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Nonprofiteer
← YOUTH OPPORTUNITY CENTER INC

Form 990 for tax year 2022

Filed by YOUTH OPPORTUNITY CENTER INC.

Totals

Total revenue
$14,880,462
Total expenses
$15,966,335
Contributions and grants received
$2,308,037
Grants paid
$13,052
Program service revenue
$12,211,435
Investment income
$286,023
Other revenue
$74,967
Total assets, end of year
$22,211,782
Total liabilities, end of year
$4,146,435
Net assets or fund balances, end of year
$18,065,347
Program services expenses (Part IX)
$10,142,841
Management and general expenses
$5,787,845
Fundraising expenses
$35,649
Program service expenses (Part III)
$10,142,841

Program services were 63.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $2,169,401

  • 1e · Government grants (contributions)

    $37,950

  • 1f · All other contributions, gifts and grants

    $100,686

  • 2a · Program service revenue: YOUTH OPPORTUNITY CENTER

    total $6,472,155 · related or exempt $6,472,155

  • 2b · Program service revenue: TASC UNIT

    total $2,836,130 · related or exempt $2,836,130

  • 2c · Program service revenue: TRU HARBOR

    total $1,601,270 · related or exempt $1,601,270

  • 2d · Program service revenue: DETENTION CENTER

    total $1,301,880 · related or exempt $1,301,880

  • 3 · Investment income

    total $87,200 · excluded $87,200

  • 7a · Gross sales of assets other than inventory

    securities $2,012,154 · other assets $5,145

  • 7b · Less cost or other basis and sales expenses

    securities $1,818,476 · other assets $0

  • 7c · Gain or loss

    securities $193,678 · other assets $5,145

  • 7d · Net gain or loss

    total $198,823 · excluded $198,823

  • 11a · Other revenue: GAIN ON DEBT FORGIVENESS - PPP LO

    total $74,967 · related or exempt $74,967

  • 11e · Other revenue, total

    $74,967

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,100 · program services $1,100

  • 2 · Grants to domestic individuals

    total $11,952 · program services $11,952

  • 5 · Compensation of officers, directors and key employees

    total $1,246,953 · program services $566,962 · management and general $679,991

  • 7 · Other salaries and wages

    total $7,554,430 · program services $6,369,246 · management and general $1,159,005 · fundraising $26,179

  • 8 · Pension plan contributions

    total $217,968 · program services $88,285 · management and general $129,754 · fundraising -$71

  • 9 · Other employee benefits

    total $2,169,226 · program services $1,152,256 · management and general $1,012,522 · fundraising $4,448

  • 10 · Payroll taxes

    total $693,959 · program services $507,785 · management and general $183,876 · fundraising $2,298

  • 11f · Fees: investment management

    total $27,328 · program services $106 · management and general $27,222

  • 11g · Fees: other

    total $424,003 · program services $66,462 · management and general $354,797 · fundraising $2,744

  • 12 · Advertising and promotion

    total $20,194 · management and general $19,956 · fundraising $238

  • 13 · Office expenses

    total $256,801 · program services $45,443 · management and general $211,307 · fundraising $51

  • 14 · Information technology

    total $117,991 · program services $6,550 · management and general $111,441

  • 16 · Occupancy

    total $996,083 · program services $392,681 · management and general $603,402

  • 17 · Travel

    total $91,497 · program services $27,579 · management and general $63,918

  • 19 · Conferences, conventions and meetings

    total $38,304 · program services $15,922 · management and general $22,382

  • 20 · Interest

    total $115,918 · management and general $115,918

  • 22 · Depreciation, depletion and amortization

    total $685,136 · program services $238,156 · management and general $446,980

  • 23 · Insurance

    total $333,089 · program services $10,499 · management and general $322,590

  • 24a · Other expenses: MEALS

    total $435,538 · program services $435,538

  • 24b · Other expenses: BAD DEBT

    total $205,207 · management and general $205,207

  • 24c · Other expenses: HOUSING ASSISTANCE

    total $86,045 · program services $86,045

  • 24d · Other expenses: DUES AND SUBSCRIPTIONS

    total $39,246 · management and general $39,246

  • 24e · All other expenses

    total $198,367 · program services $120,274 · management and general $78,331 · fundraising -$238

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $293,615 · end of year $120,093

