Youth Dynamics INC FY2024 filing

Billings, MTUnknown exempt organizationEIN 81-0457323Revenue $16.6M in FY2024

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

FY2024 · 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 · 0.9% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 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
$1.5M
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$16.6M
-3% vs prior year
Spent
$17.4M
To programs
84%
Net assets
$27.4M
By yearFY2020–FY2024
Revenue
$16.6M
FY2024▼ -3%
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
$17.4M
FY2024▼ -10%
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
$27.4M
FY2024▼ -2%
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 FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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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% · $14.6M Management & general 16% · $2.8M Fundraising 0% · $48K

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

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

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$150,010Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary / Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Former Board Chair
$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 · $13.3M · in their own filed words · FY2023
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…

$5.8Mprogram 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.

$5.0Mprogram 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…

$2.5Mprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$16.6M
Ln 12
Fees for servicesLn 2g$14.3M
Investment incomeLn 3$956K
Gifts and grantsLn 1h$912K
Money outPt IX
$17.4M
Ln 25
Programscol B$14.6M
Managementcol C$2.8M
Fundraisingcol D$48K
Owns and owesPt X
$27.4M
net assets · Ln 32
Cash and savingsLn 1–2$2.1M
Total assetsLn 16$28.9M
LiabilitiesLn 26$1.5M
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$912K
Government grantsLn 1e$525K
Noncash giftsLn 1g$19K
Fees for servicesLn 2g$14.3M
Investment incomeLn 3$956K
Other incomeLn 4–11$445K
Gains on assetsLn 7$488K
Total revenueLn 12$16.6M
Assets in detailPt X, end of year
CashLn 1$793K
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$2.1M
InvestmentsLn 11–13$11.1M
Land, buildings, equipmentLn 10c$13.7M
Other assetsLn 15$119K
Total assetsLn 16$28.9M
LiabilitiesLn 26$1.5M
Net assetsLn 32$27.4M
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 FY24End FY24
Cash and savingsLn 1–2$3.2M$2.1M
InvestmentsLn 11–13$13.4M$11.1M
Land, buildings, equipmentLn 10c$10.3M$13.7M
Total assetsLn 16$29.7M$28.9M
LiabilitiesLn 26$1.9M$1.5M
Net assetsLn 32$27.8M$27.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$65K$65K
Pay of current officers, directors and key staffLn 5$163K$81K$81K
Other salaries and wagesLn 7$10.6M$9.4M$1.2M
Pension plan contributionsLn 8$133K$115K$18K
Other employee benefitsLn 9$1.1M$934K$137K
Payroll taxesLn 10$536K$419K$117K
Management feesLn 11a$194K$100K$94K
Legal feesLn 11b$43K$43K
Accounting feesLn 11c$172K$172K
Professional fundraising feesLn 11e$48K$48K
Investment management feesLn 11f$61K$61K
Other fees for servicesLn 11g$15K$15K
Advertising and promotionLn 12$49K$20K$29K
Office expensesLn 13$1.3M$721K$559K
OccupancyLn 16$721K$704K$17K
TravelLn 17$230K$201K$29K
Depreciation, depletion and amortizationLn 22$565K$565K
InsuranceLn 23$433K$433K
Other expenses (24a–d)Ln 24$765K$692K$73K
All other expensesLn 24e$218K$106K$112K
Total functional expensesLn 25$17.4M$14.6M$2.8M$48K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $16.6M$17.4M−$822K$27.4M 990 PDF
FY2023 $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 FY2024 990 (6 parts)
Part I · Summary $16,572,941 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,441,512$912,141
I-9 Program service revenuePrior year $15,444,276$14,260,000
I-10 Investment incomePrior year −$85,187$955,929
I-11 Other revenuePrior year $289,184$444,871
I-12 Total revenuePrior year $17,089,785$16,572,941
I-13 Grants and similar amounts paidPrior year $65,758$64,920
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $14,037,209$12,536,892
