2017-01-30T13:42:40-06:00 2016-06-30 232708607 Baker Tilly Virchow Krause LLP One Liberty Place Philadelphia PA 191037341 990 2015-07-01 231977514 YOUTH ADVOCATE PROGRAMS INC YOUT 7172327580 PO BOX 950 2007 NORTH THIRD STREET HARRISBURG PA 17108 RICHARD STOTTLEMYER II CFO 7172327580 2017-01-26 1 Julius C Green CPA P00350393 2159720701 2015 2021-01-29 14:40:06Z RICHARD STOTTLEMYER II PO BOX 950 2007 NORTH THIRD STREET HARRISBURG PA 17108 66766210 0 X WWW.YAPINC.ORG X 1975 PA PROVIDE INDIVIDUALS WITH THE OPPORTUNITY TO DEVELOP AND BE VALUED AS ASSETS IN THEIR COMMUNITIES. 14 14 3603 14 0 0 92888 251261 63255791 65375188 69067 67568 124906 871036 63542652 66565053 36460 54630 0 0 49813842 51293968 0 0 43456 12848569 14258998 62698871 65607596 843781 957457 18310974 18553414 13331953 11869086 4979021 6684328 X YOUTH ADVOCATE PROGRAMS, INC.'s MISSION IS TO PROVIDE INDIVIDUALS WHO ARE, HAVE BEEN OR MAY BE SUBJECT TO COMPULSORY CARE WITH THE OPPORTUNITY TO DEVELOP, CONTRIBUTE AND BE VALUED AS ASSETS SO THAT COMMUNITIES HAVE SAFE, PROVEN EFFECTIVE AND ECONOMICAL ALTERNATIVES TO INSTITUTIONAL PLACEMENT. 0 0 58986383 54630 65248879 THE PURPOSE OF YOUTH ADVOCATE PROGRAMS, INC. IS TO PROVIDE HUMANE COMMUNITY-BASED ALTERNATIVE PROGRAMS FOR THE CARE AND PROTECTION OF INDIVIDUALS WHO ARE, HAVE BEEN, OR MAY BE SUBJECT TO COMPULSORY CARE, SUPERVISION, TREATMENT, AND/OR INCARCERATION IN PUBLIC OR PRIVATE INSTITUTIONS.THE OBJECTIVES OF YOUTH ADVOCATE PROGRAMS, INC. IS TO PROVIDE TO SOCIAL AND JUDICIARY AGENCIES A COST-EFFECTIVE ALTERNATIVE TO RESIDENTIAL CARE AS WELL AS AN AFTERCARE SERVICE TO THOSE WHO ARE RETURNING TO THE COMMUNITY. TO FULFILL THIS OBJECTIVE, TWO NON-RESIDENTIAL PROGRAMS ARE OFFERED. THEY ARE THE COMMUNITY ADVOCATE PROGRAM AND THE SUPPORTED WORK PROGRAM.THE CLIENT POPULATION SERVED BY THE PROGRAM IS PRIMARILY CHILDREN, YOUTH, AND THEIR PARENTS. HOWEVER, THE PROGRAM ALSO ACCEPTS REFERRALS OF ADULT CLIENTS WHO ARE IN NEED OF IN-HOME SUPPORT SERVICES IN ORDER TO LIVE INDEPENDENTLY AND REMAIN IN COMMUNITY PLACEMENTS. YOUTH ADVOCATE PROGRAMS, INC. ACCEPTS CLIENTS WHO ARE EXPERIENCING ABUSE, NEGLECT, DELINQUENCY, MENTAL ILLNESS, DEVELOPMENTAL DISABILITIES, MENTAL RETARDATION, OR SUBSTANCE ABUSE.IN ORDER TO ENHANCE THE DELIVERY OF MENTAL AND BEHAVIORAL HEALTH SERVICES TO CHILDREN AND THE COMMUNITY, YOUTH ADVOCATE PROGRAMS, INC. HAS APPLIED FOR AND RECEIVED LICENSES TO PROVIDE SERVICES IN THE STATES OF PENNSYLVANIA, NEW JERSEY, NEW YORK, ARIZONA, SOUTH CAROLINA, TEXAS AND NEW MEXICO. YOUTH ADVOCATE PROGRAMS, INC. PROVIDES BEHAVIORAL HEALTH REHABILITATION SERVICES TO CHILDREN AND YOUTH IN THESE STATES PURSUANT TO STATE AND COUNTY CONTRACTS OR PURSUANT TO TITLE IX OF THE SOCIAL SECURITY ACT ("MEDICAID"). THESE SERVICES ARE PROVIDED CONSISTENT WITH YOUTH ADVOCATE PROGRAMS, INC. ARTICLES OF INCORPORATION TO PROVIDE COMMUNITY BASED ALTERNATIVE PROGRAMS FOR THE CARE AND PROTECTION OF CHILDREN WHO MAY BE SUBJECT TO INSTITUTIONALIZATION OR REQUIRE COMMUNITY AND/OR FAMILY BASED SUPPORT PROGRAMS. 