Civic Intelligence

Youth Development Inc.

990 • Fiscal year 2019 • EIN 95-2640179

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

117 Sparrow LaneHead Waters, VA 24442

(540) 396-4822

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

4th percentile

-72%

Higher net margin than 4% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

55th percentile

$73,000

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 27.3% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

2nd percentile

-42%

Faster asset growth than 2% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

23rd percentile

-8.8%

Faster revenue growth than 23% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$707,356

Down $504,907 (-42%) from 2018

Net Assets

Down

$705,016

Down $192,437 (-21%) from 2018

Liabilities

Down

$2,340

Down $312,470 (-99%) from 2018

Revenue

Down

$267,569

Down $25,925 (-8.8%) from 2018

Expenses

Up

$460,006

Up $135,627 (+42%) from 2018

Net Income

Down

-$192,437

Down $161,552 (-523%) from 2018

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: $1,081,482Liabilities 2011: $21,398Net Assets 2011: $1,060,0842011Assets 2012: $1,057,927Liabilities 2012: $7,260Net Assets 2012: $1,050,6672012Assets 2013: $1,016,984Liabilities 2013: $15,612Net Assets 2013: $1,001,3722013Assets 2014: $1,032,938Liabilities 2014: $152Net Assets 2014: $1,032,7862014Assets 2015: $1,021,510Liabilities 2015: $16,987Net Assets 2015: $1,004,5232015Assets 2016: $1,035,705Liabilities 2016: $38,253Net Assets 2016: $997,4522016Assets 2017: $1,260,274Liabilities 2017: $331,936Net Assets 2017: $928,3382017Assets 2018: $1,212,263Liabilities 2018: $314,810Net Assets 2018: $897,4532018Assets 2019: $707,356Liabilities 2019: $2,340Net Assets 2019: $705,0162019Assets 2020: $437,879Liabilities 2020: $4,292Net Assets 2020: $433,5872020Assets 2021: $323,492Liabilities 2021: $170Net Assets 2021: $323,3222021Assets 2022: $241,642Liabilities 2022: $225Net Assets 2022: $241,4172022Assets 2023: $167,285Liabilities 2023: $757Net Assets 2023: $166,5282023Assets 2024: $143,633Liabilities 2024: $0Net Assets 2024: $143,6332024

Highlighted filing

2019

Assets$707,356
Liabilities$2,340
Net Assets$705,016

Operations Trend

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

$600K$400K$200K$0-$200K-$400KExpenses 2011: $457,8892011Expenses 2012: $284,2752012Revenue 2013: $231,587Expenses 2013: $255,531Net Income 2013: -$23,9442013Revenue 2014: $343,923Expenses 2014: $312,503Net Income 2014: $31,4202014Revenue 2015: $328,499Expenses 2015: $356,757Net Income 2015: -$28,2582015Revenue 2016: $396,770Expenses 2016: $403,841Net Income 2016: -$7,0712016Revenue 2017: $265,485Expenses 2017: $334,599Net Income 2017: -$69,1142017Revenue 2018: $293,494Expenses 2018: $324,379Net Income 2018: -$30,8852018Revenue 2019: $267,569Expenses 2019: $460,006Net Income 2019: -$192,4372019Revenue 2020: $35,804Expenses 2020: $307,233Net Income 2020: -$271,4292020Revenue 2021: $68,140Expenses 2021: $131,865Net Income 2021: -$63,7252021Revenue 2022: $22,713Expenses 2022: $104,618Net Income 2022: -$81,9052022Revenue 2023: $25,688Expenses 2023: $100,577Net Income 2023: -$74,8892023Revenue 2024: $34,434Expenses 2024: $57,329Net Income 2024: -$22,8952024

Highlighted filing

2019

Revenue$267,569
Expenses$460,006
Net Income-$192,437
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$1,384,487
Mission and Program Overview

Mission

Youth moral development. Develop vital Godliness and moral conscience in youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,131,905--
Cash and Non-Interest-Bearing Accounts$30,354$458,219▲ $427,865
Other Notes and Loans Receivable, Net$50,004$249,137▲ $199,133
Total Assets$1,212,263$707,356▼ $504,907
Liabilities
Mortgage Notes Payable Secured by Investment Property$313,749--
Other Liabilities$1,061$2,340▲ $1,279
Total Liabilities$314,810$2,340▼ $312,470
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$897,453$705,016▼ $192,437
Total Net Assets Fund Balance$897,453$705,016▼ $192,437
Total Liabilities and Net Assets / Fund Balance$1,212,263$707,356▼ $504,907
Compensation and Service Providers

Employees

NameTitleBaseTotal
F Chapin MarshChairman$73,000$73,000

Board Members and Trustees

NameTitle
Geoff StillDirector
Richard AndujoDirector
Pam PrinceSecretary
Matt ChavezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$83,960
Program Service Revenue
$137,727
Investment Income
$45,882
Other Revenue
$0
All Other Contributions
$83,960
Change in Net Assets
$-192,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$242,783
Grants and Similar Amounts Paid$122,492
Salaries, Compensation, and Employee Benefits$94,731
Total Fundraising Expense$19,415
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$115,000--$115,000
Other Salaries and Wages$19,000$73,206-$92,206
Occupancy$33,716--$33,716
Fees for Services Other$25,400--$25,400
All Other Expenses$8,408$4,376$6,762$19,546
Depreciation Depletion$14,985--$14,985
Interest-$11,978-$11,978
Travel--$10,488$10,488
Other Expenses$4,517$4,516-$9,033
Office Expenses-$8,966-$8,966
Fees for Services Accounting-$7,676-$7,676
Grants to Domestic Individuals$7,492--$7,492
Payroll Taxes$1,454$1,071-$2,525
Advertising--$2,165$2,165
Total Functional Expenses$319,802$120,789$19,415$460,006
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Calvary Chapel University IncSan Diego, CA501c3Operations$115,000
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Calvary Chapel UniversityShare Board MembersGrantNo$115,000
Coastal Christian MinistriesShare Board MembersLoan from YDI to CCMNo$50,004
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,251
Credit Card Payable$89
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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 governing body review Part VI line 11

Copy of return is provided prior to filing.

