Civic Intelligence

Louis August Jonas Foundation Inc.

990 • Fiscal year 2014 • EIN 14-1387863

Oct 01, 2013 to Sep 30, 2014 • Filed on Feb 13, 2015

152 Madison AvenueRoom/Suite 240010016

(212) 686-1930

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

10th percentile

0.02x

Higher debt load relative to revenue than 10% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

6th percentile

-40%

Higher net margin than 6% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

58th percentile

$193,580

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 14.7% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

57th percentile

5.2%

Faster asset growth than 57% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

52nd percentile

5.1%

Faster revenue growth than 52% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2011 to 2014

Assets

Up

$13,337,376

Up $653,240 (+5.2%) from 2013

Net Assets

Up

$13,307,858

Up $653,515 (+5.2%) from 2013

Liabilities

Down

$29,518

Down $275 (-0.9%) from 2013

Revenue

$1,313,240

No earlier filing loaded for comparison.

Expenses

Up

$1,836,750

Up $86,097 (+4.9%) from 2013

Net Income

-$523,510

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $11,238,540Liabilities 2011: $37,427Net Assets 2011: $11,201,1132011Assets 2012: $11,663,582Liabilities 2012: $25,243Net Assets 2012: $11,638,3392012Assets 2013: $12,684,136Liabilities 2013: $29,793Net Assets 2013: $12,654,3432013Assets 2014: $13,337,376Liabilities 2014: $29,518Net Assets 2014: $13,307,8582014Assets 2015: $12,068,054Liabilities 2015: $1,754Net Assets 2015: $12,066,3002015Assets 2016: $11,822,955Liabilities 2016: $29,492Net Assets 2016: $11,793,4632016Assets 2017: $12,450,078Liabilities 2017: $30,950Net Assets 2017: $12,419,1282017Assets 2018: $12,684,590Liabilities 2018: $32,044Net Assets 2018: $12,652,5462018Assets 2019: $12,608,032Liabilities 2019: $37,185Net Assets 2019: $12,570,8472019Assets 2020: $13,187,928Liabilities 2020: $40,720Net Assets 2020: $13,147,2082020Assets 2021: $14,860,108Liabilities 2021: $73,368Net Assets 2021: $14,786,7402021Assets 2022: $11,859,352Liabilities 2022: $79,550Net Assets 2022: $11,779,8022022Assets 2023: $12,310,886Liabilities 2023: $58,732Net Assets 2023: $12,252,1542023Assets 2024: $13,789,722Liabilities 2024: $33,478Net Assets 2024: $13,756,2442024Assets 2025: $13,934,418Liabilities 2025: $184,984Net Assets 2025: $13,749,4342025

Highlighted filing

2014

Assets$13,337,376
Liabilities$29,518
Net Assets$13,307,858

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,132,489Expenses 2011: $1,551,864Net Income 2011: -$419,3752011Expenses 2012: $1,722,3902012Expenses 2013: $1,750,6532013Revenue 2014: $1,313,240Expenses 2014: $1,836,750Net Income 2014: -$523,5102014Revenue 2015: $1,357,398Expenses 2015: $1,313,676Net Income 2015: $43,7222015Revenue 2016: $606,755Expenses 2016: $1,059,000Net Income 2016: -$452,2452016Revenue 2017: $925,129Expenses 2017: $1,166,107Net Income 2017: -$240,9782017Revenue 2018: $1,072,799Expenses 2018: $1,189,113Net Income 2018: -$116,3142018Revenue 2019: $945,466Expenses 2019: $1,184,106Net Income 2019: -$238,6402019Revenue 2020: $934,452Expenses 2020: $1,056,115Net Income 2020: -$121,6632020Revenue 2021: $1,003,030Expenses 2021: $1,129,813Net Income 2021: -$126,7832021Revenue 2022: $1,408,816Expenses 2022: $1,476,297Net Income 2022: -$67,4812022Revenue 2023: $1,424,445Expenses 2023: $1,697,112Net Income 2023: -$272,6672023Revenue 2024: $1,952,555Expenses 2024: $2,004,666Net Income 2024: -$52,1112024Revenue 2025: $1,656,295Expenses 2025: $2,159,336Net Income 2025: -$503,0412025

