Form 990, Part VI, Line 11B: Form 990 Review Process
“A draft of form 990 is distributed to all Board members for review and approval prior to submitting it to the IRS.”
990 • Fiscal year 2022 • EIN 06-1643286
Scores are not available for this record yet.
Assets
Flat$643,521
Flat from 2022
Net Assets
Flat$99,018
Flat from 2022
Liabilities
Flat$544,503
Flat from 2022
Revenue
Flat$3,274,170
Flat from 2022
Expenses
Flat$4,080,578
Flat from 2022
Net Income
Flat-$806,408
Flat from 2022
JAHS is a diploma-granting secondary school and a vendor campus of the Youth Connection Charter School. JAHS' mission is to empower at-risk youths in Chicago to take control of the academic, life skills, and employment aspects of their lives.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $262,894 | $553,047 | ▲ $290,153 |
| Accounts Receivable | $393,715 | $86,871 | ▼ $306,844 |
| Prepaid Expenses and Deferred Charges | $4,770 | $0 | ▼ $4,770 |
| Land, Buildings, and Equipment, Net | $245,994 | $3,603 | ▼ $242,391 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $912,298 | $643,521 | ▼ $268,777 |
| Other Assets Total | $4,925 | $0 | ▼ $4,925 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $6,872 | $544,503 | ▲ $537,631 |
| Total Liabilities | $6,872 | $544,503 | ▲ $537,631 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $905,426 | $99,018 | ▼ $806,408 |
| Total Net Assets Fund Balance | $905,426 | $99,018 | ▼ $806,408 |
| Total Liabilities and Net Assets / Fund Balance | $912,298 | $643,521 | ▼ $268,777 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $88,211 | $254,193 | $342,404 |
| Equipment | $3,603 | $27,269 | $30,872 |
| Other Land Buildings | $-88,211 | $-161,555 | $-249,766 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Theresa Comparini | Executive Director | FT | $325,463 | $111,042 | $436,505 |
| Name | Title |
|---|---|
| Andrea Korte | President |
| Chistopher Stull | Director |
| Donna Bartlett | Director |
| Walter Williams | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,122,947 |
| Other Expenses | $957,631 |
| Total Fundraising Expense | $23,323 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,510,443 | $644,808 | $8,593 | $2,163,844 |
| Current Officers, Directors, Trustees, and Key Employees | $305,435 | $93,778 | $1,250 | $400,463 |
| Pension Plan Contributions | $317,470 | $38,915 | $1,721 | $358,106 |
| Occupancy | $233,623 | $52,565 | $5,841 | $292,029 |
| Fees for Services Other | - | $124,623 | - | $124,623 |
| Other Employee Benefits | $98,591 | $12,085 | $534 | $111,210 |
| Payroll Taxes | $79,188 | $9,707 | $429 | $89,324 |
| Depreciation Depletion | $58,478 | $13,158 | $1,462 | $73,098 |
| All Other Expenses | $42,540 | $417 | $46 | $43,003 |
| Insurance | $31,629 | $7,116 | $791 | $39,536 |
| Other Expenses | $37,024 | $16,531 | $1,837 | $37,024 |
| Office Expenses | $17,919 | $4,032 | $448 | $22,399 |
| Information Technology | $13,978 | $3,145 | $349 | $17,472 |
| Advertising | $6,117 | - | - | $6,117 |
| Travel | $2,791 | - | - | $2,791 |
| Interest | $888 | $200 | $22 | $1,110 |
| Total Functional Expenses | $3,036,175 | $1,021,080 | $23,323 | $4,080,578 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,080,578 |
| Total Expenses per Audited Statements | $4,080,578 |
| Total Expenses per Form 990 | $4,080,578 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Christopher Stull | Director | Legal advisory service | No | $92,534 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“A draft of form 990 is distributed to all Board members for review and approval prior to submitting it to the IRS.”
“On an annual basis Board members are required to complete a form that declares whether or not a Board member has any conflict of interest. Furthermore, Board members are required to complete a new conflict of interest form if a conflict of interest should arise subsequent to the submittal of the original form.”
“Compensation for the Executive Director is determined by consensus of the Board, sans the Executive Director. The Executive Director determines compensation for paid staff and includes these amounts in the annual budget, which is reviewed by the Board.”
“A complete copy of form 990 and the audit report is posted onto the web-site of the Illinois Attorney General web-site which is open to the general public.”
“Disclosure of policies, procedures, governing documents, and financial statements is granted upon written request.”
“JAHS is exempt from federal taxes under Section 501(c)3 of the Internal Revenue Code (the "Code"). JAHS is classified as a school under sections 509(a)(1) and 170(b)(1)(A)(ii) of the Code. Contributions to JAHS qualify as charitable contributions under Section 170 of the Code, and is qualified to receive tax-deductible bequests, devises, transfers or gifts under sections 2055, 2106, or 2522 of the Code. JAHS's management has determined that FASB ASC 740-10, which addresses accounting for uncertainty in income taxes, has no effect on its financial statements due to JAHS's tax-exempt status.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Chistopher Stull |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Alternative Schools Net. |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Program service fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Youth Connection Ch Sch |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 196052 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 46076 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 3181423 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 196052 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 46076 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 3181423 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 78603 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -257249 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 178646 |
| IRS990/PYTotalExpensesAmt | 0 | 257249 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -806408 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3603 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 27269 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 30872 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4080578 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 88211 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 254193 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 342404 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | -88211 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | -161555 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | -249766 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3274170 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | JAHS is exempt from federal taxes under Section 501(c)3 of the Internal Revenue Code (the "Code"). JAHS is classified as a school under sections 509(a)(1) and 170(b)(1)(A)(ii) of the Code. Contributions to JAHS qualify as charitable contributions under Section 170 of the Code, and is qualified to receive tax-deductible bequests, devises, transfers or gifts under sections 2055, 2106, or 2522 of the Code. JAHS's management has determined that FASB ASC 740-10, which addresses accounting for uncertainty in income taxes, has no effect on its financial statements due to JAHS's tax-exempt status. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3603 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4080578 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3274170 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3274170 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4080578 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | The notice of non-discrimination is posted on the main page of JAHS' website. JAHS does not use newspaper or broadcast media. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 325463 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 75000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 36042 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Theresa Comparini |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Executive Dir. |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 436505 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | Christopher Stull |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | Director |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 92534 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Legal advisory service |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A draft of form 990 is distributed to all Board members for review and approval prior to submitting it to the IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | On an annual basis Board members are required to complete a form that declares whether or not a Board member has any conflict of interest. Furthermore, Board members are required to complete a new conflict of interest form if a conflict of interest should arise subsequent to the submittal of the original form. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Compensation for the Executive Director is determined by consensus of the Board, sans the Executive Director. The Executive Director determines compensation for paid staff and includes these amounts in the annual budget, which is reviewed by the Board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A complete copy of form 990 and the audit report is posted onto the web-site of the Illinois Attorney General web-site which is open to the general public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Disclosure of policies, procedures, governing documents, and financial statements is granted upon written request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IL |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 912298 |
| IRS990/TotalAssetsEOYAmt | 0 | 643521 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 912298 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 643521 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 28 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 23323 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 1021080 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3036175 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.