Civic Intelligence

Youth Oasis

990 • Fiscal year 2014 • EIN 72-1406254

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

260 S Acadian ThruwayBaton Rouge, LA 70806

(225) 343-6300

Siviq Scores

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

Liabilities / Assets

77th percentile

0.35x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

84th percentile

0.55x

Higher debt load relative to revenue than 84% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

25th percentile

-6.7%

Higher net margin than 25% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

62nd percentile

$44,332

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

13th percentile

-13%

Faster asset growth than 13% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

20th percentile

-13%

Faster revenue growth than 20% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$934,424

Down $133,798 (-13%) from 2013

Net Assets

Down

$603,039

Down $131,113 (-18%) from 2013

Liabilities

Down

$331,385

Down $2,685 (-0.8%) from 2013

Revenue

Down

$602,620

Down $90,706 (-13%) from 2013

Expenses

Down

$642,933

Down $15,888 (-2.4%) from 2013

Net Income

Down

-$40,313

Down $74,818 (-217%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,035,744Liabilities 2010: $509,051Net Assets 2010: $526,6932010Assets 2011: $1,052,197Liabilities 2011: $451,863Net Assets 2011: $600,3342011Assets 2012: $1,061,667Liabilities 2012: $362,020Net Assets 2012: $699,6472012Assets 2013: $1,068,222Liabilities 2013: $334,070Net Assets 2013: $734,1522013Assets 2014: $934,424Liabilities 2014: $331,385Net Assets 2014: $603,0392014Assets 2015: $835,640Liabilities 2015: $352,849Net Assets 2015: $482,7912015Assets 2016: $770,216Liabilities 2016: $311,543Net Assets 2016: $458,6732016Assets 2017: $371,040Liabilities 2017: $342,742Net Assets 2017: $28,2982017Assets 2018: $382,287Liabilities 2018: $307,715Net Assets 2018: $74,5722018Assets 2019: $388,250Liabilities 2019: $347,346Net Assets 2019: $40,9042019Assets 2020: $463,600Liabilities 2020: $403,057Net Assets 2020: $60,5432020Assets 2021: $394,453Liabilities 2021: $361,330Net Assets 2021: $33,1232021Assets 2022: $407,484Liabilities 2022: $167,008Net Assets 2022: $240,4762022Assets 2023: $285,847Liabilities 2023: $242,893Net Assets 2023: $42,9542023Assets 2024: $290,202Liabilities 2024: $182,619Net Assets 2024: $107,5832024

Highlighted filing

2014

Assets$934,424
Liabilities$331,385
Net Assets$603,039

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $864,123Expenses 2010: $796,859Net Income 2010: $67,2642010Expenses 2011: $826,1852011Revenue 2012: $859,863Expenses 2012: $760,550Net Income 2012: $99,3132012Revenue 2013: $693,326Expenses 2013: $658,821Net Income 2013: $34,5052013Revenue 2014: $602,620Expenses 2014: $642,933Net Income 2014: -$40,3132014Revenue 2015: $539,989Expenses 2015: $660,237Net Income 2015: -$120,2482015Revenue 2016: $785,711Expenses 2016: $760,905Net Income 2016: $24,8062016Revenue 2017: $483,123Expenses 2017: $885,594Net Income 2017: -$402,4712017Revenue 2018: $463,612Expenses 2018: $416,559Net Income 2018: $47,0532018Revenue 2019: $1,049,946Expenses 2019: $1,061,990Net Income 2019: -$12,0442019Revenue 2020: $939,806Expenses 2020: $920,167Net Income 2020: $19,6392020Revenue 2021: $1,019,110Expenses 2021: $1,046,530Net Income 2021: -$27,4202021Revenue 2022: $1,412,760Expenses 2022: $1,205,407Net Income 2022: $207,3532022Revenue 2023: $1,918,548Expenses 2023: $2,116,070Net Income 2023: -$197,5222023Revenue 2024: $1,435,633Expenses 2024: $1,371,004Net Income 2024: $64,6292024

Highlighted filing

2014

Revenue$602,620
Expenses$642,933
Net Income-$40,313
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$610,802
Mission and Program Overview

Mission

To provide emergency shelter and necessary support services to runaway, abandoned, and homeless youth ages 10-21 within the Greater Baton Rouge area, enabling them to transition into responsible and successful citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$882,970$846,617▼ $36,353
Accounts Receivable$91,600$65,157▼ $26,443
Cash and Non-Interest-Bearing Accounts$8,188$16,985▲ $8,797
Savings and Temporary Cash Investments$54,623$1,475▼ $53,148
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,068,222$934,424▼ $133,798
Other Assets Total$30,841$4,190▼ $26,651
Liabilities
Mortgage Notes Payable Secured by Investment Property$297,872$304,320▲ $6,448
Accounts Payable and Accrued Expenses$36,198$27,065▼ $9,133
Total Liabilities$334,070$331,385▼ $2,685
Net Assets / Fund Balance
Unrestricted Net Assets$734,152$603,039▼ $131,113
Total Net Assets Fund Balance$734,152$603,039▼ $131,113
Total Liabilities and Net Assets / Fund Balance$1,068,222$934,424▼ $133,798

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$846,617$513,328$1,359,945
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rafael DecastroExecutive DirecFT$44,332$44,332

