Civic Intelligence

Creating an Environment of Sucess

EIN 62-1528325 • 501(c)3 • Nashville, TN

Profile

Youth about business has provided enterprenueurial training to over 400 children between the ages of 10-18. The ownership management program allows youth between 14 & 18 to apply business principles learned in hte center in real world situations. The mentoring program allows youth between 10 & 13 to shadow business owners during the summer. Students are also eligible to receive scholarships upon graduation of high school.

3518 W Hamilton AveNashville, TN 37218

youthaboutbusiness.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

0.98x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

1.05x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

26th percentile

-6.8%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

15th percentile

-10%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-30%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$1,288,192

Down $147,714 (-10%) from 2023

Liabilities

Down

$1,260,031

Down $75,057 (-5.6%) from 2023

Net Assets

Down

$28,161

Down $72,657 (-72%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin26th percentile

Revenue

Down

$1,201,733

Down $515,938 (-30%) from 2023

Expenses

Down

$1,283,487

Down $181,065 (-12%) from 2023

Net Income

Down

-$81,754

Down $334,873 (-132%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.0M$0-$1.0MAssets 2011: $811,739Liabilities 2011: $1,269,530Net Assets 2011: -$457,7912011Assets 2014: $1,406,063Liabilities 2014: $1,643,916Net Assets 2014: -$237,8532014Assets 2015: $1,245,081Liabilities 2015: $1,679,366Net Assets 2015: -$434,2852015Assets 2016: $1,206,053Liabilities 2016: $1,629,732Net Assets 2016: -$423,6792016Assets 2017: $1,182,550Liabilities 2017: $1,681,975Net Assets 2017: -$499,4252017Assets 2018: $1,076,610Liabilities 2018: $1,581,915Net Assets 2018: -$505,3052018Assets 2019: $951,389Liabilities 2019: $1,533,905Net Assets 2019: -$582,5162019Assets 2020: $1,356,817Liabilities 2020: $1,867,482Net Assets 2020: -$510,6652020Assets 2021: $1,378,962Liabilities 2021: $1,640,578Net Assets 2021: -$261,6162021Assets 2022: $1,285,021Liabilities 2022: $1,403,910Net Assets 2022: -$118,8892022Assets 2023: $1,435,906Liabilities 2023: $1,335,088Net Assets 2023: $100,8182023Assets 2024: $1,288,192Liabilities 2024: $1,260,031Net Assets 2024: $28,1612024

Highlighted filing

2024

Assets$1,288,192
Liabilities$1,260,031
Net Assets$28,161
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,142,8712011Revenue 2014: $1,485,689Expenses 2014: $1,630,828Net Income 2014: -$145,1392014Revenue 2015: $1,335,016Expenses 2015: $1,531,448Net Income 2015: -$196,4322015Revenue 2016: $1,331,423Expenses 2016: $1,348,246Net Income 2016: -$16,8232016Revenue 2017: $1,377,541Expenses 2017: $1,408,300Net Income 2017: -$30,7592017Revenue 2018: $1,286,294Expenses 2018: $1,234,930Net Income 2018: $51,3642018Revenue 2019: $1,328,583Expenses 2019: $1,277,976Net Income 2019: $50,6072019Revenue 2020: $1,252,321Expenses 2020: $1,224,660Net Income 2020: $27,6612020Revenue 2021: $2,067,929Expenses 2021: $1,419,421Net Income 2021: $648,5082021Revenue 2022: $1,606,835Expenses 2022: $1,464,104Net Income 2022: $142,7312022Revenue 2023: $1,717,671Expenses 2023: $1,464,552Net Income 2023: $253,1192023Revenue 2024: $1,201,733Expenses 2024: $1,283,487Net Income 2024: -$81,7542024

