Civic Intelligence

Juvenile Transition Center Inc.

990 • Fiscal year 2016 • EIN 65-0770795

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 14, 2017

1901 North Seacrest BlvdBoynton Beach, FL 33435

(561) 306-0252

Siviq Scores

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

Liabilities / Assets

87th percentile

0.78x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

58th percentile

0.16x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

30th percentile

-4.4%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

78th percentile

$126,500

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

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

Asset Growth

8th percentile

-16%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

11th percentile

-29%

Faster revenue growth than 11% of similar nonprofits.

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

Assets

Down

$252,354

Down $48,949 (-16%) from 2015

Net Assets

Down

$55,304

Down $53,303 (-49%) from 2015

Liabilities

Up

$197,050

Up $4,354 (+2.3%) from 2015

Revenue

Down

$1,210,465

Down $489,226 (-29%) from 2015

Expenses

Down

$1,263,768

Down $418,376 (-25%) from 2015

Net Income

Down

-$53,303

Down $70,850 (-404%) from 2015

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: $48,142Liabilities 2010: $9,080Net Assets 2010: $39,0622010Assets 2011: $65,505Liabilities 2011: $42,819Net Assets 2011: $22,6862011Assets 2013: $196,425Liabilities 2013: $63,499Net Assets 2013: $132,9262013Assets 2014: $175,990Liabilities 2014: $87,823Net Assets 2014: $88,1672014Assets 2015: $301,303Liabilities 2015: $192,696Net Assets 2015: $108,6072015Assets 2016: $252,354Liabilities 2016: $197,050Net Assets 2016: $55,3042016Assets 2017: $163,542Liabilities 2017: $239,569Net Assets 2017: -$76,0272017Assets 2018: $200,477Liabilities 2018: $177,296Net Assets 2018: $23,1812018Assets 2019: $170,271Liabilities 2019: $199,895Net Assets 2019: -$29,6242019Assets 2020: $1,272,642Liabilities 2020: $682,653Net Assets 2020: $589,9892020Assets 2021: $860,203Liabilities 2021: $533,796Net Assets 2021: $326,4072021Assets 2022: $971,667Liabilities 2022: $519,150Net Assets 2022: $452,5172022Assets 2023: $1,044,916Liabilities 2023: $542,739Net Assets 2023: $502,1772023Assets 2024: $824,544Liabilities 2024: $609,630Net Assets 2024: $214,9142024

Highlighted filing

2016

Assets$252,354
Liabilities$197,050
Net Assets$55,304

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $288,987Expenses 2010: $253,196Net Income 2010: $35,7912010Revenue 2011: $438,032Expenses 2011: $454,408Net Income 2011: -$16,3762011Expenses 2013: $1,299,9552013Revenue 2014: $1,555,204Expenses 2014: $1,566,076Net Income 2014: -$10,8722014Revenue 2015: $1,699,691Expenses 2015: $1,682,144Net Income 2015: $17,5472015Revenue 2016: $1,210,465Expenses 2016: $1,263,768Net Income 2016: -$53,3032016Revenue 2017: $1,065,697Expenses 2017: $1,197,028Net Income 2017: -$131,3312017Revenue 2018: $1,327,267Expenses 2018: $1,228,058Net Income 2018: $99,2092018Revenue 2019: $1,560,129Expenses 2019: $1,612,934Net Income 2019: -$52,8052019Revenue 2020: $2,189,788Expenses 2020: $1,570,176Net Income 2020: $619,6122020Revenue 2021: $1,366,961Expenses 2021: $1,630,543Net Income 2021: -$263,5822021Revenue 2022: $1,707,104Expenses 2022: $1,580,994Net Income 2022: $126,1102022Revenue 2023: $1,559,367Expenses 2023: $1,509,707Net Income 2023: $49,6602023Revenue 2024: $1,474,366Expenses 2024: $1,761,629Net Income 2024: -$287,2632024

Highlighted filing

2016

Revenue$1,210,465
Expenses$1,263,768
Net Income-$53,303
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 14, 2017
Return Version
2015v3.0
Gross Receipts
$1,210,465
Mission and Program Overview

Mission

Serve economically disadvantaged youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$172,358$131,958▼ $40,400
Cash and Non-Interest-Bearing Accounts$108,401$103,958▼ $4,443
Rtn Earn Endowment Incm Other Fnds$108,607$55,304▼ $53,303
Loans From Officers Directors-$28,998-
Land, Buildings, and Equipment, Net$20,544$16,438▼ $4,106
Total Assets$301,303$252,354▼ $48,949
Liabilities
Accounts Payable and Accrued Expenses$172,781$132,835▼ $39,946
Other Liabilities$19,915$35,217▲ $15,302
Total Liabilities$192,696$197,050▲ $4,354
Net Assets / Fund Balance
Total Net Assets Fund Balance$108,607$55,304▼ $53,303
Total Liabilities and Net Assets / Fund Balance$301,303$252,354▼ $48,949

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,438$55,293$71,731
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stephanie Mingo MckoyManagerFT$126,500$126,500
Carl MckoyEmployeeFT$68,200$68,200

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,210,465
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-53,303

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,210,465
Total Revenue per Audited Statements
$1,210,465
Total Revenue per Form 990
$1,210,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$595,233
Grants and Similar Amounts Paid$543,187
Other Expenses$125,348
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$543,187--$543,187
Other Salaries and Wages$427,150$0$0$427,150
Current Officers, Directors, Trustees, and Key Employees$41,210$41,211$0$82,421
Other Employee Benefits$41,421$0$0$41,421
Payroll Taxes$39,741$0$0$39,741
All Other Expenses$28,502$1,400$0$29,902
Travel$28,058$0$0$28,058
Fees for Services Accounting$12,758$15,000$0$27,758
Fees for Services Legal$0$12,168$0$12,168
Office Expenses$2,300$7,524$0$9,824
Insurance$7,992$0$0$7,992
Depreciation Depletion$7,830$0$0$7,830
Pension Plan Contributions$4,500$0$0$4,500
Occupancy$0$1,116$0$1,116
Conferences and Meetings$500$0$0$500
Interest$200$0$0$200
Total Functional Expenses$1,185,349$78,419$0$1,263,768

