2024-04-29T13:04:47-07:00 2023-06-30 454220136 Cindy Fulton CPA LLC 3270 Ivanhoe Ave St Louis MO 63139 990 2022-07-01 430997910 Youth Education and Health in Soulard YOUT 3144130771 1924 S 12th St Louis MO 63104 Robert Brandhorst President 3144130771 2023-11-10 true Robert Brandhorst XXX-XX-XXXX true Cindy Fulton P01066528 3146442700 2024-02-17 X 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Robert Brandhorst 1924 S 12th St Louis MO 63104 954812 false X N/A X 1972 MO YEHS' owned and managed properties provide low-income housing. 4 4 10 4 -34332 0 38318 950 286310 277493 251154 -4557 14097 -28712 589879 245174 0 0 163086 141700 0 4652 231777 191983 394863 333683 195016 -88509 6628021 6525131 355961 341580 6272060 6183551 X YEHS' owned and managed properties provide low-income housing. true false 259332 0 233003 YEHS' rental property provided affordable apartments to 100 individuals and families. YEHS has a partnership with Humanatri Homeless Shelters that provides transitional housing and supportive services to families who were formerly homeless. Rent is based on 30% of household income. Several families have moved into market housing or purchased their own homes after residing in YEHS apartments and achieving the financial goals agreed to in consort with the YEHS housing counselor. YEHS owns several commercial storefronts in the neighborhood - all below market. YEHS also provides space and some supplies for a senior citizen Saturday meals program for area seniors, some of whom are YEHS tenants. 27448 0 44490 Rental property management and maintenance services were provided to real estate partnerships in which YEHS is a partner. These entities provided housing to 170 low- and moderate-income individuals and families. 286780 true false false false false false false false false false true false true true true false false false false false false false false false false false false false false false false false false true false false false false false false false false false true false false false false true 19 0 10 true true true false false false false false false false false false false false X 4 4 false false false false false false false true true false false true true true true true true false false false X X Robert Brandhorst 3144130771 YEHS 1924 S 12th St Louis MO 63104 Robert Brandhorst President 0.90 X X 0 0 0 Isa Aziz Board member 0.30 X 0 0 0 Robert Reinhold Board member 0.50 X 0 0 0 Sikina Lee Secretary 0.30 X 0 0 0 Robert Brandhorst As Exec.director 30.00 X 44357 0 6723 44357 0 6723 0 false false false 0 950 950 Property mgmt. fees 531310 44490 0 0 Rental income 531110 233003 0 0 277493 206456 0 206456 119596 153928 -34332 -34332 -34332 344697 555710 -211013 -211013 0 0 -211013 Land rent 531190 4920 4920 0 0 Credit card rewards 900099 700 0 0 700 5620 245174 282413 -34332 -3857 49921 33505 12312 4104 78574 71620 6954 0 7942 7115 827 0 5263 4130 928 205 1437 1437 0 0 5828 0 5828 0 33551 33196 355 0 1142 0 1142 0 5999 5000 890 109 3299 3025 235 39 64336 60300 4007 29 6739 6739 0 0 990 0 990 0 5730 10 5720 0 48361 48124 203 34 3656 3018 547 91 Data processing - P/R 3494 3204 249 41 Repairs/maint./appliances 5210 5210 0 0 Other 2211 1147 1064 0 333683 286780 42251 4652 10004 116577 10723 44994 882325 902391 6269 2499304 1639466 962830 859838 487500 487500 4274639 4107562 6628021 6525131 91595 50042 60198 237602 206936 26764 24404 355961 341580 X 6272060 6183551 6272060 6183551 6628021 6525131 -88509 X X false false false X 0 16266 51094 189094 38318 950 295722 0 0 16266 51094 189094 38318 950 295722 0 295722 274202 277290 180855 211454 227346 1171147 0 167 0 0 0 0 167 1467036 1478419 0.20160 0.21880 X 0 0 0 Pt II Ln 17a From the inception of the organization, one of its key missions has been to provide housing to low-income and sometimes indigent individuals at below-market rates. Especially during the early years of existence, management purchased numerous buildings at very reasonable rates, some of which were renovated, to provide housing which is one of its missions. Over the years, using contributions, grants, and contracts and operating the organization in a very frugal manner, all mortgages and loans on the real estate have been paid except for one as noted in Pt.X of the 990. In this fiscal year there was a loss on rentals and a small amount of income on management of other low-income rental properties. The intention is to make only a modest net income to cover the small amount of non-program expenses although that did not happen this fiscal year due to unusual building maintenance costs and vacancies. Based on the criteria of Regulations section 1.170A-9(f)(7)(iii), we feel the organization meets the criteria for being publicly-supported by:1.170A-9(f)(3)(i) - Its public support % on Sch. A, page 2, line 14 being 20.16% is above the 10% minimum. In the fiscal year ending 6/30/22 the percentage was 21.88%. 1.170A-9(f)(3)(ii) - Due to limited staff, the board and staff do not generally seek individual contributions but have applied for corporate contributions. One of the staff is an active member of the neighborhood association that supports community events. In addition, staff assist with several local not-for-profits that provide support for homeless and low-income residents. Since 1972 the organization has maintained a presence in the Soulard area of the City of St. Louis and has provided resources and support for its programs - low-income housing, the YouthBuild program, a charter school for teens in the YouthBuild program, and various types of housing and financial counseling. 