Highlighted filing

2024

Revenue$1,201,733
Expenses$1,283,487
Net Income-$81,754
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,288,192
Liabilities
$1,260,031
Net assets
$28,161
Revenue
$1,201,733
Expenses
$1,283,487
Net income
-$81,754
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$1.26$0.03$1.20$1.28$0.08
2023Summary only. Only limited summary data is available for this year.$1.44$1.34$0.10$1.72$1.46$0.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$1.40$0.12$1.61$1.46$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$1.64$0.26$2.07$1.42$0.65
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$1.87$0.51$1.25$1.22$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$1.53$0.58$1.33$1.28$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$1.58$0.51$1.29$1.23$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$1.68$0.50$1.38$1.41$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$1.63$0.42$1.33$1.35$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.25$1.68$0.43$1.34$1.53$0.20
2014Summary only. Only limited summary data is available for this year.$1.41$1.64$0.24$1.49$1.63$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$1.27$0.46$2.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Aug 22, 2025
Return Version
2023v6.0
Gross Receipts
$1,201,733
Mission and Program Overview

Mission

Youth about business has provided enterprenueurial training to over 400 children between the ages of 10-18. The ownership management program allow youths between 14 & 18 to apply business principles learned in the center in real world situations. The mentoring program allow youths between 10 & 13 to shadow business owners during the summer. Students are also eligible to receive scholarships upon graduation of high school.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$681,846$596,577▼ $85,269
Cash and Non-Interest-Bearing Accounts$8,985$249,601▲ $240,616
Other Notes and Loans Receivable, Net$397,969$114,591▼ $283,378
Savings and Temporary Cash Investments$104,245$90,340▼ $13,905
Accounts Receivable$120,866$84,439▼ $36,427
Inventories for Sale or Use$38,069$38,069→ $0
Prepaid Expenses and Deferred Charges$13,750$13,750→ $0
Total Assets$1,435,906$1,288,192▼ $147,714
Other Assets Total$70,176$100,825▲ $30,649
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,205,135$1,165,512▼ $39,623
Accounts Payable and Accrued Expenses$73,460$57,868▼ $15,592
Unsecured Notes Loans Payable$44,994$34,251▼ $10,743
Deferred Revenue$2,400$2,400→ $0
Total Liabilities$1,325,989$1,260,031▼ $65,958
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$109,917$28,161▼ $81,756
Total Net Assets Fund Balance$109,917$28,161▼ $81,756
Total Liabilities and Net Assets / Fund Balance$1,435,906$1,288,192▼ $147,714

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$315,096$804,370$1,119,466
Leasehold Improvements$159,222$322,568$481,790
Other Land Buildings$42,221$126,110$168,331
Land$80,112-$80,112
Equipment$-74$24,529$24,455
Other Assets Org$73,700--
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

NameTitle
Michael DavisChairman
Samuel E KirkPresident & CEO
Barry HicksDirector
Dwayne RaynerDirector
Gregg WalkerDirector
Milton JenkinsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$494,080
Program Service Revenue
$552,361
Investment Income
$97,347
Other Revenue
$57,945
All Other Contributions
$161,080
Change in Net Assets
$-81,754
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$780,140
Salaries, Compensation, and Employee Benefits$503,347
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$365,998--$365,998
Occupancy$303,839--$303,839
Current Officers, Directors, Trustees, and Key Employees-$91,000-$91,000
Office Expenses$90,188--$90,188
Depreciation Depletion$85,269--$85,269
Fees for Services Accounting$37,335--$37,335
Payroll Taxes$24,691$11,348-$36,039
Fees for Services Other$27,624--$27,624
Other Expenses$20,508--$20,508
Insurance$13,422--$13,422
Other Employee Benefits$10,310--$10,310
Interest$8,842--$8,842
Advertising$982--$982
Fees for Services Legal$552--$552
Total Functional Expenses$1,181,139$102,348$0$1,283,487
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
The Elpizo Fund LLCCEO Is a Member ofNotes ReceivableNo$114,591
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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 governing body review Part VI line 11

“All governing board and advisory board members are sent a copy of form 990 for their review. The board chair and executive director reviews the return in detail to ensure proper reporting and accounting and approves prior to filing.”

Conflict of interest policy compliance Part VI line 12C

“The executive director discusses with all governing and advisory board the conflict of interest policy for the organization at their annual meeting.”

