Youth Dynamics INC FY2023 filing

Billings, MTUnknown exempt organizationEIN 81-0457323Revenue $17.1M in FY2023

On file with the IRSyouthdynamics.org2334 Lewis Ave · Billings, MT

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Youth Dynamics provides strength-based, client-centered, supportive mental health services to children and families.

84¢ of each $1 spent went to programs.
$150K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $382K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$150K
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
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $28K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.9M
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$17.1M
-16% vs prior year
Spent
$19.4M
To programs
84%
Net assets
$27.8M
By yearFY2020–FY2024
Revenue
$17.1M
FY2023▼ -16%
Tap a bar for its year
Revenue by fiscal year
FY2020$18.0M
FY2021$23.3M
FY2022$20.4M
FY2023$17.1M
FY2024$16.6M
FY2024$4.4M
Expenses
$19.4M
FY2023+0.2%
Tap a bar for its year
Expenses by fiscal year
FY2020$18.5M
FY2021$18.9M
FY2022$19.3M
FY2023$19.4M
FY2024$17.4M
FY2024$4.6M
Net assets
$27.8M
FY2023▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$24.8M
FY2021$30.5M
FY2022$29.2M
FY2023$27.8M
FY2024$27.4M
FY2024$0

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $16.4M Management & general 15% · $3.0M Fundraising 0% · $55K

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

11 people listed on the 990; $150K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$150,010Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary / Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Dennis Sulser$144,081$150,010$150,010$150,010$149,683$114,240

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 15aYes

Programs and updates

Offers strength-based mental health services to children and families.

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Provided by the organization

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3 programs · $14.9M · in their own filed words · FY2022
01

Community Clinical Services

Central regionyouth case management - work with families to advocate on their behalf to gain access to services they need. A case manager is an advocate to guide parents or guardians in maneuvering through the mental health system and community helping them access the most appropriate support for their child and FAMILY.FAMILY support…

$6.4Mprogram expense
02

Residential Services

Therapeutic shelter AND/OR group homes- youth dynamcis has shelter AND/OR group home care in four montana communities (billings, boulder, great falls, and helena) and provides a variety of services through these homes for troubled youth. The group homes provide 24-HOUR awake supervision, treatment, advocacy, and family style care.

$5.9Mprogram expense
03

Community Clinical Services

Western regionyouth case management - work with families to advocate on their behalf to gain access to services they need. A case manager is an advocate to guide parents or guardians in maneuvering through the mental health system and community helping them access the most appropriate support for their child and FAMILY.FAMILY support…

$2.7Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2022
Total grants receivedfrom 3 funders$28K
See all 3 funders →
Grants paid · 1 grant · $65K · 2023–2023
Unitemized GrantFY2023$64,920

