Civic Intelligence

Yeshiva Derech Hatorah

990 • Fiscal year 2017 • EIN 47-4574851

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

Organization ProfileN/A
1508 Warrensville Center RdCleveland, OH 44121

(216) 706-3889

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.30x

Higher debt load relative to assets than 63% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

50th percentile

0.17x

Higher debt load relative to revenue than 50% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

64th percentile

8.3%

Higher net margin than 64% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

90th percentile

38%

Faster asset growth than 90% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

89th percentile

59%

Faster revenue growth than 89% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$4,558,579

Up $1,259,001 (+38%) from 2016

Net Assets

Up

$3,170,631

Up $1,121,934 (+55%) from 2016

Liabilities

Up

$1,387,948

Up $137,067 (+11%) from 2016

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin64th percentile

Revenue

Up

$8,266,982

Up $3,066,658 (+59%) from 2016

Expenses

Up

$7,584,141

Up $3,231,502 (+74%) from 2016

Net Income

Down

$682,841

Down $164,844 (-19%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

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

$20M$15M$10M$5.0M$0Assets 2016: $3,299,578Liabilities 2016: $1,250,881Net Assets 2016: $2,048,6972016Assets 2017: $4,558,579Liabilities 2017: $1,387,948Net Assets 2017: $3,170,6312017Assets 2018: $4,387,609Liabilities 2018: $1,263,248Net Assets 2018: $3,124,3612018Assets 2019: $4,684,114Liabilities 2019: $1,394,072Net Assets 2019: $3,290,0422019Assets 2020: $7,236,780Liabilities 2020: $2,161,988Net Assets 2020: $5,074,7922020Assets 2021: $14,161,211Liabilities 2021: $2,779,666Net Assets 2021: $11,381,5452021Assets 2022: $16,678,076Liabilities 2022: $3,216,698Net Assets 2022: $13,461,3782022Assets 2023: $16,261,361Liabilities 2023: $2,920,843Net Assets 2023: $13,340,5182023Assets 2024: $16,412,040Liabilities 2024: $2,567,131Net Assets 2024: $13,844,9092024

Highlighted filing

2017

Assets$4,558,579
Liabilities$1,387,948
Net Assets$3,170,631
Open 2017 Filing

Operations Trend

Revenue Growth89th percentile

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2016: $5,200,324Expenses 2016: $4,352,639Net Income 2016: $847,6852016Revenue 2017: $8,266,982Expenses 2017: $7,584,141Net Income 2017: $682,8412017Revenue 2018: $8,490,851Expenses 2018: $8,535,376Net Income 2018: -$44,5252018Revenue 2019: $9,981,398Expenses 2019: $9,823,780Net Income 2019: $157,6182019Revenue 2020: $12,523,364Expenses 2020: $10,757,188Net Income 2020: $1,766,1762020Revenue 2021: $18,658,686Expenses 2021: $12,558,323Net Income 2021: $6,100,3632021Revenue 2022: $15,371,631Expenses 2022: $12,979,006Net Income 2022: $2,392,6252022Revenue 2023: $13,883,561Expenses 2023: $14,179,868Net Income 2023: -$296,3072023Revenue 2024: $15,742,752Expenses 2024: $15,497,885Net Income 2024: $244,8672024

Highlighted filing

2017

Revenue$8,266,982
Expenses$7,584,141
Net Income$682,841
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.1
Gross Receipts
$8,403,889
Mission and Program Overview

Mission

To create a learning environment with jewish tradition and values that strives to help every student attain their highest educational goal.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,007,568$2,053,925▲ $46,357
Cash and Non-Interest-Bearing Accounts$503,402$957,581▲ $454,179
Loans From Officers Directors$750,000$737,628▼ $12,372
Investments in Publicly Traded Securities$0$439,093▲ $439,093
Accounts Receivable$333,868$406,182▲ $72,314
Savings and Temporary Cash Investments$100,065$300,405▲ $200,340
Prepaid Expenses and Deferred Charges$145,535$161,376▲ $15,841
Pledges and Grants Receivable$100,184$121,141▲ $20,957
Inventories for Sale or Use$108,956$99,265▼ $9,691
Intangible Assets$0$19,611▲ $19,611
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Total Assets$3,299,578$4,558,579▲ $1,259,001
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$500,881$627,457▲ $126,576
Deferred Revenue$0$22,863▲ $22,863
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,250,881$1,387,948▲ $137,067
Net Assets / Fund Balance
Unrestricted Net Assets$2,027,462$3,054,871▲ $1,027,409
Temporarily Rstr Net Assets$21,235$115,760▲ $94,525
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$2,048,697$3,170,631▲ $1,121,934
Total Liabilities and Net Assets / Fund Balance$3,299,578$4,558,579▲ $1,259,001