Highlighted filing

2014

Revenue$1,313,240
Expenses$1,836,750
Net Income-$523,510
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Feb 13, 2015
Return Version
2013v4.0
Gross Receipts
$1,313,240
Mission and Program Overview

Mission

Lajf has been committed to helping young people grow intellectually, ethically, and globally. Continued on schedule o

The mission of the louis august jonas foundation, inc. Is "to develop in promising young people from diverse backgrounds a lifelong commitment to sensitive and responsible leadership for the betterment of their communities and the world." since 1930, the foundation has pursued this mission through its international scholarship program, camp rising sun, and its alumni associations around the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,947,716$11,769,131▲ $821,415
Land, Buildings, and Equipment, Net$913,315$869,179▼ $44,136
Pledges and Grants Receivable$279,702$500,827▲ $221,125
Cash and Non-Interest-Bearing Accounts$122,736$164,016▲ $41,280
Prepaid Expenses and Deferred Charges$32,197$18,223▼ $13,974
Savings and Temporary Cash Investments$376,175$3,705▼ $372,470
Total Assets$12,684,136$13,337,376▲ $653,240
Other Assets Total$12,295$12,295→ $0
Liabilities
Accounts Payable and Accrued Expenses$20,828$29,518▲ $8,690
Other Liabilities$8,965--
Total Liabilities$29,793$29,518▼ $275
Net Assets / Fund Balance
Unrestricted Net Assets$11,817,635$11,939,932▲ $122,297
Temporarily Rstr Net Assets$453,208$964,426▲ $511,218
Permanently Rstr Net Assets$383,500$403,500▲ $20,000
Total Net Assets Fund Balance$12,654,343$13,307,858▲ $653,515
Total Liabilities and Net Assets / Fund Balance$12,684,136$13,337,376▲ $653,240

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$527,943$1,320,382$1,848,325
Equipment$78,568$304,443$383,011
Land$262,668-$262,668

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$363,621$20,000▲ $8,346-$379,167
2012$368,683-▲ $8,138-$363,621
2011$395,126$2,500▲ $13,443-$368,683
2010$380,703$20,000▲ $13,823-$395,126
2009$359,000$11,000▲ $19,703-$380,703
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard Enemark PhdExecutive DiFT$193,580-$193,580
Richard Enemark PhdExecutive Director-$175,000$18,580$193,580

Board Members and Trustees

NameTitle
DR PATRICK O'MALLEYPresident
Charles WardlawPresident-el
Joseph RiddleBoard Member
Karen SchatzelBoard Member
Lawrence FriedBoard Member
Stella TemploBoard Member
Timothy WongBoard Member
Juanita B LuisPast Preside
Dr Elizabeth PierpontSecretary
Peter S FudgeTreasurer
David StrandVice Preside
Dr Carl SchoenbergerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,003,110
Program Service Revenue
$0
Investment Income
$310,130
Other Revenue
$0
All Other Contributions
$1,003,110
Change in Net Assets
$-523,510

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Securities Publicly Traded7$56,967
Total Noncash Contributions7$56,967