58986383 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 238 0 1 3603 1 0 0 0 0 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NJ NY SC MD PA VA AZ GA WV IN NM TX X RICK STOTTLEMYER 7172327580 2007 NORTH THIRD STREET HARRISBURG PA 17108 MIRIAM PENA DIRECTOR 0.50 X 0 0 0 KIMBERLY WALKER DIRECTOR 0.50 X 0 0 0 LAUREN ORAZI DIRECTOR 0.50 X 0 0 0 LILLIAN HEISEY DIRECTOR 0.50 X 0 0 0 JOHN MCKNIGHT DIRECTOR 0.50 X 0 0 0 AIDAN BROWNE DIRECTOR 0.50 X 0 0 0 RANDOLPH N STONE ESQ DIRECTOR 0.50 X 0 0 0 M ALEXIS KENNEDY DIRECTOR 0.50 X 0 0 0 VIVIAN SANKS-KING ESQ DIRECTOR 0.50 X 0 0 0 JOHN F DAVIS DIRECTOR 0.50 X 0 0 0 JEROME MILLER PHD DIRECTOR 0.50 X 0 0 0 FRANCES LANIGAN DIRECTOR 0.50 X 0 0 0 JOSEPH ALLEN JAY SNYDER SECRETARY 0.50 X X 0 0 0 LYNETTE M BROWN-SOW CHAIRMAN OF THE BOARD 0.50 X X 0 0 0 THOMAS L JEFFERS CH OF THE BOARD, EMERITUS, DECEASED IN 2015 40.00 X 96851 0 6530 RICHARD STOTTLEMYER II CFO 40.00 X 92571 0 15060 DANA NEWMAN DEPUTY CEO 40.00 X 172965 0 6069 DORIENNE SILVA DEPUTY CEO 40.00 X 136405 0 24256 MINETTE BAUER DEPUTY CEO 40.00 X 143090 0 12408 JEFF FLEISCHER CEO 40.00 X 144297 0 8075 STEPHANIE HART PRESIDENT, NY 40.00 X 132022 0 15060 GARY IVORY PRESIDENT, SOUTHWEST 40.00 X 133830 0 26115 MARTIN D'URSO CHIEF OF LEGAL 40.00 X 150354 0 7111 DAVID WHITE PRESIDENT, PA & OH 40.00 X 144375 0 8075 EDWARD DEJESUS NATIONAL DIRECTOR OF WORKFORCE DEVELOPMENT 40.00 X 107147 0 8126 1453907 0 136885 12 0 1 0 MSI SYSTEMS CORP 23 VREELAND ROAD SUITE 210 FLORHAM PARK NJ 07932 STAFFING SERVICES 262623 ULTIMATE SOFTWARE GROUP INC 2000 ULTIMATE WAY WESTON FL 33326 HR SOFTWARE SOLUTIONS & HR PAYROLL 161532 FAMILY INTERVENTION SERVICES INC 86 SOUTH HARRISON STREET EAST ORANGE NJ 07018 THERAPY 156162 ENTERPRISE FLEET MANAGEMENT INC 600 CORPORATE PARK DRIVE ST LOUIS MO 63105 TRANSPORTATION SERVICES 102666 4 X 83591 167670 251261 FEES FOR SERVICES 624100 65272545 65272545 other program support revenue 621400 102643 102643 65375188 58572 58572 177852 31920 179529 21247 -1677 10673 8996 8996 1184 0 1184 1184 7105 381 6724 6724 ENDOWMENT FUND DEATH BENEFIT 900099 861923 861923 MISCELLANEOUS INCOME 900099 1205 1205 863128 66565053 65375188 0 938604 35133 35133 19497 19497 1522475 718180 804295 43063312 40362631 2681287 19394 2670221 2369584 299583 1054 4037960 3703440 332943 1577 63750 63750 129315 129315 156100 156100 12392 12392 1394098 1040128 353970 55870 42401 13469 1482221 1118730 362897 594 2843878 2756184 87694 2252566 2141193 111373 369644 266665 102822 157 188257 168073 20184 192972 192972 1552274 1400290 151838 146 PROGRAM ACTIVITIES EXPE 1382328 1382328 BAD DEBTS EXPENSE 839770 839770 EQUIPMENT RENTAL & MAIN 563517 173632 389760 125 ANCILLARY SERVICES 234771 234771 545275 381826 163224 225 65607596 58986383 6577757 43456 180217 868800 10504109 10876453 1077018 1000844 4838037 4419291 557653 418746 1021891 1237434 5000 10000 4965086 4141137 18310974 18553414 4466062 4515062 759697 825066 5331282 3936315 2774912 2592643 13331953 11869086 X 3420901 4332810 242891 968143 1315229 1383375 4979021 6684328 18310974 18553414 X 957457 -40223 788073 X 0 1 X 1 1 1 X 92888 251261 344149 69662867 62927351 61416714 63255791 