Civic Intelligence

La Plata Youth Services Inc.

990 • Fiscal year 2016 • EIN 84-1265550

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 20, 2017

2301 Main AveDurango, CO 81301

(970) 385-4440

Siviq Scores

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

Liabilities / Assets

77th percentile

0.09x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

76th percentile

0.05x

Higher debt load relative to revenue than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

91st percentile

$47,155

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

77th percentile

29%

Faster asset growth than 77% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$260,216

Up $57,860 (+29%) from 2015

Net Assets

Up

$236,620

Up $52,460 (+28%) from 2015

Liabilities

Up

$23,596

Up $5,400 (+30%) from 2015

Revenue

Up

$479,542

Up $72,932 (+18%) from 2015

Expenses

Up

$427,082

Up $64,366 (+18%) from 2015

Net Income

Up

$52,460

Up $8,566 (+20%) from 2015

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 2011: $136,499Liabilities 2011: $10,167Net Assets 2011: $126,3322011Assets 2012: $150,650Liabilities 2012: $12,580Net Assets 2012: $138,0702012Assets 2013: $168,307Liabilities 2013: $13,874Net Assets 2013: $154,4332013Assets 2015: $202,356Liabilities 2015: $18,196Net Assets 2015: $184,1602015Assets 2016: $260,216Liabilities 2016: $23,596Net Assets 2016: $236,6202016Assets 2017: $289,062Liabilities 2017: $29,915Net Assets 2017: $259,1472017Assets 2018: $392,498Liabilities 2018: $46,751Net Assets 2018: $345,7472018Assets 2019: $397,448Liabilities 2019: $59,380Net Assets 2019: $338,0682019Assets 2020: $623,844Liabilities 2020: $91,226Net Assets 2020: $532,6182020Assets 2021: $659,457Liabilities 2021: $76,193Net Assets 2021: $583,2642021Assets 2022: $636,866Liabilities 2022: $70,770Net Assets 2022: $566,0962022Assets 2023: $569,965Liabilities 2023: $25,685Net Assets 2023: $544,2802023Assets 2024: $910,025Liabilities 2024: $84,163Net Assets 2024: $825,8622024Assets 2025: $1,236,157Liabilities 2025: $58,797Net Assets 2025: $1,177,3602025

Highlighted filing

2016

Assets$260,216
Liabilities$23,596
Net Assets$236,620

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $218,652Expenses 2011: $187,107Net Income 2011: $31,5452011Revenue 2012: $203,243Expenses 2012: $191,505Net Income 2012: $11,7382012Expenses 2013: $186,1032013Revenue 2015: $406,610Expenses 2015: $362,716Net Income 2015: $43,8942015Revenue 2016: $479,542Expenses 2016: $427,082Net Income 2016: $52,4602016Revenue 2017: $589,137Expenses 2017: $566,610Net Income 2017: $22,5272017Revenue 2018: $856,923Expenses 2018: $770,323Net Income 2018: $86,6002018Revenue 2019: $898,867Expenses 2019: $906,546Net Income 2019: -$7,6792019Revenue 2020: $1,164,589Expenses 2020: $970,039Net Income 2020: $194,5502020Revenue 2021: $1,126,973Expenses 2021: $1,076,327Net Income 2021: $50,6462021Revenue 2022: $1,183,458Expenses 2022: $1,200,626Net Income 2022: -$17,1682022Revenue 2023: $1,035,600Expenses 2023: $1,057,416Net Income 2023: -$21,8162023Revenue 2024: $1,550,698Expenses 2024: $1,269,116Net Income 2024: $281,5822024Revenue 2025: $1,671,757Expenses 2025: $1,320,259Net Income 2025: $351,4982025

Highlighted filing

2016

Revenue$479,542
Expenses$427,082
Net Income$52,460
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 20, 2017
Return Version
2015v3.0
Gross Receipts
$482,636
Mission and Program Overview

