2026-02-09T15:50:58-06:00 2025-06-30 350905017 WHITINGER & COMPANY LLC 1100 W WHITE RIVER BLVD MUNCIE IN 473033776 990 2024-07-01 351805697 YOUTH OPPORTUNITY CENTER INC YOUT 7657414948 3700 W KILGORE AVENUE MUNCIE IN 47304 JEFFREY HELM CEO 7652895437 2026-01-15 1 1 JOHN D MARTIN CPA P00321694 7652843384 2026-01-15 2024 2025-03-06 01:10:19Z JEFFREY HELM 3700 W KILGORE AVENUE MUNCIE IN 47304 20349455 0 X WWW.YOCINC.ORG X 1990 IN PROVIDING A CARING, COORDINATED, AND COMPREHENSIVE CONTINUUM OF BEHAVIORAL HEALTH SERVICES FOR CHILDREN, FAMILIES, AND THE JUVENILE JUSTICE SYSTEM. 12 11 440 12 0 0 1565677 1175336 15337675 18971244 191265 -98305 0 -1056 17094617 20047219 12481 7250 0 0 12309943 14157561 0 0 700 4324918 4584793 16647342 18749604 447275 1297615 23145933 23997176 4060816 2635720 19085117 21361456 X PROVIDING A CARING, COORDINATED, AND COMPREHENSIVE CONTINUUM OF BEHAVIORAL HEALTH SERVICES FOR CHILDREN, FAMILIES, AND THE JUVENILE JUSTICE SYSTEM. 0 0 6971157 7250 9335191 THE YOUTH OPPORTUNITY CENTER IS A NATIONALLY ACCREDITED,RESIDENTIAL YOUTH-CARE ORGANIZATION THAT MEETS THE HIGHEST STANDARDS AND BEST PRACTICES WITHIN THE SOCIAL SERVICES FIELD. THE YOC COMBINES COMPREHENSIVE SERVICES, A PROFESSIONALLY-TRAINED STAFF AND REVOLUTIONARY FACILITIES TO MEET THE INDIVIDUAL NEEDS OF OUR YOUTH, FAMILIES, AND COMMUNITIES. OUR DISTINCTIVENESS COMES FROM THE ABILITY WE HAVE TO SERVICE YOUTH IN A DIVERSITY OF PROGRAMS ACROSS THE CONTINUUM. UNDER OUR UMBRELLA, THERE IS AN INTERNAL CONNECTEDNESS OF SERVICES TO PROVIDE CHILDREN AND ADOLESCENTS WITH THE CARE AND GUIDANCE THEY NEED TO HELP THEM LEAD HEALTHY, PRODUCTIVE AND FULFILLING LIVES. 2599756 5429857 THE TASC UNIT IS A UNIQUE RESIDENTIAL TREATMENT PROGRAM DEVOTED TO HELPING ADOLESCENTS WHO ARE DEALING WITH SEVERE PSYCHIATRIC SYMPTOMS THAT REQUIRE A SECURE TREATMENT PROGRAM. YOUTH WITHIN THE TASC UNIT MAY HAVE A HISTORY OF MULTIPLE FAILED PLACEMENTS DUE TO ACUTE PSYCHIATRIC SYMPTOMS SUCH AS BIPOLAR DISORDER, PSYCHOTIC DISORDERS, BORDERLINE PERSONALITY TRAITS OR SEVERE DEPRESSION. YOUTH WHO ARE PLACED IN THE TASC UNIT ARE TYPICALLY NOT MANAGEABLE OR SAFE IN A LESS-RESTRICTIVE RESIDENTIAL PROGRAM OR WITHIN THE COMMUNITY. RESIDENTS PLACED IN THE TASC UNIT ARE ASSIGNED TO INDIVIDUAL BEDROOMS WITH 24-HOUR SUPERVISION. THE PROGRAMS ARE DESIGNED TO ENSURE BOTH THE SAFETY AND POSITIVE GROWTH OF EACH ADOLESCENT WE SERVE. 1192538 2448116 TRU HARBOR IS A PRIVATE SECURE RESIDENTIAL TREATMENT PROGRAM DEVOTED TO PROVIDING COMPREHENSIVE TREATMENT AND SERVICES TO COMMERCIALLY SEXUALLY EXPLOITED CHILDREN (CSEC) AND SEX TRAFFICKING SURVIVORS. COMMERCIAL SEXUAL EXPLOITATION (CSE) IS DEFINED AS THE EXCHANGE OF SEX OR SEXUALLY EXPLICIT ACTS FOR ANYTHING OF VALUE (IE FOOD, SHELTER, CLOTHES, ETC). YOUTH WHO HAVE EXPERIENCED CSE MAY HAVE BEEN EXPLOITED BY PIMPS, GANGS, FAMILY MEMBERS, OR OLDER PEERS. THESE YOUTH HAVE SPECIFIC AND UNIQUE TREATMENT AND SAFETY NEEDS DUE TO THE COMPLEXITY OF THEIR TRAUMA. THE PROGRAM OFFERS A SAFE ENVIRONMENT WITH INDIVIDUALIZED TREATMENT PLANNING SERVICES (INCLUDING INDIVIDUAL, FAMILY, AND GROUP THERAPY) THAT ARE EVIDENCED-BASED AND CULTURALLY APPROPRIATE. IN GENERAL, STAFF ARE TRAINED IN TRAUMA-INFORMED PRACTICES TO HELP MANAGE MENTAL HEALTH SYMPTOMS, ESTABLISH HEALTHY RELATIONSHIPS AND BOUNDARIES, IMPROVE SELF-ESTEEM, CREATE GOALS FOR THE FUTURE, AND PREVENT FURTHER EXPLOITATION. ADDITIONAL SERVICES INCLUDE SURVIVOR MENTORING, WELLNESS ACTIVITIES, INDEPENDENT LIVING SERVICES, ONGOING MEDICAL AND PSYCHIATRIC CARE, AND VOCATIONAL SKILLS TRAINING. 