65375188 322637911 69662867 62927351 61416714 63348679 65626449 322982060 10000 10000 0 10000 10000 322972060 6225 7300 6069 46363 58572 124529 6225 7300 6069 46363 58572 124529 863128 863128 69669092 62934651 61422783 63395042 66548149 323969717 0.99690 0.99980 0.00040 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 156100 156100 0 Part II-B, Line 1: LOBBY ORGANIZATIONS HAVE BEEN USED TO: (1) KEEP THE ORGANIZATION ADVISED OF PENDING LEGISLATION THAT MAY AFFECT PROGRAMS FOR YOUTH; (2) ASSIST WITH IMPLEMENTATION OF MANAGED CARE FUNDING; (3) MAKE THE ORGANIZATION AWARE OF AVAILABLE GRANTS AND/OR FUNDING OPPORTUNITIES FOR THE PROGRAM. 1558120 220185 -4457 34291 14 1739543 1400125 159587 13126 14718 1558120 1234440 51526 130518 16335 24 1400125 1024037 149230 77718 14847 1698 1234440 802065 208733 18952 4141 1572 1024037 0.00000 0.44350 0.55650 0 0 1299525 1134621 164904 3538512 3284670 253842 418746 CSV -OFFICERS' LIFE INSURANCE 469533 CSV -ENDOWMENT LIFE INSURANCE 1078961 deferred compensation plan assets 2592643 4141137 deferred compensation plan liability 2592643 2592643 X 66460331 -40223 -64499 -104722 66565053 0 66565053 64755024 0 64755024 12392 840180 852572 65607596 Part V, Line 4: The purpose of the Endowment Fund is to provide scholarships for youth upon their successful completion of the YAP program. It is hoped that recipients will have the opportunity to thrive in the professional world and focus on achieving personal goals. Scholarships are awarded for college, technical school, business school or other practical endeavors. Scholarships are awarded any time of the year and recipients can re-apply every semester. Part X, Line 2: The Organization is exempt from federal income taxes as an organization described under the Internal Revenue Code ("IRC") Section 501(c)(3), except for net income derived from unrelated business activities, if any. In addition, the Internal Revenue Service ("IRS") has made a determination that the Organization is one that is not a private foundation within the meaning of Section 509(a) of the IRC. The Organization's open audit periods are 2013 through 2015. ASC No. 740-10, "Income Taxes," prescribes a comprehensive model for how an organization should measure, recognize, present, and disclose uncertain tax positions taken on its tax returns. The Organization believes that it has appropriate support for tax positions taken and, as such, does not have any uncertain tax positions that are material to the financial statements. Part XI, Line 2d - Other Adjustments: COMPANY OVERHEAD & INITIATIVES -410. CHANGES IN CSV OF ENDOWMENT LIFE INSURANCE 19,074. INVESTMENT EXPENSES INCLUDED AS REVENUE FOR AUDITED F/S PURPOSES -12,392. bad debts expense netted against program service revenue -839,770. excess of fair value of net assets of acquired entity 768,999. Part XII, Line 4b - Other Adjustments: COMPANY OVERHEAD & INITIATIVES 410. bad debts expense netted against revenue 839,770. LINE 2d, OTHER COMPANY OVERHEAD & INITIATIVES EXPENSE OF $410 WAS INCLUDED IN THE REVENUE FOR THE AUDITED FINANCIAL STATEMENTS. LINE 4b, OTHER EXPENSED $410 FOR COMPANY & INITIATIVES ON FORM 990 WHICH WAS NOT INCLUDED ON THE AUDITED FINANCIAL STATEMENTS. 