Mission

La Plata Youth Services, Inc. supports and advocates for youth facing challenges in school, home and court.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$64,819$92,172▲ $27,353
Cash and Non-Interest-Bearing Accounts$96,896$90,623▼ $6,273
Pledges and Grants Receivable$28,789$67,631▲ $38,842
Land, Buildings, and Equipment, Net$6,348$5,290▼ $1,058
Prepaid Expenses and Deferred Charges$4,234$4,500▲ $266
Accounts Receivable$1,270$0▼ $1,270
Other Notes and Loans Receivable, Net-$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-
Total Assets$202,356$260,216▲ $57,860
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$18,196$23,595▲ $5,399
Other Liabilities-$1-
Total Liabilities$18,196$23,596▲ $5,400
Net Assets / Fund Balance
Unrestricted Net Assets$176,537$222,352▲ $45,815
Temporarily Rstr Net Assets$7,623$14,268▲ $6,645
Total Net Assets Fund Balance$184,160$236,620▲ $52,460
Total Liabilities and Net Assets / Fund Balance$202,356$260,216▲ $57,860

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,040$22,052$23,092
Leasehold Improvements$4,250$3,217$7,467
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathryn PepinskyExecutive DirectorFT$42,319$4,836$47,155

Board Members and Trustees

NameTitle
Lezlie MayerPresident
Niles BrunoVice President
Jackie OrosDirector
Joe McIntyreDirector
Kirk PhillipsDirector
Mary Beth MilesDirector
Todd RisbergDirector
Jim SpratlenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$460,725
Program Service Revenue
$360
Investment Income
$171
Other Revenue
$18,286
All Other Contributions
$105,712
Change in Net Assets
$52,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$288,539
Other Expenses$138,543
Total Fundraising Expense$16,139
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$175,317$11,567$10,503$197,387
Fees for Services Other$56,095--$56,095
Current Officers, Directors, Trustees, and Key Employees$40,969$2,702$2,454$46,125
Fees for Services Accounting-$21,836-$21,836
Payroll Taxes$19,254$1,270$1,153$21,677
Other Employee Benefits$17,539$1,157$1,051$19,747
Information Technology$5,730$4,902-$10,632
Travel$10,046$311$32$10,389
Insurance-$7,626-$7,626
All Other Expenses$3,253$1,154-$4,407
Other Expenses$3,738$2,394$756$3,738
Pension Plan Contributions$3,202$211$190$3,603
Office Expenses-$3,507-$3,507
Occupancy$1,400$1,100-$2,500
Depreciation Depletion-$1,058-$1,058
Total Functional Expenses$349,458$61,485$16,139$427,082
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,272
Fundraising Direct Expenses$3,094
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Splash n' Dash$15,469$15,469-$15,469
Unchain My Heart$5,803$5,803$144$5,659
Total Events$21,272$21,272$3,094$18,178
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Line 11B: Form 990 Review Process

During a regularly scheduled board meeting, the LPYS board members review the Form 990 and makes edits and suggestions to the included information for modification. The final revised copy of the Form 990 is provided electronically to the LPYS board members for final approval before filing. Comments and corrections are strongly encouraged.

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

The conflict of interest policy requires directors, officers and key employees to annually disclose interests that could give rise to conflicts. The policy and disclosure form is distributed to and collected from all new staff at the time of hire. Potential conflicts of interest are reviewed by the board of directors.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Board of Directors, during the Executive Director's annual performance evaluation, or upon searching for a new Executive Director, examines compensation information from similar organizations locally and within the State of Colorado.

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

A copy of the governing documents, conflict of interest policy, and financial statements will be provided upon written request to La Plata Youth Services, 2301 Main Ave, Durango, CO 81301.

