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CHARITY REVIEW
Issued: March 2025 Expires: March 2027

Youth Sentencing and Reentry Project

Standards Not Met
Standards Not Met
1 6 7 8 14 16 17
1528 Walnut Street, Suite 515
Philadelphia, PA, 19102

Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

Youth Sentencing and Reentry Project does not meet the following 7 Standards for Charity Accountability:

Standard 1 (Oversight of Operations and Staff)
Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

YSRP does not meet this Standard because its board of directors does not:

  • Review the performance of the Chief Executive Officer at least once every two years.

Standard 6 (Board Policy on Effectiveness)
Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

YSRP does not meet this Standard because:

  • The board of directors does not have a written policy stating that, at least every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.

Standard 7 (Board Approval of Written Report on Effectiveness)
Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

YSRP does not meet this Standard because:

  • The organization has not completed an effectiveness assessment in the last two years.

Standard 8 (Program Service Expense Ratio)
Spend at least 65% of its total expenses on program activities.

YSRP does not meet this Standard because:

  • According to its 2022 audited financial statements, the organization spent $812,887 or 53% of its total expenses on programs.

Standard 14 (Budget)
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

YSRP does not meet this Standard because, when the organization provided 2025 budget information, it indicated that the budget:

  • Did not identify total projected program service expenses.
  • Did not identify total projected fundraising expenses.
  • Did not identify total projected administrative expenses.

Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

YSRP does not meet this Standard because the 2023 annual report did not include:

  • Total end of year net assets.

Standard 17 (Web Site Disclosures)
Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

YSRP does not meet this Standard because the organization’s website, https://www.ysrp.org/, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:

  • Electronic access to the organization’s 2023 IRS Form 990.
  • A summary of the organization's 2023 program service accomplishments.

Youth Sentencing and Reentry Project meets the remaining 13 Standards for Charity Accountability.

Stated Purpose:
"to reduce the instance, duration, and impact of adult criminal convictions on children, and to ultimately eliminate the practice of charging children as adults."

Year, State Incorporated:
2014, PA

Youth Sentencing and Reentry Project (YSRP) reports that it works at the state and city level, operating a holistic model of casework, advocacy, and service to support youths prosecuted in adult criminal justice system. The organization states that it introduces new ideas of legal representation that challenge the way that young people are traditionally represented in the adult legal system. YSRP also assists juveniles re-enter their communities after incarceration.

For the year ended December 31, 2022, Youth Sentencing and Reentry Project's program expenses were:

Program services $812,887
Total Program Expenses $812,887

Chief Executive
Bianca van Heydoom, Executive Director

Compensation*
$153,353

Chair of the Board
Rukiya Ross

Chair's Profession / Business Affiliation
Head of Operations, inquirED

Board Size
11

Paid Staff Size
15

*2023 compensation, as reported by the organization, includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Method(s) Used:
Direct mail appeals, Grant proposals, Internet, Direct mail appeals

Fundraising costs were 18% of related contributions. (Related contributions, which totaled $1,603,681, are donations received as a result of fundraising activities.)

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on Youth Sentencing and Reentry Project's audited financial statements for the year ended December 31, 2022.

Source of Funds
Foundation grants $943,177
Corporate grants $410,440
Contributions $219,350
In-kind contributions $30,714
Total Income $1,603,681

Programs: 53% Fundraising: 19% Administrative: 28%

Total Income $1,603,681
Total expenses: $1,543,571
  Program expenses $812,887
  Fundraising expenses $295,640
  Administrative expenses $435,044
  Other expenses $0
Income in Excess of Expenses $60,110
Beginning Net Assets $1,954,089
Other Changes In Net Assets $0
Ending Net Assets $2,014,199
Total Liabilities $413,595
Total Assets $2,427,794

Note: According to YSRP's 2022 audited financial statements, the organization received $30,714 in contributed services.

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.

This report is not to be used for fundraising or promotional purposes.

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Report completed by:
BBB Wise Giving Alliance