COTTAGE STREET YOUTH LAW

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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

2022

Legal Domicile

Principal Officer

DALE WILHELM

Phone

5038517050

Tax Period

2023-01-01 to 2023-12-31

COTTAGE STREET YOUTH LAW, founded in 2022, is a small nonprofit in the Crime & Legal sector that reported $236K in total revenue in fiscal year 2023. Revenue surged 424% from the prior year, signaling strong growth momentum. The organization ran a surplus of $38K, a strong 16% operating margin.

Mission

COTTAGE STREET YOUTH LAW (CSYL) ATTORNEYS ARE APPOINTED BY THE COURT TO REPRESENT INDIGENT CHILDREN, YOUTH, AND PARENTS INVOLVED IN THE FOSTER CARE AND JUVENILE JUSTICE SYSTEMS. CSYL ALSO SEEKS TO EDUCATE, INFORM, AND PROMOTE DIGNITY AND RESPECT FOR PEOPLE INVOLVED IN THE JUVENILE JUSTICE SYSTEM.

Program Service Accomplishments

Program 1

Expenses: $139,656 Revenue: $236,000

COTTAGE STREET YOUTH LAW (CSYL) CURRENTLY ENGAGES IN A 1.0 MAXIMUM ATTORNEY CASELOAD (MAC) CONTRACT WITH THE OREGON PUBLIC DEFENSE COMMISSION (OPDC) TO FULFILL AN ENTIRE FULL TIME ATTORNEY POSITION CASELOAD AS DEFINED BY OPDC. IN THAT CONTRACT CSYL AGREES TO ACCEPT COURT APPOINTMENTS TO INDIGENT DEFENDANTS OR JUVENILE DELINQUENT DEFENDANTS, AND PARENTS, GUARDIANS, OR CHILDREN INVOLVED IN OREGON DEPARTMENT OF HUMAN SERVICES JUVENILE DEPENDENCY COURT. IN THE YEAR OF 2023 ALONE, CSYL ACCEPTED APPOINTMENT TO AT LEAST 80 NEW LEGAL CASES, MAINTAINED AT OR ABOVE A 300 MAC, WHICH INDICATES A FULL ASSIGNMENT OF CASES, AND CURRENTLY MAINTAINS OPEN CASES IN EXCESS OF 122 CASES. CSYL CONTINUES TO ACCEPT APPOINTMENTS TO INDIGENT CLIENTS WHO HAVE THE RIGHT TO AN ATTORNEY AND THE STATE OF OREGON REQUIRES ATTORNEYS WITH THE APPROPRIATE CERTIFICATION TO REPRESENT THEM.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $236,000

Investment Income $0

Other Revenue $0

TOTAL REVENUE $236,000

Expense Breakdown

Grants Paid $0

Salaries & Benefits $169,810

Fundraising Expenses $0

Program Expenses $139,656

Other Expenses $28,652

TOTAL EXPENSES $198,462

Year-over-Year Comparison

	2023	2022	Change
Revenue	$236,000	$45,000	+4.2%
Expenses	$198,462	$39,850	+4.0%
Net Income	$37,538	$5,150	+6.3%

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

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

$111,961

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSHUA GWIN	PRESIDENT	1.00	Officer Director	$0	$0	$0
MORGAN WOODS	SECRETARY	1.00	Officer Director	$0	$0	$0
JENNIFER SENNER	TREASURER	1.00	Officer Director	$0	$0	$0
COURTNEY SOLTERBECK	MEMBER AT-LARGE	1.00	Director	$0	$0	$0
MAXWELL RANSON	MEMBER AT-LARGE	1.00	Director	$0	$0	$0
JUAN VALDEZ	MEMBER AT-LARGE	1.00	Director	$0	$0	$0
DALE WILHELM	EXECUTIVE DIRECTOR	40.00	Officer	$81,961	$30,000	$111,961

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
2024	No data	No data	No data	No data
2023	$236,000	$198,462	$42,688	$37,538