Filing and Contact Details

Filer

Filer Name
La Plata Youth Services Inc
EIN
84-1265550
Phone
9703854440
Address
2301 Main Ave, Durango, CO 81301

Signing Officer

Name
Katy Pepinsky
Title
Executive Director
Signed
2017-01-20
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
Co
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
25

Preparer

Firm
Laura E Hokanson CPA CGMA MSc
Address
60 W Grimes Creek Dr, Bayfield, CO 81122
Preparer
Laura E Hokanson
Phone
9704262256
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from federal and state income taxes under the provisions of Internal Revenue Code Section 501(c)(3). Accordingly, no provision or liability for income taxes has been provided in the accompanying financial statements. The Organization's IRS Form 990 is subject to examination by the IRS, generally for three years after filing.

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IRS990/Desc0Juvenile Diversion Program: Most states have recognized that low-level offenses, particularly those committed by first-time offenders, shouldnt necessarily trigger the normal criminal-case process. Theyve acknowledged that offenders with minor crimes may not be best served going through the regular court process of a plea and sentence or, in the case of a not-guilty plea, a trial. Counseling, rather than punishment, can often help and deter such people. Furthermore, studies show that diversionary programs are much less costly than sending a case through the normal court process. In addition, diversion still gives defendants the opportunity to compensate victims, by means of restitution orders and community service.Youth are referred to LPYS juvenile diversion program by the courts, law enforcement, and the school resource officers in lieu of having criminal charges filed against them for misdemeanor and petty offenses. The program is designed to provide youth with resources, support, and direction that will ultimately decrease their chances of reentering the criminal justice system. Youth are referred for offenses such as marijuana and alcohol possession, theft/shoplifting, and vandalism. LPYS will consider referrals for supportive services directly from parents and students in La Plata County on a case-by-case basis.Of youth served through juvenile diversion in 2015, 85% did not repeat an offense while in the program. LPYS also monitors the youth we serve beyond completion of our program for a period of 1 year. LPYS success rate of keeping youth out of detention remains at 97%, whereas students, once they have entered a detention facility, have a 70% chance of re-offending within one year of their release, and re-entering the system.Program Components: LPYS is a voluntary program. If a youth and their family elect to participate, an intake assessment is completed and an individualized plan is developed. Case Managers (also referred to as Youth Advocates) provide assessment, supervision, useful public service support, school and home visits, crisis management, as well as referral and resource networking. Youth are asked to engage in activities including life-skill building, parent coaching, counseling, useful public service, and tutoring as part of their contract. In addition, Restorative Justice can be suggested, which includes family and victim-offender mediation, restitution, and community service. Referrals to other community agencies are made as appropriate. Program services for each youth range from three to twelve months.Individualized Case Management and Youth Advocacy: At the heart of our programming, youth advocates conduct screenings and clinical interviews to create, monitor, and support case plans for each youth referred to LPYS. We serve as advocates for youth in the larger community, "connecting the dots" between schools, families and local organizations. Substance abuse and other teen education groups: Groups are offered depending on need. Our most utilized group intervention is a five-week cognitive behavioral therapy group that provides adolescent marijuana users with tools to reduce or eliminate their use. The group helps teens take stock of their use and how it affects their lives. Participants also receive concurrent, one-on-one motivational interviewing sessions in order to support their change goals. 38 students (11 middle school students from Escalante, Miller and Phoenix; 27 high school students from DHS, BHS, Ignacio Academy, CTA, Big Picture, AHS)Restorative Justice: LPYS coordinates with a number of community conferencing specialists who provide mediation to victims of juvenile crime in our community. We also work with school district personnel in the county to support training for school-based restorative practices and programs. This year we will focus school-based RJ efforts in one middle school in the Durango School District, creating a model for restorative interventions and a supportive school