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,263,768
Total Expenses per Audited Statements$1,263,768
Total Expenses per Form 990$1,263,768
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$28,998-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit - Regions #1197$14,952
Payroll$10,403
Payroll Taxes Payable$8,639
Pension Payable$970
Child Support Payable$253
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Filing and Contact Details

Filer

Filer Name
The Juvenile Transition Center
EIN
65-0770795
Phone
5613060252
Address
1901 North Seacrest Blvd, Boynton Beach, FL 33435

Signing Officer

Name
Stephanie Mingo Mckoy
Title
Director
Phone
5613060252
Signed
2017-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Mingo Mckoy
Formed
1997
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
4
Employees
39
Volunteers
12

Preparer

Firm
Michael J McGoey CPA
Address
639 East Ocean Ave Suite 101, Boynton Beach, FL 33435
Preparer
Michael J Mcgoey CPA
Phone
5617348599
Supplemental Narrative

Additional Explanations

Pt VI, Line 12C

Signed Declarations required.

Pt VI, Line 11B

Return reviewed before filing

Form 990EZ, Part II, Line 24

Grants Receivable - Net

Form 990EZ, Part II, Line 24

Equipment - Net

Form 990, Part IX, Line 24E

Auto/Truck Expenses 6579. 6579. 0. 0.

Form 990, Part IX, Line 24E

Bank fees 1400. 0. 1400. 0.

Form 990, Part IX, Line 24E

Dues & Subscriptions 349. 349. 0. 0.

Form 990, Part IX, Line 24E

Material & Supplies 11026. 11026. 0. 0.

Form 990, Part IX, Line 24E

Repair & Maintenance 10548. 10548. 0. 0.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01699691
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01555204
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01290822
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01121564
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06877746
IRS990ScheduleA/TotalSupportAmt06877746
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt016438
IRS990ScheduleD/EquipmentGrp/DepreciationAmt055293
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071731
IRS990ScheduleD/ExpensesSubtotalAmt01263768
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014952
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110403
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2253
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt38639
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4970
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Line of Credit - Regions #1197
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Child Support Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Payroll Taxes Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Pension Payable
IRS990ScheduleD/RevenueSubtotalAmt01210465
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016438
IRS990ScheduleD/TotalExpensesPerForm990Amt01263768
IRS990ScheduleD/TotalLiabilityAmt035217
IRS990ScheduleD/TotalRevenuePerForm990Amt01210465
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01210465
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01263768
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Food & Education
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt0624379
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Education
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0240
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0book
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt028998
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Operations
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt028998
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0S MCCOY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt028998
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Signed Declarations required.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Return reviewed before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Grants Receivable - Net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Equipment - Net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Auto/Truck Expenses 6579. 6579. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Bank fees 1400. 0. 1400. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Dues & Subscriptions 349. 349. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Material & Supplies 11026. 11026. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Repair & Maintenance 10548. 10548. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0301303
IRS990/TotalAssetsEOYAmt0252354
IRS990/TotalAssetsGrp/BOYAmt0301303
IRS990/TotalAssetsGrp/EOYAmt0252354
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01210465
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt078419
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01185349
IRS990/TotalFunctionalExpensesGrp/TotalAmt01263768
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0192696
IRS990/TotalLiabilitiesEOYAmt0197050
IRS990/TotalLiabilitiesGrp/BOYAmt0192696
IRS990/TotalLiabilitiesGrp/EOYAmt0197050
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0108607
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt055304
IRS990/TotalProgramServiceExpensesAmt01185349
IRS990/TotalReportableCompFromOrgAmt0194700
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01210465
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0301303
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0252354
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt028058
IRS990/TravelGrp/TotalAmt028058
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01901 N Seacrst Blvd
IRS990/USAddress/CityNm0Boynton Beach
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033435
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE MINGO MCKOY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05613060252
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The Juvenile Transition Center
ReturnHeader/Filer/BusinessNameControlTxt0JUVE
ReturnHeader/Filer/EIN0650770795
ReturnHeader/Filer/PhoneNum05613060252
ReturnHeader/Filer/USAddress/AddressLine1Txt01901 North Seacrest Blvd
ReturnHeader/Filer/USAddress/CityNm0Boynton Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033435
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Michael J McGoey CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0639 East Ocean Ave Suite 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Boynton Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033435
ReturnHeader/PreparerPersonGrp/PhoneNum05617348599
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL J MCGOEY CPA
ReturnHeader/ReturnTs02017-05-13T04:39:08-07:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.61$0.21$1.47$1.76$0.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.54$0.50$1.56$1.51$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.52$0.45$1.71$1.58$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.53$0.33$1.37$1.63$0.26
2020Detailed filing. Detailed filing data is available for this year.$1.27$0.68$0.59$2.19$1.57$0.62
2019Detailed filing. Detailed filing data is available for this year.$0.17$0.20$0.03$1.56$1.61$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.20$0.18$0.02$1.33$1.23$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.16$0.24$0.08$1.07$1.20$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.25$0.20$0.06$1.21$1.26$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.30$0.19$0.11$1.70$1.68$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.09$0.09$1.56$1.57$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.06$0.13$1.30
2011Summary only. Only limited summary data is available for this year.$0.07$0.04$0.02$0.44$0.45$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.01$0.04$0.29$0.25$0.04