Civic Intelligence

Young Adult Development in Action

990 • Fiscal year 2016 • EIN 61-1374470

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 24, 2017

P O Box 638Louisville, KY 40202

(502) 290-6121

Siviq Scores

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

Liabilities / Assets

77th percentile

0.46x

Higher debt load relative to assets than 77% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

73rd percentile

0.39x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

52nd percentile

2.7%

Higher net margin than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

52nd percentile

$66,770

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

53rd percentile

1.9%

Faster asset growth than 53% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

31st percentile

-4.7%

Faster revenue growth than 31% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

$1,812,121

No earlier filing loaded for comparison.

Net Assets

$984,139

No earlier filing loaded for comparison.

Liabilities

$827,982

No earlier filing loaded for comparison.

Revenue

$2,143,523

No earlier filing loaded for comparison.

Expenses

$2,085,137

No earlier filing loaded for comparison.

Net Income

$58,386

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.

$8.0M$6.0M$4.0M$2.0M$0Assets 2016: $1,812,121Liabilities 2016: $827,982Net Assets 2016: $984,1392016Assets 2020: $4,058,856Liabilities 2020: $2,032,171Net Assets 2020: $2,026,6852020Assets 2021: $4,533,468Liabilities 2021: $1,715,116Net Assets 2021: $2,818,3522021Assets 2022: $4,985,121Liabilities 2022: $1,655,799Net Assets 2022: $3,329,3222022Assets 2023: $5,207,530Liabilities 2023: $1,174,800Net Assets 2023: $4,032,7302023Assets 2024: $6,096,941Liabilities 2024: $1,468,850Net Assets 2024: $4,628,0912024

Highlighted filing

2016

Assets$1,812,121
Liabilities$827,982
Net Assets$984,139

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2016: $2,143,523Expenses 2016: $2,085,137Net Income 2016: $58,3862016Revenue 2020: $2,782,938Expenses 2020: $2,313,700Net Income 2020: $469,2382020Revenue 2021: $4,255,341Expenses 2021: $3,463,674Net Income 2021: $791,6672021Revenue 2022: $4,629,154Expenses 2022: $4,010,949Net Income 2022: $618,2052022Revenue 2023: $4,540,270Expenses 2023: $3,836,862Net Income 2023: $703,4082023Revenue 2024: $5,261,212Expenses 2024: $4,665,851Net Income 2024: $595,3612024

Highlighted filing

2016

Revenue$2,143,523
Expenses$2,085,137
Net Income$58,386
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 24, 2017
Return Version
2015v3.0
Gross Receipts
$2,168,416
Mission and Program Overview

Mission

To train unemployed young adults to rebuild their communities and their own lives with commitment to work, education and responsibility to family.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,163,264$1,145,860▼ $17,404
Cash and Non-Interest-Bearing Accounts$195,980$167,193▼ $28,787
Pledges and Grants Receivable$91,410$125,729▲ $34,319
Accounts Receivable$10,929$30,857▲ $19,928
Inventories for Sale or Use$15,800$15,800→ $0
Prepaid Expenses and Deferred Charges$6,565$9,171▲ $2,606
Total Assets$1,777,569$1,812,121▲ $34,552
Other Assets Total$293,621$317,511▲ $23,890
Liabilities
Mortgage Notes Payable Secured by Investment Property$750,000$700,000▼ $50,000
Other Liabilities$87,275$103,750▲ $16,475
Accounts Payable and Accrued Expenses$14,541$24,232▲ $9,691
Total Liabilities$851,816$827,982▼ $23,834
Net Assets / Fund Balance
Unrestricted Net Assets$729,709$821,507▲ $91,798
Temporarily Rstr Net Assets$196,044$162,632▼ $33,412
Total Net Assets Fund Balance$925,753$984,139▲ $58,386
Total Liabilities and Net Assets / Fund Balance$1,777,569$1,812,121▲ $34,552

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$847,069$137,524$984,593
Land$273,000-$273,000
Other Assets Org$67,940--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lynn RippyExecutive DiFT$66,770$66,770

Board Members and Trustees

NameTitle
Angie StokesPresident
Dan FarrellSecretary
Kevin CampisanoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,003,598
Program Service Revenue
$80,449
Investment Income
$0
Other Revenue
$59,476
All Other Contributions
$730,595
Change in Net Assets
$58,386

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table11$587,264Cost
Total Noncash Contributions11$587,264-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,143,523
Total Revenue per Audited Statements
$2,143,523
Total Revenue per Form 990
$2,143,523
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,184,053
Salaries, Compensation, and Employee Benefits$901,084
Total Fundraising Expense$42,951
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$616,211$92,528$32,846$741,585
All Other Expenses$298,915$93,450$3,159$395,524
Payroll Taxes$72,478$9,462$3,285$85,225
Office Expenses$49,803$24,408$2,881$77,092
Other Employee Benefits$68,145$6,129-$74,274
Depreciation Depletion-$44,259-$44,259
Other Expenses$43,500$9,060-$43,500
Travel$31,778$7,840$680$40,298
Insurance$21,726$2,832-$24,558
Occupancy$11,500--$11,500
Interest-$6,749-$6,749
Advertising$293$1,642$100$2,035
Total Functional Expenses$1,743,827$298,359$42,951$2,085,137

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,085,137
Total Expenses per Audited Statements$2,085,137
Total Expenses per Form 990$2,085,137
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$43,487
Fundraising Direct Expenses$24,893
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Luncheon$23,189$23,189$1,229$21,960
Kings Garden Ev$20,059$20,059$17,566$2,493
Total Events$43,248$43,248$24,893$18,355
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit - Pnc Bank$48,083
Accrued Expenses$28,357
Note Payable$27,310
Payroll Taxes Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Page 6, Part VI, Line 11B

Board reviews before filing.

