Civic Intelligence

Baron Jay Foundation

990 • Fiscal year 2021 • EIN 14-1850283

Nov 01, 2020 to Oct 31, 2021 • Filed on Jul 22, 2022

10153 1/2 Riverside Drive Ste 147North Hollywood, CA 91602

(818) 568-3330

Siviq Scores

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

Liabilities / Assets

49th percentile

0.02x

Higher debt load relative to assets than 49% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

17th percentile

-10%

Higher net margin than 17% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

78th percentile

$72,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

4th percentile

-35%

Faster asset growth than 4% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

7th percentile

-47%

Faster revenue growth than 7% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$93,707

Down $50,695 (-35%) from 2020

Net Assets

Down

$91,726

Down $52,676 (-36%) from 2020

Liabilities

Up

$1,981

Up $1,981 from 2020

Revenue

Down

$523,939

Down $458,541 (-47%) from 2020

Expenses

Down

$576,615

Down $299,851 (-34%) from 2020

Net Income

Down

-$52,676

Down $158,690 (-150%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2015: $8,173Liabilities 2015: $1,222Net Assets 2015: $6,9512015Assets 2016: $9,115Net Assets 2016: $9,1152016Assets 2018: $30,813Liabilities 2018: $1,878Net Assets 2018: $28,9352018Assets 2019: $38,388Liabilities 2019: $0Net Assets 2019: $38,3882019Assets 2020: $144,402Liabilities 2020: $0Net Assets 2020: $144,4022020Assets 2021: $93,707Liabilities 2021: $1,981Net Assets 2021: $91,7262021Assets 2022: $295,164Liabilities 2022: $0Net Assets 2022: $295,1642022Assets 2023: $553,103Liabilities 2023: $0Net Assets 2023: $553,1032023Assets 2024: $489,569Liabilities 2024: $0Net Assets 2024: $489,5692024

Highlighted filing

2021

Assets$93,707
Liabilities$1,981
Net Assets$91,726

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $113,458Expenses 2015: $14,269Net Income 2015: $99,1892015Revenue 2016: $153,694Expenses 2016: $200,568Net Income 2016: -$46,8742016Revenue 2018: $326,812Expenses 2018: $321,973Net Income 2018: $4,8392018Revenue 2019: $602,443Expenses 2019: $592,990Net Income 2019: $9,4532019Revenue 2020: $982,480Expenses 2020: $876,466Net Income 2020: $106,0142020Revenue 2021: $523,939Expenses 2021: $576,615Net Income 2021: -$52,6762021Revenue 2022: $1,170,500Expenses 2022: $967,062Net Income 2022: $203,4382022Revenue 2023: $947,412Expenses 2023: $1,360,918Net Income 2023: -$413,5062023Revenue 2024: $558,026Expenses 2024: $448,279Net Income 2024: $109,7472024

Highlighted filing

2021

Revenue$523,939
Expenses$576,615
Net Income-$52,676
Jump To
Filing Snapshot
Filing Period
Nov 1, 2020 to Oct 31, 2021
Signed
Jul 22, 2022
Return Version
2020v4.0
Gross Receipts
$523,939
Mission and Program Overview

Mission

Part iii the primary purpose is to provide programs and services in health awareness, arts education, financial literacy and employment prearedness for under served youth and communities that are low to moderate income.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$143,975$93,415▼ $50,560
Land, Buildings, and Equipment, Net$427$292▼ $135
Total Assets$144,402$93,707▼ $50,695
Liabilities
Accounts Payable and Accrued Expenses-$1,981-
Total Liabilities$0$1,981▲ $1,981
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$144,402$91,726▼ $52,676
Total Net Assets Fund Balance$144,402$91,726▼ $52,676
Total Liabilities and Net Assets / Fund Balance$144,402$93,707▼ $50,695

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$292$1,246$1,538
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Baron Jay Littleton JrPresidentFT$72,000$72,000

Board Members and Trustees

NameTitle
Darrien EsterBoard Member
Nia PearesonBoard Member
Terrance BankoleBoard Member
Dr Frances M CopelandSecretary
Nicole WalkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$523,939
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-52,676

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
Other Non Cash Contri Table4$150,000
Total Noncash Contributions4$150,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$504,615
Salaries, Compensation, and Employee Benefits$72,000
Total Fundraising Expense$12,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$118,226$10,882-$129,108
Fees for Services Other$99,618$747-$100,365
Current Officers, Directors, Trustees, and Key Employees$50,000$10,000$12,000$72,000
Advertising$50,000--$50,000
Information Technology$24,543--$24,543
Office Expenses$20,898$1,321-$22,219
Other Expenses$21,000--$21,000
Occupancy-$9,245-$9,245
Travel$7,500--$7,500
Depreciation Depletion$135--$135
Total Functional Expenses$532,420$32,195$12,000$576,615
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Baron Jay Littleton JrPrincipalAdmin & ProgramsNo$72,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 11B

No review was or will be conducted.