  • 2 · Savings and temporary cash investments

    beginning of year $744,240 · end of year $3,434,147

  • 4 · Accounts receivable

    beginning of year $4,311,333 · end of year $2,114,980

  • 9 · Prepaid expenses and deferred charges

    beginning of year $510,036 · end of year $507,863

  • 10a · Land, buildings and equipment: cost or other basis

    $25,245,884

  • 10b · Land, buildings and equipment: accumulated depreciation

    $13,844,242

  • 10c · Land, buildings and equipment, net

    beginning of year $12,033,961 · end of year $11,401,642

  • 11 · Investments: publicly traded securities

    beginning of year $2,221,607 · end of year $1,103,035

  • 12 · Investments: other securities

    beginning of year $4,834,067 · end of year $3,224,360

  • 15 · Other assets

    beginning of year $917,824 · end of year $305,662

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,318,017 · end of year $1,577,508

  • 20 · Tax-exempt bond liabilities

    beginning of year $1,580,025 · end of year $1,270,025

  • 23 · Secured mortgages and notes payable

    beginning of year $855,048 · end of year $755,208

  • 25 · Other liabilities

    beginning of year $1,148,144 · end of year $543,694

  • 27 · Net assets without donor restrictions

    beginning of year $20,419,463 · end of year $17,609,483

  • 28 · Net assets with donor restrictions

    beginning of year $545,986 · end of year $455,864

Mission and programs · 2022

Mission

PROVIDING A CARING, COORDINATED, AND COMPREHENSIVE CONTINUUM OF BEHAVIORAL HEALTH SERVICES FOR CHILDREN, FAMILIES, AND THE JUVENILE JUSTICE SYSTEM.

  • THE YOUTH OPPORTUNITY CENTER IS A NATIONALLY ACCREDITED,RESIDENTIAL YOUTH-CARE ORGANIZATION THAT MEETS THE HIGHEST STANDARDS AND BEST PRACTICES WITHIN THE SOCIAL SERVICES FIELD. THE YOC COMBINES COMPREHENSIVE SERVICES, A PROFESSIONALLY-TRAINED STAFF AND REVOLUTIONARY FACILITIES TO MEET THE INDIVIDUAL NEEDS OF OUR YOUTH, FAMILIES, AND COMMUNITIES. OUR DISTINCTIVENESS COMES FROM THE ABILITY WE HAVE TO SERVICE YOUTH IN A DIVERSITY OF PROGRAMS ACROSS THE CONTINUUM. UNDER OUR UMBRELLA, THERE IS AN INTERNAL CONNECTEDNESS OF SERVICES TO PROVIDE CHILDREN AND ADOLESCENTS WITH THE CARE AND GUIDANCE THEY NEED TO HELP THEM LEAD HEALTHY, PRODUCTIVE AND FULFILLING LIVES.

    Expenses $5,683,329 · Grants $13,052 · Revenue $6,547,122

  • THE TASC UNIT IS A UNIQUE RESIDENTIAL TREATMENT PROGRAM DEVOTED TO HELPING ADOLESCENTS WHO ARE DEALING WITH SEVERE PSYCHIATRIC SYMPTOMS THAT REQUIRE A SECURE TREATMENT PROGRAM. YOUTH WITHIN THE TASC UNIT MAY HAVE A HISTORY OF MULTIPLE FAILED PLACEMENTS DUE TO ACUTE PSYCHIATRIC SYMPTOMS SUCH AS BIPOLAR DISORDER, PSYCHOTIC DISORDERS, BORDERLINE PERSONALITY TRAITS OR SEVERE DEPRESSION. YOUTH WHO ARE PLACED IN THE TASC UNIT ARE TYPICALLY NOT MANAGEABLE OR SAFE IN A LESS-RESTRICTIVE RESIDENTIAL PROGRAM OR WITHIN THE COMMUNITY. RESIDENTS PLACED IN THE TASC UNIT ARE ASSIGNED TO INDIVIDUAL BEDROOMS WITH 24-HOUR SUPERVISION. THE PROGRAMS ARE DESIGNED TO ENSURE BOTH THE SAFETY AND POSITIVE GROWTH OF EACH ADOLESCENT WE SERVE.

