Nonprofit · EIN 35-1805697
YOUTH OPPORTUNITY CENTER INC
Also known as YOB
Tax-exempt · MUNCIE, IN 47304
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $20,047,219 | $18,749,604 | $1,297,615 | $23,997,176 | $2,635,720 | $21,361,456 |
| June 30, 2024 | 990 | $17,094,617 | $16,647,342 | $447,275 | $23,145,933 | $4,060,816 | $19,085,117 |
| June 30, 2023 | 990 | $14,880,462 | $15,966,335 | -$1,085,873 | $22,211,782 | $4,146,435 | $18,065,347 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,175,336
- of which government grants
- $905,531
- Program service revenue
- $18,971,244
- Investment income
- -$98,305
- Net gain from sales of assets
- -$245,442
- Net income from fundraising events
- -$1,056
- Other revenue
- -$1,056
Expenses
- Grants and similar amounts paid
- $7,250
- Compensation of officers, directors and key employees
- $444,382
- Other salaries and wages
- $10,293,725
- Salaries, compensation and benefits (total)
- $14,157,561
- Professional fundraising fees
- $0
- Occupancy
- $1,119,229
- Travel
- $59,123
- Depreciation
- $655,576
- Program services (functional)
- $13,019,632
- Management and general (functional)
- $5,729,272
- Fundraising (functional)
- $700
Balance sheet and other
- Total assets, start of year
- $23,145,933
- Total assets, end of year
- $23,997,176
- Total liabilities, end of year
- $2,635,720
- Net assets, end of year
- $21,361,456
- Land, buildings and equipment
- $10,289,912
- Publicly traded securities
- $528,340
- Net assets without donor restrictions
- $21,131,739
- Net assets with donor restrictions
- $229,717
- Gross receipts
- $20,349,455
- Employees
- 440
- Volunteers
- 12
- Year formed
- 1990
- State of legal domicile
- IN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JEFFREY HELM | CEO Officer | 40 | $140,000 | $28,214 |
| LYNN DOPPER | COO Officer | 40 | $118,358 | $14,254 |
| KIMBERLY BURKHOLDER | CFO Officer | 40 | $112,757 | $13,952 |
| RICHARD D ROWRAY | SENIOR ADMINISTRATOR Trustee or director | 40 | $108,000 | $0 |
| JEFFREY M PARSONS | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| CAROL SEALS | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| JOHN DRAGOO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BARRY GREEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LORI LUTHER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEVIN MANDRELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MOLLY MCGUIRE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEITH O'NEAL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GARY PHILLIPS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARILYN SCALES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KYRSHA VOELZ | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RICHARD D ROWRAY | SENIOR ADMINISTRATOR Officer | 40 | $54,000 | $760,759 |
| JEFFREY HELM | CEO Officer | 40 | $119,040 | $25,841 |
| LYNN DOPPER | COO Officer | 40 | $114,513 | $14,870 |
| KIMBERLY BURKHOLDER | CFO Officer | 40 | $108,927 | $12,152 |
| JEFFREY M PARSONS | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| CAROL SEALS | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| JOHN DRAGOO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BARRY GREEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LORI LUTHER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEVIN MANDRELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MOLLY MCGUIRE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEITH O'NEAL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GARY PHILLIPS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARILYN SCALES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KYRSHA VOELZ | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RICHARD D ROWRAY | CEO/SENIOR ADMINISTRATOR Officer | 40 | $237,314 | $20,639 |
| LYNN DOPPLER | COO Officer | 40 | $130,227 | $15,696 |
| JEFFREY HELM | CEO Officer | 40 | $117,968 | $15,320 |
| KIMBERLY BURKHOLDER | CFO Officer | 40 | $123,914 | $6,828 |
| JEFFREY M PARSONS | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| MARILYN SCALES | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| CAROL SEALS | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| KEVIN MANDRELL | DIRECTOR Trustee or director, Officer | 1 | $0 | $0 |
| DAVID CLEVENGER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN DRAGOO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BARRY GREEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LORI LUTHER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEITH O'NEAL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GARY PHILLIPS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KYRSHA VOELZ | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3700 W KILGORE AVE, MUNCIE, IN 47304-4810
- Principal officer (990 for 2024)
- JEFFREY HELM, 3700 W KILGORE AVENUE, MUNCIE, IN 47304
- Signed the 990
- JEFFREY HELM, CEO
- Phone
- (765) 741-4948
- Website
- WWW.YOCINC.ORG
- Return prepared by
- WHITINGER & COMPANY LLC
Mission
PROVIDING A CARING, COORDINATED, AND COMPREHENSIVE CONTINUUM OF BEHAVIORAL HEALTH SERVICES FOR CHILDREN, FAMILIES, AND THE JUVENILE JUSTICE SYSTEM.
Program accomplishments
- 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.Expenses $6,971,157 · grants $7,250 · revenue $9,335,191
- 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.Expenses $2,599,756 · revenue $5,429,857
- 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.Expenses $1,192,538 · revenue $2,448,116
- 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.Expenses $2,256,181 · revenue $1,758,080
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 35-1805697
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1990
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I440)
- Assets (IRS master file)
- $23,997,176
- Income (IRS master file)
- $20,349,455
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $20,047,219 | $18,749,604 | $23,997,176 | XML |
| 990 | June 2024 | $17,094,617 | $16,647,342 | $23,145,933 | IRS |
| 990 | June 2023 | $14,880,462 | $15,966,335 | $22,211,782 | XML |
| 990 | June 2022 | $17,956,717 | $17,461,655 | $25,866,683 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 35-1805697).
Questions about YOUTH OPPORTUNITY CENTER INC
- What is the EIN of YOUTH OPPORTUNITY CENTER INC?
- The employer identification number (EIN) of YOUTH OPPORTUNITY CENTER INC is 35-1805697.
- Is YOUTH OPPORTUNITY CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
- Are donations to YOUTH OPPORTUNITY CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does YOUTH OPPORTUNITY CENTER INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of YOUTH OPPORTUNITY CENTER INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did YOUTH OPPORTUNITY CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of YOUTH OPPORTUNITY CENTER INC?
- The 990 for the year ended June 30, 2025 names JEFFREY HELM.
- Who are the officers and directors of YOUTH OPPORTUNITY CENTER INC?
- The 990 for the year ended June 30, 2025 lists 15 people; 4 received compensation from the organization, the highest $140,000 (JEFFREY HELM, CEO).
- How much revenue does YOUTH OPPORTUNITY CENTER INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $20,047,219, expenses of $18,749,604 and total assets of $23,997,176 at year end.
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