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

Compensation for the executive director is determined by available cashflow and annual budgeted items met by the governing board of trustees.

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

Compensation for the key employees is determined by available cashflow and annual budgeted items met by the governing board of trustees.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Baron Jay Foundation
EIN
14-1850283
Phone
8185683330
Address
10153 1/2 RIVERSIDE DRIVE STE 147, NORTH HOLLYWOOD, CA 91602

Signing Officer

Name
Baron Jay Littleton Jr
Title
President
Phone
8185683330
Signed
2022-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Baron Jay Littleton Jr
Formed
2002
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Aberbook & Yeboah Accountancy Corp
Address
11222 S LA CIENEGA BLVD STE 459, INGLEWOOD, CA 90304
Preparer
Audrey Yeboah-filingpros
Phone
3106454572
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Each program had volunteers which provided essential for the success of the activity. Filmmaker arts lunch & learn program 37 volunteers x 15 hours = 555 hours riches to wealth 27 volunteers x 14 hours = 378 hours health & wellness 0 volunteers x 9 = 0 hours community awards luncheon 0 volunteers x 0 hours = 0 hours caddy academy 21 volunteers x 5 hours = 105 hours steam dreams 0 volunteers x 0 hours = 0 30 minute mentor 27 volunteers x 7 hours = 189 creating book dealers 4 volunteers x 24 hours = 96 administration/office 14 volunteers x 11 hours = 187 hours total hours = 1,510 volunteer hours

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

Part iii program services 4th - health maintenance lifestyle program to provide health and wellness resources including careers in helthcare industry 5th - create book dealers program create individual remuneration for kids selling books and magazines part iii program services

Form 990, Part IX, Line 11G

Guest speakers 8,900 0 0 program coordinator 11,000 0 0 couselors & case managers 12,000 0 0 consulting 0 747 0 program manager 30,000 0 0 volunteers 3,765 0 0 administration interns 3,750 0 0 staffing 3,400 0 0 admin-book dealer 1,514 0 0 admin-farm health 1,976 0 0 vr producer designer 13,857 0 0 coordinator administration 9,456 0 0 total 99,618 747 0

Form 990, Part IX, Line 24E

Farm operations 19,320 0 0 production costs 17,000 0 0 training/professional dev 12,947 0 0 producer fees & rights 11,000 0 0 curriculum development 10,463 0 0 programming 9,778 0 0 pd workshops 9,437 0 0 fund developement 0 8,084 0 project lead & developer 5,893 0 0 career day virtual 5,388 0 0 production rentals 5,000 0 0 set contruction & props 4,500 0 0 nutrional snacks 3,000 0 0 transportation 2,500 0 0 craft services 2,000 0 0 memberships/pd workshops 0 1,422 0 volunteer mixer 0 1,376 0 total 118,226 10,882 0

