Leaders Of Tomorrow Youth Center Inc
Leaders Of Tomorrow Youth Center Inc shows consistent growth and zero reported officer compensation, but liabilities have significantly increased.
EIN: 204398791 · Owings Mills, MD · NTEE: O20 · Updated: 2026-03-28
Is Leaders Of Tomorrow Youth Center Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Leaders Of Tomorrow Youth Center Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Leaders Of Tomorrow Youth Center Inc
Leaders Of Tomorrow Youth Center Inc (EIN: 204398791) is a nonprofit organization based in Owings Mills, MD, classified under NTEE code O20. The organization reported total revenue of $3.7M and total assets of $692K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Leaders Of Tomorrow Youth Center Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Leaders Of Tomorrow Youth Center Inc with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, Leaders Of Tomorrow Youth Center Inc allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no compensation was paid to officers, directors, or trustees. This is highly unusual for an organization of its size (latest revenue $3,689,884) and suggests either a volunteer-led executive team or that compensation is reported under other expense categories, which would require further investigation.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Leaders Of Tomorrow Youth Center Inc's IRS 990 filings:
- Significant increase in liabilities from $0 in 2019 to $602,847 in 2023, which could indicate financial strain or reliance on debt.
- Consistent 0% officer compensation for an organization with multi-million dollar revenues is unusual and may warrant further scrutiny into how leadership is compensated or if it's entirely volunteer-run.
Strengths
The following positive indicators were identified for Leaders Of Tomorrow Youth Center Inc:
- Consistent revenue growth over the past decade, indicating increasing support and operational scale.
- Zero reported officer compensation across all filings, suggesting a strong commitment to directing funds towards programmatic activities.
- Generally operates with expenses closely aligned with revenue, indicating efficient use of incoming funds for current operations.
- Strong program focus, as implied by the lack of executive compensation and the nature of a youth center.
Frequently Asked Questions about Leaders Of Tomorrow Youth Center Inc
Is Leaders Of Tomorrow Youth Center Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Leaders Of Tomorrow Youth Center Inc (EIN: 204398791) some concerns. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
How does Leaders Of Tomorrow Youth Center Inc spend its money?
Leaders Of Tomorrow Youth Center Inc directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Leaders Of Tomorrow Youth Center Inc tax-deductible?
Leaders Of Tomorrow Youth Center Inc is registered as a tax-exempt nonprofit (EIN: 204398791). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Leaders Of Tomorrow Youth Center Inc a good charity?
Based on the available data, the organization demonstrates strong program focus with 0% reported officer compensation, suggesting a high dedication to its mission. However, the recent increase in liabilities warrants further investigation to understand its financial stability.
Why is officer compensation reported as 0%?
The consistent reporting of 0% officer compensation across all filings is notable for an organization with revenues in the millions. This could mean that executive leadership is entirely volunteer-based, or that compensation is categorized differently, which would require reviewing the full 990 forms for details on other salaries and wages.
What caused the significant increase in liabilities in recent years?
Liabilities have grown from $0 in 2019 to $602,847 in 2023. This significant increase could be due to various factors such as deferred revenue, accounts payable, or loans. A detailed review of the balance sheet in the full 990 filings would be necessary to understand the nature and implications of these liabilities.
How does the organization manage its expenses relative to its revenue?
The organization generally operates with expenses closely tracking revenue, often resulting in small deficits or surpluses. For example, in 2023, expenses ($2,739,739) slightly exceeded revenue ($2,713,407), indicating that most incoming funds are directly utilized for operations.
Filing History
IRS 990 filing history for Leaders Of Tomorrow Youth Center Inc showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), Leaders Of Tomorrow Youth Center Inc's revenue has grown by 2475.6%, moving from $105K to $2.7M. Total assets increased by 5717.2% over the same period, from $12K to $725K. Total functional expenses rose by 2234.1%, from $117K to $2.7M. In its most recent filing year (2023), Leaders Of Tomorrow Youth Center Inc reported a deficit of $26K, with expenses exceeding revenue. The organization holds $603K in liabilities against $725K in assets (debt-to-asset ratio: 83.2%), resulting in net assets of $122K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $2.7M | $2.7M | $725K | $603K | — | — |
| 2022 | $2.0M | $2.0M | $590K | $437K | — | View 990 |
| 2021 | $2.1M | $2.1M | $637K | $477K | — | View 990 |
| 2020 | $1.5M | $1.9M | $478K | $300K | — | — |
| 2019 | $2.2M | $2.2M | $999K | $0 | — | View 990 |
| 2018 | $2.0M | $1.8M | $810K | $24K | — | View 990 |
| 2017 | $1.7M | $1.5M | $559K | $0 | — | View 990 |
| 2016 | $753K | $640K | $505K | $0 | — | View 990 |
| 2015 | $537K | $499K | $392K | $0 | — | View 990 |
| 2014 | $934K | $721K | $354K | $6K | — | View 990 |
| 2013 | $571K | $515K | $68K | $0 | — | View 990 |
| 2012 | $105K | $117K | $12K | $3K | — | — |
Year-by-Year Financial Summary
- 2023: Revenue of $2.7M, expenses of $2.7M, and assets of $725K (revenue +36.3% year-over-year).
- 2022: Revenue of $2.0M, expenses of $2.0M, and assets of $590K (revenue -3.2% year-over-year).
- 2021: Revenue of $2.1M, expenses of $2.1M, and assets of $637K (revenue +41.4% year-over-year).
- 2020: Revenue of $1.5M, expenses of $1.9M, and assets of $478K (revenue -35.0% year-over-year).
- 2019: Revenue of $2.2M, expenses of $2.2M, and assets of $999K (revenue +12.8% year-over-year).
- 2018: Revenue of $2.0M, expenses of $1.8M, and assets of $810K (revenue +20.0% year-over-year).
- 2017: Revenue of $1.7M, expenses of $1.5M, and assets of $559K (revenue +119.2% year-over-year).
- 2016: Revenue of $753K, expenses of $640K, and assets of $505K (revenue +40.2% year-over-year).
- 2015: Revenue of $537K, expenses of $499K, and assets of $392K (revenue -42.4% year-over-year).
- 2014: Revenue of $934K, expenses of $721K, and assets of $354K (revenue +63.6% year-over-year).
- 2013: Revenue of $571K, expenses of $515K, and assets of $68K (revenue +441.7% year-over-year).
- 2012: Revenue of $105K, expenses of $117K, and assets of $12K.
Data Sources and Methodology
This transparency report for Leaders Of Tomorrow Youth Center Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.