Board Members and Trustees

NameTitle
Brian SkeltonChairperson
Steve MalikVice-Chair
Cleo SheltonDirector
Marsanne GolsbyDirector
Warren McDonaldDirector
Kathy AcheeSecretary
David FleshmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$46,126
Program Service Revenue
$523,977
Investment Income
$13
Other Revenue
$32,504
All Other Contributions
$46,126
Change in Net Assets
$-40,313
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$473,400
Other Expenses$169,533
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$316,592$79,148-$395,740
Current Officers, Directors, Trustees, and Key Employees$35,466$8,866-$44,332
Insurance$29,341$7,335-$36,676
Depreciation Depletion$29,082$7,271-$36,353
Payroll Taxes$19,422$4,856-$24,278
Interest$10,362$2,590-$12,952
Other Employee Benefits$7,240$1,810-$9,050
Office Expenses$5,116$1,279-$6,395
Fees for Services Other$4,161$1,040-$5,201
All Other Expenses$3,261$816-$4,077
Other Expenses$1,760$440-$2,200
Fees for Services Accounting$240$60-$300
Total Functional Expenses$514,346$128,587$0$642,933
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$40,686
Fundraising Direct Expenses$8,182
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$40,686$40,686$8,182$32,504
Total Events$40,686$40,686$8,182$32,504
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Regular board meetings and oversight of contacts, financial dealings and expenditures

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Youth Oasis
EIN
72-1406254
Phone
2253436300
Address
260 S Acadian Thruway, Baton Rouge, LA 70806

Signing Officer

Name
Rafael de Castro
Title
Executive Director
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
La
Voting Board Members
7
Independent Board Members
7
Employees
32
Volunteers
250

Preparer

Firm
Daigrepont & Brian APAC
Address
910 S Acadian Thruway, Baton Rouge, LA 70806
Preparer
Michael B Loveless CPA
Phone
2259273760
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IRS990/OtherExpensesGrp/ProgramServicesAmt29332
IRS990/OtherExpensesGrp/ProgramServicesAmt31760
IRS990/OtherExpensesGrp/TotalAmt034635
IRS990/OtherExpensesGrp/TotalAmt119079
IRS990/OtherExpensesGrp/TotalAmt211665
IRS990/OtherExpensesGrp/TotalAmt32200
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt079148
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0316592
IRS990/OtherSalariesAndWagesGrp/TotalAmt0395740
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04856
IRS990/PayrollTaxesGrp/ProgramServicesAmt019422
IRS990/PayrollTaxesGrp/TotalAmt024278
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt0-90800
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Federal grants
IRS990/ProgramServiceRevenueGrp/Desc1Local grants
IRS990/ProgramServiceRevenueGrp/Desc2Other grants
IRS990/ProgramServiceRevenueGrp/Desc3State contracts
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01557
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1152657
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt239800
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3329963
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01557
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1152657
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt239800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3329963
IRS990/ProgSrvcAccomActy2Grp/Desc0In the Transitional Living Program, young adults live in a supervised apartment while staff members provide assistance and training in areas such as education, employment, computer knowledge, basic cooking, personal hygiene and interpersonal skills.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0205738
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0209591
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0188591
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt086
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0214358
IRS990/PYOtherRevenueAmt032913
IRS990/PYProgramServiceRevenueAmt0471736
IRS990/PYRevenuesLessExpensesAmt034505
IRS990/PYSalariesCompEmpBnftPaidAmt0444463
IRS990/PYTotalExpensesAmt0658821
IRS990/PYTotalRevenueAmt0693326
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-40313
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0314386
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt054623
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01475
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0570103
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0660327
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0835322
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0878582
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0845750
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03790084
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt086
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt074
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0173
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt040686
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt032913
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt024467
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt021244
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt018373
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0137683
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96490
IRS990ScheduleA/PublicSupportPY170Pct00.96410
IRS990ScheduleA/PublicSupportTotal170Amt03790084
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0570103
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0660327
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0835322
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0878582
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0845750
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03790084
IRS990ScheduleA/TotalSupportAmt03927940
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/OtherLandBuildingsGrp/BookValueAmt0846617
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0513328
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01359945
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0846617
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08182
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Special Events
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt040686
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt040686
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt040686
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040686
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt032504
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08182
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08182
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Regular board meetings and oversight of contacts, financial dealings and expenditures
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01068222

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.29$0.18$0.11$1.44$1.37$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.29$0.24$0.04$1.92$2.12$0.20
2022Detailed filing. Detailed filing data is available for this year.$0.41$0.17$0.24$1.41$1.21$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.39$0.36$0.03$1.02$1.05$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.46$0.40$0.06$0.94$0.92$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.39$0.35$0.04$1.05$1.06$0.01
2018Summary only. Only limited summary data is available for this year.$0.38$0.31$0.07$0.46$0.42$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.34$0.03$0.48$0.89$0.40
2016Detailed filing. Detailed filing data is available for this year.$0.77$0.31$0.46$0.79$0.76$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.35$0.48$0.54$0.66$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.93$0.33$0.60$0.60$0.64$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.07$0.33$0.73$0.69$0.66$0.03
2012Summary only. Only limited summary data is available for this year.$1.06$0.36$0.70$0.86$0.76$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.45$0.60$0.83
2010Summary only. Only limited summary data is available for this year.$1.04$0.51$0.53$0.86$0.80$0.07