Civic Intelligence

Youth Development Services

990 • Fiscal year 2020 • EIN 83-0248559

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 09, 2020

PO Box 1328Douglas, WY 82633

(307) 358-4352

Siviq Scores

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

Liabilities / Assets

84th percentile

0.33x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

83rd percentile

0.19x

Higher debt load relative to revenue than 83% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

29th percentile

-9.3%

Higher net margin than 29% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

96th percentile

$71,898

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 21.4% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

59th percentile

11%

Faster asset growth than 59% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

75th percentile

13%

Faster revenue growth than 75% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$195,846

Up $19,620 (+11%) from 2019

Net Assets

Down

$132,049

Down $31,323 (-19%) from 2019

Liabilities

Up

$63,797

Up $50,943 (+396%) from 2019

Revenue

Up

$336,112

Up $38,993 (+13%) from 2019

Expenses

Down

$367,435

Down $10,065 (-2.7%) from 2019

Net Income

Up

-$31,323

Up $49,058 (+61%) from 2019

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $295,264Liabilities 2011: $18,104Net Assets 2011: $277,1602011Assets 2012: $285,967Liabilities 2012: $22,837Net Assets 2012: $263,1302012Assets 2013: $206,068Liabilities 2013: $22,591Net Assets 2013: $183,4772013Assets 2014: $242,735Liabilities 2014: $18,927Net Assets 2014: $223,8082014Assets 2015: $229,627Liabilities 2015: $21,214Net Assets 2015: $208,4132015Assets 2016: $213,899Liabilities 2016: $11,066Net Assets 2016: $202,8332016Assets 2017: $213,970Liabilities 2017: $9,306Net Assets 2017: $204,6642017Assets 2018: $257,184Liabilities 2018: $13,431Net Assets 2018: $243,7532018Assets 2019: $176,226Liabilities 2019: $12,854Net Assets 2019: $163,3722019Assets 2020: $195,846Liabilities 2020: $63,797Net Assets 2020: $132,0492020Assets 2021: $223,452Liabilities 2021: $19,440Net Assets 2021: $204,0122021Assets 2022: $226,406Liabilities 2022: $23,555Net Assets 2022: $202,8512022Assets 2023: $272,572Liabilities 2023: $23,657Net Assets 2023: $248,9152023Assets 2024: $355,591Liabilities 2024: $16,907Net Assets 2024: $338,6842024Assets 2025: $396,284Liabilities 2025: $14,421Net Assets 2025: $381,8632025

Highlighted filing

2020

Assets$195,846
Liabilities$63,797
Net Assets$132,049

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $417,6762011Expenses 2012: $410,2462012Revenue 2013: $282,255Expenses 2013: $361,908Net Income 2013: -$79,6532013Revenue 2014: $434,638Expenses 2014: $394,307Net Income 2014: $40,3312014Revenue 2015: $370,455Expenses 2015: $385,850Net Income 2015: -$15,3952015Revenue 2016: $364,397Expenses 2016: $369,977Net Income 2016: -$5,5802016Revenue 2017: $360,544Expenses 2017: $358,713Net Income 2017: $1,8312017Revenue 2018: $418,758Expenses 2018: $379,669Net Income 2018: $39,0892018Revenue 2019: $297,119Expenses 2019: $377,500Net Income 2019: -$80,3812019Revenue 2020: $336,112Expenses 2020: $367,435Net Income 2020: -$31,3232020Revenue 2021: $446,561Expenses 2021: $374,598Net Income 2021: $71,9632021Revenue 2022: $394,750Expenses 2022: $395,911Net Income 2022: -$1,1612022Revenue 2023: $451,168Expenses 2023: $405,104Net Income 2023: $46,0642023Revenue 2024: $471,691Expenses 2024: $381,922Net Income 2024: $89,7692024Revenue 2025: $490,445Expenses 2025: $447,266Net Income 2025: $43,1792025

