Civic Intelligence

Yb Inc

EIN 84-1212586 • 501(c)3

Profile

Youthbiz, inc. Provides after-school and summer programs for at risk youth, which develop business, academic and leadership skills through peer-to-peer learning and hands-on training.

3280 Downing St Ste C80205-3997
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

1st percentile

-22202%

Higher net margin than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

96th percentile

$66,250

Higher top officer pay than 96% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

15th percentile

-72%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

4th percentile

-99%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$386,756

Down $1,004,704 (-72%) from 2014

Liabilities

Down

$0

Down $54,958 (-100%) from 2014

Net Assets

Down

$386,756

Down $949,746 (-71%) from 2014

Revenue

Down

$3,485

Down $336,500 (-99%) from 2014

Expenses

Up

$777,235

Up $370,618 (+91%) from 2014

Net Income

Down

-$773,750

Down $707,118 (-1061%) from 2014

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,751,549Liabilities 2011: $528,740Net Assets 2011: $1,222,8092011Assets 2012: $1,524,788Liabilities 2012: $65,600Net Assets 2012: $1,459,1882012Assets 2013: $1,462,453Liabilities 2013: $59,319Net Assets 2013: $1,403,1342013Assets 2014: $1,391,460Liabilities 2014: $54,958Net Assets 2014: $1,336,5022014Assets 2015: $386,756Liabilities 2015: $0Net Assets 2015: $386,7562015

Highlighted filing

2015

Assets$386,756
Liabilities$0
Net Assets$386,756

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MExpenses 2011: $729,0752011Revenue 2012: $897,286Expenses 2012: $660,907Net Income 2012: $236,3792012Revenue 2013: $555,908Expenses 2013: $613,568Net Income 2013: -$57,6602013Revenue 2014: $339,985Expenses 2014: $406,617Net Income 2014: -$66,6322014Revenue 2015: $3,485Expenses 2015: $777,235Net Income 2015: -$773,7502015

Highlighted filing

2015

Revenue$3,485
Expenses$777,235
Net Income-$773,750

Filings

Latest Detailed Filing

The latest 2015 filing currently has summary financial data only. Showing the latest detailed filing from 2013 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 15, 2014
Return Version
2013v3.1
Gross Receipts
$578,247
Mission and Program Overview

Mission

Youthbiz, inc. Provides after-school and summer programs for at risk youth, which develop business, academic and leadership skills through peer-to-peer learning and hands-on training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,392,554$1,358,077▼ $34,477
Cash and Non-Interest-Bearing Accounts$99,262$65,368▼ $33,894
Pledges and Grants Receivable$30,887$36,444▲ $5,557
Prepaid Expenses and Deferred Charges$2,085$2,564▲ $479
Total Assets$1,524,788$1,462,453▼ $62,335
Liabilities
Mortgage Notes Payable Secured by Investment Property$50,773$50,773→ $0
Accounts Payable and Accrued Expenses$14,827$8,546▼ $6,281
Total Liabilities$65,600$59,319▼ $6,281
Net Assets / Fund Balance
Unrestricted Net Assets$996,645$1,403,134▲ $406,489
Temporarily Rstr Net Assets$462,543--
Total Net Assets Fund Balance$1,459,188$1,403,134▼ $56,054
Total Liabilities and Net Assets / Fund Balance$1,524,788$1,462,453▼ $62,335

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$609,916$90,084$700,000
Land$430,837-$430,837
Leasehold Improvements$299,258$38,476$337,734
Equipment$18,066$84,155$102,221
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brandy BertramExecutive DirectorFT$66,250$66,250

Board Members and Trustees

NameTitle
Caroline McmorrowChair
Brian EganVice Chair
Aaron BaileyBoard Member
Bahman ShafaBoard Member
Haroun CowansBoard Member
Madison CarterBoard Member
Mary SmithBoard Member
Patrick RileyBoard Member
Rebecca AlmonBoard Member
Beth a ParishSecretary
Victor AmayaTreasuer
Revenue and Support

Revenue Composition

Contributions and Grants
$532,952
Program Service Revenue
$10,397
Investment Income
$0
Other Revenue
$12,559
All Other Contributions
$458,193
Change in Net Assets
$-57,660
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$414,996
Other Expenses$198,572
Total Fundraising Expense$70,017
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$249,867$1,987$36,647$288,501
Current Officers, Directors, Trustees, and Key Employees$39,750$17,888$8,612$66,250
Office Expenses$33,308$3,864$4,025$41,197
Occupancy$32,517$1,810$1,810$36,137
Depreciation Depletion$31,029$1,724$1,724$34,477
Other Employee Benefits$27,192$2,253$2,420$31,865
Payroll Taxes$23,169$1,590$3,621$28,380
Fees for Services Accounting$1,396$18,242$3,793$23,431
Advertising$13,107$1,451$5,459$20,017
Conferences and Meetings$7,536$4,293-$11,829
Fees for Services Other$584$7,635$1,587$9,806
Insurance$4,211$234$234$4,679
Interest$1,723$85$85$1,893
Travel$1,651--$1,651
Other Expenses$250--$250
Total Functional Expenses$480,495$63,056$70,017$613,568
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,654
Fundraising Direct Expenses$22,339
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$13,464$13,464-$13,464
Event 2$4,392$4,392-$4,392
Total Events$24,654$24,654$22,339$2,315
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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Prior to its filing with the irs, a draft copy of the organization's final form 990 (including required schedules), as ultimately filed with the irs, is provided to each voting member of the governing body of the organization in paper or electronic form. Each board member conducts a review and apprroves the final form 990 (including required schedules) before it is filed with the irs.

