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Nonprofiteer
← 360 YOUTH SERVICES

Form 990 for tax year 2024

Filed by 360 YOUTH SERVICES.

Totals

Total revenue
$5,630,398
Total expenses
$5,806,576
Contributions and grants received
$562,265
Grants paid
$0
Program service revenue
$5,078,028
Investment income
$22,991
Other revenue
-$32,886
Total assets, end of year
$4,232,541
Total liabilities, end of year
$2,481,722
Net assets or fund balances, end of year
$1,750,819
Program services expenses (Part IX)
$5,311,476
Management and general expenses
$301,387
Fundraising expenses
$193,713
Program service expenses (Part III)
$5,311,476

Program services were 91.5% 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.

  • 1c · Fundraising events

    $32,870

  • 1f · All other contributions, gifts and grants

    $529,395

  • 2a · Program service revenue: GOVERNMENT CONTRACTS

    total $5,043,738 · related or exempt $5,043,738

  • 2b · Program service revenue: PROGRAM REVENUE

    total $34,290 · related or exempt $34,290

  • 3 · Investment income

    total $88,363 · excluded $88,363

  • 7a · Gross sales of assets other than inventory

    securities $726,090 · other assets $1,283,515

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

    securities $724,384 · other assets $1,350,593

  • 7c · Gain or loss

    securities $1,706 · other assets -$67,078

  • 7d · Net gain or loss

    total -$65,372 · excluded -$65,372

  • 8a · Fundraising events: gross income

    $5,040

  • 8a · Fundraising events: contributions included on line 1c

    $32,870

  • 8b · Fundraising events: direct expenses

    $37,926

  • 8c · Net income from fundraising events

    total -$32,886 · excluded -$32,886

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $2,269,835 · program services $2,110,612 · management and general $77,533 · fundraising $81,690

  • 8 · Pension plan contributions

    total $27,321 · program services $25,405 · management and general $933 · fundraising $983

  • 9 · Other employee benefits

    total $192,146 · program services $178,668 · management and general $6,563 · fundraising $6,915

  • 10 · Payroll taxes

    total $151,482 · program services $140,856 · management and general $5,174 · fundraising $5,452

  • 11f · Fees: investment management

    total $17,766 · management and general $17,766

  • 11g · Fees: other

    total $278,092 · program services $159,501 · management and general $71,147 · fundraising $47,444

  • 12 · Advertising and promotion

    total $39,780 · program services $37,563 · management and general $1,346 · fundraising $871

  • 13 · Office expenses

    total $248,030 · program services $237,694 · management and general $9,645 · fundraising $691

  • 14 · Information technology

    total $28,206 · program services $8,705 · management and general $1,531 · fundraising $17,970

  • 16 · Occupancy

    total $351,711 · program services $320,487 · management and general $31,224

  • 17 · Travel

    total $88,247 · program services $82,693 · management and general $3,687 · fundraising $1,867

  • 19 · Conferences, conventions and meetings

    total $18,527 · program services $11,709 · management and general $543 · fundraising $6,275

  • 22 · Depreciation, depletion and amortization

    total $23,616 · program services $16,279 · management and general $7,337

  • 23 · Insurance

    total $68,298 · program services $66,946 · management and general $200 · fundraising $1,152

  • 24a · Other expenses: SPECIFIC ASSISTANCE

    total $1,200,674 · program services $1,199,271 · management and general $99 · fundraising $1,304

  • 24b · Other expenses: ALLOCATED PROGRAM EXPEN

    total $443,156 · program services $443,156

  • 24c · Other expenses: TELEPHONE

    total $54,078 · program services $39,395 · management and general $14,214 · fundraising $469

  • 24e · All other expenses

    total $305,611 · program services $232,536 · management and general $52,445 · fundraising $20,630

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $615,486 · end of year -$43,144

