Civic Intelligence

Resources for Youth Inc

990 • Fiscal year 2011 • EIN 52-2085268

Jan 01, 2011 to Dec 31, 2011 • Filed on Oct 09, 2012

32 South Street No 50021202
Siviq Scores

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

Liabilities / Assets

90th percentile

0.91x

Higher debt load relative to assets than 90% of similar nonprofits.

2011 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2011

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2011

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2011

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2011

Asset Growth

12th percentile

-17%

Faster asset growth than 12% of similar nonprofits.

2011 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2010 to 2011

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

Down

$947,995

Down $196,472 (-17%) from 2010

Net Assets

Up

$89,290

Up $27,444 (+44%) from 2010

Liabilities

Down

$858,705

Down $223,916 (-21%) from 2010

Revenue

-

No earlier filing loaded for comparison.

Expenses

Down

$507,400

Down $17,109 (-3.3%) from 2010

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $1,144,467Liabilities 2010: $1,082,621Net Assets 2010: $61,8462010Assets 2011: $947,995Liabilities 2011: $858,705Net Assets 2011: $89,2902011Assets 2012: $738,801Liabilities 2012: $663,176Net Assets 2012: $75,6252012Assets 2013: $611,973Liabilities 2013: $636,332Net Assets 2013: -$24,3592013Assets 2014: $732,978Liabilities 2014: $636,332Net Assets 2014: $96,6462014Assets 2015: $17,830Liabilities 2015: $146,488Net Assets 2015: -$128,6582015Assets 2016: $0Liabilities 2016: $128,666Net Assets 2016: -$128,6662016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $0Net Assets 2019: $02019

Highlighted filing

2011

Assets$947,995
Liabilities$858,705
Net Assets$89,290

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $524,5092010Expenses 2011: $507,4002011Expenses 2012: $543,3442012Revenue 2013: $529,713Expenses 2013: $629,697Net Income 2013: -$99,9842013Revenue 2014: $559,385Expenses 2014: $438,380Net Income 2014: $121,0052014Revenue 2015: $1,036,435Expenses 2015: $1,261,739Net Income 2015: -$225,3042015Revenue 2016: $0Expenses 2016: $8Net Income 2016: -$82016Revenue 2017: $128,666Expenses 2017: $0Net Income 2017: $128,6662017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019

Highlighted filing

2011

Revenue-
Expenses$507,400
Net Income-
Jump To
Filing Snapshot
Filing Period
Jan 1, 2011 to Dec 31, 2011
Signed
Oct 9, 2012
Return Version
2011v1.2
Gross Receipts
$534,844
Mission and Program Overview

Mission

Resources for youth supports the programs of international youth foundation, a global ngo dedicated to improving the conditions and prospects of young people.

