Civic Intelligence

Point Source Youth Inc.

990 • Fiscal year 2019 • EIN 47-3748007

Jan 01, 2019 to Dec 31, 2019 • Filed on May 01, 2020

Organization ProfileWWW.POINTSOURCEYOUTH.ORG
215 Park Avenue South 11th FloorNew York, NY 10003

(443) 376-8723

Siviq Scores

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

Liabilities / Assets

26th percentile

0.02x

Higher debt load relative to assets than 26% of similar nonprofits.

2019 filings • NTEE O • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

23rd percentile

0.02x

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

2019 filings • NTEE O • $1M-$5M nonprofits • Source year 2019

Net Margin

75th percentile

18%

Higher net margin than 75% of similar nonprofits.

2019 filings • NTEE O • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

89th percentile

$176,753

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2019 filings • NTEE O • $1M-$5M nonprofits • Source year 2019

Asset Growth

79th percentile

31%

Faster asset growth than 79% of similar nonprofits.

2019 filings • NTEE O • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

84th percentile

50%

Faster revenue growth than 84% of similar nonprofits.

2019 filings • NTEE O • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$1,511,205

Up $356,839 (+31%) from 2018

Net Assets

Up

$1,478,447

Up $369,023 (+33%) from 2018

Liabilities

Down

$32,758

Down $12,184 (-27%) from 2018

Revenue And Expenses
Liabilities / Revenue23rd percentileNet Margin75th percentile

Revenue

Up

$2,026,300

Up $676,971 (+50%) from 2018

Expenses

Up

$1,657,277

Up $721,166 (+77%) from 2018

Net Income

Down

$369,023

Down $44,195 (-11%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth79th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2015: $53,090Liabilities 2015: $02015Assets 2016: $243,459Liabilities 2016: $2,250Net Assets 2016: $241,2092016Assets 2017: $707,231Liabilities 2017: $11,025Net Assets 2017: $696,2062017Assets 2018: $1,154,366Liabilities 2018: $44,942Net Assets 2018: $1,109,4242018Assets 2019: $1,511,205Liabilities 2019: $32,758Net Assets 2019: $1,478,4472019Assets 2020: $2,428,701Liabilities 2020: $1,832Net Assets 2020: $2,426,8692020Assets 2021: $3,531,932Liabilities 2021: $19,446Net Assets 2021: $3,512,4862021Assets 2022: $6,046,856Liabilities 2022: $30,267Net Assets 2022: $6,016,5892022Assets 2023: $7,129,130Liabilities 2023: $1,071,816Net Assets 2023: $6,057,3142023Assets 2024: $3,974,184Liabilities 2024: $541,548Net Assets 2024: $3,432,6362024

Highlighted filing

2019

Assets$1,511,205
Liabilities$32,758
Net Assets$1,478,447
Open 2019 Filing

Operations Trend

Revenue Growth84th percentile

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

$10M$5.0M$0-$5.0MRevenue 2015: $80,740Expenses 2015: $27,650Net Income 2015: $53,0902015Revenue 2016: $302,900Expenses 2016: $115,501Net Income 2016: $187,3992016Revenue 2017: $822,339Expenses 2017: $374,645Net Income 2017: $447,6942017Revenue 2018: $1,349,329Expenses 2018: $936,111Net Income 2018: $413,2182018Revenue 2019: $2,026,300Expenses 2019: $1,657,277Net Income 2019: $369,0232019Revenue 2020: $2,636,562Expenses 2020: $1,693,230Net Income 2020: $943,3322020Revenue 2021: $3,235,628Expenses 2021: $2,166,902Net Income 2021: $1,068,7262021Revenue 2022: $5,894,838Expenses 2022: $3,300,133Net Income 2022: $2,594,7052022Revenue 2023: $6,537,701Expenses 2023: $6,589,201Net Income 2023: -$51,5002023Revenue 2024: $3,326,651Expenses 2024: $5,662,592Net Income 2024: -$2,335,9412024

Highlighted filing

2019

Revenue$2,026,300
Expenses$1,657,277
Net Income$369,023
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 1, 2020
Return Version
2019v5.1
Gross Receipts
$2,026,300
Mission and Program Overview

Mission

To prevent youth homelessness, including lgbtq youth, to aid homeless youth through tested methods of intervention, and to support organizations serving homeless youth, point source youth provides assistance with access to funding, evaluation of programs and technical expertise.

