Civic Intelligence

Turning Point Center for Youth &

EIN 74-2400627 • 501(c)3 • Fort Collins, CO

Profile

Turning point center for youth and family development, inc. (the organization) is dedicated to improving the lives of youth and their families. Through a variety of programming, the organization provides children and their families with the tools they need to overcome lifes many obstacles and ultimately to become empowered, healthy and responsible members of their communities.

1644 S College AvenueFort Collins, CO 80525

turningpnt.org

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.89x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

81st percentile

0.52x

Higher debt load relative to revenue than 81% of similar nonprofits.

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

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

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

Top Officer Pay

47th percentile

$45,050

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

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

Asset Growth

94th percentile

90%

Faster asset growth than 94% of similar nonprofits.

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

Revenue Growth

87th percentile

71%

Faster revenue growth than 87% of similar nonprofits.

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

Assets

Up

$1,082,673

Up $513,883 (+90%) from 2023

Liabilities

Down

$964,064

Down $25,731 (-2.6%) from 2023

Net Assets

Up

$118,609

Up $539,614 (+128%) from 2023

Revenue

Up

$1,859,709

Up $769,242 (+71%) from 2023

Expenses

Down

$1,320,095

Down $179,699 (-12%) from 2023

Net Income

Up

$539,614

Up $948,941 (+232%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $4,136,714Liabilities 2010: $2,629,488Net Assets 2010: $1,507,2262010Assets 2011: $3,833,169Liabilities 2011: $2,590,254Net Assets 2011: $1,242,9152011Assets 2012: $2,877,158Liabilities 2012: $2,122,270Net Assets 2012: $754,8882012Assets 2013: $2,610,375Liabilities 2013: $2,132,688Net Assets 2013: $477,6872013Assets 2014: $1,597,794Liabilities 2014: $928,801Net Assets 2014: $668,9932014Assets 2015: $1,844,528Liabilities 2015: $932,596Net Assets 2015: $911,9322015Assets 2016: $1,655,351Liabilities 2016: $898,773Net Assets 2016: $756,5782016Assets 2017: $1,541,546Liabilities 2017: $886,222Net Assets 2017: $655,3242017Assets 2018: $1,352,849Liabilities 2018: $859,967Net Assets 2018: $492,8822018Assets 2019: $1,449,889Liabilities 2019: $904,259Net Assets 2019: $545,6302019Assets 2020: $1,553,717Liabilities 2020: $566,349Net Assets 2020: $987,3682020Assets 2021: $1,298,192Liabilities 2021: $659,058Net Assets 2021: $639,1342021Assets 2022: $1,130,220Liabilities 2022: $1,141,898Net Assets 2022: -$11,6782022Assets 2023: $568,790Liabilities 2023: $989,795Net Assets 2023: -$421,0052023Assets 2024: $1,082,673Liabilities 2024: $964,064Net Assets 2024: $118,6092024

Highlighted filing

2024

Assets$1,082,673
Liabilities$964,064
Net Assets$118,609

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,646,5712010Expenses 2011: $5,023,2972011Expenses 2012: $4,484,0272012Expenses 2013: $3,465,4672013Revenue 2014: $3,493,865Expenses 2014: $3,340,439Net Income 2014: $153,4262014Revenue 2015: $3,706,069Expenses 2015: $3,463,130Net Income 2015: $242,9392015Revenue 2016: $3,564,418Expenses 2016: $3,719,772Net Income 2016: -$155,3542016Revenue 2017: $3,742,382Expenses 2017: $3,843,636Net Income 2017: -$101,2542017Revenue 2018: $3,601,387Expenses 2018: $3,763,829Net Income 2018: -$162,4422018Revenue 2019: $3,662,476Expenses 2019: $3,609,728Net Income 2019: $52,7482019Revenue 2020: $4,343,052Expenses 2020: $3,901,314Net Income 2020: $441,7382020Revenue 2021: $3,154,019Expenses 2021: $3,502,253Net Income 2021: -$348,2342021Revenue 2022: $2,299,043Expenses 2022: $2,949,855Net Income 2022: -$650,8122022Revenue 2023: $1,090,467Expenses 2023: $1,499,794Net Income 2023: -$409,3272023Revenue 2024: $1,859,709Expenses 2024: $1,320,095Net Income 2024: $539,6142024