I-16a Professional fundraising feesPrior year $55,000$48,000
I-17 Other expensesPrior year $5,229,394$4,744,724
I-18 Total expensesPrior year $19,387,361$17,394,536
I-19 Revenue less expensesPrior year −$2,297,576−$821,595
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $16,572,941 across 10 lines filed
Lines not itemized here account for $652,760 of total revenue; see the IRS return.
VIII-1e Government grants$525,000
VIII-1f All other contributions, gifts and grants$387,141
VIII-1g Noncash contributions (included above)$18,630
VIII-1h Total contributions, gifts and grants$912,141
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $13,607,240$13,607,240
VIII-3 Investment incomeExcluded from tax $468,026$468,026
VIII-6 Net rental income or lossRelated to mission $264,518$264,518
VIII-7 Net gain or loss on sales of assetsRelated to mission $359,836 · Excluded from tax $128,067$487,903
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $180,353$180,353
VIII-12 Total revenueRelated to mission $15,064,707 · Unrelated business $0 · Excluded from tax $596,093$16,572,941
Part IX · Statement of functional expenses $17,394,536 across 20 lines filed
IX-2 Grants to domestic individualsPrograms $64,920$64,920
IX-5 Pay of current officers, directors and key staffPrograms $81,362 · Management $81,362$162,724
IX-7 Other salaries and wagesPrograms $9,396,276 · Management $1,238,503$10,634,779
IX-8 Pension plan contributionsPrograms $115,024 · Management $17,851$132,875
IX-9 Other employee benefitsPrograms $933,559 · Management $136,773$1,070,332
IX-10 Payroll taxesPrograms $418,975 · Management $117,207$536,182
IX-11a Management feesPrograms $100,292 · Management $93,968$194,260
IX-11b Legal feesManagement $43,304$43,304
IX-11c Accounting feesManagement $171,776$171,776
IX-11e Professional fundraising feesFundraising $48,000$48,000
IX-11f Investment management feesManagement $60,920$60,920
IX-11g Other fees for servicesManagement $14,869$14,869
IX-12 Advertising and promotionPrograms $19,793 · Management $28,946$48,739
IX-13 Office expensesPrograms $721,007 · Management $559,415$1,280,422
IX-16 OccupancyPrograms $703,606 · Management $17,010$720,616
IX-17 TravelPrograms $200,596 · Management $29,033$229,629
IX-22 Depreciation, depletion and amortizationPrograms $564,767$564,767
IX-23 InsurancePrograms $432,615$432,615
IX-24 Other expenses (24a–d)Programs $692,011 · Management $72,878$764,889
IX-24e All other expensesPrograms $105,729 · Management $112,189$217,918
IX-25 Total functional expensesPrograms $14,550,532 · Management $2,796,004 · Fundraising $48,000$17,394,536
Part X · Balance sheet $28,894,714 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $436,699$792,872
X-2 Savings and temporary cash investmentsStart of year $2,808,903$1,276,808
X-3 Pledges and grants receivableStart of year $801,456$556,000
X-4 Accounts receivableStart of year $1,531,062$1,093,919
X-9 Prepaid expenses and deferred chargesStart of year $226,257$283,152
X-10c Land, buildings and equipment, netStart of year $10,311,208$13,679,412
X-12 Other securitiesStart of year $13,426,849$11,093,359
X-15 Other assetsStart of year $161,419$119,192
X-16 Total assetsStart of year $29,703,853$28,894,714
X-17 Accounts payable and accrued expensesStart of year $1,516,250$1,065,639
X-26 Total liabilitiesStart of year $1,910,905$1,523,160
X-27 Net assets without donor restrictionsStart of year $26,969,412$25,900,942
X-28 Net assets with donor restrictionsStart of year $823,536$1,470,612
X-32 Total net assets or fund balancesStart of year $27,792,948$27,371,554
X-33 Total liabilities and net assetsStart of year $29,703,853$28,894,714
Part XI · Reconciliation of net assets $27,371,554 net assets at year end
XI-1 Total revenue$16,572,941
XI-2 Total expenses$17,394,536
XI-3 Revenue less expenses−$821,595
XI-4 Net assets at start of year$27,792,948
XI-5 Net unrealized gains (losses) on investments$400,201
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$27,371,554

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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