CEO executive director top management comp Part VI line 15A

“The executive directors salary is reviewed and approved annually during the annual meeting of the governing and advisory board.”

Governing documents etc available to public Part VI line 19

“All public documents are made available once a formal written request is received.”

Filing and Contact Details

Filer

Filer Name
Creating an Environment of Sucess
EIN
62-1528325
Address
3518 W HAMILTON AVE, NASHVILLE, TN 37218
Doing Business As
Youth About Business

Signing Officer

Name
Samuel E Kirk
Title
Executive Direc
Phone
6152998097
Signed
2025-08-22
Discuss with paid preparer
No

Organization Details

Principal Officer
Samuel E Kirk
Formed
1993
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
5
Employees
21

Preparer

Firm
SPD CPAs
Address
4121 Clarksville Pike, Nashville, TN 37218
Preparer
Angelita Dobbs CPA
Phone
6158913012
Supplemental Narrative

Additional Explanations

Amended return information

“The amount included on the original return for Grants and Similar amounts paid in the prior year was incorrect. It should have been zero; however, the amount for total revenue was incorrectly included on the that line. This amended return corrects this mistake.”

General explanation attachment

“Organization mission or significant activitiesyouth about business has provided entreprenueral training to over 400 children between the ages of 10-18. The ownership management program allow youths between 14-18 to apply business principles learned in the center in real world situations. The mentoring program allow youths between 10 - 13 to shadow business owners during the summer. Students are also eligible to receive scholarships upon graduation of high schools”

Raw XML AppendixShowing 400 of 417 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.