Highlighted filing

2024

Revenue$1,859,709
Expenses$1,320,095
Net Income$539,614

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.08$0.96$0.12$1.86$1.32$0.54
2023Detailed filing. Detailed filing data is available for this year.$0.57$0.99$0.42$1.09$1.50$0.41
2022Detailed filing. Detailed filing data is available for this year.$1.13$1.14$0.01$2.30$2.95$0.65
2021Detailed filing. Detailed filing data is available for this year.$1.30$0.66$0.64$3.15$3.50$0.35
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.57$0.99$4.34$3.90$0.44
2019Detailed filing. Detailed filing data is available for this year.$1.45$0.90$0.55$3.66$3.61$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.35$0.86$0.49$3.60$3.76$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.54$0.89$0.66$3.74$3.84$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.66$0.90$0.76$3.56$3.72$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.84$0.93$0.91$3.71$3.46$0.24
2014Detailed filing. Detailed filing data is available for this year.$1.60$0.93$0.67$3.49$3.34$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$2.13$0.48$3.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$2.12$0.75$4.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$2.59$1.24$5.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.14$2.63$1.51$4.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 7, 2025
Return Version
2023v6.0
Gross Receipts
$1,920,032
Mission and Program Overview

Mission

Turning point is dedicated to improving the lives of youth and their families. Through a variety of programming, the agency provides children and their families with the tools they need to overcome life's many obstacles and ultimately to become empowered, healthy, and responsible members of their communities.

Turning point center for youth and family development, inc. (the organization) is dedicated to improving the lives of youth and their families. Through a variety of programming, the organization provides children and their families with the tools they need to overcome lifes many obstacles and ultimately to become empowered, healthy and responsible members of their communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net-$525,000-
Land, Buildings, and Equipment, Net$303,081$279,950▼ $23,131
Accounts Receivable$69,235$139,984▲ $70,749
Cash and Non-Interest-Bearing Accounts$116,675$106,088▼ $10,587
Pledges and Grants Receivable$12,007$6,348▼ $5,659
Total Assets$568,790$1,082,673▲ $513,883
Other Assets Total$67,792$25,303▼ $42,489
Liabilities
Mortgage Notes Payable Secured by Investment Property$841,177$826,955▼ $14,222
Accounts Payable and Accrued Expenses$91,547$105,525▲ $13,978
Other Liabilities$20,351$25,408▲ $5,057
Deferred Revenue$36,720$6,176▼ $30,544
Total Liabilities$989,795$964,064▼ $25,731
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-526,005$118,609▲ $644,614
Net Assets With Donor Restrictions$105,000--
Total Net Assets Fund Balance$-421,005$118,609▲ $539,614
Total Liabilities and Net Assets / Fund Balance$568,790$1,082,673▲ $513,883

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$168,005$473,294$641,299
Land$100,000-$100,000
Equipment$11,945$10,834$22,779
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wendy LeeExecutive DiFT$45,050$45,050

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$692,260
Program Service Revenue
$332,719
Investment Income
$834,569
Other Revenue
$161
All Other Contributions
$356,530
Change in Net Assets
$539,614

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,859,709
Total Revenue per Audited Statements
$1,859,709
Total Revenue per Form 990
$1,859,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$828,534
Other Expenses$456,255
Total Fundraising Expense$72,345
Professional Fundraising Fees$35,306
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$599,886$104,873$30,938$735,697
Fees for Services Other$90,929$102,316-$193,245
Current Officers, Directors, Trustees, and Key Employees$46,419$46,418-$92,837
Insurance-$41,657-$41,657
Fees for Services Professional Fundraising--$35,306$35,306
Office Expenses$25,250$5,050$1,263$31,563
Depreciation Depletion$24,538$4,907$1,227$30,672
Interest$20,602$4,120$1,030$25,752
Occupancy$18,607$3,721$930$23,258
All Other Expenses$19,388$814$204$20,406
Other Expenses$23,923$15,788$1,196$15,788
Advertising$5,018$1,004$251$6,273
Total Functional Expenses$874,560$373,190$72,345$1,320,095

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,320,095
Total Expenses per Audited Statements$1,320,095
Total Expenses per Form 990$1,320,095
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$35,306
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Grant Repayable$13,168
Finance Lease$12,240
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
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

A draft of the form 990 is reviewed by the executive director, finance director, and the board president prior to filing.

Form 990, Page 6, Part VI, Line 12C

Members of the board of directors and key employees are required to disclose annually potential conflicts of interest. The board of directors reviews any actual or potential conflict of interest on an annual basis. When issues are discussed at board meetings with which a board member has a conflict, the board member abstains from the discussion and related voting.