1 SIERRA LEONE YOUTH ADVOCATE PROGRAMS 0 0 Grants made to recipient in region PROVIDES DIRECT ASSISTANCE TO FAMILIES IN POVERTY 11030 GUATEMALA YOUTH ADVOCATE PROGRAMS 0 0 Grants made to recipient in region PROVIDES DIRECT ASSISTANCE TO FAMILIES IN POVERTY 8467 0 0 0 0 0 0 19497 0 19497 Sub-Saharan Africa Cash donations serve as general support for the children and teens of war tor 11030 Check and EFT CASH VALUE Central America and the Caribbean THE ASSISTANCE IS OFTEN FOR BUILDING MAINTENANCE AND YOUTH PROGRAMS. 8467 Check and EFT CASH VALUE 0 0 0 0 0 0 Part I, Line 2: Executive senior staff periodically telephone and visit Sierra Leone to observe how the grant was spent. YAP retains invoices for grants used outside of the U.S. and reports major accomplishments to the board of directors. YAP has an international committee that tracks the use of these grants in their minutes. Part I, line 3: Accrual SCHEDULE F, PART I YOUTH ADVOCATE PROGRAMS, INC.(YAP) ASKS THEIR EMPLOYEES TO HELP ORGANIZATIONS IN OTHER COUNTRIES WHOSE MISSIONS MIRROR YAP'S MISSION. YAP FACILITATES THESE DONATIONS TO TWO RECIPIENTS: THE NATIONAL MOVEMENT FOR STREET CHILDREN IN GUATEMALA AND SIERRA LEONE YOUTH ADVOCATE PROGRAMS IN SIERRA LEONE. THEY ACCOMPLISH THIS BY PROVIDING FOR PAYROLL WITHHOLDINGS TO SUPPORT THESE TWO ENTITIES. YOUTH ADVOCATE PROGRAMS, INC. WITHHOLDS VOLUNTARY PAYROLL DEDUCTIONS FROM EMPLOYEES WHO HAVE SO REQUESTED, POOLS THESE WITHHOLDINGS AND PERIODICALLY FORWARDS THESE AMOUNTS TO THE ABOVE DESIGNATED RECIPIENTS. ADDITIONALLY, A FEW (NON-EMPLOYEE) DONORS MAKE GIFTS RESTRICTED TO THESE PROGRAMS. NO FUNDS OTHER THAN THESE CONTRIBTUIONS TO YOUTH ADVOCATE PROGRAMS, INC. IS USED TO SUPPORT OVERSEAS ORGANIZATIONS. EXECUTIVE SENIOR STAFF PERIODICALLY CALL AND VISIT BOTH GUATEMALA AND SIERRA LEONE AND ADVISE THE STAFF HOW THEIR DONATIONS WERE USED. 1 SCHOLARSHIPS 34 35133 Part I, Line 2: THE ORGANIZATION PROVIDES SCHOLARSHIPS TO INDIVIDUALS PARTICIPATING IN YAP'S PROGRAMS. INDIVIDUALS MUST APPLY FOR THE SCHOLARHIP. ALL APPLICATIONS ARE REVIEWED BY A COMMITTEE WHO MAKES AWARD DECISIONS BASED ON MERIT. ALL MONIES ARE DISTRIBUTED DIRECTLY TO THE EDUCATIONAL INSTITUTION THE AWARD RECIPIENT IS ATTENDING. 1 X X X X 0 1 0 0 0 0 0 0 0 DANA NEWMAN DEPUTY CEO 172965 0 0 0 0 0 0 0 6069 0 179034 0 0 0 DORIENNE SILVA DEPUTY CEO 136405 0 0 0 0 0 0 0 24256 0 160661 0 0 0 MINETTE BAUER DEPUTY CEO 143090 0 0 0 0 0 0 0 12408 0 155498 0 0 0 JEFF FLEISCHER CEO 144297 0 0 0 0 0 0 0 8075 0 152372 0 0 0 GARY IVORY PRESIDENT, SOUTHWEST 133830 0 0 0 0 0 0 0 26115 0 159945 0 0 0 MARTIN D'URSO CHIEF OF LEGAL 150354 0 0 0 0 0 0 0 7111 0 157465 0 0 0 DAVID WHITE PRESIDENT, PA & OH 144375 0 0 0 0 0 0 0 8075 0 152450 0 0 0 Form 990, Part VI, Section A, line 2 Thomas Jeffers and Minette Bauer have a family relationship. Dana and Richard Stottlemyer also have a family relationship. Form 990, Part VI, Section B, line 11 AFTER COMPLETION OF THE FORM 990, THE CFO ELECTRONICALLY FORWARDS IT TO THE