Highlighted filing

2020

Revenue$336,112
Expenses$367,435
Net Income-$31,323
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 9, 2020
Return Version
2019v5.1
Gross Receipts
$336,822
Mission and Program Overview

Mission

To provide services for troubled youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$141,358$169,248▲ $27,890
Pledges and Grants Receivable$24,111$17,237▼ $6,874
Land, Buildings, and Equipment, Net$8,209$6,521▼ $1,688
Prepaid Expenses and Deferred Charges$1,354$1,811▲ $457
Cash and Non-Interest-Bearing Accounts$1,194$1,029▼ $165
Total Assets$176,226$195,846▲ $19,620
Liabilities
Unsecured Notes Loans Payable-$50,527-
Accounts Payable and Accrued Expenses$11,349$12,770▲ $1,421
Deferred Revenue$1,505$500▼ $1,005
Total Liabilities$12,854$63,797▲ $50,943
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$159,206$127,049▼ $32,157
Net Assets With Donor Restrictions$4,166$5,000▲ $834
Total Net Assets Fund Balance$163,372$132,049▼ $31,323
Total Liabilities and Net Assets / Fund Balance$176,226$195,846▲ $19,620

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,609$89,088$91,697
Leasehold Improvements$3,912$33,744$37,656
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rene KemperExecutive DirectorFT$65,536$6,362$71,898

Board Members and Trustees

NameTitle
Dan EdwardsPresident
Blake HollonVice President
Becky SoskeDirector
Brittanie SharpDirector
Cory MossDirector
Lynne BathDirector
Nancy WilliamsDirector
Rick DutcherDirector
Rhonda AkinSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$162,283
Program Service Revenue
$163,560
Investment Income
$1,338
Other Revenue
$8,931
All Other Contributions
$102,283
Change in Net Assets
$-31,323

Audited Revenue Reconciliation

Revenue per Audited Statements
$336,112
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$30,693
Total Revenue per Audited Statements
$366,805
Total Revenue per Form 990
$336,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$314,213
Other Expenses$53,222
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$150,792$19,043-$169,835
Current Officers, Directors, Trustees, and Key Employees$5,740$59,506-$65,246
Other Employee Benefits$35,974$18,052-$54,026
Payroll Taxes$16,717$8,389-$25,106
Occupancy$12,098$1,234-$13,332
Other Expenses$7,400--$7,400
Insurance$6,257--$6,257
Office Expenses$4,076$331-$4,407
Depreciation Depletion$1,688--$1,688
Travel$1,141--$1,141
Total Functional Expenses$260,880$106,555$0$367,435

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$398,128
Expenses per Audited Statements$367,435
Total Expenses per Form 990$367,435
Expenses Not Reported on Form 990$30,693
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,641
Fundraising Direct Expenses$710
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
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, Section B, Line 11B

The organization's form 990 is reviewed with the executive director and the board prior to filing.

Form 990, Part VI, Section B, Line 12C

The board monitors conflicts of interests periodically.

Form 990, Part VI, Section B, Line 15A

The board conducts an annual performance evaluation of the executive director at which time her compensation is reviewed and approved

Form 990, Part VI, Section C, Line 19

The organization has its documents, conflict of interest policy and financial statements available upon request at its location.

Filing and Contact Details

Filer

Filer Name
Youth Development Services
EIN
83-0248559
Phone
3073584352
Address
PO BOX 1328, DOUGLAS, WY 82633

Signing Officer

Name
Rene Kemper
Title
Executive Director
Phone
3073584352
Signed
2020-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rene Kemper
Formed
1980
Legal Domicile
Wy
Voting Board Members
9
Independent Board Members
9
Employees
13
Volunteers
0

Preparer

Firm
Lenhart Mason & Associates LLC
Address
900 WERNER COURT STE 200, CASPER, WY 82601
Preparer
Shannon Rigali
Phone
3072347800
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

The board assumes responsibility for the oversight of the audit of its financial statements and the selection of an independent accountant

