Civic Intelligence

Louis August Jonas Foundation Inc.

990 • Fiscal year 2021 • EIN 14-1387863

Oct 01, 2020 to Sep 30, 2021 • Filed on Jan 19, 2022

6 Rising Sun LaneRhinebeck, NY 12572

(845) 266-4561

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

25th percentile

0.07x

Higher debt load relative to revenue than 25% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

10th percentile

-13%

Higher net margin than 10% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

37th percentile

$138,576

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

57th percentile

13%

Faster asset growth than 57% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

42nd percentile

7.3%

Faster revenue growth than 42% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$14,860,108

Up $1,672,180 (+13%) from 2020

Net Assets

Up

$14,786,740

Up $1,639,532 (+12%) from 2020

Liabilities

Up

$73,368

Up $32,648 (+80%) from 2020

Revenue

Up

$1,003,030

Up $68,578 (+7.3%) from 2020

Expenses

Up

$1,129,813

Up $73,698 (+7.0%) from 2020

Net Income

Down

-$126,783

Down $5,120 (-4.2%) from 2020

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

2021

Assets$14,860,108
Liabilities$73,368
Net Assets$14,786,740

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

2021

Revenue$1,003,030
Expenses$1,129,813
Net Income-$126,783
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Jan 19, 2022
Return Version
2020v4.1
Gross Receipts
$1,289,039
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$12,068,116$13,832,133▲ $1,764,017
Land, Buildings, and Equipment, Net$784,422$837,925▲ $53,503
Cash and Non-Interest-Bearing Accounts$110,971$130,860▲ $19,889
Savings and Temporary Cash Investments$115,779--
Pledges and Grants Receivable$65,226$25,942▼ $39,284
Prepaid Expenses and Deferred Charges$16,313$16,644▲ $331
Total Assets$13,187,928$14,860,108▲ $1,672,180
Other Assets Total$27,101$16,604▼ $10,497
Liabilities
Accounts Payable and Accrued Expenses$40,720$73,368▲ $32,648
Total Liabilities$40,720$73,368▲ $32,648
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,931,302$13,538,816▲ $1,607,514
Net Assets With Donor Restrictions$1,215,906$1,247,924▲ $32,018
Total Net Assets Fund Balance$13,147,208$14,786,740▲ $1,639,532
Total Liabilities and Net Assets / Fund Balance$13,187,928$14,860,108▲ $1,672,180

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$463,181$1,705,223$2,168,404
Equipment$112,076$228,370$340,446
Land$262,668-$262,668

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$467,828-▲ $87,512-$540,340
2019$485,318$25,000▼ $24,990-$467,828
2018$452,643$25,000▲ $25,675-$485,318
2017$361,433$70,000▲ $37,210-$452,643
2016$345,196$10,000▲ $20,237-$361,433
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Helene MatteraExecutive DirectorFT$131,957$6,619$138,576

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$690,288
Program Service Revenue
$0
Investment Income
$259,742
Other Revenue
$53,000
All Other Contributions
$593,988
Change in Net Assets
$-126,783

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 AmountValuation Method
Securities Publicly Traded4$53,646Fair Market Value (FMV)
Total Noncash Contributions4$53,646-

Audited Revenue Reconciliation

Revenue per Audited Statements
$979,061
Revenue Not Reported on Financial Statements
$23,969
Revenue Not Reported on Form 990
$1,766,315
Total Revenue per Audited Statements
$2,745,376
Total Revenue per Form 990
$1,003,030
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$715,509
Other Expenses$399,304
Total Fundraising Expense$201,364
Grants and Similar Amounts Paid$15,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$242,804$104,624$98,947$446,375
Occupancy$139,479$5,128$4,970$149,577
Current Officers, Directors, Trustees, and Key Employees$76,531$32,344$30,120$138,995
Fees for Services Other$34,470$14,144$22,222$70,836
Other Employee Benefits$41,296$12,023$7,088$60,407
Payroll Taxes$33,130$9,972$10,239$53,341
Insurance$37,484$5,274$229$42,987
Depreciation Depletion$40,814--$40,814
Fees for Service Investment Mgmnt Fees-$23,969-$23,969
Other Expenses$2,513$6$18,130$20,643
Pension Plan Contributions$11,205$3,263$1,923$16,391
Grants to Domestic Individuals$15,000--$15,000
Information Technology$7,739$2,049$3,108$12,896
Travel$7,397$1,318$1,645$10,360
Office Expenses$2,648$1,535$1,779$5,962
Total Functional Expenses$712,800$215,649$201,364$1,129,813

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,129,813
Expenses per Audited Statements$1,105,844
Total Expenses per Audited Statements$1,105,844
Expenses Not Reported on Financial Statements$23,969
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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 35% controlled entity
No
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
Filing and Contact Details

Filer

Filer Name
Louis August Jonas Foundation Inc
EIN
14-1387863
Phone
8452664561
Address
6 RISING SUN LANE, RHINEBECK, NY 12572

Signing Officer

Name
Helene Mattera
Title
Executive Director
Signed
2022-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Wong
Formed
1930
Legal Domicile
Ny
Voting Board Members
18
Independent Board Members
18
Employees
10
Volunteers
40

Preparer

Firm
Alta CPA Group
Address
59 Franklin St 2nd Floor, Annapolis, MD 21401
Preparer
Jeffrey Griffith
Phone
4103495101
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

We do this by operating camp rising sun, our full-scholarship, summer leadership program for teenagers from more than 30 different countries and 10 u.s. States.