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$17.1M
Ln 12
Fees for servicesLn 2g$15.4M
Gifts and grantsLn 1h$1.4M
Investment incomeLn 3$561K
Money outPt IX
$19.4M
Ln 25
Programscol B$16.4M
Managementcol C$3.0M
Fundraisingcol D$55K
Owns and owesPt X
$27.8M
net assets · Ln 32
Cash and savingsLn 1–2$3.2M
Total assetsLn 16$29.7M
LiabilitiesLn 26$1.9M
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$1.3M
Noncash giftsLn 1g$2K
Fees for servicesLn 2g$15.4M
Investment incomeLn 3$561K
Other incomeLn 4–11$204K
Gains on assetsLn 7−$646K
Total revenueLn 12$17.1M
Assets in detailPt X, end of year
CashLn 1$437K
SavingsLn 2$2.8M
Cash and savings togetherLn 1–2$3.2M
InvestmentsLn 11–13$13.4M
Land, buildings, equipmentLn 10c$10.3M
Other assetsLn 15$161K
Total assetsLn 16$29.7M
LiabilitiesLn 26$1.9M
Net assetsLn 32$27.8M
OperationsPt I, VI
EmployeesI 5948
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 FY23End FY23
Cash and savingsLn 1–2$3.5M$3.2M
InvestmentsLn 11–13$14.3M$13.4M
Land, buildings, equipmentLn 10c$10.3M$10.3M
Total assetsLn 16$30.8M$29.7M
LiabilitiesLn 26$1.6M$1.9M
Net assetsLn 32$29.2M$27.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$66K$66K
Pay of current officers, directors and key staffLn 5$163K$81K$81K
Other salaries and wagesLn 7$10.7M$9.5M$1.2M
Pension plan contributionsLn 8$119K$102K$17K
Other employee benefitsLn 9$1.8M$1.6M$244K
Payroll taxesLn 10$1.2M$1.1M$101K
Management feesLn 11a$281K$145K$136K
Legal feesLn 11b$605$605
Accounting feesLn 11c$54K$54K
Professional fundraising feesLn 11e$55K$55K
Investment management feesLn 11f$71K$71K
Advertising and promotionLn 12$127K$15K$111K
Office expensesLn 13$1.3M$793K$530K
OccupancyLn 16$914K$878K$36K
TravelLn 17$271K$224K$46K
Depreciation, depletion and amortizationLn 22$524K$524K
InsuranceLn 23$415K$415K
Other expenses (24a–d)Ln 24$1.0M$811K$203K
All other expensesLn 24e$234K$138K$96K
Total functional expensesLn 25$19.4M$16.4M$3.0M$55K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $16.6M$17.4M−$822K$27.4M 990 PDF
FY2023 Viewing $17.1M$19.4M−$2.3M$27.8M 990 PDF
FY2022 $20.4M$19.3M$1.1M$29.2M 990 PDF
FY2021 $23.3M$18.9M$4.4M$30.5M 990 PDF
FY2020 $18.0M$18.5M−$466K$24.8M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $17,089,785 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,453,682$1,441,512
I-9 Program service revenuePrior year $16,252,959$15,444,276
I-10 Investment incomePrior year $565,894−$85,187
I-11 Other revenuePrior year $121,755$289,184
I-12 Total revenuePrior year $20,394,290$17,089,785
I-13 Grants and similar amounts paidPrior year $242,075$65,758
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $13,609,584$14,037,209
I-16a Professional fundraising feesPrior year $90,000$55,000
I-17 Other expensesPrior year $5,400,074$5,229,394
I-18 Total expensesPrior year $19,341,733$19,387,361
I-19 Revenue less expensesPrior year $1,052,557−$2,297,576
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $17,089,785 across 10 lines filed
Lines not itemized here account for $641,766 of total revenue; see the IRS return.
VIII-1e Government grants$1,277,365
VIII-1f All other contributions, gifts and grants$164,147
VIII-1g Noncash contributions (included above)$2,197
VIII-1h Total contributions, gifts and grants$1,441,512
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,802,510$14,802,510
VIII-3 Investment incomeExcluded from tax $561,137$561,137
VIII-6 Net rental income or lossRelated to mission $81,262$81,262
VIII-7 Net gain or loss on sales of assetsRelated to mission −$2,144 · Excluded from tax −$644,180−$646,324
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $207,922$207,922
VIII-12 Total revenueRelated to mission $15,731,316 · Unrelated business $0 · Excluded from tax −$83,043$17,089,785
Part IX · Statement of functional expenses $19,387,361 across 19 lines filed
IX-2 Grants to domestic individualsPrograms $65,758$65,758
IX-5 Pay of current officers, directors and key staffPrograms $81,432 · Management $81,432$162,864
IX-7 Other salaries and wagesPrograms $9,505,856 · Management $1,225,765$10,731,621
IX-8 Pension plan contributionsPrograms $101,786 · Management $17,039$118,825
IX-9 Other employee benefitsPrograms $1,557,003 · Management $243,592$1,800,595
IX-10 Payroll taxesPrograms $1,122,334 · Management $100,970$1,223,304
IX-11a Management feesPrograms $145,114 · Management $135,954$281,068
IX-11b Legal feesManagement $605$605
IX-11c Accounting feesManagement $54,336$54,336
IX-11e Professional fundraising feesFundraising $55,000$55,000
IX-11f Investment management feesManagement $70,997$70,997
IX-12 Advertising and promotionPrograms $15,092 · Management $111,462$126,554
IX-13 Office expensesPrograms $793,414 · Management $530,022$1,323,436
IX-16 OccupancyPrograms $877,785 · Management $35,986$913,771
IX-17 TravelPrograms $224,366 · Management $46,468$270,834
IX-22 Depreciation, depletion and amortizationPrograms $524,344$524,344
IX-23 InsurancePrograms $414,970$414,970
IX-24 Other expenses (24a–d)Programs $811,130 · Management $203,317$1,014,447
IX-24e All other expensesPrograms $138,046 · Management $95,986$234,032
IX-25 Total functional expensesPrograms $16,378,430 · Management $2,953,931 · Fundraising $55,000$19,387,361
Part X · Balance sheet $29,703,853 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $886,949$436,699
X-2 Savings and temporary cash investmentsStart of year $2,618,440$2,808,903
X-3 Pledges and grants receivableStart of year $518,072$801,456
X-4 Accounts receivableStart of year $1,956,133$1,531,062
X-9 Prepaid expenses and deferred chargesStart of year $96,630$226,257
X-10c Land, buildings and equipment, netStart of year $10,330,121$10,311,208
X-12 Other securitiesStart of year $14,335,499$13,426,849
X-15 Other assetsStart of year $11,130$161,419
X-16 Total assetsStart of year $30,752,974$29,703,853
X-17 Accounts payable and accrued expensesStart of year $1,316,054$1,516,250
X-26 Total liabilitiesStart of year $1,594,297$1,910,905
X-27 Net assets without donor restrictionsStart of year $28,335,141$26,969,412
X-28 Net assets with donor restrictionsStart of year $823,536$823,536
X-32 Total net assets or fund balancesStart of year $29,158,677$27,792,948
X-33 Total liabilities and net assetsStart of year $30,752,974$29,703,853
Part XI · Reconciliation of net assets $27,792,948 net assets at year end
XI-1 Total revenue$17,089,785
XI-2 Total expenses$19,387,361
XI-3 Revenue less expenses−$2,297,576
XI-4 Net assets at start of year$29,158,677
XI-5 Net unrealized gains (losses) on investments$931,847
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$27,792,948

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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