Civic Intelligence

Youth Guidance Association

990 • Fiscal year 2019 • EIN 93-0848235

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 24, 2020

2459 Umpqua RoadWoodburn, OR 97071

(503) 656-1405

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

65th percentile

0.09x

Higher debt load relative to revenue than 65% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

1st percentile

-239%

Higher net margin than 1% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

53rd percentile

$7,905

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 23.5% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

17th percentile

-9.5%

Faster asset growth than 17% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

1st percentile

-97%

Faster revenue growth than 1% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$811,411

Down $84,870 (-9.5%) from 2018

Net Assets

Down

$808,493

Down $73,227 (-8.3%) from 2018

Liabilities

Down

$2,918

Down $11,643 (-80%) from 2018

Revenue

Down

$33,678

Down $968,036 (-97%) from 2018

Expenses

Down

$114,313

Down $1,496 (-1.3%) from 2018

Net Income

Down

-$80,635

Down $966,540 (-109%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $948,740Liabilities 2011: $98,773Net Assets 2011: $849,9672011Assets 2012: $903,217Liabilities 2012: $77,724Net Assets 2012: $825,4932012Assets 2013: $851,843Liabilities 2013: $71,287Net Assets 2013: $780,5562013Assets 2014: $799,644Liabilities 2014: $76,549Net Assets 2014: $723,0952014Assets 2015: $824,556Liabilities 2015: $104,483Net Assets 2015: $720,0732015Assets 2016: $389,460Liabilities 2016: $186,146Net Assets 2016: $203,3142016Assets 2017: $20,312Liabilities 2017: $20,610Net Assets 2017: -$2982017Assets 2018: $896,281Liabilities 2018: $14,561Net Assets 2018: $881,7202018Assets 2019: $811,411Liabilities 2019: $2,918Net Assets 2019: $808,4932019Assets 2020: $700,545Liabilities 2020: $2,188Net Assets 2020: $698,3572020Assets 2021: $623,609Liabilities 2021: $1,062Net Assets 2021: $622,5472021Assets 2022: $379,934Liabilities 2022: $2,298Net Assets 2022: $377,6362022Assets 2023: $284,129Liabilities 2023: $1,483Net Assets 2023: $282,6462023Assets 2024: $145,107Liabilities 2024: $1,6602024Assets 2025: $0Net Assets 2025: $02025

Highlighted filing

2019

Assets$811,411
Liabilities$2,918
Net Assets$808,493

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,488,659Expenses 2011: $1,390,809Net Income 2011: $97,8502011Revenue 2012: $1,453,521Expenses 2012: $1,477,995Net Income 2012: -$24,4742012Revenue 2013: $1,423,350Expenses 2013: $1,468,287Net Income 2013: -$44,9372013Revenue 2014: $1,446,226Expenses 2014: $1,503,687Net Income 2014: -$57,4612014Revenue 2015: $1,528,742Expenses 2015: $1,531,764Net Income 2015: -$3,0222015Revenue 2016: $1,365,484Expenses 2016: $1,882,243Net Income 2016: -$516,7592016Revenue 2017: $194,412Expenses 2017: $169,223Net Income 2017: $25,1892017Revenue 2018: $1,001,714Expenses 2018: $115,809Net Income 2018: $885,9052018Revenue 2019: $33,678Expenses 2019: $114,313Net Income 2019: -$80,6352019Revenue 2020: $9,597Expenses 2020: $129,454Net Income 2020: -$119,8572020Revenue 2021: $6,843Expenses 2021: $158,861Net Income 2021: -$152,0182021Revenue 2022: $1,258Expenses 2022: $202,541Net Income 2022: -$201,2832022Revenue 2023: $78Expenses 2023: $123,706Net Income 2023: -$123,6282023Revenue 2024: $0Expenses 2024: $154,987Net Income 2024: -$154,9872024Revenue 2025: $0Expenses 2025: $148,048Net Income 2025: -$148,0482025

Highlighted filing

2019

Revenue$33,678
Expenses$114,313
Net Income-$80,635
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 24, 2020
Return Version
2018v3.1
Gross Receipts
$33,678
Mission and Program Overview

Mission

Provide residential treatment services for adolescents geared to their specific needs with the structure and safety of a commnity-based program.

To distribute remaining assets of Youth Guidance Association to other not-for-profit agencies working with youth and families in the Oregon and SW Washington geographic area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$246,406$259,486▲ $13,080
Other Notes and Loans Receivable, Net$250,000$250,000→ $0
Savings and Temporary Cash Investments$333,628$231,506▼ $102,122
Cash and Non-Interest-Bearing Accounts$63,150$67,775▲ $4,625
Prepaid Expenses and Deferred Charges$2,425$2,644▲ $219
Accounts Receivable$672$0▼ $672
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$896,281$811,411▼ $84,870
Other Assets Total-$0-
Liabilities
Other Liabilities$12,761$2,630▼ $10,131
Accounts Payable and Accrued Expenses$1,800$288▼ $1,512
Total Liabilities$14,561$2,918▼ $11,643
Net Assets / Fund Balance
Unrestricted Net Assets$881,720$808,493▼ $73,227
Total Net Assets Fund Balance$881,720$808,493▼ $73,227
Total Liabilities and Net Assets / Fund Balance$896,281$811,411▼ $84,870
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Martin LowenExecutive DirecPT$7,905$7,905