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,782,669$103,967$1,886,636
Equipment$144,256$37,330$181,586
Land$127,000-$127,000
Compensation and Service Providers
Top Officer Pay20th percentile

Board Members and Trustees

NameTitle
Mark Weiss CPADirector & President
Eric Yitz FrankDirector & Treasurer
Irving Berliner EsquireDirector,vice Pres.& Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,037,619
Program Service Revenue
$5,439,361
Investment Income
$340
Other Revenue
$789,662
All Other Contributions
$1,495,733
Change in Net Assets
$682,841

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,553,002
Revenue Not Reported on Financial Statements
$2,713,980
Revenue Not Reported on Form 990
$676,000
Other Revenue Adjustments
$2,713,980
Total Revenue per Audited Statements
$6,229,002
Total Revenue per Form 990
$8,266,982
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,098,037
Grants and Similar Amounts Paid$2,713,980
Other Expenses$1,772,124
Total Fundraising Expense$103,881
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,510,252$339,537$52,237$2,902,026
Grants to Domestic Individuals$2,713,980--$2,713,980
Fees for Services Other$173,907$110,735$13,633$298,275
Office Expenses$96,120$45,534$2,992$144,646
Payroll Taxes$123,181$16,661$2,563$142,405
Occupancy$111,349$15,061$2,318$128,728
Depreciation Depletion$83,048$11,234$1,727$96,009
All Other Expenses$43,565$16,598$23,274$83,437
Other Expenses$77,188$18,118$2,110$77,188
Other Employee Benefits$45,547$6,161$948$52,656
Fees for Services Legal-$41,061-$41,061
Interest$24,280$3,284$505$28,069
Fees for Services Accounting-$27,627-$27,627
Travel$3,600$487$1,557$5,644
Pension Plan Contributions$822$111$17$950
Total Functional Expenses$6,828,051$652,209$103,881$7,584,141

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,584,141
Total Expenses per Audited Statements$5,107,068
Expenses per Audited Statements$4,870,161
Expenses Not Reported on Financial Statements$2,713,980
Other Expense Adjustments$2,713,980
Expenses Not Reported on Form 990$236,907
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$73,706
Fundraising Gross Income$69,531
Gaming Direct Expenses$63,201
Gaming Gross Income$62,279
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner &journal$132,056$48,067$18,353$29,714
Mishloach Mano$21,490$21,464$4,983$16,481
Total Events$153,546$69,531$73,706$-4,175
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$750,000$737,628▼ $12,372
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
No
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 A, LINE 8:

“Although a calendar of the meetings and attendees is maintained along with the participant's notes of the issues discussed, no formal minutes are recorded, reviewed and approved.”

FORM 990, PART VI, SECTION B, LINE 11:

“The final draft of the 990 is provided to all members of the Board of Directors after it has been reviewed by Management and prior to filing with the IRS. Any comments or questions are addressed before filing the return.”

FORM 990, PART VI, SECTION B, LINE 12C:

“Each board member is required to make known if conflicts exist and to abstain from voting on an issue where any personal interest is at stake.”

FORM 990, PART VI, SECTION C, LINE 19:

“Yeshiva derech hatorah's governing documents, conflict of interest policy, and financial statements are available upon request to the public.”