Filing and Contact Details

Filer

EIN
52-2085268
Raw XML AppendixShowing 400 of 427 raw XML fields

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IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation0IYF AND RFY ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. IYF AND RFY ARE NOT CONSIDERED PRIVATE FOUNDATIONS. ON JANUARY 1, 2009, THE ORGANIZATION ADOPTED THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2008.
IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation1CONSOLIDATED ENTITY ACTIVITIES 26,733,609.
IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation2CONSOLIDATED ENTITY ACTIVITIES 23,836,035.
IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier0DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:
IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier2PART XIII, LINE 2D - OTHER ADJUSTMENTS:
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IRS990ScheduleJ/Form990ScheduleJPartIII/Explanation0RESOURCES FOR YOUTH, INC. DOES NOT COMPENSATE ITS OFFICERS. ALL COMPENSATION SHOWN IN PART VII OF THE FORM 990 AND IN PART II OF SCHEDULE J IS PAID BY THE RELATED ORGANIZATION, INTERNATIONAL YOUTH FOUNDATION. RESOURCES FOR YOUTH, INC. RELIES ON ITS RELATED ORGANIZATION'S METHODOLOGY OF DETERMINING COMPENSATION. THE FOLLOWING ARE THE COMPENSATION DETERMINATION POLICIES OF THE INTERNATIONAL YOUTH FOUNDATION. IT IS IYF'S PRACTICE TO TREAT COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER IN A SIMILAR MANNER TO THAT OF ALL STAFF COMPENSATION. IYF ESTABLISHES AND MAINTAINS SALARY LEVELS THAT ARE COMPETITIVE IN RELATION TO THE MARKETS WITHIN WHICH IT COMPETES FOR EMPLOYEES, IYF AIMS TO KEEP ALL SALARY RANGES COMPARABLE TO INDUSTRY STANDARDS. MARKET SALARIES ARE REVIEWED EVERY 3-5 YEARS BY INDEPENDENT COMPENSATION CONSULTANTS. IYF GRANTS MERIT-BASED SALARY INCREASES ON AN ANNUAL BASIS. MERIT IS DETERMINED THROUGH AN ANNUAL PERFORMANCE REVIEW OF EMPLOYEE BY SUPERVISOR. THE SIZE OF THE MERIT POOL IS BASED ON ANTICIPATED MARKET SALARY INCREASES AS WELL AS IYF'S FINANCIAL CONDITION. TO DETERMINE MARKET SALARY INCREASES 2-3 SALARY SURVEYS FOR SIMILAR MARKETS ARE REVIEWED. THE POOL WHICH EXCLUDES THE CEO SALARY IS APPROVED BY THE IYF BOARD OF DIRECTORS AND DISTRIBUTED ACROSS THE STAFF BY CEO BASED ON MERIT RATINGS. THE AMOUNT OF AN INDIVIDUAL'S SALARY INCREASE IS BASED ON MERIT SCORE AND CURRENT SALARY POSITION WITHIN PAY RANGE. THE CEO RAISE IS HANDLED DIRECTLY BY THE BOARD. THE CEO PERFORMANCE REVIEW IS CONDUCTED BY THE CHAIRMAN OF THE BOARD WHO THEN DETERMINES THE PERCENTAGE RAISE GIVEN. SINCE 2005 THE PRACTICE HAS BEEN TO GIVE THE CEO THE AVERAGE PERCENTAGE RAISE GIVEN TO THE STAFF.
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IRS990ScheduleO/GeneralExplanation/Explanation0I. FORMS TO BE COMPLETED BY CONTROLLER, CFO AND TAX ACCOUNTANTS II. DRAFT FORMS REVIEWED BY ORGANIZATION'S ATTORNEYS III. CEO, CFO AND CONTROLLER REVIEW IN DETAIL, TAKING ATTORNEY'S COMMENTS INTO ACCOUNT IV. DRAFT FORMS REVIEWED BY REPRESENTATIVE OF THE BOARD V. FINAL VERSION OF FORMS SENT TO BOARD BEFORE FILING.
IRS990ScheduleO/GeneralExplanation/Explanation1THE BOARD RECEIVES THE CONFLICT OF INTEREST DISCLOSURE STATEMENTS AT THE FIRST BOARD MEETING OF THE YEAR. THESE MUST BE COMPLETED AND COLLECTED WITHIN 30 DAYS, THE EXECUTIVE COMMITTEE OF IYF IS RESPONSIBLE FOR MONITORING COMPLIANCE WITH THE POLICY. THE COMPLETED STATEMENTS ARE MAINTAINED AS CONFIDENTIAL MATERIALS BY EXECUTIVE STAFF IN IYF'S OFFICE IN BALTIMORE, ANY ISSUES DISCLOSED THROUGH THE FORMS ARE REVIEWED BY THE EXECUTIVE COMMITTEE AND NECESSARY STEPS ARE TAKEN. IN PARTICULAR SHOULD A BOARD MEMBER WORK FOR OR OTHERWISE BE INVOLVED WITH A DONOR OR VENDOR OF THE ORGANIZATION THEY ABSTAIN FROM ALL RELATED DISCUSSION AND VOTE. SHOULD ANY BOARD MEMBER FAIL TO REVEAL ANY CONFLICT OF INTEREST THEY WOULD BE RELEASED FROM THEIR SERVICE ON THE BOARD.
IRS990ScheduleO/GeneralExplanation/Explanation2THE AUDITED FINANCIAL STATEMENTS ARE POSTED ON INTERNATIONAL YOUTH FOUNDATION'S WEBSITE. THE 990 AND OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities0PREPARES YOUNG PEOPLE TO BE HEALTHY, PRODUCTIVE & ENGAGED CITIZENS
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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2011 filings • 501(c)3 • $500k-$1M nonprofits