INDEPENDENT TREASURER AND THE AUDIT COMMITTEE. THE FORM IS FILED WHEN THE CFO IS NOTIFIED BY THE TREASURER TO DO SO. THE TREASURER REVIEWS THE 990 BEFORE THE RETURN IS FILED. Form 990, Part VI, Section B, line 12c Youth Advocate Programs, Inc. does an annual distribution of their conflict of interest policy with a renewal statement attesting compliance or noncompliance with an explanation of the circumstances of such. The policy is reviewed at the November meeting with the Board of Directors and executive managers and with all suspected or reported breaches investigated by the Chief Compliance Officer for occurrences in between. On a quarterly basis, the integrity compliance committee holds a meeting to review internal and external compliants or reports of improprieties. When an actual or potential conflict of interest exists, individual Board members, officers, or senior administrative staff may voluntarily remove themselves or be removed involuntarily from participating in the action involved. Actions taken, including sanctions as appropriate, will conform with applicable state and federal laws and regulations concerning conflict of interest. Form 990, Part VI, Section B, line 15 The Board of Directors sets the evaluation criteria and compensation package for the CEO. This was completed after an independent study of executive salaries and the Board Executive Committee ensures compensation similarity of all officers to industry measures as determined by any and all factors including the study of IRS Forms 990 for similar companies. The Chief Executive Officer sets the evaluation criteria and compensation package for all other key employees. This was completed after an independent study of executive salaries and the Chief Executive Officer ensures compensation similarity using any and all factors including the study of other companies' IRS Forms 990. Form 990, Part VI, Section C, line 18 Upon request (phone, mail, email), YAP, Inc. mails a copy of the 990 to the requester within 24 hours. Form 990, Part VI, Section C, line 19 Upon request (phone, mail, email), YAP, Inc. mails a copy of their governing documents, conflict of interest policy, and financial statements to the requester within 24 hours. FORM 990, PART VIII, LINE 1F, NET ASSET DONATION FROM SANTA FE EFFECTIVE SEPTEMBER 1, 2015, ALL OF THE ASSETS AND LIABILITIES OF SANTA FE ADOLESCENT SERVICES, INC. (EIN #75-2704399) WERE MERGED INTO THE ORGANIZATION, AND IT WILL OPERATE AS "SANTA FE YOUTH SERVICES, A DIVISION OF YOUTH ADVOCATE PROGRAMS, INC.". THIS MERGER WAS COMPLETED DUE TO THE COMPLEMENTARY MISSIONS AND SERVICE DELIVERY PHILOSOPHIES OF EACH PARTY, AND THE DESIRE TO ENHANCE THEIR CLIENT SERVICES. THE FAIR VALUE OF THE ASSETS (I.E., $814,686) OVER THE FAIR VALUE OF THE LAIBILITIES (I.E., $45,687), WERE RECORDED BY THE ORGANIZATION ON THIS DATE, WITH THE EXCESS OF THE ASSETS OVER LIABILITIES AMOUNT OF $768,999 WAS INCLUDED IN THE CONTRIBUTION REVENUE. Form 990, Part XI, line 9: CHANGES IN CSV OF ENDOWMENT LIFE INSURANCE 19,074. net asset transfer from Santa Fe Adolescent Services 768,999.