Form 990, Page 6, Part VI, Line 15A

Compensation of top management officials is based on salary survey information as well as the organization's business needs and financial resources. Such compensation determinations are approved by the independent members of the board of directors.

Form 990, Page 6, Part VI, Line 15B

Compensation of top management officials is based on salary survey information as well as the organization's business needs and financial resources. Such compensation determinations are approved by the independent members of the board of directors.

Form 990, Page 6, Part VI, Line 19

Turning point's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Turning Point Center for Youth &
EIN
74-2400627
Phone
9702210999
Address
1644 S COLLEGE AVENUE, FORT COLLINS, CO 80525

Signing Officer

Name
Wendy Lee
Title
Executive Director
Phone
3038869740
Signed
2025-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Lee
Formed
1967
Legal Domicile
Co
Voting Board Members
8
Independent Board Members
8
Employees
47
Volunteers
9

Preparer

Firm
Rlr Llp
Address
1235 RIVERSIDE AVE, FORT COLLINS, CO 80524-3218
Preparer
Joseph M Hoefler
Phone
9706925300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Turning point center for youth and family development, inc. (the organization) is dedicated to improving the lives of youth and their families. Through a variety of programming, the organization provides children and their families with the tools they need to overcome lifes many obstacles and ultimately to become empowered, healthy and responsible members of their communities.

Form 990, Page 2, Part III, Line 4A

Turning point center for youth and family development, inc. (the organization) is dedicated to improving the lives of youth and their families. Through a variety of programming, the organization provides children and their families with the tools they need to overcome life's many obstacles and ultimately to become empowered, healthy and responsible members of their communities. The organization provides the following programs: 1) adolescent intensive outpatient program - the organization's intensive outpatient program is designed to provide a high level of treatment intervention to support youth in their home and community. Trauma-informed care is provided in a group, individual, and family/caregiver setting. The program includes treatment for substance use and mental health needs for youth 14-17 years of age. They will attend 6 hours of in-person groups per week, with additional 3 hours for individual family therapy, and behavior coaching. This is funded through dhs, dys, and private insurance and medicaid. 2) outpatient services - the organization offers supportive individual and family therapy and counseling on an outpatient basis. The organization's experienced therapists specialize in working with youth and family issues including substance abuse, mental health and behavior concerns, and family conflict. The organization also offers in-home family therapy and intensive substance abuse treatment. 3) coaching/mentoring - behavior coaching is a skill-based mentoring service. The organization works with youth, parents, and families in supporting growth and development in life skills, coping skills, behavioral support, parent coaching, educational or vocational support, and so much more. Behavioral coaching focuses on three major areas: life skills, coping skills and interpersonal skills development. The coaching service is intended to be flexible and adapt to youth and families' unique needs. Regardless of the specific family or individual need, coaching provides clients with strategies to improve their current level of functioning and increase positive social, mental health, or personal functioning. 4) dui classes & counseling - the organization offers dui/dwai classes that use the highly effective colorado impaired driver education program (idep) curriculum. Idep is accepted statewide by probation and the courts for all dui/dwai offenses.

Form 990, Part IX, Line 11G

Contract labor 86,804 18,480 0 real estate comm and fees 0 46,711 0 4,125 37,125 0 total 90,929 102,316 0

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is a not-for-profit corporation and qualifies as a tax- exempt organization under section 501(c) (3) of the internal revenue code. Accordingly, no provision for income taxes is made in these financial statements. The organization has adopted the recognition requirements for uncertainty in income taxes as required by asc 740-10. The standard prescribes a comprehensive model for how an organization should recognize, measure, present and disclose in the financial statements uncertainty in income taxes the organization has taken or expects to take on a tax return. The organization's income tax filings are subject to audit by various taxing authorities. In evaluating the organization's tax provisions and accruals, interpretations and tax planning strategies are considered. The organization believes their estimates are appropriate based on current facts and circumstances and have not recorded any reserves, or related accruals for interest and penalties for uncertainty in income taxes at june 30, 2024.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION AND QUALIFIES AS A TAX- EXEMPT ORGANIZATION UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THESE FINANCIAL STATEMENTS. THE ORGANIZATION HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAINTY IN INCOME TAXES AS REQUIRED BY ASC 740-10. THE STANDARD PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE IN THE FINANCIAL STATEMENTS UNCERTAINTY IN INCOME TAXES THE ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING THE ORGANIZATION'S TAX PROVISIONS AND ACCRUALS, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE ORGANIZATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES AND HAVE NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAINTY IN INCOME TAXES AT JUNE 30, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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