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,202,817
Revenue Not Reported on Financial Statements
$110,423
Revenue Not Reported on Form 990
$1,177,025
Total Revenue per Audited Statements
$2,379,842
Total Revenue per Form 990
$1,313,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$918,746
Other Expenses$905,204
Total Fundraising Expense$192,328
Grants and Similar Amounts Paid$12,800
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$477,188$49,705$77,969$604,862
Current Officers, Directors, Trustees, and Key Employees$171,447$17,858$28,013$217,318
Occupancy$130,443$9,100$5,002$144,545
Insurance$99,096$21,166$10,468$130,730
Fees for Service Investment Mgmnt Fees-$110,423-$110,423
Travel$40,052$18,209$8,172$66,433
Payroll Taxes$50,305$4,997$7,840$63,142
Fees for Services Other$23,736$5,468$18,442$47,646
Office Expenses$22,126$17,787$5,806$45,719
Depreciation Depletion$43,468$667-$44,135
Fees for Services Accounting$31,675--$31,675
Conferences and Meetings$25,983$4,764$708$31,455
Other Expenses$76-$21,462$21,538
All Other Expenses$18,569--$18,569
Other Employee Benefits$12,478$1,823$2,859$17,160
Pension Plan Contributions$11,826$1,728$2,710$16,264
Information Technology$6,356$4,221$2,296$12,873
Grants to Domestic Individuals$12,800--$12,800
Total Functional Expenses$1,376,506$267,916$192,328$1,836,750

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,836,750
Expenses per Audited Statements$1,726,327
Total Expenses per Audited Statements$1,726,327
Expenses Not Reported on Financial Statements$110,423
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Richard c.luis juanita b. Luis mac member past pres. Spouse

Form 990, Page 6, Part VI, Line 7A

The members advisory council, or mac, consists of individuals who are active advisors, advocates, ambassadors and supporters of the foundations mission. Many of the mac members were participants in our program or had first hand personal experience with the foundation. The members of the mac elect individuals to serve as directors on the board. The board, itself, elects officers from among its directors. The president of the board serves ex-officio member on the mac and the chair of the mac serves ex-officio on the board.

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed by an audit committee, with recommendations of the audit committee presented to the board and finance & investment committee for review and action, if needed.

Form 990, Page 6, Part VI, Line 12C

Copies of all disclosures are maintained by the director of operations, a staff member through whom purchases, contracts, and expense payments are centralized. All new vendors, contractors, consultants, or other providers of goods and services, including employment applicants, are routinely compared to the current board members disclosure documents. Potential conflicts, should they be observed, would be surfaced to the board for review, discussion, and resolution prior to any action.

Form 990, Page 6, Part VI, Line 15A

Routine, periodic review and documentation of total compensation elements within the non-profit industry sector, drawing on multiple, credible data sources and, where feasible, specific organizational characteristics (e.g., comparable size and business focus). Review of data by relevant committees (e.g., executive search committee, finance & investment committee, executive committee) prior to review by full board of directors. Executive director's performance is evaluated, annually, by the executive committee, independent of the executive director. Performance is assessed versus previously documented goals and objectives; inputs may be obtained from other board members, staff, alumni, and other relevant persons. The full board, absent the executive director votes on proposed compensation resolutions with contemporaneous documentation of proposed resolutions and outcomes.

Form 990, Page 6, Part VI, Line 19

Documents are available for review at the foundation's offices. Upon request, digital copies of the documents may be provided via e-mail attachment.

Filing and Contact Details

Filer

EIN
14-1387863
Phone
2126861930

Signing Officer

Name
Richard Enemark
Title
Executive Director
Phone
2126861930
Signed
2015-02-13

Organization Details

Principal Officer
PATRICK O'MALLEY PRESIDENT
Formed
1930
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
63
Volunteers
502

Preparer

Preparer
Jeffrey S Griffith CPA
Phone
4102240343
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the louis august jonas foundation, inc. Is "to develop in promising young people from diverse backgrounds a lifelong commitment to sensitive and responsible leadership for the betterment of their communities and the world." since 1930, the foundation has pursued this mission through its international scholarship program, camp rising sun, and its alumni associations around the world.