1.170A-9(f)(3)(iii)A - The organization's percent of public support to total support is 20.16%, above the 10% minimum. Over the years, the organization's activities were managed in such a way that there was a substantial amount of unrestricted net assets from public and government support. A majority of the unrestricted net assets was used to purchase mortgages on buildings in the community that provide low-income housing, helping insure that they wouldn't be sold and demolished or converted to market rate housing. Unrestricted net assets have also been loaned to several entities that provide low-income housing to eligible individuals and families. Both of these uses of funds have and continue to provide a substantial amount of interest income. The investment income is evidence of being "publicly-supported" since the funds originally came from sources of public and government support. 1.170A-9(f)(3)(iii)B - Sources or public support are government contributions and contributions from local corporations. No members of a single family or related persons provide any support which might indicate the organization is really a private foundation. 1.170A-9(f)(3)(iii)C - The organization's board of directors (required by the bylaws) consists of unrelated individuals who all are supportive of YEHS' missions. One board member is a founder of the organization, one is an attorney, and others have been staff and/or tenants and are graduates of YEHS'YouthBuild St. Louis GED program in the past so are very familiar with the activities. Board meetings are held as required by the bylawws. They were selected for their knowledge of the fields in which YEHS operates. 1.170A-9(f)(3)(iii)D - YEHS rents its properties to the general public if the individuals meet the 80% or below median income criteria. Based on the criteria for meeting the public support test, we feel that YEHS has, based on the information provided above, and will continue to meet the Facts and Circumstances Test even though the public support percentage is below the 33 1/3%. In this fiscal year revenue from public and other support was 82% of the total for related activities. In the previous year, the public and other support was 87%, considerably above the"insignificant" amount as noted in the 990 instructions for Sch. A, pg. 2, line 12. YEHS is unique in that its founders, using foresight about the need for low-income housing, using sound business practices to purchase and maintain real estate, and operating in a very frugal manner over the years, has a significant amount of real estate that is almost debt-free in a prime area close to downtown St. Louis that helps maintain low-income housing and help diversify and preserve the community. Pt II Ln 10 Other Income Part II, Line 10 Description: Misc. 2018: 167. 2019: 0. 2020: 0. 2021: 0. 2022: 0. 0 110076 110076 2389228 1639466 749762 859838 1st&3rd deeds of trust-ptn-low-income housing 487500 C 487500 Due from other entities - see Sch. R 4107562 Due from Bohemian Hill Building Co. 0 Investment in Bohemian Hill Building Co. 0 4107562 0 Tenant security deposits 24404 24404 R Brandhorst Exec.director Accrued salary X 60198 60198 false true false 60198 Pt. II,line 1 Due to cash flow issues, the executive director declined to take salary for some pay periods through June 30, 2023. The accrued amount was repaid to him in full in March, 2024. Pt VI, Line 11b The 990 was emailed to board members with a comment period and a request for either an approval of the 990 or with additions/changes. Responses were then summarized, and any changes were forwarded to the tax return preparer for inclusion in the final return. Pt VI, Line 19 The 990's are available on Candid (formerly Guidestar) and similar websites, and they and the other organizing documents are available upon request. Pt VI, Line 12c One of the board members maintains the annual conflict of interest forms prepared by each board member. No conflict has arisen to date, but appropriate steps would be taken to monitor the situation based on the type of conflict involved. Pt VI, Line 1a The executive director of the organization is a member of the board of directors and is president, allowed by Missouri law. He is a voting member of the board except for matters related to his compensation and any other employment issues that might arise. Other Pt. IX, line 26 - Joint costs - The organization follows the requirements for SOP 98-2/ASC 958-720 but did not have any such costs to be allocated for the fiscal year. Other Pt.XII, line 2a - The organization contracts with an independent CPA to perform accounting oversight functions on an ongoing basis, to provide preparation engagement financial statements, and to prepare the 990's. Pt XII, Line 2c Due to the small size of the board, all members were involved in the review and acceptance of the in-house financial statements and the 990 for this fiscal year and the selection of the outside CPA who prepares them. Pt III, Line 2 The financial literacy education and counseling program, a small part of YEHS' program, was concluded in the prior year due to lack of funding. Waverly Place AssocLTD 1924 S 12th St Louis MO 63104 431405613 Rental R/E MO YEHS Related -12976 10516 false 0 true 0.04830 Soulard In-Fill AssocLP 1924 S 12th St Louis MO 63104 431283662 Low-income Housing MO YEHS Related -2567 23049 false 0 true 0.05010 true false false true false false false false false false false true false true true false true false false Interest on loans and rent a 201361 cash/accrual Management fees and exp paid l 40247 Staff salarieswages and fringe benefits o 198025 Charges for space use n 3706 Reimbursements q -52360