Path#Value
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt085269
IRS990/DepreciationDepletionGrp/TotalAmt085269
IRS990/Desc0YOUTH ABOUT BUSINESS HAS PROVIDED ENTREPRENEURAL TRAINING TO OVER 400 CHILDREN BETWEEN THE AGES OF 10-18. THE OWNERSHIP MANAGEMENT PROGRAM ALLOWS YOUTH BETWEEN 14-18 TO APPLY BUSINESS PRINCIPLES LEARNED IN THE CENTER IN REAL WORLD SITUATIONS. THE MENTORING PROGRAM ALLOWS YOUTHS BETWEEN 10-13 TO SHADOW BUSINESS OWNERS DURING THE SUMMER. STUDENTS ARE ALSO ELIGIBLE TO RECEIVE SCHOLARSHIPS UPON GRADUATION OF HIGH SCHOOL.
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IRS990/FeesForServicesOtherGrp/TotalAmt027624
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIRMAN
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IRS990/OtherExpensesGrp/Desc1DEVELOPMENT FEES
IRS990/OtherExpensesGrp/Desc2OTHER MISC EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt0181334
IRS990/OtherExpensesGrp/ProgramServicesAmt110245
IRS990/OtherExpensesGrp/ProgramServicesAmt220508
IRS990/OtherExpensesGrp/TotalAmt0181334
IRS990/OtherExpensesGrp/TotalAmt110245
IRS990/OtherExpensesGrp/TotalAmt220508
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0GAIN ON SALE OF EASEMEN
IRS990/OtherRevenueMiscGrp/Desc1OTHER MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt056900
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11045
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt056900
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11045
IRS990/OtherRevenueTotalAmt057945
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0365998
IRS990/OtherSalariesAndWagesGrp/TotalAmt0365998
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0397969
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0114591
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011348
IRS990/PayrollTaxesGrp/ProgramServicesAmt024691
IRS990/PayrollTaxesGrp/TotalAmt036039
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013750
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013750
IRS990/PrincipalOfficerNm0SAMUEL E KIRK
IRS990/PriorPeriodAdjustmentsAmt0-2
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0TRAINING CENTER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0552361
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0552361
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0546364
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt018904
IRS990/PYOtherExpensesAmt0892333
IRS990/PYOtherRevenueAmt0353623
IRS990/PYProgramServiceRevenueAmt0798780
IRS990/PYRevenuesLessExpensesAmt0253119
IRS990/PYSalariesCompEmpBnftPaidAmt0572219
IRS990/PYTotalExpensesAmt01464552
IRS990/PYTotalRevenueAmt01717671
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-81754
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0104245
IRS990/SavingsAndTempCashInvstGrp/EOYAmt090340
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0559580
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0546364
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0796332
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01416855
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0775400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04094531
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt04094531
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0559580
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0546364
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0796332
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01416855
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0775400
IRS990ScheduleA/Total509Grp/TotalAmt04094531
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0559580
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0546364
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0796332
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01416855
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0775400
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04094531
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/BookValueAmt0315096
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0804370
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01119466
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-74
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024529
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024455
IRS990ScheduleD/LandGrp/BookValueAmt080112
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080112
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0159222
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0322568
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0481790
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt010900
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt110000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt26225
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt373700
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INVESTMENT IN TIME SHARE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2LOAN CLOSING COSTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3DUE FROM MOUNTAINTOP RESTAURANT GRO
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt042221
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0126110
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0168331
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0596577
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0100825
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0THE ELPIZO FUND LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CEO IS A MEMBER OF
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0114591
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0NOTES RECEIVABLE
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The amount included on the original return for Grants and Similar amounts paid in the prior year was incorrect. It should have been zero; however, the amount for total revenue was incorrectly included on the that line. This amended return corrects this mistake.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING BOARD AND ADVISORY BOARD MEMBERS ARE SENT A COPY OF FORM 990 FOR THEIR REVIEW. THE BOARD CHAIR AND EXECUTIVE DIRECTOR REVIEWS THE RETURN IN DETAIL TO ENSURE PROPER REPORTING AND ACCOUNTING AND APPROVES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR DISCUSSES WITH ALL GOVERNING AND ADVISORY BOARD THE CONFLICT OF INTEREST POLICY FOR THE ORGANIZATION AT THEIR ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTORS SALARY IS REVIEWED AND APPROVED ANNUALLY DURING THE ANNUAL MEETING OF THE GOVERNING AND ADVISORY BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL PUBLIC DOCUMENTS ARE MADE AVAILABLE ONCE A FORMAL WRITTEN REQUEST IS RECEIVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ORGANIZATION MISSION OR SIGNIFICANT ACTIVITIESYOUTH ABOUT BUSINESS HAS PROVIDED ENTREPRENUERAL TRAINING TO OVER 400 CHILDREN BETWEEN THE AGES OF 10-18. THE OWNERSHIP MANAGEMENT PROGRAM ALLOW YOUTHS BETWEEN 14-18 TO APPLY BUSINESS PRINCIPLES LEARNED IN THE CENTER IN REAL WORLD SITUATIONS. THE MENTORING PROGRAM ALLOW YOUTHS BETWEEN 10 - 13 TO SHADOW BUSINESS OWNERS DURING THE SUMMER. STUDENTS ARE ALSO ELIGIBLE TO RECEIVE SCHOLARSHIPS UPON GRADUATION OF HIGH SCHOOLS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01435906
IRS990/TotalAssetsEOYAmt01288192
IRS990/TotalAssetsGrp/BOYAmt01435906
IRS990/TotalAssetsGrp/EOYAmt01288192
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0494080
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0102348
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01181139
IRS990/TotalFunctionalExpensesGrp/TotalAmt01283487
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01325989
IRS990/TotalLiabilitiesEOYAmt01260031
IRS990/TotalLiabilitiesGrp/BOYAmt01325989
IRS990/TotalLiabilitiesGrp/EOYAmt01260031
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0109917
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt028161
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01181139
IRS990/TotalProgramServiceRevenueAmt0552361
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0707653
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01201733
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01435906
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01288192
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt044994
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt034251
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTP://YOUTHABOUTBUSINESS.ORG
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0SAMUEL E KIRK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum06152998097
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CREATING AN ENVIRONMENT OF SUCESS
ReturnHeader/Filer/BusinessNameControlTxt0CREA
ReturnHeader/Filer/EIN0621528325
ReturnHeader/Filer/USAddress/AddressLine1Txt03518 W HAMILTON AVE
ReturnHeader/Filer/USAddress/CityNm0NASHVILLE

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