    Expenses $1,832,806 · Revenue $2,836,130

  • TRU HARBOR IS A PRIVATE SECURE RESIDENTIAL TREATMENT PROGRAM DEVOTED TO PROVIDING COMPREHENSIVE TREATMENT AND SERVICES TO COMMERCIALLY SEXUALLY EXPLOITED CHILDREN (CSEC) AND SEX TRAFFICKING SURVIVORS. COMMERCIAL SEXUAL EXPLOITATION (CSE) IS DEFINED AS THE EXCHANGE OF SEX OR SEXUALLY EXPLICIT ACTS FOR ANYTHING OF VALUE (IE FOOD, SHELTER, CLOTHES, ETC). YOUTH WHO HAVE EXPERIENCED CSE MAY HAVE BEEN EXPLOITED BY PIMPS, GANGS, FAMILY MEMBERS, OR OLDER PEERS. THESE YOUTH HAVE SPECIFIC AND UNIQUE TREATMENT AND SAFETY NEEDS DUE TO THE COMPLEXITY OF THEIR TRAUMA. THE PROGRAM OFFERS A SAFE ENVIRONMENT WITH INDIVIDUALIZED TREATMENT PLANNING SERVICES (INCLUDING INDIVIDUAL, FAMILY, AND GROUP THERAPY) THAT ARE EVIDENCED-BASED AND CULTURALLY APPROPRIATE. IN GENERAL, STAFF ARE TRAINED IN TRAUMA-INFORMED PRACTICES TO HELP MANAGE MENTAL HEALTH SYMPTOMS, ESTABLISH HEALTHY RELATIONSHIPS AND BOUNDARIES, IMPROVE SELF-ESTEEM, CREATE GOALS FOR THE FUTURE, AND PREVENT FURTHER EXPLOITATION. ADDITIONAL SERVICES INCLUDE SURVIVOR MENTORING, WELLNESS ACTIVITIES, INDEPENDENT LIVING SERVICES, ONGOING MEDICAL AND PSYCHIATRIC CARE, AND VOCATIONAL SKILLS TRAINING.

    Expenses $1,053,602 · Revenue $1,601,270

  • THE YOC HAS PARTNERS WITH THE DELAWARE COUNTY JUVENILE JUSTICE SYSTEM TO OPERATE ONE OF THE MOST FUNDAMENTALLY PROGRESSIVE AND SOUNDLY SECURE JUVENILE DETENTION CENTERS IN THE MIDWEST. LOCATED IN A STATE-OF-THE-ART FACILITY THAT HOUSES 44 INDIVIDUAL CELLS, OUR CO-ED DETENTION FACILITY IS MONITORED BY A PROFESSIONALLY-TRAINED STAFF AND IS EQUIPPED WITH CUTTING-EDGE SECURITY TECHNOLOGY. THE YOC TAKES A POSITIVE AND RESPECTFUL APPROACH TO EACH YOUTH WE ENCOUNTER IN DETENTION SERVICES. THE COMBINATION OF A RIGID DAILY SCHEDULE, A HIGHLY STRUCTURED PROGRAM AND HIGH EXPECTATIONS, RESULTS IN SUCCESSFUL INTERVENTIONS WITH OUR DELINQUENT YOUTH.OUTPATIENT SERVICES PROGRAM OFFERS INDIVIDUAL AND FAMILY COUNSELING, PARENTING CLASSES, SPECIFIC TREATMENT NEEDS SUCH AS SUBSTANCE ABUSE AND LIFE SKILLS. DAY PROGRAMMING PROVIDES DAY REPORTING SERVICES FOR YOUTH WHO HAVE BEEN IDENTIFIED AS AT-RISK AND WHO REQUIRE INTERVENTION.

    Expenses $1,573,104 · Revenue $1,301,880

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jeffrey M Parsons

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Marilyn Scales

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Carol Seals

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Kevin Mandrell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • David Clevenger

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • John Dragoo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Barry Green

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Lori Luther

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Keith O'Neal

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Gary Phillips

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kyrsha Voelz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Richard D Rowray

    CEO/SENIOR ADMINISTRATOR

    Total calculated
    $257,953
    From this org
    $237,314
    From related orgs
    $0
    Other
    $20,639
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $237,314
    Bonus
    $0
    Other
    $0
    Deferred
    $20,409
    Nontaxable benefits
    $230
    Filer's total
    $257,953

  • Lynn Doppler

    COO

    Total calculated
    $145,923
    From this org
    $130,227
    From related orgs
    $0
    Other
    $15,696
    Hours/week
    40 + 1 related

  • Kimberly Burkholder

    CFO

    Total calculated
    $130,742
    From this org
    $123,914
    From related orgs
    $0
    Other
    $6,828
    Hours/week
    40 + 1 related

  • Jeffrey Helm

    CEO

    Total calculated
    $133,288
    From this org
    $117,968
    From related orgs
    $0
    Other
    $15,320
    Hours/week
    40 + 1 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Written employment contract

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • R&B CROWE LP

    INVESTMENT · INVESTMENTS · CA · 98% owned

    Directly controlled by YOUTH OPPORTUNITY CENTER INC

Provenance

Return type
form_990
Tax year
2022
Filed
7 May 2024
IRS schema version
2022v5.0
Source object
202401299349304115

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