Filing and Contact Details

Filer

Filer Name
Yeshiva Derech Hatorah
EIN
47-4574851
In Care Of
% MICHAEL TOHN (ED)
Phone
2167063889
Address
1508 WARRENSVILLE CENTER RD, CLEVELAND, OH 44121

Signing Officer

Name
Mark Weiss
Title
President
Phone
2167063889
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Weiss CPA
Formed
2015
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
219
Volunteers
96

Preparer

Firm
Bdo USA Llp
Address
32125 SOLON ROAD, SOLON, OH 44139
Preparer
Melanie Wernert
Phone
4402488787
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“YDT IS ORGANIZED AS A NONPROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE. YDT HAS IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. YDT'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING YDT'S ACTIVITIES, MANAGEMENT BELIEVES ITS POSITION OF TAX-EXEMPT STATUS IS APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES, AND THERE HAVE BEEN NO UNCERTAIN POSITIONS TAKEN RELATED TO RECORDING INCOME TAXES. IN ADDITION, THE SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM THE BUSINESS ACTIVITIES OF MOSDOS PRESS THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. YDT FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. IT IS THE POLICY OF YDT to include in operating expenses penalties and interest assessed by income taxing authorities. THERE ARE NO PENALTIES OR INTEREST FROM TAXING AUTHORITIES INCLUDED IN OPERATING EXPENSES FOR THE PERIOD ENDED JUNE 30, 2017 OR 2016. THE UNRELATED BUSINESS INCOME OF THE SCHOOL IS PRIMARILY DERIVED FROM THE SALES OF TEXT BOOKS WHICH ARE SUBJECT TO FEDERAL AND STATE TAX. AT JUNE 30, 2017 AND 2016, THE SCHOOL RECORDED TAX EXPENSE OF APPROXIMATELY $77,000 AND $0, RESPECTIVELY.”

PART XI, LINE 2D- OTHER ADJUSTMENTS:

“Fundraising & gaming expenses $136,907”

PART XI, LINE 4B- OTHER ADJUSTMENTS:

“Financial aid assistance $2,713,980”

PART XII, LINE 2D- OTHER ADJUSTMENTS:

“Fundraising & gaming expenses $136,907”

PART XII, LINE 4B- OTHER ADJUSTMENTS:

“Financial aid assistance $2,713,980”