Form 990, Page 6, Part VI, Line 19

The board requests each member & volunteer to complete a disclosure statement reporting any conflicts of interest. They are also required to list any current or past affiliations with any agency that has a relationship with youthbuild of louisville. Any violation of the conflict of interest policy could result in discontinuance of their relationship

Filing and Contact Details

Filer

Filer Name
Young Adult Development in Action
EIN
61-1374470
Phone
5022906121
Address
P O BOX 638, LOUISVILLE, KY 40202

Signing Officer

Name
Kevin Campisano
Title
Treasurer
Phone
5022906121
Signed
2017-02-24

Organization Details

Principal Officer
Lynn Rippy
Formed
2000
Legal Domicile
Ky
Voting Board Members
13
Independent Board Members
13
Employees
68

Preparer

Firm
Henson & Associates CPA Pllc
Address
2455 CRITTENDEN DR, LOUISVILLE, KY 40217
Preparer
Arthur J Henson
Phone
5026348351
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Construction trainee wage 42,208 0 0 professional fees 18,000 22,255 0 education stipends 37,788 0 0 artist fee 37,114 0 0 contract labor 23,352 12,701 80 travel - student 31,500 0 0 administration fees 0 31,262 0 vista expense 20,246 0 0 student support 16,660 0 0 utilities 10,711 5,272 0 telephone 9,316 5,886 0 repairs & maintenance 9,227 3,728 0 work clothes & tools 9,893 0 0 auto expense 7,107 2,455 0 miscellaneous 2,568 4,313 0 instructor fee 5,770 925 0 dues & subscriptions 2,000 888 2,892 student rewards 4,987 0 0 employee relations 2,168 1,044 0 ged fees/incentives 3,138 0 0 alumni cost 2,365 0 0 bank charges 0 1,431 0 postage 311 1,037 0 professional development 723 253 187 lab fees 1,000 0 0 emergency needs 763 0 0

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1REAL ESTATE
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt227310
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT - PNC BANK
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD REVIEWS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REQUESTS EACH MEMBER & VOLUNTEER TO COMPLETE A DISCLOSURE STATEMENT REPORTING ANY CONFLICTS OF INTEREST. THEY ARE ALSO REQUIRED TO LIST ANY CURRENT OR PAST AFFILIATIONS WITH ANY AGENCY THAT HAS A RELATIONSHIP WITH YOUTHBUILD OF LOUISVILLE. ANY VIOLATION OF THE CONFLICT OF INTEREST POLICY COULD RESULT IN DISCONTINUANCE OF THEIR RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONSTRUCTION TRAINEE WAGE 42,208 0 0 PROFESSIONAL FEES 18,000 22,255 0 EDUCATION STIPENDS 37,788 0 0 ARTIST FEE 37,114 0 0 CONTRACT LABOR 23,352 12,701 80 TRAVEL - STUDENT 31,500 0 0 ADMINISTRATION FEES 0 31,262 0 VISTA EXPENSE 20,246 0 0 STUDENT SUPPORT 16,660 0 0 UTILITIES 10,711 5,272 0 TELEPHONE 9,316 5,886 0 REPAIRS & MAINTENANCE 9,227 3,728 0 WORK CLOTHES & TOOLS 9,893 0 0 AUTO EXPENSE 7,107 2,455 0 MISCELLANEOUS 2,568 4,313 0 INSTRUCTOR FEE 5,770 925 0 DUES & SUBSCRIPTIONS 2,000 888 2,892 STUDENT REWARDS 4,987 0 0 EMPLOYEE RELATIONS 2,168 1,044 0 GED FEES/INCENTIVES 3,138 0 0 ALUMNI COST 2,365 0 0 BANK CHARGES 0 1,431 0 POSTAGE 311 1,037 0 PROFESSIONAL DEVELOPMENT 723 253 187 LAB FEES 1,000 0 0 EMERGENCY NEEDS 763 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0800 SOUTH PRESTON STREET
IRS990/USAddress/CityNm0LOUISVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040203
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IRS990/WebsiteAddressTxt0WWW.YOUTHBUILDLOUISVILLE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN CAMPISANO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05022906121
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0YOUNG ADULT DEVELOPMENT IN ACTION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA YOUTH BUILD LOUISVILLE
ReturnHeader/Filer/BusinessNameControlTxt0YOUN
ReturnHeader/Filer/EIN0611374470
ReturnHeader/Filer/PhoneNum05022906121
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 638
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY

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