  • 2 · Savings and temporary cash investments

    beginning of year $139,814 · end of year $288,315

  • 3 · Pledges and grants receivable

    beginning of year $401,000 · end of year $293,000

  • 4 · Accounts receivable

    beginning of year $649,038 · end of year $554,913

  • 9 · Prepaid expenses and deferred charges

    beginning of year $170 · end of year $43,973

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

    $415,303

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

    $40,926

  • 10c · Land, buildings and equipment, net

    beginning of year $1,655,494 · end of year $374,377

  • 11 · Investments: publicly traded securities

    beginning of year $980,814 · end of year $2,415,652

  • 15 · Other assets

    beginning of year $1,914,550 · end of year $305,455

  • 17 · Accounts payable and accrued expenses

    beginning of year $348,882 · end of year $303,841

  • 19 · Deferred revenue

    beginning of year $26,676 · end of year $198,148

  • 25 · Other liabilities

    beginning of year $4,170,748 · end of year $1,979,733

  • 27 · Net assets without donor restrictions

    beginning of year $1,299,060 · end of year $1,335,253

  • 28 · Net assets with donor restrictions

    beginning of year $511,000 · end of year $415,566

Mission and programs · 2024

Mission

360 YOUTH SERVICES PROVIDES LIFE-CHANGING SERVICES FOR YOUTH THROUGH SUBSTANCE ABUSE PREVENTION EDUCATION, COUNSELING AND SHELTER.

Activities or mission (Part I)

SUPPORT NEEDS AND CONCERNS OF YOUTH THROUGH PREVENTATIVE EDUCATION, COUNSELING AND SHELTER.

  • 1.HOUSING PROGRAMS: PROVIDE SAFE AND STABLE APARTMENTS OR RENT PAYMENTS FOR UP TO 24 MONTHS TO YOUTH AGES 18-24 WHO ARE EXPERIENCING HOMELESSNESS WITH THE GOAL OF GRADUATING INTO PERMANENT HOUSING. ALSO FOCUSES ON EDUCATION, EMPLOYMENT AND OTHER LIFE SKILLS TO HELP YOUTH MOVE TOWARD INDEPENDENCE. LAST FISCAL YEAR, TRANSITIONAL HOUSING HAD 86% OF YOUTH SERVED EXIT TO PERMANENT HOUSING AND RAPID REHOUSING HAS 90% EXIT TO PERMANENT STABLE HOUSING. 117 INDIVIDUALS WERE SERVED IN FY25.

    Expenses $2,586,544 · Revenue $2,658,445

  • CORNERSTONE: PROVIDES SHORT-TERM, RESIDENTIAL GROUP HOUSING FOR YOUTH-IN-CARE BOYS, AGES 13-17. THE PROGRAM ALSO OFFERS COUNSELING AND LIFE SKILLS GROUPS.

    Expenses $1,148,746 · Revenue $1,301,506

  • PREVENTION: 360 YOUTH SERVICES' PREVENTION PROGRAMS WORK PROACTIVELY TO PROVIDE TEENS AND PARENTS INFORMATION, EDUCATION AND RESOURCES WITH THE GOAL OF PREVENTING AND REDUCING YOUTH SUBSTANCE USE. LEADERSHIP IS OFFERED THROUGH COMMUNITY-WIDE PREVENTION PROGRAMS, INCLUDING OPERATION SNOWBALL, POWER OF CHOICE, YOUTH PREVENTION EDUCATION AND COMMUNITY ALLIANCE FOR PREVENTION. OVERALL, WE PROVIDE SERVICES FOR 5 HIGH SCHOOLS, 12 MIDDLE SCHOOLS AND SERVE ABOUT 24,000+ STUDENTS ANNUALLY AS WELL AS 19,000+ PARENTS.

    Expenses $686,198 · Revenue $519,347

  • COMMUNITY-BASED MENTAL HEALTH SERVICES: 360 YOUTH SERVICES PROVIDES VITAL COMMUNITY MENTAL HEALTH SERVICES TO SUPPORT INDIVIDUALS AGES 11 TO 25 AND THEIR FAMILIES. THESE SERVICES PROVIDE TAILORED INTERVENTIONS, INCLUDING INDIVIDUAL THERAPY, FAMILY THERAPY, GROUP THERAPY, AND CRISIS INTERVENTION. THEY ADDRESS A RANGE OF ISSUES, SUCH AS ANXIETY, DEPRESSION, TRAUMA, AND BEHAVIORAL DISORDERS.SCHOOL-BASED MENTAL HEALTH SERVICES: THESE SERVICES ARE CRUCIAL FOR SUPPORTING STUDENTS' EMOTIONAL AND PSYCHOLOGICAL WELL-BEING BY PROVIDING ACCESS TO COUNSELING, INTERVENTION PROGRAMS, AND RESOURCES THAT ADDRESS ISSUES SUCH AS ANXIETY, DEPRESSION, AND STRESS. 360 YOUTH SERVICES' SCHOOL-BASED COUNSELORS HELP CREATE A SUPPORTIVE ENVIRONMENT WHERE STUDENTS CAN DEVELOP HEALTHY COPING STRATEGIES, IMPROVE THEIR ACADEMIC PERFORMANCE, AND BUILD STRONGER EMOTIONAL RESILIENCE, ULTIMATELY CONTRIBUTING TO THEIR OVERALL SUCCESS BOTH IN AND OUT OF THE CLASSROOM.MENTAL HEALTH JUVENILE JUSTICE SUPPORT SERVICES: OUR CLINICAL PROFESSIONALS WORK WITH LEGAL AUTHORITIES TO CREATE INDIVIDUALIZED ACTION PLANS AND COLLABORATE WITH THE JUVENILE COURT SYSTEM, PRIORITIZING REHABILITATION OVER PUNISHMENT TO ENSURE YOUTH RECEIVE ESSENTIAL MENTAL HEALTH SUPPORT. THE PROGRAM SERVED 249 CLIENTS IN FY25.