Form 990, Page 1, Part I, Line 6

With a full-time staff of only 6 (two full-time on-site at the rhinebeck campuses; three at the nyc office; one at a satellite office in virginia), lajf relies heavily on volunteers to accomplish the complex business of operating a 7-week residential educational program for 120 teenage students from all around the world at two locations each summer. As in the past, we have documented board of directors' volunteer time commitment and have roughly estimated the time our other volunteers spend. Those numbers follow. Board of directors 14 directors members advisory council 10 members directors emeriti 9 members committees (number of members excludes board members) alumni relations-3 members audit - 5 members buildings and grounds - varies (4) committee on directors - 3 members finance and investment - 6 members health and safety - 6 members major donor-3 members program - 7 members scholarship - 4 members selection policy - 5 members visit team - 8 members selection of program participants by volunteers from: colorado barbados greece palestinian territory california bulgaria hungary peru new mexico china iran poland utah denmark israel south africa washington dc egypt japan spain new york city region finland korea sweden south carolina france netherlands turkey mississippi germany nigeria united kingdom minnesota ghana norway zambia in some locations, one or two individuals work with schools, youth organizations or government agencies to select program participants. In most, however, committees of between 4 and 20 volunteers collaborate on the following activities: conducting information sessions for students at schools and other youth sites conducting information sessions for parents reading through application materials: short-answer questions; essays; teacher references; transcripts, and developing a list of candidates to interview organizing an interview day, requiring securing a location, communicating with invitees (and those rejected), developing an interview protocol and supporting documents, disseminating candidate materials to team of interviewers, conducting the interviews, notifying the successful candidates sending materials to lajf headquarters visiting with families of successful candidates assisting with travel arrangements arranging a camper send-off connecting with campers during the summer organizing a "welcome home" event a conservative estimate of volunteers who participate in selection would range from 250 to 275. One person who participates in all the above activities would spend about 30 hours on selection. More commonly, the tasks are distributed among several individuals. However, the cumulative number of hours would surely total in the low thousands, given the 36 selection sites. The 24 families of participants in the nyc area are joined by an additional 10 alumni family and are hosts to participants who fly into and out of nyc airports from their homes around the nation and the world. One to three days on each end of the summer picking students up from airports upon arrival home stays, including all meals sightseeing in the nyc area driving students to airports for trips home hosting asks dozens of hours of volunteers each year. It is estimated that 100 volunteers are needed prior to camp and after camp to house our campers until they depart via airplane for home. Volunteer staff at the red hook and clinton campuses (7 - 14 days) each summer, between 4 and 10 program alumni volunteer to spend one or two weeks, full-time (meaning 24 hours per day) at the campuses and assume the roles of counselors, nurses, etc.

Form 990, Page 2, Part III, Line 4A

Overseen by a committee of alumni who collaborate with local alumni selectors around the world. Upon completion of the summer camp program, participants become members of the camp rising sun alumni community with a vibrant, worldwide network. Numerous regional gatherings are held each year. The foundation awards scholarships to support alumni pursuing undergraduate and graduate degrees through the george e. Jonas scholars program. The foundation's arise program awards grants to alumni pursuing humanitarian service projects for the betterment of their communities and the world. Through publications and events, lajf celebrates the personal and professional achievements of our numerous alumni whose work earns them recognitions in many fields of endeavor.

Financial Statement Notes

Schedule D, Page 3, Part X

The foundation has been granted tax-exempt status pursuant to section 501 (c)(3) of the internal revenue code. It is classified by the internal revenue service as other than a private foundation. There was no net unrelated business taxable income; consequently, no provision for income tax is reflected in the financial statements. The foundation informational return filings are subject to audit by the internal revenue service, generally for three years after filing.

