Community Development Institute FY2021 filing

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Community Youth Development Institutes mission is to provide a safe and caring school environment where all students are given the chance to succeed.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$115K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $94K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$115K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $75K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$368K
49% of total assets
Looks good: liabilities are 49% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.2M
Spent
$2.2M
To programs
78%
Net assets
$381K
By yearFY2021–FY2025
Revenue
$2.2M
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$2.2M
FY2022$2.5M
FY2023$2.6M
FY2024$3.8M
FY2025$3.2M
Expenses
$2.2M
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$2.2M
FY2022$2.3M
FY2023$2.8M
FY2024$3.7M
FY2025$3.6M
Net assets
$381K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$381K
FY2022$591K
FY2023$332K
FY2024$377K
FY2025−$61K

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1997.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $1.7M Management & general 21% · $475K Fundraising 0% · $5K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $115K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Chief Executive Officer
$114,810Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Aaron L Royster JR’s $112K as Chief Executive Officer is at the 26th percentile of top reported officer pay among 2832 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2021
Aaron L Royster JR$112,218$115,000$114,810
Mable Royster$38,000——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Community Development Institute executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps youth succeed by providing a safe and caring school environment.

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1 program · $1.7M · in their own filed words · FY2020
01

School Program is Education. The School provides an academic choice to youth who have dropped out of regular high school. They are given a second change to complete their high school education. Graduates from our program of curriculum, support and activivties either join the job market or go on to further studies at the college level.

$1.7Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
ForefrontFY2023$75K
Total grants receivedfrom 1 funder$75K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.2M
Ln 12
Gifts and grantsLn 1h$2.2M
Fees for servicesLn 2g$1K
Money outPt IX
$2.2M
Ln 25
Programscol B$1.7M
Managementcol C$475K
Fundraisingcol D$5K
Owns and owesPt X
$381K
net assets · Ln 32
Cash and savingsLn 1–2$36K
Total assetsLn 16$748K
LiabilitiesLn 26$368K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.2M
Government grantsLn 1e$2.1M
Fees for servicesLn 2g$1K
Total revenueLn 12$2.2M
Assets in detailPt X, end of year
CashLn 1$36K
Cash and savings togetherLn 1–2$36K
Accounts receivableLn 4$257K
Land, buildings, equipmentLn 10c$449K
Other assetsLn 15$6K
Total assetsLn 16$748K
LiabilitiesLn 26$368K
Net assetsLn 32$381K
OperationsPt I, VI
EmployeesI 519
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$170K$36K
Land, buildings, equipmentLn 10c$361K$449K
Total assetsLn 16$757K$748K
LiabilitiesLn 26$341K$368K
Net assetsLn 32$415K$381K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$115K$110K$5K
Other salaries and wagesLn 7$829K$741K$88K
Other employee benefitsLn 9$212K$166K$45K
Payroll taxesLn 10$67K$52K$15K
Accounting feesLn 11c$84K$11K$73K
Other fees for servicesLn 11g$22K$22K
Advertising and promotionLn 12$26K$26K
Office expensesLn 13$5K$5K
Information technologyLn 14$44K$44K
OccupancyLn 16$207K$207K
Conferences, conventions and meetingsLn 19$133$133
InterestLn 20$444$444
Depreciation, depletion and amortizationLn 22$60K$60K
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$538K$538K
Total functional expensesLn 25$2.2M$1.7M$475K$5K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Dec 18, 2025 $3.2M$3.6M−$439K−$61K 990 PDF
FY2024Filed with the IRS Feb 6, 2025 $3.8M$3.7M$54K$377K 990 PDF
FY2023Filed with the IRS Apr 19, 2024 $2.6M$2.8M−$259K$332K 990 PDF
FY2022Filed with the IRS Jan 27, 2023 $2.5M$2.3M$210K$591K 990 PDF
FY2021 ViewingFiled with the IRS May 16, 2022 $2.2M$2.2M−$34K$381K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $2,185,002 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,190,098$2,183,670
I-9 Program service revenuePrior year $15$1,332
I-10 Investment income$0
I-11 Other revenuePrior year $509$0
I-12 Total revenuePrior year $2,190,622$2,185,002
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,236,166$1,222,383
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $941,720$997,111
I-18 Total expensesPrior year $2,177,886$2,219,494
I-19 Revenue less expensesPrior year $12,736−$34,492
Part VI · Governance 4 of 4 board members independent, 1 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,185,002 across 5 lines filed
VIII-1e Government grants$2,146,470
VIII-1f All other contributions, gifts and grants$37,200
VIII-1h Total contributions, gifts and grants$2,183,670
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,332$1,332
VIII-12 Total revenueRelated to mission $1,332 · Unrelated business $0 · Excluded from tax $0$2,185,002
Part IX · Statement of functional expenses $2,219,494 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $109,753 · Fundraising $5,057$114,810
IX-7 Other salaries and wagesPrograms $740,729 · Management $88,329$829,058
IX-9 Other employee benefitsPrograms $166,448 · Management $45,142$211,590
IX-10 Payroll taxesPrograms $51,606 · Management $15,319$66,925
IX-11c Accounting feesPrograms $10,638 · Management $73,207$83,845
IX-11g Other fees for servicesManagement $21,820$21,820
IX-12 Advertising and promotionPrograms $25,500$25,500
IX-13 Office expensesManagement $5,317$5,317
IX-14 Information technologyManagement $44,109$44,109
IX-16 OccupancyPrograms $206,699$206,699
IX-19 Conferences, conventions and meetingsPrograms $133$133
IX-20 InterestManagement $444$444
IX-22 Depreciation, depletion and amortizationManagement $60,491$60,491
IX-23 InsuranceManagement $11,034$11,034
IX-24 Other expenses (24a–d)Programs $537,719$537,719
IX-25 Total functional expensesPrograms $1,739,472 · Management $474,965 · Fundraising $5,057$2,219,494
Part X · Balance sheet $748,119 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $169,994$36,339
X-4 Accounts receivableStart of year $220,034$257,333
X-10c Land, buildings and equipment, netStart of year $360,587$448,819
X-15 Other assets$5,628
X-16 Total assetsStart of year $756,518$748,119
X-17 Accounts payable and accrued expensesStart of year $30,730$92,578
X-24 Unsecured notes and loans payableStart of year $225,000$225,000
X-25 Other liabilitiesStart of year $85,755$50,000
X-26 Total liabilitiesStart of year $341,485$367,578
X-27 Net assets without donor restrictionsStart of year $415,033$380,541
X-32 Total net assets or fund balancesStart of year $415,033$380,541
X-33 Total liabilities and net assetsStart of year $756,518$748,119
Part XI · Reconciliation of net assets $380,541 net assets at year end
XI-1 Total revenue$2,185,002
XI-2 Total expenses$2,219,494
XI-3 Revenue less expenses−$34,492
XI-4 Net assets at start of year$415,033
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$380,541

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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