CRITTENTON YOUTH SERVICES INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1956

Legal Domicile

Principal Officer

JOY E LOGAN

Phone

2516390004

Tax Period

2021-01-01 to 2021-12-31

CRITTENTON YOUTH SERVICES INC, founded in 1956, is a small nonprofit in the Human Services sector that reported $206K in total revenue in fiscal year 2021.

Mission

CRITTENTON YOUTH SERVICES, INC.IS LOCATED IN MOBILE, ALABAMA. THE MISSION IS TO PROVIDE HEALTH BASED EDUCATION TO YOUTH, 6TH-8TH GRADERS, IN A SCHOOL-BASED SETTING OR A YOUTH SITE IN THE SUMMER MONTHS TO STRENGTHEN THE SOCIAL, EMOTIONAL SKILLS FOR THE PURPOSE OF IMPROVING THEIR ACADEMICS, BEHAVIORS, AND INTERACTIONS WITH ADULTS AND PEERS. HEALTH SMARTS, THE CURRICULUM, IS IMPLEMENTED BY AN INSTRUCTOR AS WELL AS, JUNIOR AND SENIOR AMBASSADORS. TOPICS INCLUDE: UNDERSTANDING VIOLENCE AND HOW TO REACT, PREVENTING AND RESPONDING TO BULLYING, MAKING SAFE DECISIONS, EXPRESSING YOUR TROUBLESOME FEELINGS, BEING EMOTIONALLY HEALTHY, MANAGING ANGER AND ANXIETY, QUALITIES OF A HEALTHY RELATIONSHIP WITH PEERS AND ADULTS, AND CONFLICT SOLUTIONS, ETC.

Program Service Accomplishments

Program 1

Expenses: $185,314

HEALTH SMARTS HAD A TOTAL OF 1067 PARTICIPANTS FROM SEPTEMBER TO APRIL WHO WERE TAUGHT 9 TOPICS IN 8 MONTHS OF INSTRUCTION. THIRTY- EIGHT HIGH SCHOOL JUNIOR AND SENIOR AMBASSADORS TRAINED TO TEACH IN THE CLASSROOMS PLUS AN INSTRUCTOR WHO ALWAYS ACCOMPANIES THEM PRESENTED IN 13 SCHOOLS. THREE TO FOUR AMBASSADORS WHO NEED TO EARN EXTRA MONEY DURING THE SUMMER CAN BE HIRED TO TEACH IN THE SUMMER YOUTH SITES WITH AN ADULT INSTRUCTOR. EIGHT TO NINE SUMMER SITES SUCH AS BOYS AND GIRLS CLUBS, CHURCH YOUTH GROUPS AND UNITED WAY AGENCY YOUTH SITES PARTICIPATE IN THE SUMMER HEALTH SMARTS PROGRAM. AUBURN UNIVERSITY MEASURES THE SUCCESS OF OUR PROGRAM EACH YEAR BY COMPARING THE YOUTH PRE AND POSTTEST DATA. OUR RESULTS INDICATED THAT OUR PARTICIPANT SAMPLE SCORED HIGHER IN EACH OF 7 TARGET AREAS WHICH INCLUDED: EMOTION KNOWLEDGE, SELF CONFIDENCE, SOCIAL COMPETENCE, COMMITMENT TO AVOID RISKY BEHAVIOR, COOPERATIVE BEHAVIOR, AND ABUSE AWARENESS AND RESOURCEFULNESS. THE AVERAGE MAGNITUDE OF THE EFFECT SIZE FOR THE IMPROVEMENTS WAS .82 WHICH IS CONSIDERED A LARGE EFFECT.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2021)

Revenue Breakdown

Contributions & Grants $206,084

Program Service Revenue $0

Investment Income $11

Other Revenue $0

TOTAL REVENUE $206,095

Expense Breakdown

Grants Paid $0

Salaries & Benefits $132,343

Fundraising Expenses $8,377

Program Expenses $185,314

Other Expenses $76,611

TOTAL EXPENSES $208,954

Year-over-Year Comparison

	2021	2020	Change
Revenue	$206,095	N/A	N/A
Expenses	$208,954	N/A	N/A
Net Income	$-2,859	N/A	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$55,332

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOY E LOGAN	EXECUTIVE DI	40.00	Officer	$55,332	$0	$55,332
SHEILA CRIM	DIRECTOR	0.25	Director	$0	$0	$0
ROBERT MCFAIL JR	PRESIDENT	1.00	Officer Director	$0	$0	$0
VIRGINIA KNIGHT	DIRECTOR	1.00	Director	$0	$0	$0
CAROLYN OWENS	SECOND VICE	0.50	Officer Director	$0	$0	$0
MARY REYNER	TREASURER	0.50	Officer Director	$0	$0	$0
EDNA RIVERS	PAST PRESIDE	0.50	Officer Director	$0	$0	$0
LINDA ROBBINS	SECRETARY	0.50	Officer Director	$0	$0	$0
GWENDOLYN SMITH	DIRECTOR	0.25	Director	$0	$0	$0
JUDY SOUSA	FIRST VICE P	0.50	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2021	$206,095	$208,954	$19,595	$-2,859
2019	$178,080	$246,168	$26,627	$-68,088
2018	$302,230	$322,070	$94,578	$-19,840