SEE PART III, LINE 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$726,381$870,361▲ $143,980
Accounts Receivable$410,300$615,750▲ $205,450
Prepaid Expenses and Deferred Charges$4,910$8,260▲ $3,350
Land, Buildings, and Equipment, Net$4,531$3,543▼ $988
Total Assets$1,154,366$1,511,205▲ $356,839
Other Assets Total$8,244$13,291▲ $5,047
Liabilities
Accounts Payable and Accrued Expenses$44,942$32,758▼ $12,184
Total Liabilities$44,942$32,758▼ $12,184
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$440,751$806,487▲ $365,736
Net Assets With Donor Restrictions$668,673$671,960▲ $3,287
Total Net Assets Fund Balance$1,109,424$1,478,447▲ $369,023
Total Liabilities and Net Assets / Fund Balance$1,154,366$1,511,205▲ $356,839

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,543$1,400$4,943
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lawrence CohenExecutive DirectorFT$150,000$26,753$176,753

Board Members and Trustees

NameTitle
Ronald JohnsonChair
Cynthia LangtiwVice President
Amy FloodBoard Member
Joanne RosenBoard Member
Colin McswiggenTreasurer and Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,026,300
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,969,070
Change in Net Assets
$369,023

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,026,300
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,026,300
Total Revenue per Form 990
$2,026,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$882,214
Other Expenses$774,499
Total Fundraising Expense$84,955
Grants and Similar Amounts Paid$564
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$490,567$24,368$21,796$536,731
Conferences and Meetings$313,160$550-$313,710
Current Officers, Directors, Trustees, and Key Employees$106,051$35,351$35,351$176,753
Travel$149,990$2,250$370$152,610
Other Employee Benefits$102,316$5,734$5,209$113,259
Fees for Services Accounting-$67,544-$67,544
Occupancy$55,810$4,212$3,861$63,883
Office Expenses$48,637$443$7,395$56,475
Payroll Taxes$46,895$4,392$4,184$55,471
Fees for Services Other$16,843$8,076$5,659$30,578
Advertising$24,445--$24,445
Information Technology$19,987$822$770$21,579
Insurance$3,128$231$212$3,571
Fees for Services Legal-$3,235-$3,235
Other Expenses$1,654$154$148$1,956
Depreciation Depletion$988--$988
Grants to Domestic Orgs$564--$564
Total Functional Expenses$1,414,960$157,362$84,955$1,657,277

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,657,277
Total Expenses per Audited Statements$1,657,277
Total Expenses per Form 990$1,657,277
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
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
No
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 form 990 was prepared by the outside cpa firm, submitted to the executive director, and reviewed by the board prior to submission.”

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

“Board members are annually required to disclose potential conflicts of interest as they occur, through the board's small size and frequency of meetings any such conflicts are quickly recognized and resolved. If a conflict occurs, the member is recused from voting on the matter.”

Form 990, Part VI, Section B, Line 15A

“Compensation of the organization's executive director is based on a review of comparable data and contemporaneous substantiation of the deliberation and decision. The last date of compensation review was december 2019.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Point Source Youth Inc
EIN
47-3748007
Phone
4433768723
Address
215 PARK AVENUE SOUTH 11TH FLOOR, NEW YORK, NY 10003

Signing Officer

Name
Lawrence Cohen
Title
Executive Director
Phone
4433768723
Signed
2020-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lawrence Cohen
Formed
2015
Legal Domicile
De
Voting Board Members
5
Independent Board Members
5
Employees
9
Volunteers
5

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 800N, BETHESDA, MD 20814-2930
Preparer
Richard J Locastro CPA
Phone
3019519090
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“For the years ended december 31, 2019 and 2018, psy has documented its consideration of fasb asc 740-10, income taxes, that provides guidance for reporting uncertainty in income taxes, and has determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements.”

Raw XML AppendixShowing 400 of 431 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018, PSY HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES, AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WAS PREPARED BY THE OUTSIDE CPA FIRM, SUBMITTED TO THE EXECUTIVE DIRECTOR, AND REVIEWED BY THE BOARD PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE ANNUALLY REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AS THEY OCCUR, THROUGH THE BOARD'S SMALL SIZE AND FREQUENCY OF MEETINGS ANY SUCH CONFLICTS ARE QUICKLY RECOGNIZED AND RESOLVED. IF A CONFLICT OCCURS, THE MEMBER IS RECUSED FROM VOTING ON THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR IS BASED ON A REVIEW OF COMPARABLE DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE LAST DATE OF COMPENSATION REVIEW WAS DECEMBER 2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTERST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LAWRENCE COHEN

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,511,205
Liabilities
$32,758
Net assets
$1,478,447
Revenue
$2,026,300
Expenses
$1,657,277
Net income
$369,023
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.97$0.54$3.43$3.33$5.66$2.34
2023Detailed filing. Detailed filing data is available for this year.$7.13$1.07$6.06$6.54$6.59$0.05
2022Detailed filing. Detailed filing data is available for this year.$6.05$0.03$6.02$5.89$3.30$2.59
2021Detailed filing. Detailed filing data is available for this year.$3.53$0.02$3.51$3.24$2.17$1.07
2020Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.43$2.64$1.69$0.94
2019Detailed filing. Detailed filing data is available for this year.$1.51$0.03$1.48$2.03$1.66$0.37
2018Detailed filing. Detailed filing data is available for this year.$1.15$0.04$1.11$1.35$0.94$0.41
2017Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.70$0.82$0.37$0.45
2016Summary only. Only limited summary data is available for this year.$0.24$0.00$0.24$0.30$0.12$0.19
2015Summary only. Only limited summary data is available for this year.$0.05$0.00$0.08$0.03$0.05
Peer Organizations

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