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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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IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH PROGRAM HAD VOLUNTEERS WHICH PROVIDED ESSENTIAL FOR THE SUCCESS OF THE ACTIVITY. FILMMAKER ARTS LUNCH & LEARN PROGRAM 37 VOLUNTEERS X 15 HOURS = 555 HOURS RICHES TO WEALTH 27 VOLUNTEERS X 14 HOURS = 378 HOURS HEALTH & WELLNESS 0 VOLUNTEERS X 9 = 0 HOURS COMMUNITY AWARDS LUNCHEON 0 VOLUNTEERS X 0 HOURS = 0 HOURS CADDY ACADEMY 21 VOLUNTEERS X 5 HOURS = 105 HOURS STEAM DREAMS 0 VOLUNTEERS X 0 HOURS = 0 30 MINUTE MENTOR 27 VOLUNTEERS X 7 HOURS = 189 CREATING BOOK DEALERS 4 VOLUNTEERS X 24 HOURS = 96 ADMINISTRATION/OFFICE 14 VOLUNTEERS X 11 HOURS = 187 HOURS TOTAL HOURS = 1,510 VOLUNTEER HOURS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PART III PROGRAM SERVICES 4TH - HEALTH MAINTENANCE LIFESTYLE PROGRAM TO PROVIDE HEALTH AND WELLNESS RESOURCES INCLUDING CAREERS IN HELTHCARE INDUSTRY 5TH - CREATE BOOK DEALERS PROGRAM CREATE INDIVIDUAL REMUNERATION FOR KIDS SELLING BOOKS AND MAGAZINES PART III PROGRAM SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY AVAILABLE CASHFLOW AND ANNUAL BUDGETED ITEMS MET BY THE GOVERNING BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR THE KEY EMPLOYEES IS DETERMINED BY AVAILABLE CASHFLOW AND ANNUAL BUDGETED ITEMS MET BY THE GOVERNING BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GUEST SPEAKERS 8,900 0 0 PROGRAM COORDINATOR 11,000 0 0 COUSELORS & CASE MANAGERS 12,000 0 0 CONSULTING 0 747 0 PROGRAM MANAGER 30,000 0 0 VOLUNTEERS 3,765 0 0 ADMINISTRATION INTERNS 3,750 0 0 STAFFING 3,400 0 0 ADMIN-BOOK DEALER 1,514 0 0 ADMIN-FARM HEALTH 1,976 0 0 VR PRODUCER DESIGNER 13,857 0 0 COORDINATOR ADMINISTRATION 9,456 0 0 TOTAL 99,618 747 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FARM OPERATIONS 19,320 0 0 PRODUCTION COSTS 17,000 0 0 TRAINING/PROFESSIONAL DEV 12,947 0 0 PRODUCER FEES & RIGHTS 11,000 0 0 CURRICULUM DEVELOPMENT 10,463 0 0 PROGRAMMING 9,778 0 0 PD WORKSHOPS 9,437 0 0 FUND DEVELOPEMENT 0 8,084 0 PROJECT LEAD & DEVELOPER 5,893 0 0 CAREER DAY VIRTUAL 5,388 0 0 PRODUCTION RENTALS 5,000 0 0 SET CONTRUCTION & PROPS 4,500 0 0 NUTRIONAL SNACKS 3,000 0 0 TRANSPORTATION 2,500 0 0 CRAFT SERVICES 2,000 0 0 MEMBERSHIPS/PD WORKSHOPS 0 1,422 0 VOLUNTEER MIXER 0 1,376 0 TOTAL 118,226 10,882 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/StatesWhereCopyOfReturnIsFldCd1MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0144402
IRS990/TotalAssetsEOYAmt093707
IRS990/TotalAssetsGrp/BOYAmt0144402
IRS990/TotalAssetsGrp/EOYAmt093707
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0523939
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012000
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032195
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0532420
IRS990/TotalFunctionalExpensesGrp/TotalAmt0576615
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt01981
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01981
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0144402
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt091726
IRS990/TotalOtherProgSrvcExpenseAmt036125
IRS990/TotalProgramServiceExpensesAmt0532420
IRS990/TotalReportableCompFromOrgAmt072000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0523939
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0144402
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt093707
IRS990/TravelGrp/ProgramServicesAmt07500
IRS990/TravelGrp/TotalAmt07500
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010153 1/2 RIVERSIDE DRIVE STE 147
IRS990/USAddress/CityNm0NORTH HOLLYWOOD
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091602
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.BARONJAYFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BARON JAY LITTLETON JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08185683330
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-07-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BARON JAY FOUNDATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O BARON JAY LITTLETON
ReturnHeader/Filer/BusinessNameControlTxt0BARO
ReturnHeader/Filer/EIN0141850283
ReturnHeader/Filer/PhoneNum08185683330
ReturnHeader/Filer/USAddress/AddressLine1Txt010153 1/2 RIVERSIDE DRIVE STE 147
ReturnHeader/Filer/USAddress/CityNm0NORTH HOLLYWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091602
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0812295105
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ABERBOOK & YEBOAH ACCOUNTANCY CORP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011222 S LA CIENEGA BLVD STE 459
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INGLEWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090304
ReturnHeader/PreparerPersonGrp/PhoneNum03106454572
ReturnHeader/PreparerPersonGrp/PreparationDt02022-08-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AUDREY YEBOAH-FILINGPROS
ReturnHeader/ReturnTs02022-08-02T22:28:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BARON JAY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LITTLETON JR
ReturnHeader/TaxPeriodBeginDt02020-11-01
ReturnHeader/TaxPeriodEndDt02021-10-31
ReturnHeader/TaxYr02020

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