Board Members and Trustees

NameTitle
Tom MillerChairman
Rocky ArnVice-chair
Dan RogersDirector
David NessDirector
John RasmussenDirector
Larry GuisingerDirector
Lillian HarewoodDirector
Matt GilbertDirector
Mel OlsenDirector
Mike BarclayDirector
Teresa CarrollDirector
Shirley HeckSecretary
Cec RingsageTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$34
Program Service Revenue
$12,763
Investment Income
$20,881
Other Revenue
$0
All Other Contributions
$34
Change in Net Assets
$-80,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$91,870
Other Expenses$12,854
Salaries, Compensation, and Employee Benefits$9,589
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$91,870--$91,870
Current Officers, Directors, Trustees, and Key Employees-$7,905-$7,905
Fees for Service Investment Mgmnt Fees-$3,735-$3,735
Fees for Services Accounting-$3,450-$3,450
Insurance-$2,425-$2,425
Office Expenses-$1,724-$1,724
Other Salaries and Wages-$999-$999
Payroll Taxes-$685-$685
Fees for Services Legal-$440-$440
Other Expenses-$47-$47
All Other Expenses-$22-$22
Total Functional Expenses$91,870$22,443$0$114,313
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Oregon Community FoundationPortland, OR501(c)3Community Grant Program$91,870
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Payroll Liabilities$2,630
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Youth guidance association has reviewed financial statements which are reviewed by the board and cross referenced with the form 990.

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

Youth guidance association makes its policies and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Youth Guidance Association
EIN
93-0848235
Address
2459 UMPQUA ROAD, WOODBURN, OR 97071

Signing Officer

Name
Martin Lowen
Title
Executive Direc
Signed
2020-02-24
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Or
Voting Board Members
13
Independent Board Members
13
Employees
2

Preparer

Firm
Wilcox Arredondo & Co
Address
190 North Douglas, Canby, OR 97013
Preparer
Jeremy Gingerich
Phone
5032667545
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IRS990/LegalDomicileStateCd0OR
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To distribute remaining assets of Youth Guidance Association to other not-for-profit agencies working with youth and families in the Oregon and SW Washington geographic area.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0881720
IRS990/NetAssetsOrFundBalancesEOYAmt0808493
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt07408
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01724
IRS990/OfficeExpensesGrp/TotalAmt01724
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0LICENSES AND DUES
IRS990/OtherExpensesGrp/Desc1WEBSITE
IRS990/OtherExpensesGrp/Desc2BOARD EXPENSE
IRS990/OtherExpensesGrp/Desc3VEHICLE/TRANSPORTATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0728
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1208
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt275
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt347
IRS990/OtherExpensesGrp/TotalAmt0728
IRS990/OtherExpensesGrp/TotalAmt1208
IRS990/OtherExpensesGrp/TotalAmt275
IRS990/OtherExpensesGrp/TotalAmt347
IRS990/OtherLiabilitiesGrp/BOYAmt012761
IRS990/OtherLiabilitiesGrp/EOYAmt02630
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0999
IRS990/OtherSalariesAndWagesGrp/TotalAmt0999
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0250000
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0250000
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0685
IRS990/PayrollTaxesGrp/TotalAmt0685
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02425
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02644
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012763
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012763
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0983730
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt092097
IRS990/PYInvestmentIncomeAmt013612
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt08579
IRS990/PYProgramServiceRevenueAmt04372
IRS990/PYRevenuesLessExpensesAmt0885905
IRS990/PYSalariesCompEmpBnftPaidAmt015133
IRS990/PYTotalExpensesAmt0115809
IRS990/PYTotalRevenueAmt01001714
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-80635
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0333628
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0231506
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt012797
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0988102
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0194161
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0259864
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0143285
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01598209
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt020881
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt013612
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0110
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0218
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt034823
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt074
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt012555
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt010970
IRS990ScheduleA/OtherIncome170Grp/TotalAmt023599
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96470
IRS990ScheduleA/PublicSupportPY170Pct00.96500
IRS990ScheduleA/PublicSupportTotal170Amt01598209
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt012797
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0988102
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0194161
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0259864
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0143285
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01598209
IRS990ScheduleA/TotalSupportAmt01656631
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02630
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalLiabilityAmt02630
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt091870
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0COMMUNITY GRANT PROGRAM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0OREGON COMMUNITY FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0237315673
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01221 SW YAMHILL ST STE 100
IRS990ScheduleI/RecipientTable/USAddress/CityNm0PORTLAND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd097205
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YOUTH GUIDANCE ASSOCIATION HAS REVIEWED FINANCIAL STATEMENTS WHICH ARE REVIEWED BY THE BOARD AND CROSS REFERENCED WITH THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YOUTH GUIDANCE ASSOCIATION MAKES ITS POLICIES AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.15$0.15
2024Summary only. Only limited summary data is available for this year.$0.15$0.00$0.00$0.15$0.15
2023Summary only. Only limited summary data is available for this year.$0.28$0.00$0.28$0.00$0.12$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.00$0.38$0.00$0.20$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.00$0.62$0.01$0.16$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.00$0.70$0.01$0.13$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.03$0.11$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.01$0.88$1.00$0.12$0.89
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.02$0.00$0.19$0.17$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.19$0.20$1.37$1.88$0.52
2015Detailed filing. Detailed filing data is available for this year.$0.82$0.10$0.72$1.53$1.53$0.00
2014Summary only. Only limited summary data is available for this year.$0.80$0.08$0.72$1.45$1.50$0.06
2013Summary only. Only limited summary data is available for this year.$0.85$0.07$0.78$1.42$1.47$0.04
2012Summary only. Only limited summary data is available for this year.$0.90$0.08$0.83$1.45$1.48$0.02
2011Summary only. Only limited summary data is available for this year.$0.95$0.10$0.85$1.49$1.39$0.10