Raw XML AppendixShowing 400 of 589 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR & PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR & TREASURER
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt02048697
IRS990/NetAssetsOrFundBalancesEOYAmt03170631
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-4175
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-4175
IRS990/NetIncomeFromGamingGrp/ExclusionAmt0-922
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0-922
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt0240868
IRS990/NetUnrlzdGainsLossesInvstAmt0439093
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt018349
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt02318
IRS990/OccupancyGrp/ManagementAndGeneralAmt015061
IRS990/OccupancyGrp/ProgramServicesAmt0111349
IRS990/OccupancyGrp/TotalAmt0128728
IRS990/OfficeExpensesGrp/FundraisingAmt02992
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt045534
IRS990/OfficeExpensesGrp/ProgramServicesAmt096120
IRS990/OfficeExpensesGrp/TotalAmt0144646
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0948
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06161
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt045547
IRS990/OtherEmployeeBenefitsGrp/TotalAmt052656
IRS990/OtherExpensesGrp/Desc0MOSDOS PRESS
IRS990/OtherExpensesGrp/Desc1FOOD PROGRAM
IRS990/OtherExpensesGrp/Desc2STUDENT ACTIVITES
IRS990/OtherExpensesGrp/Desc3INCOME TAX EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt02110
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt018118
IRS990/OtherExpensesGrp/ProgramServicesAmt0455458
IRS990/OtherExpensesGrp/ProgramServicesAmt1321562
IRS990/OtherExpensesGrp/ProgramServicesAmt244192
IRS990/OtherExpensesGrp/ProgramServicesAmt377188
IRS990/OtherExpensesGrp/TotalAmt0475686
IRS990/OtherExpensesGrp/TotalAmt1321562
IRS990/OtherExpensesGrp/TotalAmt244192
IRS990/OtherExpensesGrp/TotalAmt377188
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0511130
IRS990/OtherRevenueMiscGrp/BusinessCd1611110
IRS990/OtherRevenueMiscGrp/Desc0MOSDOS PRESS
IRS990/OtherRevenueMiscGrp/Desc1REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/ExclusionAmt072870
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0721889
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt172870
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0721889
IRS990/OtherRevenueTotalAmt0794759
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt052237
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0339537
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02510252
IRS990/OtherSalariesAndWagesGrp/TotalAmt02902026
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02563
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016661
IRS990/PayrollTaxesGrp/ProgramServicesAmt0123181
IRS990/PayrollTaxesGrp/TotalAmt0142405
IRS990/PensionPlanContributionsGrp/FundraisingAmt017
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0111
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0822
IRS990/PensionPlanContributionsGrp/TotalAmt0950
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0100184
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0121141
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0145535
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0161376
IRS990/PrincipalOfficerNm0MARK WEISS CPA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/BusinessCd3611110
IRS990/ProgramServiceRevenueGrp/BusinessCd4611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1JEWISH CONTINUITY APPROPRIATION
IRS990/ProgramServiceRevenueGrp/Desc2STUDENT ACTIVITY INCOME
IRS990/ProgramServiceRevenueGrp/Desc3PTA REVENUE
IRS990/ProgramServiceRevenueGrp/Desc4RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05098491
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1277500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt238966
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33107
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt418100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05098491
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1277500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt238966
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33107
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt418100
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01727208
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01564879
IRS990/PYInvestmentIncomeAmt079
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0971449
IRS990/PYOtherRevenueAmt0265422
IRS990/PYProgramServiceRevenueAmt03207615
IRS990/PYRevenuesLessExpensesAmt0847685
IRS990/PYSalariesCompEmpBnftPaidAmt01816311
IRS990/PYTotalExpensesAmt04352639
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05200324
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0682841
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt05439361
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100065
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0300405
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01782669
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0103967
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01886636
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0100000
IRS990ScheduleD/DonatedServicesUseFcltsAmt0100000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0144256
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037330
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0181586
IRS990ScheduleD/ExpensesNotReportedAmt0236907
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt02713980
IRS990ScheduleD/ExpensesSubtotalAmt04870161
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0127000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0127000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0439093
IRS990ScheduleD/OtherExpensesIncludedAmt0136907
IRS990ScheduleD/OtherExpensesNotIncludedAmt02713980
IRS990ScheduleD/OtherRevenueAmt0136907
IRS990ScheduleD/OtherRevenuesNotIncludedAmt02713980
IRS990ScheduleD/RevenueNotReportedAmt0676000
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt02713980
IRS990ScheduleD/RevenueSubtotalAmt05553002
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0YDT IS ORGANIZED AS A NONPROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE. YDT HAS IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. YDT'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING YDT'S ACTIVITIES, MANAGEMENT BELIEVES ITS POSITION OF TAX-EXEMPT STATUS IS APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES, AND THERE HAVE BEEN NO UNCERTAIN POSITIONS TAKEN RELATED TO RECORDING INCOME TAXES. IN ADDITION, THE SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM THE BUSINESS ACTIVITIES OF MOSDOS PRESS THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. YDT FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. IT IS THE POLICY OF YDT to include in operating expenses penalties and interest assessed by income taxing authorities. THERE ARE NO PENALTIES OR INTEREST FROM TAXING AUTHORITIES INCLUDED IN OPERATING EXPENSES FOR THE PERIOD ENDED JUNE 30, 2017 OR 2016. THE UNRELATED BUSINESS INCOME OF THE SCHOOL IS PRIMARILY DERIVED FROM THE SALES OF TEXT BOOKS WHICH ARE SUBJECT TO FEDERAL AND STATE TAX. AT JUNE 30, 2017 AND 2016, THE SCHOOL RECORDED TAX EXPENSE OF APPROXIMATELY $77,000 AND $0, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING & GAMING EXPENSES $136,907
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FINANCIAL AID ASSISTANCE $2,713,980
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3FUNDRAISING & GAMING EXPENSES $136,907
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4FINANCIAL AID ASSISTANCE $2,713,980
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D- OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B- OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D- OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 4B- OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02053925
IRS990ScheduleD/TotalExpensesPerForm990Amt07584141
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt08266982
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06229002
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05107068
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,558,579
Liabilities
$1,387,948
Net assets
$3,170,631
Revenue
$8,266,982
Expenses
$7,584,141
Net income
$682,841
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.4$2.57$13.8$15.7$15.5$0.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.3$2.92$13.3$13.9$14.2$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.7$3.22$13.5$15.4$13.0$2.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.2$2.78$11.4$18.7$12.6$6.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.24$2.16$5.07$12.5$10.8$1.77
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$1.39$3.29$9.98$9.82$0.16
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$1.26$3.12$8.49$8.54$0.04
2017Detailed filing. Detailed filing data is available for this year.$4.56$1.39$3.17$8.27$7.58$0.68
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.30$1.25$2.05$5.20$4.35$0.85