Form 990, Part I, Line 6

With a full-time staff of only 5 including one facilities manager in rhinebeck, lajf relies heavily on volunteers to accomplish the complex business of operating our programs. 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 -17 voting directors - 4000 hours in aggregate members advisory council- 12 members - 150 hours in aggregate, committees number of members excludes board members, audit advisors 6 members 75 hours in aggregate, alumni council-10 members - 72 hours in aggregate, buildings and grounds- 5 members - 150 hours in aggregate, committee on governance-8 members - 72 hours in aggregate, finance and investment-13 members - 120 hours in aggregate, health and safety-7 members - 88 hours in aggregate, program-14 members - 140 hours in aggregate, scholarship-4 members - 50 hours in aggregate, strategic planning-15 members - 500 hours in aggregate, programs for new participants and alums 30 alums have volunteered to teach an instruction or speak at a panel, with an estimated aggregate work of 150 hours. 16 college professionals volunteered to speak and lead activities during our virtual college workshops for a total of 25 hours. Volunteer week due to the campus being closed for youth programming, we were able to safely host 20 adult volunteers to do maintenance and construction projects for an estimate of 400 volunteer hours.

Form 990, Part III, Line 4A

Program 1 continued typically, there are two on-site camp sessions - one for 65 boys, and the other for 65 girls. In 2020 and 2021, the camp program was delivered in a virtual setting online and served 60 participants over two, mixed gender sessions. Lajf designed an 11-day virtual program that provided a space for discussion and learning surrounding the crs mission and values. While this program does not aim to substitute the traditional in-person program, the program shares many well-loved aspects of camp, including instructions, leadership roles, and a focus on curriculum that reflects the crs pedagogy of reflection and experiential learning. Campers attend rising sun for only one or two summers. The crs program is meant to serve as a watershed in the development of an individuals identity. Its success lies in encouraging in each camper the fullest realization of their intellectual, cultural artistic, musical, and literary, humanistic and ethical capabilities. In the shorter term, through the camp experience, campers can develop new self-awareness, increased self-confidence, and enhanced perceptions and understanding of the world around them. Many campers do not feel the full impact of the program until well after the end of the camp season. After camp rising sun has ended, alumni continue to develop their leadership skills through serving on camper selection and board committees and alumni associations. The camp rising sun alumni community is vibrant, with a worldwide network that hosts numerous regional gatherings each year. The foundation awards scholarships to support alumni pursuing undergraduate and graduate degrees through the george e. Jonas scholars and in 2015 started to offered fellowship positions in non-profit management and program development.

Financial Statement Notes

V 4

The endowment was established for the direct or indirect support of the organizations mission.

X 2

The foundation has been granted tax-exempt status pursuant to section 501c3 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/Form990PartVIISectionAGrp/TitleTxt2PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt17MEMBER
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IRS990/GrossRentsGrp/RealAmt053000
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02049
IRS990/InformationTechnologyGrp/ProgramServicesAmt07739
IRS990/InformationTechnologyGrp/TotalAmt012896
IRS990/InsuranceGrp/FundraisingAmt0229
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IRS990/InsuranceGrp/ProgramServicesAmt037484
IRS990/InsuranceGrp/TotalAmt042987
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
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IRS990/MethodOfAccountingAccrualInd0X
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt053000
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IRS990/OfficeExpensesGrp/ProgramServicesAmt02648
IRS990/OfficeExpensesGrp/TotalAmt05962
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt016604
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt07088
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt041296
IRS990/OtherEmployeeBenefitsGrp/TotalAmt060407
IRS990/OtherExpensesGrp/Desc0ALUMNI AFFAIRS
IRS990/OtherExpensesGrp/Desc1CAMPER RELATED EXPENSES
IRS990/OtherExpensesGrp/Desc2SUPPLIES
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IRS990/OtherExpensesGrp/FundraisingAmt118130
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06
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IRS990/OtherExpensesGrp/ProgramServicesAmt12541
IRS990/OtherExpensesGrp/ProgramServicesAmt22513
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IRS990/OtherExpensesGrp/TotalAmt220643
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IRS990/PrincipalOfficerNm0TIMOTHY WONG
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0559431
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt017500
IRS990/PYInvestmentIncomeAmt0278721
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IRS990/PYOtherExpensesAmt0405707
IRS990/PYOtherRevenueAmt096300
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IRS990/PYTotalExpensesAmt01056115
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/RentalIncomeOrLossGrp/RealAmt053000
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt076629
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt086189
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0103553
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0347665
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0743288
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0559431
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0618318
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0773808
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0491616
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03186461
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0242701
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0278721
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0296233
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0298991
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0433513
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01550159
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0242701
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0278721
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0296233
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0298991
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0433513
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01550159

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
2021Detailed filing. Detailed filing data is available for this year.$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
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $10M-$25M nonprofits