Conflict of interest policy compliance Part VI line 12C

The Organizations conflict of interest policy is distributed to each member of the Organizations governing body, its officers and its key employees on an annual basis. Each such individual provides an annual disclosure statement indicating that they have received, read, understood and agreed to comply with the policy, certifying that: (1) they have no relationships or interests that present a conflict of interest, (2) they have one or more conflicts of interest that have been fully disclosed as required by the policy and have been properly administered in conformity with the policy, or (3) they have previously undisclosed conflicts of interest and disclosing the details of such conflicts.

CEO executive director top management comp Part VI line 15A

The Organization has adopted an executive compensation setting policy applicable to all disqualified persons, including the Organizations CEO, officers, and key employees. The deliberations and decisions of the board are contemporaneously substantiated. The board utilizes comparability data in its deliberations; updated comparability data is generally obtained every two to three years.

Governing documents etc available to public Part VI line 19

The 990 and related financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Youth Development Inc
EIN
95-2640179
Address
117 Sparrow Lane, Head Waters, VA 24442

Signing Officer

Name
F Chapin Marsh
Title
Executive Direc
Phone
5403964822
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
F Chapin Marsh
Formed
1959
Legal Domicile
Va
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
25

Preparer

Firm
McGeorge CPAs PLLC
Address
11801 N Tatum Blvd Ste 229, Phoenix, AZ 85028
Preparer
AnneMarie McGeorge CPA
Phone
6025952800
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0293232
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0312083
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0396767
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0328499
IRS990ScheduleA/Total509Grp/TotalAmt01552268
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0223883
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0293234
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0312084
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0396770
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0328499
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01554470
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/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02251
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt189
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Credit Card Payable
IRS990ScheduleD/TotalLiabilityAmt02340
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0115000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Donations for operations
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0NA
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Cost
IRS990ScheduleI/RecipientTable/CashGrantAmt0115000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c3
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0NA
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Operations
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Calvary Chapel University Inc
IRS990ScheduleI/RecipientTable/RecipientEIN0463745855
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt08344 Clairemont
IRS990ScheduleI/RecipientTable/USAddress/CityNm0San Diego
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd092111
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0Book
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Coastal Christian Ministries
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Calvary Chapel University
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Share Board Members
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Share Board Members
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt050004
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1115000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Loan from YDI to CCM
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Grant
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessor2Ind0false
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0Fixed Assets Land and Equipment Sold
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02019-08-15
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0311691709
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt01019200
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0Corporation
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0Appraisal
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm0HistoryTellers Productions Inc
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0817 Old Cutler Road
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0Virginia Beach
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0VA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd023454
IRS990ScheduleN/EmployeeOfSuccessor2Ind0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copy of return is provided prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organizations conflict of interest policy is distributed to each member of the Organizations governing body, its officers and its key employees on an annual basis. Each such individual provides an annual disclosure statement indicating that they have received, read, understood and agreed to comply with the policy, certifying that: (1) they have no relationships or interests that present a conflict of interest, (2) they have one or more conflicts of interest that have been fully disclosed as required by the policy and have been properly administered in conformity with the policy, or (3) they have previously undisclosed conflicts of interest and disclosing the details of such conflicts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization has adopted an executive compensation setting policy applicable to all disqualified persons, including the Organizations CEO, officers, and key employees. The deliberations and decisions of the board are contemporaneously substantiated. The board utilizes comparability data in its deliberations; updated comparability data is generally obtained every two to three years.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 990 and related financial statements are available upon request.
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/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01212263
IRS990/TotalAssetsEOYAmt0707356
IRS990/TotalAssetsGrp/BOYAmt01212263
IRS990/TotalAssetsGrp/EOYAmt0707356
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt083960
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019415
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0120789
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0319802
IRS990/TotalFunctionalExpensesGrp/TotalAmt0460006
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0314810
IRS990/TotalLiabilitiesEOYAmt02340
IRS990/TotalLiabilitiesGrp/BOYAmt0314810
IRS990/TotalLiabilitiesGrp/EOYAmt02340
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0897453
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0705016
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0319802
IRS990/TotalProgramServiceRevenueAmt0137727
IRS990/TotalReportableCompFromOrgAmt073000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0183609
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0267569
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01212263
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0707356
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt010488
IRS990/TravelGrp/TotalAmt010488
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.03$0.06$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.03$0.10$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.02$0.10$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.07$0.13$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.43$0.04$0.31$0.27
2019Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.27$0.46$0.19
2018Detailed filing. Detailed filing data is available for this year.$1.21$0.31$0.90$0.29$0.32$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.26$0.33$0.93$0.27$0.33$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.04$0.04$1.00$0.40$0.40$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.02$0.02$1.00$0.33$0.36$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.34$0.31$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.02$0.02$1.00$0.23$0.26$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.01$1.05$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.02$1.06$0.46