To ensure that enrolled juveniles have access to and receive a full array of quality juvenile services to help them regain self worth and the abiltiy to succesfully function within their families and communities.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
$114K 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

FY2020 · 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
4 of 6
filings with a surplus
Average surplus $96K a year · under 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$114K
to officers and key staff · 0.8% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$571K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$13.0M
Spent
$14.6M
To programs
97%
Net assets
$4.0M
By yearFY2020–FY2025
Revenue
$13.0M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$13.0M
FY2021$13.4M
FY2022$11.0M
FY2023$10.7M
FY2024$11.9M
FY2025$9.7M
Expenses
$14.6M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$14.6M
FY2021$11.0M
FY2022$10.6M
FY2023$10.4M
FY2024$12.7M
FY2025$9.7M
Net assets
$4.0M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$4.0M
FY2021$6.3M
FY2022$6.7M
FY2023$6.9M
FY2024$6.1M
FY2025$6.1M

From the FY2020 Form 990 (year ending September 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 Oct 2002.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $14.1M Management & general 3% · $499K

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

6 people listed on the 990; $114K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$114,425Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Amy Rebant’s $132K as Executive Director is at the 51st percentile of top reported officer pay among 1147 $1–10M crime & legal 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Amy Rebant$132,238$119,687————
Susan Shuryan$36,000$71,817$124,267$120,879$117,611$114,425

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.

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Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides quality juvenile services to help youth regain self-worth and succeed in families and communities.

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Provided by the organization

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2 programs · $14.1M · in their own filed words · FY2019
01

Programs of supervision, education and care for juveniles assigned to the Wayne County Juvenile Justice system.

$12.0Mprogram expense
02

Grants to expand services to at-risk youth in Wayne County to include substance abuse services, prevention and outreach, after school programming and workforce development.