Conflict of interest policy compliance Part VI line 12C

Youthbiz inc maintains a board approved conflict of interest policy for directors and officers that protects the interests of the organization in circumstances that may result in a conflict between the personal interests of a director or an officer and those of the organization. The policy covers all officers who hold the title of vice president and above and all affiliates of the review; policy violations; loans and guarantees; and compensation. Disclosure of potential conflicts occurs though general obligation and/or annual disclosure statement which are then investigated further by ther executive director and board chair or vice chair and can be reviewed by the entire board of directors. Director(s) who have an interest in the transaction are prohibited from voting on those matters.

CEO executive director top management comp Part VI line 15A

Compensation for the executive director is reviewed and appoved annually by the board of directors. Factors taken into account when determing salary level include: salary data/research published by the colorado nonprofit association, perfomance evaluation of executive director, and financial health of the organization. Salary deliberations are recorded in board meeting minutes.

Other officer or key employee compensation Part VI line 15B

Compensation for the executive director is reviewed and appoved annually by the board of directors. Factors taken into account when determing salary level include: salary data/research published by the colorado nonprofit association, perfomance evaluation of executive director, and financial health of the organization. Salary deliberations are recorded in board meeting minutes.

Governing documents etc available to public Part VI line 19

Youthbiz inc posts it financial statement and form 990 on its own website and on other websites, provides copies upon request, and these are available for inspection at its office. Copies of its governing documents and conflict of interest policy are available upon request for inspection at its office.

Filing and Contact Details

Filer

EIN
84-1212586

Signing Officer

Name
Aaron Bailey
Title
Board Member
Phone
3032970212
Signed
2014-05-15
Discuss with paid preparer
No

Organization Details

Formed
1992
Legal Domicile
Co
Voting Board Members
11
Independent Board Members
11
Employees
17

Preparer

Preparer
David Green
Phone
7208396458
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01987
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0288501
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IRS990/PayrollTaxesGrp/FundraisingAmt03621
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01590
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IRS990/PayrollTaxesGrp/TotalAmt028380
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02085
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02564
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUE
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010397
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IRS990/PYContributionsGrantsAmt0799398
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IRS990/PYOtherExpensesAmt0232069
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0532952
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0671679
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0613850
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IRS990ScheduleA/PublicSupportPY170Pct00.91860
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0532952
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0764635
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03237592
IRS990ScheduleA/TotalSupportAmt03354377
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt09000
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt089216
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IRS990ScheduleD/LandGrp/BookValueAmt0430837
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0430837
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0299258
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt038476
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0337734
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO ITS FILING WITH THE IRS, A DRAFT COPY OF THE ORGANIZATION'S FINAL FORM 990 (INCLUDING REQUIRED SCHEDULES), AS ULTIMATELY FILED WITH THE IRS, IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY OF THE ORGANIZATION IN PAPER OR ELECTRONIC FORM. EACH BOARD MEMBER CONDUCTS A REVIEW AND APPRROVES THE FINAL FORM 990 (INCLUDING REQUIRED SCHEDULES) BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YOUTHBIZ INC MAINTAINS A BOARD APPROVED CONFLICT OF INTEREST POLICY FOR DIRECTORS AND OFFICERS THAT PROTECTS THE INTERESTS OF THE ORGANIZATION IN CIRCUMSTANCES THAT MAY RESULT IN A CONFLICT BETWEEN THE PERSONAL INTERESTS OF A DIRECTOR OR AN OFFICER AND THOSE OF THE ORGANIZATION. THE POLICY COVERS ALL OFFICERS WHO HOLD THE TITLE OF VICE PRESIDENT AND ABOVE AND ALL AFFILIATES OF THE REVIEW; POLICY VIOLATIONS; LOANS AND GUARANTEES; AND COMPENSATION. DISCLOSURE OF POTENTIAL CONFLICTS OCCURS THOUGH GENERAL OBLIGATION AND/OR ANNUAL DISCLOSURE STATEMENT WHICH ARE THEN INVESTIGATED FURTHER BY THER EXECUTIVE DIRECTOR AND BOARD CHAIR OR VICE CHAIR AND CAN BE REVIEWED BY THE ENTIRE BOARD OF DIRECTORS. DIRECTOR(S) WHO HAVE AN INTEREST IN THE TRANSACTION ARE PROHIBITED FROM VOTING ON THOSE MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED AND APPOVED ANNUALLY BY THE BOARD OF DIRECTORS. FACTORS TAKEN INTO ACCOUNT WHEN DETERMING SALARY LEVEL INCLUDE: SALARY DATA/RESEARCH PUBLISHED BY THE COLORADO NONPROFIT ASSOCIATION, PERFOMANCE EVALUATION OF EXECUTIVE DIRECTOR, AND FINANCIAL HEALTH OF THE ORGANIZATION. SALARY DELIBERATIONS ARE RECORDED IN BOARD MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED AND APPOVED ANNUALLY BY THE BOARD OF DIRECTORS. FACTORS TAKEN INTO ACCOUNT WHEN DETERMING SALARY LEVEL INCLUDE: SALARY DATA/RESEARCH PUBLISHED BY THE COLORADO NONPROFIT ASSOCIATION, PERFOMANCE EVALUATION OF EXECUTIVE DIRECTOR, AND FINANCIAL HEALTH OF THE ORGANIZATION. SALARY DELIBERATIONS ARE RECORDED IN BOARD MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4YOUTHBIZ INC POSTS IT FINANCIAL STATEMENT AND FORM 990 ON ITS OWN WEBSITE AND ON OTHER WEBSITES, PROVIDES COPIES UPON REQUEST, AND THESE ARE AVAILABLE FOR INSPECTION AT ITS OFFICE. COPIES OF ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST FOR INSPECTION AT ITS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine10YOUTHBIZ INC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine10YOUTHBIZ LLC

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