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IRS990/Desc0THE LOUIS AUGUST JONAS FOUNDATION, INC. OPERATES A FULL SCHOLARSHIP, SUMMER LEADERSHIP PROGRAM FOR TEENAGERS SELECTED FOR THEIR CHARACTER AND LEADERSHIP POTENTIAL. WE BRING TOGETHER A DIVERSE GROUP OF GIFTED, HIGHLY MOTIVATED YOUNG PEOPLE FROM MORE THAN TWENTY FIVE COUNTRIES AROUND THE WORLD TO PARTICIPATE IN CAMP RISING SUN - A PROGRAM CAREFULLY DESIGNED TO PROMOTE PERSONAL GROWTH, LEADERSHIP SKILLS, A SERVICE ETHIC, AND INTERCULTURAL UNDERSTANDING. THE PROGRAM IS LOCATED AT TWO FULL-SERVICE CAMPS IN RHINEBECK, NEW YORK. CAMP RISING SUN RED HOOK IS FOR YOUNG MEN, AND CAMP RISING SUN CLINTON IS FOR YOUNG WOMEN. ALTHOUGH EACH SHARES A SIMILAR PROGRAM STRUCTURE, EACH IS DISTINCT, WITH SEPARATE CAMP DIRECTORS AND STAFF. CAMPER SELECTION IS OVERSEEN BY A COMMITTEE OF ALUMNI WHO COLLABORATE WITH LOCAL ALUMNI SELECTORS AROUND THE WORLD. UPON COMPLETION OF THE SUMMER CAMP PROGRAM, PARTICIPANTS BECOME MEMBERS OF THE CAMP RISING SUN ALUMNI COMMUNITY WITH A VIBRANT, WORLDWIDE NETWORK. NUMEROUS REGIONAL GATHERINGS ARE HELD EACH YEAR. THE FOUNDATION AWARDS SCHOLARSHIPS TO SUPPORT ALUMNI PURSUING UNDERGRADUATE AND GRADUATE DEGREES THROUGH THE GEORGE E. JONAS SCHOLARS PROGRAM. THE FOUNDATION'S ARISE PROGRAM AWARDS GRANTS TO ALUMNI PURSUING HUMANITARIAN SERVICE PROJECTS FOR THE BETTERMENT OF THEIR COMMUNITIES AND THE WORLD. THROUGH PUBLICATIONS AND EVENTS, LAJF CELEBRATES THE PERSONAL AND PROFESSIONAL ACHIEVEMENTS OF OUR NUMEROUS ALUMNI WHOSE WORK EARNS THEM RECOGNITIONS IN MANY FIELDS OF ENDEAVOR.
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IRS990/Form990PartVIISectionAGrp/PersonNm3DR PATRICK O'MALLEY
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IRS990/MissionDesc0THE MISSION OF THE LOUIS AUGUST JONAS FOUNDATION, INC. IS "TO DEVELOP IN PROMISING YOUNG PEOPLE FROM DIVERSE BACKGROUNDS A LIFELONG COMMITMENT TO SENSITIVE AND RESPONSIBLE LEADERSHIP FOR THE BETTERMENT OF THEIR COMMUNITIES AND THE WORLD." SINCE 1930, THE FOUNDATION HAS PURSUED THIS MISSION THROUGH ITS INTERNATIONAL SCHOLARSHIP PROGRAM, CAMP RISING SUN, AND ITS ALUMNI ASSOCIATIONS AROUND THE WORLD.
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IRS990/PrincipalOfficerNm0PATRICK O'MALLEY PRESIDENT
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$13.9$0.18$13.7$1.66$2.16$0.50
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.8$0.03$13.8$1.95$2.00$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$0.06$12.3$1.42$1.70$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.9$0.08$11.8$1.41$1.48$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$0.07$14.8$1.00$1.13$0.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.2$0.04$13.1$0.93$1.06$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.6$0.04$12.6$0.95$1.18$0.24
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.7$0.03$12.7$1.07$1.19$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.5$0.03$12.4$0.93$1.17$0.24
2016Detailed filing. Detailed filing data is available for this year.$11.8$0.03$11.8$0.61$1.06$0.45
2015Detailed filing. Detailed filing data is available for this year.$12.1$0.00$12.1$1.36$1.31$0.04
2014Detailed filing. Detailed filing data is available for this year.$13.3$0.03$13.3$1.31$1.84$0.52
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.7$0.03$12.7$1.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.7$0.03$11.6$1.72
2011Summary only. Only limited summary data is available for this year.$11.2$0.04$11.2$1.13$1.55$0.42