mission and Program Overview

Mission

Tutoring to low income students

The mission of leading youth through empowerment is to increase access to top performing high schools for students from low-income backgrounds in delaware through knowledge and leadership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$292,477$189,340▼ $103,137
Investments Other Securities$119,322$142,531▲ $23,209
Total Assets$411,799$331,871▼ $79,928
Liabilities
Accounts Payable and Accrued Expenses$2,147$5,095▲ $2,948
Total Liabilities$2,147$5,095▲ $2,948
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$409,652$326,776▼ $82,876
Total Net Assets Fund Balance$409,652$326,776▼ $82,876
Total Liabilities and Net Assets / Fund Balance$411,799$331,871▼ $79,928

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$142,531--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ankur AryaExecutive DirectorFT$72,000$72,000

Board Members and Trustees

NameTitle
Lisa LessnerPresident
Zach BeattieVice President
Benessa ReidBoard Member
Clint WalkerBoard Member
Jeananna LloydBoard Member
Molly McpheersonBoard Member
Pilar KramanBoard Member
Rachel HaradBoard Member
Tamara DeferBoard Member
Arati KohliSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$173,006
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$121,806
Change in Net Assets
$-104,426

Audited Revenue Reconciliation

Revenue per Audited Statements
$173,006
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$21,550
Total Revenue per Audited Statements
$194,556
Total Revenue per Form 990
$173,006
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$171,433
Other Expenses$105,999
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,521$72,000-$85,521
Current Officers, Directors, Trustees, and Key Employees$54,000$18,000-$72,000
Fees for Services Other$61,878--$61,878
Payroll Taxes$5,963$7,949-$13,912
Other Expenses$10,350--$10,350
Fees for Services Accounting$6,200--$6,200
Office Expenses$4,310--$4,310
Insurance$2,154--$2,154
Occupancy$1,872--$1,872
Advertising$110--$110
Total Functional Expenses$179,483$97,949$0$277,432

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$277,432
Total Expenses per Audited Statements$277,432
Total Expenses per Form 990$277,432
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

No committees are currently authorized to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

A copy of form 990 is provided to all board members for review and comment before submission.

Form 990, Part VI, Section B, Line 15

Consideration of compensation for the executive director and other employees included a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision for positions.

Form 990, Part VI, Section C, Line 18

The organization makes its form 1023 and form 990 available for public inspection upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Leading Youth Through Empowerment
EIN
47-1867733
Phone
3027865983
Address
1313 MARKET STREET NO 110A, WILMINGTON, DE 19801-6101

Signing Officer

Name
Ankur Arya
Title
Executive Director
Phone
3027865983
Signed
2020-10-24

Organization Details

Principal Officer
Ankur Arya
Formed
2014
Legal Domicile
De
Voting Board Members
10
Independent Board Members
10
Employees
3
Volunteers
9

Preparer

Firm
Barbacane Thornton & Company Llp
Address
3411 SILVERSIDE ROAD 200 SPRINGER, BLDG, WILMINGTON, DE 19810
Preparer
Jeffrey a Kowalczyk CPA
Phone
3024788940
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Teachers: program service expenses 61878. Management and general expenses 0. Fundraising expenses 0. Total expenses 61878.

Financial Statement Notes

PART X, LINE 2:

No provision has been made for income taxes since the organization has qualified as a tax-exempt organization under the internal revenue code, section 501(c)(3), and its activities do not result in any income tax liability. The organization recognizes the financial statement effects of a tax position if it is more likely than not that the position will not be sustained upon examination. The organization has no uncertain tax positions that qualify for recognition in the financial statements. Since tax matters are subject to some degree of uncertainty, there can be no assurance that the organization's tax returns will not be challenged by the taxing authorities and that the organization will not be subject to additional tax penalties and interest as a result of such challenge.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Unrealized loss on investments

Raw XML Appendix397 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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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0173006
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0427910
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0107313
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt042794
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt049576
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0800599
IRS990ScheduleA/TotalSupportAmt0800599
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/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0277432
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt021550
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0142531
IRS990ScheduleD/OtherSecuritiesGrp/Desc0DELAWARE COMMUNITY FOUNDATION
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt021550
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0173006
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NO PROVISION HAS BEEN MADE FOR INCOME TAXES SINCE THE ORGANIZATION HAS QUALIFIED AS A TAX-EXEMPT ORGANIZATION UNDER THE INTERNAL REVENUE CODE, SECTION 501(C)(3), AND ITS ACTIVITIES DO NOT RESULT IN ANY INCOME TAX LIABILITY. THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION IN THE FINANCIAL STATEMENTS. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE ORGANIZATION'S TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE ORGANIZATION WILL NOT BE SUBJECT TO ADDITIONAL TAX PENALTIES AND INTEREST AS A RESULT OF SUCH CHALLENGE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1UNREALIZED LOSS ON INVESTMENTS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0142531
IRS990ScheduleD/TotalExpensesPerForm990Amt0277432
IRS990ScheduleD/TotalRevenuePerForm990Amt0173006
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0194556
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0277432
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEES ARE CURRENTLY AUTHORIZED TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONSIDERATION OF COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER EMPLOYEES INCLUDED A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION FOR POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS FORM 1023 AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TEACHERS: PROGRAM SERVICE EXPENSES 61878. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61878.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0411799
IRS990/TotalAssetsEOYAmt0331871
IRS990/TotalAssetsGrp/BOYAmt0411799
IRS990/TotalAssetsGrp/EOYAmt0331871
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0173006
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt097949
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0179483
IRS990/TotalFunctionalExpensesGrp/TotalAmt0277432
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02147
IRS990/TotalLiabilitiesEOYAmt05095
IRS990/TotalLiabilitiesGrp/BOYAmt02147
IRS990/TotalLiabilitiesGrp/EOYAmt05095
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0409652
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0326776
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0179483
IRS990/TotalReportableCompFromOrgAmt072000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0173006
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0411799
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0331871
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01313 MARKET STREET NO 110A
IRS990/USAddress/CityNm0WILMINGTON
IRS990/USAddress/StateAbbreviationCd0DE
IRS990/USAddress/ZIPCd0198016101
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.LYTESCHOLARS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ANKUR ARYA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03027865983
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEADING YOUTH THROUGH EMPOWERMENT
ReturnHeader/Filer/BusinessNameControlTxt0LEAD
ReturnHeader/Filer/EIN0471867733
ReturnHeader/Filer/PhoneNum03027865983
ReturnHeader/Filer/USAddress/AddressLine1Txt01313 MARKET STREET NO 110A
ReturnHeader/Filer/USAddress/CityNm0WILMINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DE
ReturnHeader/Filer/USAddress/ZIPCd0198016101
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09D411B179B9C2654450FD86A6ABC06CBF9444243
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.2.74.115
ReturnHeader/FilingSecurityInformation/IPDt02020-10-24
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm021:55:36
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510229493
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BARBACANE THORNTON & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03411 SILVERSIDE ROAD 200 SPRINGER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0BLDG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019810
ReturnHeader/PreparerPersonGrp/PhoneNum03024788940
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY A KOWALCZYK CPA
ReturnHeader/ReturnTs02020-10-24T21:55:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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