2256181 1758080 THE YOC HAS PARTNERS WITH THE DELAWARE COUNTY JUVENILE JUSTICE SYSTEM TO OPERATE ONE OF THE MOST FUNDAMENTALLY PROGRESSIVE AND SOUNDLY SECURE JUVENILE DETENTION CENTERS IN THE MIDWEST. LOCATED IN A STATE-OF-THE-ART FACILITY THAT HOUSES 44 INDIVIDUAL CELLS, OUR CO-ED DETENTION FACILITY IS MONITORED BY A PROFESSIONALLY-TRAINED STAFF AND IS EQUIPPED WITH CUTTING-EDGE SECURITY TECHNOLOGY. THE YOC TAKES A POSITIVE AND RESPECTFUL APPROACH TO EACH YOUTH WE ENCOUNTER IN DETENTION SERVICES. THE COMBINATION OF A RIGID DAILY SCHEDULE, A HIGHLY STRUCTURED PROGRAM AND HIGH EXPECTATIONS, RESULTS IN SUCCESSFUL INTERVENTIONS WITH OUR DELINQUENT YOUTH.OUTPATIENT SERVICES PROGRAM OFFERS INDIVIDUAL AND FAMILY COUNSELING, PARENTING CLASSES, SPECIFIC TREATMENT NEEDS SUCH AS SUBSTANCE ABUSE AND LIFE SKILLS. DAY PROGRAMMING PROVIDES DAY REPORTING SERVICES FOR YOUTH WHO HAVE BEEN IDENTIFIED AS AT-RISK AND WHO REQUIRE INTERVENTION. 2256181 1758080 13019632 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 40 0 1 440 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN CA X X KIMBERLY BURKHOLDER CFO 7657414948 3700 WEST KILGORE AVENUE MUNCIE IN 47304 JEFFREY M PARSONS CHAIR 1.00 1.00 X X 0 0 0 CAROL SEALS VICE CHAIR 1.00 X X 0 0 0 JOHN DRAGOO DIRECTOR 1.00 X 0 0 0 BARRY GREEN DIRECTOR 1.00 1.00 X 0 0 0 LORI LUTHER DIRECTOR 1.00 X 0 0 0 KEVIN MANDRELL DIRECTOR 1.00 1.00 X 0 0 0 MOLLY MCGUIRE DIRECTOR 1.00 X 0 0 0 KEITH O'NEAL DIRECTOR 1.00 X 0 0 0 GARY PHILLIPS DIRECTOR 1.00 X 0 0 0 MARILYN SCALES DIRECTOR 1.00 X 0 0 0 KYRSHA VOELZ DIRECTOR 1.00 X 0 0 0 RICHARD D ROWRAY SENIOR ADMINISTRATOR 40.00 1.00 X 108000 0 0 LYNN DOPPER COO 40.00 1.00 X 118358 0 14254 KIMBERLY BURKHOLDER CFO 40.00 1.00 X 112757 0 13952 JEFFREY HELM CEO 40.00 1.00 X 140000 0 28214 479115 0 56420 4 0 1 0 0 193575 905531 76230 1175336 YOUTH OPPORTUNITY CENTER 624410 9335191 9335191 TASC UNIT 624410 5429857 5429857 TRU HARBOR 624410 2448116 2448116 DETENTION CENTER 624410 1758080 1758080 18971244 147137 147137 55000 55000 245442 0 -245442 -245442 -245442 738 1794 -1056 -1056 20047219 18971244 0 -99361 7250 7250 444382 156544 287838 10293725 8564099 1729626 144288 105253 39035 2454119 1993902 460217 821047 645618 175429 30286 30286 507940 61193 446747 50615 283 50332 232635 32442 200193 144912 14043 130869 1119229 384905 734324 59123 24078 35045 42624 24947 17677 46806 46806 655576 211197 444379 457923 15171 442752 MEALS 529138 487068 42070 BAD DEBT 215911 8843 207068 MEDICAL AND TREATMENT 163408 93380 70028 RECREATION 98839 84222 14617 229828 105194 123934 700 18749604 13019632 5729272 700 315621 105901 3929906 3362940 2957505 4153898 482557 523895 25333877 15043965 10831079 10289912 566302 528340 3785511 4743783 277452 288507 23145933 23997176 1899594 1511520 1037525 0 559553 540469 564144 583731 4060816 2635720 X 18726287 21131739 358830 229717 19085117 21361456 23145933 23997176 X 1297615 -111444 1090168 X X 0 1 X 1 0 X 1743800 807783 2308037 1565677 1175336 7600633 17557684 11862030 12211435 15337675 18971244 75940068 3872902 5103204 74967 -1056 9050017 23174386 17773017 14594439 16903352 20145524 92590718 0 806655 942617 754809 379054 397018 3280153 806655 942617 754809 379054 397018 3280153 89310565 35125 44027 87200 191265 147137 504754 35125 44027 87200 191265 147137 504754 23209511 17817044 14681639 17094617 20292661 93095472 0.95930 0.95770 0.00540 0.00410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 0 1 48000 48000 0 PART II-B, LINE 1: A LOBBYIST AND GOVERNMENTAL AFFAIRS CONSULTANT WAS RETAINED TO REPRESENT YOUTH OPPORTUNITY CENTER'S INTERESTS BEFORE THE INDIANA GENERAL ASSEMBLY AND CERTAIN STATE AGENCIES REGARDING RATE AND EXPENSE REIMBURSEMENT FROM THE INDIANA DEPARTMENT OF CHILD SERVICES WITHIN THE FAMILY AND SOCIAL SERVICES ADMINISTRATION. 386727 53655 13937 16200 438119 356408 34609 12430 16720 386727 296266 75546 18180 33584 356408 302304 27475 -22512 -11000 296266 276029 43593 17318 302304 0.77670 0.22330 0 0 325557 325557 21974335 12475503 9498832 2878042 2568462 309580 155943 155943 10289912 131895 F EQUITY IN YOC FOUNDATION 4611888 C 4743783 DEFERRED EMPLOYEE BENEFITS 83731 LOAN TO RELATED ENTITY 500000 583731 21027735 20451 960065 980516 20047219 0 20047219 18751398 1794 1794 18749604 0 18749604 PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED TO FURTHER THE CHARITABLE PURPOSES OF THE YOUTH OPPORTUNITY CENTER, INC. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCOME FROM YOC FOUNDATION UNREALIZED IMPAIRMENT LOSS ON INVESTMENT FUNDRAISING EXPENSES REPORTED ON STATEMENT OF REVENUE PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES REPORTED ON STATEMENT OF REVENUE PARTS XI AND XII: THE ORGANIZATION IS A PART OF THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS OF THE YOUTH OPPORTUNITY CENTER, INC. AND SUBSIDIARY. 1 SCHOLARSHIPS TO INDIVIDUALS 4 7250 PART I, LINE 2: GRANTS REPORTED IN PART III WERE MADE DIRECTLY TO THE EDUCATIONAL INSTITUTIONS. X X X 0 0 0 0 0 0 0 0 0 JEFFREY HELM CEO 140000 0 0 0 0 0 14200 0 14014 0 168214 0 0 0 A INDIANA FINANCE AUTHORITY 351602316 2015-05-29 6200000 REFINANCE 2010 BOND ISSUE 0 0 0 A 6200000 6200000 75000 376000 2015 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 1 0 0 0 1 A 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL CONFLICT OF INTEREST STATEMENTS ARE REVIEWED BY THE BOARD OF DIRECTORS. BOARD MEMBERS ARE PROHIBITED FROM VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES THE CEO'S ANNUAL COMPENSATION PACKAGE AT THEIR DECEMBER MEETING. FOR OTHER OFFICERS AND KEY EMPLOYEES, THE CEO PRESENTS HIS RECOMMENDATION IN WRITING TO THE EXECUTIVE COMMITTEE FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE GOVERNING DOCUMENTS ARE AVAILABLE ON THE SECRETARY OF STATE'S WEBSITE. FORM 990, PART XI, LINE 9: INCOME FROM SUBSIDIARY 1,090,166. ROUNDING 2. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES TO THE REVIEW PROCESS FROM THE PRIOR YEAR. YOUTH OPPORTUNITY CENTER FOUNDATION INC 3700 W KILGORE AVE MUNCIE IN 47304 261837897 FUNDRAISING IN 501(C)(3) LINE 7 YOUTH OPPORTUNITY CENTER INC 1 R&B CROWE LP PO BOX 495 AVALON CA 90704 330830855 INVESTMENTS CA YOUTH OPPORTUNITY CENTER INC INVESTMENT 0 0 0.98000 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 YOUTH OPPORTUNITY CENTER FOUNDATION INC C 214565 ACTUAL CASH RECEIPTS YOUTH OPPORTUNITY CENTER FOUNDATION INC O 0 ACTUAL CASH RECEIPTS