YOUTH GUIDANCE ASSOCIATION (EIN 930848235) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1974

Legal Domicile

Tax Period

2022-07-01 to 2023-06-30

YOUTH GUIDANCE ASSOCIATION, founded in 1974, is a micro nonprofit that reported $78 in total revenue in fiscal year 2022. Revenue fell 94% from the prior year — a significant decline worth monitoring. Expenses of $124K exceeded revenue, resulting in a 158497% operating deficit.

Mission

PROVIDE RESIDENTIAL TREATMENT SERVICES FOR ADOLESCENTS GEARED TO THEIR SPECIFIC NEEDS WITH THE STRUCTURE AND SAFETY OF A COMMNITY-BASED PROGRAM.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $16

Program Service Revenue $62

Investment Income $0

Other Revenue $0

TOTAL REVENUE $78

Expense Breakdown

Grants Paid $109,000

Salaries & Benefits $9,249

Fundraising Expenses $0

Program Expenses $109,000

Other Expenses $5,457

TOTAL EXPENSES $123,706

Year-over-Year Comparison

	2022	2021	Change
Revenue	$78	$1,258	-0.9%
Expenses	$123,706	$202,541	-0.4%
Net Income	$-123,628	$-201,283	-0.4%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Total Directors

$7,905

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARTIN LOWEN	Executive Direc	10.00	Director	$7,905	$0	$7,905
TOM MILLER	Chairperson	1.00	Officer Director	$0	$0	$0
SHIRLEY HECK	Secretary	1.00	Officer Director	$0	$0	$0
ROCKY ARN	VICE-CHAIR	1.00	Officer Director	$0	$0	$0
LILLIAN HAREWOOD	Director	1.00	Director	$0	$0	$0
MEL OLSEN	Director	1.00	Director	$0	$0	$0
JOHN RASMUSSEN	Director	1.00	Director	$0	$0	$0
CEC RINGSAGE	Treasurer	1.00	Officer Director	$0	$0	$0
MATT GILBERT	Director	1.00	Director	$0	$0	$0
DAVID NESS	Director	1.00	Director	$0	$0	$0
MIKE BARCLAY	Director	1.00	Director	$0	$0	$0
LARRY GUISINGER	Director	1.00	Director	$0	$0	$0
DAN ROGERS	Director	1.00	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
2023	$78	$123,706	$284,129	$-123,628
2022	$1,258	$202,541	$379,934	$-201,283
2021	$6,843	$158,861	$623,609	$-152,018
2020	$9,597	$129,454	$700,545	$-119,857
2019	$33,678	$114,313	$811,411	$-80,635
2018	$1,001,714	$115,809	$896,281	$885,905

YOUTH GUIDANCE ASSOCIATION