Young Americas Business Trust
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
The Young Americas Business Trust (YABT) was established to Promote social and economic development in the Western Hemisphere and elsewhere through programs, projects, and activities focused on: helping to create and advance efforts to improve the quality of life of youth and young adults, especially those living in or near poverty.
- Income
- $392,525
- Spending
- $536,417
- Spent on programs
- 100%
- Reserves
- -6.8 months of spending
- Largest source of income
- donations and private grants, 87%
- Employees
- 0
- Volunteers
- 0
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 20 out of 100. Higher than 1% of charities in its peer group (youth development, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 1175% of what it owns.
Living within its means
0 of 15Spending exceeded income by 37% of income.
Income trend
5 of 15Income fell 21% on the year before.
Spending floor
15 of 15100% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 81 out of 100. Higher than 66% of charities in its peer group (youth development, $250k to $1m).
Independent board
25 of 2512 of 12 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
12 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (5)
- $60,000 spent. Banco de Reservas: Special award category of the Talent and Innovation Competition of the Americas (TIC Americas) focused on the support of social and economic development through the use of the new technologies, innovation and entrepreneurship. It provided young people from the western hemisphere with capacity building programs, business development and seed capital. It is the implementation component of the Young Americas Forum at the X Summit of the Americas.
- $46,333 spent. InnovAction Challenge: Hemispheric program that supports climate action through entrepreneurship and innovation in partnership with the Inter American Foundation. Its main objective is to work with young people to develop initiatives that held the reduction of greenhouses gases and mitigate the impact of climate change.
- $30,000 spent. PEPSICO: Strengthening the water security in the community of Concepcion, Las Minas, Guatemala: Through this project, YABT in partnership with the OAS Department of Sustainable Development, PepsiCo and the GEF Trifinio Program provided water filters to the community, as well as built capacity on the correct use and maintenance of the equipment to ensure that the impact is long term.
- $160,084 spent. Provide support to other organizations with technical and financial support to expand their activities in the region.
- $240,000 spent. OAS in kind contribution
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1999.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.