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0141502
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0159312
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0164055
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0145814
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0773659
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt030000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt030000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt021000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt021000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt021000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0123000
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01338
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01575
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01052
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0855
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0830
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05650
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01002417
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99370
IRS990ScheduleA/PublicSupportPY170Pct00.99400
IRS990ScheduleA/PublicSupportTotal170Amt0896659
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0192976
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0171502
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0180312
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0185055
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0166814
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0896659
IRS990ScheduleA/TotalSupportAmt0902309
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/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt030693
IRS990ScheduleD/DonatedServicesUseFcltsAmt030693
IRS990ScheduleD/EquipmentGrp/BookValueAmt02609
IRS990ScheduleD/EquipmentGrp/DepreciationAmt089088
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt091697
IRS990ScheduleD/ExpensesNotReportedAmt030693
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0367435
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03912
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt033744
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt037656
IRS990ScheduleD/RevenueNotReportedAmt030693
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0336112
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06521
IRS990ScheduleD/TotalExpensesPerForm990Amt0367435
IRS990ScheduleD/TotalRevenuePerForm990Amt0336112
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0366805
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0398128
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S FORM 990 IS REVIEWED WITH THE EXECUTIVE DIRECTOR AND THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MONITORS CONFLICTS OF INTERESTS PERIODICALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD CONDUCTS AN ANNUAL PERFORMANCE EVALUATION OF THE EXECUTIVE DIRECTOR AT WHICH TIME HER COMPENSATION IS REVIEWED AND APPROVED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS ITS DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AT ITS LOCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0176226
IRS990/TotalAssetsEOYAmt0195846
IRS990/TotalAssetsGrp/BOYAmt0176226
IRS990/TotalAssetsGrp/EOYAmt0195846
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0162283
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0106555
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0260880
IRS990/TotalFunctionalExpensesGrp/TotalAmt0367435
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012854
IRS990/TotalLiabilitiesEOYAmt063797
IRS990/TotalLiabilitiesGrp/BOYAmt012854
IRS990/TotalLiabilitiesGrp/EOYAmt063797
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0163372
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0132049
IRS990/TotalOtherCompensationAmt06362
IRS990/TotalProgramServiceExpensesAmt0260880
IRS990/TotalProgramServiceRevenueAmt0163560
IRS990/TotalReportableCompFromOrgAmt065536
IRS990/TotalRevenueGrp/ExclusionAmt010269
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0163560
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0336112
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0176226
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0195846
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01141
IRS990/TravelGrp/TotalAmt01141
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt050527
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1328
IRS990/USAddress/CityNm0DOUGLAS
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd082633
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTP://WWW.YDSWYOMING.ORG/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RENE KEMPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03073584352
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0YOUTH DEVELOPMENT SERVICES

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.96$0.14$3.82$4.90$4.47$0.43
2024Detailed filing. Detailed filing data is available for this year.$3.56$0.17$3.39$4.72$3.82$0.90
2023Detailed filing. Detailed filing data is available for this year.$2.73$0.24$2.49$4.51$4.05$0.46
2022Detailed filing. Detailed filing data is available for this year.$2.26$0.24$2.03$3.95$3.96$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.23$0.19$2.04$4.47$3.75$0.72
2020Detailed filing. Detailed filing data is available for this year.$1.96$0.64$1.32$3.36$3.67$0.31
2019Detailed filing. Detailed filing data is available for this year.$1.76$0.13$1.63$2.97$3.78$0.80
2018Detailed filing. Detailed filing data is available for this year.$2.57$0.13$2.44$4.19$3.80$0.39
2017Detailed filing. Detailed filing data is available for this year.$2.14$0.09$2.05$3.61$3.59$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.14$0.11$2.03$3.64$3.70$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.30$0.21$2.08$3.70$3.86$0.15
2014Detailed filing. Detailed filing data is available for this year.$2.43$0.19$2.24$4.35$3.94$0.40
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.23$1.83$2.82$3.62$0.80
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.23$2.63$4.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.95$0.18$2.77$4.18