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IRS990/MissionDesc0La Plata Youth Services, Inc. supports and advocates for youth facing challenges in school, home and court.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Truancy Program: La Plata Youth Services provides services to area youth as a strengths based alternative to truancy court. In addition to providing truant youth with assessment and case management services, La Plata Youth Services houses the School Multidisciplinary Assessment Review Team, or SMART and has worked collaboratively to develop a model of care to address the specific needs of truant children and youth Radical Possibilities. The SMART Coordinator is an employee of La Plata Youth Services. Radical Possibilities (RP): LPYS serves as the lead agency for a series of client-centered, community-based, collaborative programs, designed to serve the highest-need youth in our community including truant youth. RP programs include (a) the School Multidisciplinary Review Team, or SMART; (b) the Community-in-Schools Partnership Program (CISP); and (c) Therapeutic Mentorship Program. (a)SMART: La Plata Youth Services houses The Student Multidisciplinary Assessment Review Team, or SMART. SMART is a community-based case management tool, which addresses the needs of habitually truant and at-risk students facing complex need situations that require wraparound care and collaborative case management. Within the County, approximately 230 students annually meet the criteria for habitual truancy. (Durango and Bayfield School Districts 2012-2014) Became a part of the State of Colorado Collaborative Management Program, creating access to sustainable funding and technical assistance.Was recognized by the Colorado Non-Profit Association as one of four finalists for the Colorado Collaboration Award.Successfully advocated for the termination of detention as a legal penalty for truancy in the 6th Judicial District.Has not referred students to court for truancy for two years.Served 14 students through a total of 30 collaborative review meetings.o85% connected with mental health serviceso64% engaged with community serviceso43% engaged in other pro-social activitieso6 youth were served who were no longer enrolled in schooloOf those attending school, 83% improved attendance(b)Community-in-Schools Partnership (CISP) Program provides a wrap-around, early intervention and prevention response to the issues facing chronically absent, habitually truant, and at-risk students and their families. Programming concentrates on improving school climate and coordinated delivery of community resources in the school setting, including mentorship, family outreach, mental health, case management, restorative justice, tutoring, and transportation. Was published as a Case Study for truancy intervention by the State of Colorado Juvenile Justice and Delinquency Prevention Council (JJDPC).Presented a webinar on behalf of the Department of Education.Expanded to serve four schools: Animas Valley Elementary, Escalante Middle, Miller Middle, and Park Elementary.Served 130 students through all four schoolso38% were provided with in-school mental health serviceso77% participated in year-long, in-school mentorship (Check & Connect)o70% improved attendance(c)Therapeutic Mentorship: RP delivers a neurologically-based, therapeutic intervention to youth who experience significant adversity and provides robust training and professional development to burgeoning practitioners in the mental health field. Piloted its first year in 2015-16Engaged five mentors from the University of Denver, Fort Lewis College, & Animas High School, one of whom was subsequently appointed by the Governor to the JJDPC.Served nine students for an entire school year with 0% attritiono100% engaged with community serviceso33% engaged in other pro-social activitieso63% improved attendance
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IRS990/RegularMonitoringEnfrcInd0true
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from federal and state income taxes under the provisions of Internal Revenue Code Section 501(c)(3). Accordingly, no provision or liability for income taxes has been provided in the accompanying financial statements. The Organization's IRS Form 990 is subject to examination by the IRS, generally for three years after filing.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.24$0.06$1.18$1.67$1.32$0.35
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.08$0.83$1.55$1.27$0.28
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.03$0.54$1.04$1.06$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.07$0.57$1.18$1.20$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.08$0.58$1.13$1.08$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.09$0.53$1.16$0.97$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.06$0.34$0.90$0.91$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.05$0.35$0.86$0.77$0.09
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.03$0.26$0.59$0.57$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.02$0.24$0.48$0.43$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.02$0.18$0.41$0.36$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.01$0.15$0.19
2012Summary only. Only limited summary data is available for this year.$0.15$0.01$0.14$0.20$0.19$0.01
2011Summary only. Only limited summary data is available for this year.$0.14$0.01$0.13$0.22$0.19$0.03