    Expenses $889,988 · Revenue $598,730

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • BRENNA WOODLEY

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • LAURIE ERICKSON

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • ANTHONY STEPHENS

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • GRETCHEN WINTER

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • MELVIN FAULKNER

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • REV JEFFREY HOWELL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • TAMELA MILAN-ALEXANDER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • ROBERT BLACKWELL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • MANDY LESKO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • MARY LOU BYRUM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • KRIS MAHON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • BRUCE MEIER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • MICHAEL BERTRAND

    PRESIDENT/CEO

    Total calculated
    $256,022
    From this org
    $0
    From related orgs
    $227,618
    Other
    $28,404
    Hours/week
    4 + 41 related

    Schedule J breakdown matched by us

    Base
    $0 + $227,618 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $28,404 related
    Filer's total
    $0 + $256,022 related

  • DHIREN SHAH

    CHIEF FINANCIAL OFFICER

    Total calculated
    $243,847
    From this org
    $0
    From related orgs
    $216,654
    Other
    $27,193
    Hours/week
    4 + 41 related

    Schedule J breakdown matched by us

    Base
    $0 + $201,654 related
    Bonus
    $0 + $15,000 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $27,193 related
    Filer's total
    $0 + $243,847 related

  • CHERYL WENDT

    VP AND CHIEF DEVELOPMENT OFFICER

    Total calculated
    $175,534
    From this org
    $0
    From related orgs
    $173,868
    Other
    $1,666
    Hours/week
    4 + 41 related

    Schedule J breakdown matched by us

    Base
    $0 + $158,868 related
    Bonus
    $0 + $15,000 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $1,666 related
    Filer's total
    $0 + $175,534 related

  • LATASHA ROBERSON-GUIFARO

    VP AND CHIEF STRATEGY OFFICER

    Total calculated
    $197,287
    From this org
    $0
    From related orgs
    $185,979
    Other
    $11,308
    Hours/week
    4 + 41 related

    Schedule J breakdown matched by us

    Base
    $0 + $170,979 related
    Bonus
    $0 + $15,000 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $11,308 related
    Filer's total
    $0 + $197,287 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

None.

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

The filer's explanations (Part III)

PART I, LINE 3
THE COMPENSATION OF THE PRESIDENT & CEO OF LUTHERAN CHILD AND FAMILY SERVICES IS DETERMINED USING A COMPENSATION COMMITTEE AND COMPENSATION SURVEYS OR STUDIES AND IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES ANNUALLY IN AN EXECUTIVE SESSION DURING THE FALL OR WINTER BOARD MEETING. THIS BOARD IS NOT COMPRISED OF ANY EMPLOYEES. IT IS THE POLICY OF THE FOUNDATION TO PAY WAGES AND SALARIES WHICH ARE COMPETITIVE WITH OTHER SOCIAL SERVICES ORGANIZATIONS WITH SIMILAR SCOPE AND SERVICES IN THE COMMUNITY. THE COMPENSATION FOR THE OFFICERS OF THE FOUNDATION IS ESTABLISHED BY THE PRESIDENT & CEO OF LUTHERAN CHILD AND FAMILY SERVICES.

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.

Provenance

Return type
form_990
Tax year
2024
Filed
13 March 2026
IRS schema version
2024v5.5
Source object
202600839349300445

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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