ETOWAH YOUTH SERVICES INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ETOWAH YOUTH SERVICES INC (EIN 58-2018693)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-13
IRS object ID: 201333179349304243
Schema version: 2012v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-13T13:51:51-06:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MCCLURE SEWELL & ASSOCIATES PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	752 CHESTNUT STREET	AddressLine1
City	GADSDEN	City
State	AL	State
ZIP Code	35901	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	582018693	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ETOWAH YOUTH SERVICES INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ETOW	NameControl
Phone	2565381687	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	832 BURGESS ROAD	AddressLine1
City	ATTALLA	City
State	AL	State
ZIP Code	35954	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SCOTT HILTON	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	2565381687	Phone
Date Signed	2013-11-11	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JAMES M SEWELL CPA	Name
Phone	2565460473	Phone
Date Prepared	2013-11-13	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	SAME AS C ABOVE	NameOfPrincipalOfficerPerson
Gross Receipts	1741872	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.EAGLEROCKBOYS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1992	YearFormation
State Legal Domicile	AL	StateLegalDomicile
Activity Or Mission Description	RESIDENTIAL CARE FOR CHILDREN	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	47	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1095291	ContributionsGrantsPriorYear
Contributions Grants Current Year	1151443	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Current Year	-1230	InvestmentIncomeCurrentYear
Other Revenue Prior Year	11932	OtherRevenuePriorYear
Other Revenue Current Year	19662	OtherRevenueCurrentYear
Total Revenue Prior Year	1107223	TotalRevenuePriorYear
Total Revenue Current Year	1169875	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	316162	SalariesEtcPriorYear
Salaries Etc Current Year	350340	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	665207	OtherExpensePriorYear
Other Expenses Current Year	595217	OtherExpensesCurrentYear
Total Expenses Prior Year	981369	TotalExpensesPriorYear
Total Expenses Current Year	945557	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	125854	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	224318	RevenuesLessExpensesCY
Total Assets BOY	828931	TotalAssetsBOY
Total Assets EOY	1453888	TotalAssetsEOY
Total Liabilities EOY	400639	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	828931	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1053249	NetAssetsOrFundBalancesEOY
Mission Description	RESIDENTIAL CARE FOR CHILDREN	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	520064	Expense
Description	PROGRAM SERVICES FOR YOUTHS INCLUDING PROVIDING SHELTER, FOOD, GUIDANCE AND COUNSELING IN A FAMILY ENVIRONMENT IN ORDER TO PROVIDE THESE YOUNG PEOPLE WITH A BETTER QUALITY OF LIFE.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	372393	Expense
Description	THRIFT STORE OPERATIONS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	892457	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	47	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SCOTT HILTON	NamePerson
Telephone Number	2564420405	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	832 BURGESS ROAD	AddressLine1
City	ATTALLA	City
State	AL	State
ZIP Code	35954	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer
CLARK HALL
MEMBER	X	0	0	0
JOE PULLEN
MEMBER	X	0	0	0
JIM BRANNON
MEMBER	X	0	0	0
ARTHUR CRUMPLER
MEMBER	X	0	0	0
SCOTT HILTON
EXEC. DIR.		39364	0	0	60.00	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	39364	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	14580	GovernmentGrants
All Other Contributions	1136863	AllOtherContributions
Noncash Contributions	515258	NoncashContributions
Total Contributions	1151443	TotalContributions

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	1230	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-1230	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-1230	TotalRevenueColumn
Related Or Exempt Function Income	-1230	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	587415	GrossSalesOfInventory
Cost Of Goods Sold	570767	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	16648	TotalRevenueColumn
Exclusion	$16,648	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER	Description
Total Revenue Column	3014	TotalRevenueColumn
Exclusion	$3,014	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	3014	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1169875	TotalRevenueColumn
Related Or Exempt Function Income	-1230	RelatedOrExemptFunctionIncome
Exclusion	$19,662	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	35500	Total
Program Services	17750	ProgramServices
Management And General	17750	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	285792	Total
Program Services	285792	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	29048	Total
Program Services	27443	ProgramServices
Management And General	1605	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	6429	Total
Management And General	6429	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	506016	Total
Program Services	501672	ProgramServices
Management And General	4344	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	1907	Total
Management And General	1907	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	21242	Total
Program Services	21242	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	43268	Total
Program Services	38558	ProgramServices
Management And General	4710	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	16355	Total
Management And General	16355	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	945557	Total
Program Services	892457	ProgramServices
Management And General	53100	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	115084	BOY
EOY	194148	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	47363	BOY
EOY	70523	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	2112	BOY
EOY	2112	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1501601	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	314496	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	664372	BOY
EOY	1187105	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	828931	BOY
EOY	1453888	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
EOY	400639	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	400639	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	828931	BOY
EOY	1053249	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	828931	BOY
EOY	1053249	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	828931	BOY
EOY	1453888	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	224318	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
FS Audited	false	FSAudited
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	584992	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	663581	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	749353	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1095291	CurrentTaxYearMinus1Year
Current Tax Year	1151443	CurrentTaxYear
Total	4244660	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	584992	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	663581	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	749353	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1095291	CurrentTaxYearMinus1Year
Current Tax Year	1151443	CurrentTaxYear
Total	4244660	Total

Field	Value	IRS element (for citing)
Public Support Total170	4244660	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1701	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	369	CurrentTaxYearMinus2Years
Total	2070	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Current Tax Year	2014	CurrentTaxYear
Total	2014	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	255269	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	282665	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	383074	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	451456	CurrentTaxYearMinus1Year
Current Tax Year	587415	CurrentTaxYear
Total	1959879	Total

Field	Value	IRS element (for citing)
Total Support	6208623	TotalSupport
Public Support Pertcentage170	0.68370	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.71490	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	60920	OtherCostOrOtherBasis
Book Value	60920	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	659138	OtherCostOrOtherBasis
Depreciation	152804	Depreciation
Book Value	506334	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	781543	OtherCostOrOtherBasis
Depreciation	161692	Depreciation
Book Value	619851	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1187105	TotalOfBookValueLandBuildings

Schedule M IRS990ScheduleM

Clothing And Household Goods ClothingAndHouseholdGoods

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	515258	NoncashContribsRptdF990
Method Of Determining Revenues	THRIFT STORE SALES VALUE	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	EXECUTIVE DIRECTOR REVIEWS FORM 990 BEFORE IT IS FILED
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	AVAILABLE AT OFFICE FACILITIES
OTHER FEES FOR SERVICES	FORM 990, PART IX, LINE 11G	DUES AND SUBSCRIPTIONS 0 1,793 0 EMPLOYEE BENEFITS 13,349 216 0 ENTERTAINMENT 667 0 0 FOOD AND EXPENDABLES 30,118 0 0 POSTAGE 0 236 0 EQUIPMENT MAINTENANCE 4,659 0 0 RESIDENT EXPENSES 26,722 0 0 STAFF TRAINING 0 225 0 TELEPHONE 0 1,593 0 TUITION AND SCHOOL SUPPLIES 9,712 0 0 VEHICLE EXPENSES 33,005 0 0 THRIFT STORE OPERATIONS 355,112 0 0 PEST CONTROL 0 0 0 CONTRACT LABOR 4,110 0 0 BANK CHARGES -20 0 0 PRINTING AND PUBLICATIONS 0 0 0 DEVELOPMENT 1,935 0 0 FACILITIES MAINTENANCE 22,303 0 0 MISCELLANEOUS 0 281 0