Civic Intelligence

Juvenile Transition Center Inc.

990 • Fiscal year 2017 • EIN 65-0770795

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 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

96th percentile

1.46x

Higher debt load relative to assets than 96% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.22x

Higher debt load relative to revenue than 65% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

18th percentile

-12%

Higher net margin than 18% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

78th percentile

$126,500

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

3rd percentile

-35%

Faster asset growth than 3% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

18th percentile

-12%

Faster revenue growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$163,542

Down $88,812 (-35%) from 2016

Net Assets

Down

-$76,027

Down $131,331 (-237%) from 2016

Liabilities

Up

$239,569

Up $42,519 (+22%) from 2016

Revenue

Down

$1,065,697

Down $144,768 (-12%) from 2016

Expenses

Down

$1,197,028

Down $66,740 (-5.3%) from 2016

Net Income

Down

-$131,331

Down $78,028 (-146%) from 2016

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

2017

Assets$163,542
Liabilities$239,569
Net Assets-$76,027

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

2017

Revenue$1,065,697
Expenses$1,197,028
Net Income-$131,331
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$1,065,697
Mission and Program Overview

Mission

Serve economically disadvantaged youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$131,958$139,125▲ $7,167
Loans From Officers Directors$28,998$51,717▲ $22,719
Land, Buildings, and Equipment, Net$16,438$12,752▼ $3,686
Cash and Non-Interest-Bearing Accounts$103,958$11,665▼ $92,293
Rtn Earn Endowment Incm Other Fnds$55,304$-76,027▼ $131,331
Total Assets$252,354$163,542▼ $88,812
Liabilities
Accounts Payable and Accrued Expenses$132,835$110,368▼ $22,467
Other Liabilities$35,217$77,484▲ $42,267
Total Liabilities$197,050$239,569▲ $42,519
Net Assets / Fund Balance
Total Net Assets Fund Balance$55,304$-76,027▼ $131,331
Total Liabilities and Net Assets / Fund Balance$252,354$163,542▼ $88,812

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,752$58,979$71,731
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stephanie Mingo MckoyManagerFT$126,500$126,500
Carl MckoyEmployeeFT$55,600$55,600

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,065,697
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-131,331

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,065,697
Total Revenue per Audited Statements
$1,065,697
Total Revenue per Form 990
$1,065,697
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$677,672
Grants and Similar Amounts Paid$421,466
Other Expenses$97,890
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$468,321$0$0$468,321
Grants to Domestic Individuals$421,466--$421,466
Current Officers, Directors, Trustees, and Key Employees$48,654$48,653$0$97,307
Payroll Taxes$42,926$0$0$42,926
Other Employee Benefits$42,618$0$0$42,618
Pension Plan Contributions$26,500$0$0$26,500
Fees for Services Accounting$7,054$15,000$0$22,054
Office Expenses$4,881$14,643$0$19,524
All Other Expenses$15,580$1,848$0$17,428
Occupancy$0$14,756$0$14,756
Travel$12,949$0$0$12,949
Insurance$7,403$0$0$7,403
Depreciation Depletion$3,686$0$0$3,686
Interest$90$0$0$90
Total Functional Expenses$1,102,128$94,900$0$1,197,028

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,197,028
Total Expenses per Audited Statements$1,197,028
Total Expenses per Form 990$1,197,028
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$51,717▲ $22,719
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit - Regions #1197$48,156
Payroll Taxes Payable$17,701
Payroll$10,404
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
2017-11-14
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
37
Volunteers
12

Preparer

Firm
McGoey Sharfi & Co CPAs Inc
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

Bank fees 1848. 0. 1848. 0.

Form 990, Part IX, Line 24E

Dues & Subscriptions 444. 444. 0. 0.

Form 990, Part IX, Line 24E

Repair & Maintenance 14032. 14032. 0. 0.

Form 990, Part IX, Line 24E

Communications 1104. 1104. 0. 0.

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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06821879
IRS990ScheduleA/TotalSupportAmt06821879
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt012752
IRS990ScheduleD/EquipmentGrp/DepreciationAmt058979
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071731
IRS990ScheduleD/ExpensesSubtotalAmt01197028
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt048156
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110404
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2253
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt317701
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/RevenueSubtotalAmt01065697
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012752
IRS990ScheduleD/TotalExpensesPerForm990Amt01197028
IRS990ScheduleD/TotalLiabilityAmt077484
IRS990ScheduleD/TotalRevenuePerForm990Amt01065697
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01065697
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01197028
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Food & Education
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt0624379
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Education
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0240
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0book
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt051717
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/TotalBalanceDueAmt051717
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Signed Declarations required.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Return reviewed before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Grants Receivable - Net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Equipment - Net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bank fees 1848. 0. 1848. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Dues & Subscriptions 444. 444. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Repair & Maintenance 14032. 14032. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Communications 1104. 1104. 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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0252354
IRS990/TotalAssetsEOYAmt0163542
IRS990/TotalAssetsGrp/BOYAmt0252354
IRS990/TotalAssetsGrp/EOYAmt0163542
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01065697
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt094900
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01102128
IRS990/TotalFunctionalExpensesGrp/TotalAmt01197028
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0197050
IRS990/TotalLiabilitiesEOYAmt0239569
IRS990/TotalLiabilitiesGrp/BOYAmt0197050
IRS990/TotalLiabilitiesGrp/EOYAmt0239569
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt055304
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-76027
IRS990/TotalProgramServiceExpensesAmt01102128
IRS990/TotalReportableCompFromOrgAmt0182100
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01065697
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0252354
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0163542
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt012949
IRS990/TravelGrp/TotalAmt012949
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/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE MINGO MCKOY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05613060252
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-14
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0DAD41D8BF21BB7A938393A6EE0432A41508DA6E3
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DAD41D8BF21BB7A938393A6EE0432A41508DA6E3
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.94.71.98
ReturnHeader/FilingSecurityInformation/IPDt02018-02-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm005:36:15
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McGoey Sharfi & Co CPAs Inc
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/PreparationDt02018-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL J MCGOEY CPA

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