$2.0Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 12 grants · $16.9M · 2019–2024
The Guidance CenterMI · FY2024$565,000
The Guidance CenterMI · FY2023$1,415,000
The Guidance CenterMI · FY2022$1,765,000
Southwest SolutionsFY2021$1,915,000
The Guidance CenterMI · FY2021$1,915,000
Southwest SolutionsFY2020$1,765,000
The Guidance CenterMI · FY2020$1,765,000
Southwest SolutionsFY2019$1,015,000
The Guidance CenterMI · FY2019$1,015,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$13.0M
Ln 12
Gifts and grantsLn 1h$13.0M
Investment incomeLn 3$39K
Money outPt IX
$14.6M
Ln 25
Programscol B$14.1M
Managementcol C$499K
Owns and owesPt X
$4.0M
net assets · Ln 32
Cash and savingsLn 1–2$3.0M
Total assetsLn 16$4.5M
LiabilitiesLn 26$571K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$13.0M
Government grantsLn 1e$13.0M
Investment incomeLn 3$39K
Total revenueLn 12$13.0M
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$3.0M
Cash and savings togetherLn 1–2$3.0M
Land, buildings, equipmentLn 10c$26K
Total assetsLn 16$4.5M
LiabilitiesLn 26$571K
Net assetsLn 32$4.0M
OperationsPt I, VI
EmployeesI 57
VolunteersI 66
Fiscal year endsHeaderSeptember
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 FY20End FY20
Cash and savingsLn 1–2$5.5M$3.0M
Land, buildings, equipmentLn 10c$16K$26K
Total assetsLn 16$6.6M$4.5M
LiabilitiesLn 26$1.1M$571K
Net assetsLn 32$5.5M$4.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2.0M$2.0M
Other salaries and wagesLn 7$499K$183K$317K
Pension plan contributionsLn 8$22K$9K$13K
Other employee benefitsLn 9$83K$42K$41K
Payroll taxesLn 10$38K$14K$24K
Accounting feesLn 11c$16K$16K
Other fees for servicesLn 11g$11.7M$11.7M$1K
Office expensesLn 13$6K$3K$3K
Information technologyLn 14$20K$9K$10K
OccupancyLn 16$37K$18K$19K
TravelLn 17$593$398$195
Conferences, conventions and meetingsLn 19$5K$5K$52
Depreciation, depletion and amortizationLn 22$5K$2K$2K
InsuranceLn 23$74K$30K$44K
Other expenses (24a–d)Ln 24$22K$16K$7K
All other expensesLn 24e$1K$273$901
Total functional expensesLn 25$14.6M$14.1M$499K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $9.7M$9.7M$9K$6.1M 990 PDF
FY2024 $11.9M$12.7M−$815K$6.1M 990 PDF
FY2023 $10.7M$10.4M$207K$6.9M 990 PDF
FY2022 $11.0M$10.6M$399K$6.7M 990 PDF
FY2021 $13.4M$11.0M$2.3M$6.3M 990 PDF
FY2020 Viewing $13.0M$14.6M−$1.6M$4.0M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $12,993,588 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $13,154,596$12,954,254
I-9 Program service revenue$0
I-10 Investment incomePrior year $92,780$39,334
I-11 Other revenue$0
I-12 Total revenuePrior year $13,247,376$12,993,588
I-13 Grants and similar amounts paidPrior year $2,030,000$2,030,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $621,075$642,330
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $9,911,135$11,883,919
I-18 Total expensesPrior year $12,562,210$14,556,249
I-19 Revenue less expensesPrior year $685,166−$1,562,661
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $12,993,588 across 4 lines filed
VIII-1e Government grants$12,954,254
VIII-1h Total contributions, gifts and grants$12,954,254
VIII-3 Investment incomeRelated to mission $39,334$39,334
VIII-12 Total revenueRelated to mission $39,334 · Unrelated business $0 · Excluded from tax $0$12,993,588
Part IX · Statement of functional expenses $14,556,249 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $2,030,000$2,030,000
IX-7 Other salaries and wagesPrograms $182,828 · Management $316,510$499,338
IX-8 Pension plan contributionsPrograms $8,783 · Management $12,978$21,761
IX-9 Other employee benefitsPrograms $41,712 · Management $41,232$82,944
IX-10 Payroll taxesPrograms $14,356 · Management $23,931$38,287
IX-11c Accounting feesManagement $16,400$16,400
IX-11g Other fees for servicesPrograms $11,696,143 · Management $1,219$11,697,362
IX-13 Office expensesPrograms $2,743 · Management $3,005$5,748
IX-14 Information technologyPrograms $9,457 · Management $10,283$19,740
IX-16 OccupancyPrograms $17,657 · Management $19,201$36,858
IX-17 TravelPrograms $398 · Management $195$593
IX-19 Conferences, conventions and meetingsPrograms $4,847 · Management $52$4,899
IX-22 Depreciation, depletion and amortizationPrograms $2,210 · Management $2,403$4,613
IX-23 InsurancePrograms $29,855 · Management $44,274$74,129
IX-24 Other expenses (24a–d)Programs $15,712 · Management $6,691$22,403
IX-24e All other expensesPrograms $273 · Management $901$1,174
IX-25 Total functional expensesPrograms $14,056,974 · Management $499,275 · Fundraising $0$14,556,249
Part X · Balance sheet $4,534,686 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $1,200$1,200
X-2 Savings and temporary cash investmentsStart of year $5,470,856$3,020,198
X-4 Accounts receivableStart of year $1,090,927$1,454,909
X-9 Prepaid expenses and deferred chargesStart of year $28,393$32,345
X-10c Land, buildings and equipment, netStart of year $16,041$26,034
X-16 Total assetsStart of year $6,607,417$4,534,686
X-17 Accounts payable and accrued expensesStart of year $1,081,352$571,282
X-26 Total liabilitiesStart of year $1,081,352$571,282
X-27 Net assets without donor restrictionsStart of year $5,526,065$3,963,404
X-32 Total net assets or fund balancesStart of year $5,526,065$3,963,404
X-33 Total liabilities and net assetsStart of year $6,607,417$4,534,686
Part XI · Reconciliation of net assets $3,963,404 net assets at year end
XI-1 Total revenue$12,993,588
XI-2 Total expenses$14,556,249
XI-3 Revenue less expenses−$1,562,661
XI-4 Net assets at start of year$5,526,065
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,963,404

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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