Civic Intelligence

Faculty Student Association of Jefferson Community College Inc.

990 • Fiscal year 2022 • EIN 16-0911332

Jul 01, 2021 to Jun 30, 2022 • Filed on Nov 02, 2022

1220 Coffeen StreetWatertown, NY 13601

(315) 786-2353

Siviq Scores

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

Liabilities / Assets

90th percentile

0.99x

Higher debt load relative to assets than 90% of similar nonprofits.

2022 filings • NTEE B • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

95th percentile

8.03x

Higher debt load relative to revenue than 95% of similar nonprofits.

2022 filings • NTEE B • $10M-$25M nonprofits • Source year 2022

Net Margin

15th percentile

-6.0%

Higher net margin than 15% of similar nonprofits.

2022 filings • NTEE B • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

76th percentile

$250,087

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2022 filings • NTEE B • $10M-$25M nonprofits • Source year 2022

Asset Growth

31st percentile

-4.0%

Faster asset growth than 31% of similar nonprofits.

2022 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

6th percentile

-35%

Faster revenue growth than 6% of similar nonprofits.

2022 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Down

$19,958,868

Down $833,688 (-4.0%) from 2021

Net Assets

Up

$277,314

Up $2,040,660 (+116%) from 2021

Liabilities

Down

$19,681,554

Down $2,874,348 (-13%) from 2021

Revenue

Down

$2,449,914

Down $1,314,071 (-35%) from 2021

Expenses

Down

$2,595,748

Down $797,687 (-24%) from 2021

Net Income

Down

-$145,834

Down $516,384 (-139%) from 2021

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0-$10MAssets 2012: $1,438,161Liabilities 2012: $160,572Net Assets 2012: $1,277,5892012Assets 2013: $2,367,575Liabilities 2013: $858,822Net Assets 2013: $1,508,7532013Assets 2014: $17,676,782Liabilities 2014: $16,442,571Net Assets 2014: $1,234,2112014Assets 2015: $23,675,828Liabilities 2015: $23,385,251Net Assets 2015: $290,5772015Assets 2016: $23,117,566Liabilities 2016: $22,897,072Net Assets 2016: $220,4942016Assets 2017: $21,835,976Liabilities 2017: $21,385,222Net Assets 2017: $450,7542017Assets 2018: $21,709,672Liabilities 2018: $21,441,437Net Assets 2018: $268,2352018Assets 2019: $21,119,758Liabilities 2019: $22,172,192Net Assets 2019: -$1,052,4342019Assets 2020: $20,195,988Liabilities 2020: $23,587,841Net Assets 2020: -$3,391,8532020Assets 2021: $20,792,556Liabilities 2021: $22,555,902Net Assets 2021: -$1,763,3462021Assets 2022: $19,958,868Liabilities 2022: $19,681,554Net Assets 2022: $277,3142022Assets 2023: $20,314,288Liabilities 2023: $20,472,963Net Assets 2023: -$158,6752023Assets 2024: $17,731,989Liabilities 2024: $18,449,394Net Assets 2024: -$717,4052024Assets 2025: $16,510,293Liabilities 2025: $17,733,963Net Assets 2025: -$1,223,6702025

Highlighted filing

2022

Assets$19,958,868
Liabilities$19,681,554
Net Assets$277,314

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $1,245,5132012Expenses 2013: $1,274,1332013Revenue 2014: $1,357,855Expenses 2014: $1,632,397Net Income 2014: -$274,5422014Revenue 2015: $3,372,457Expenses 2015: $4,316,091Net Income 2015: -$943,6342015Revenue 2016: $4,202,133Expenses 2016: $4,272,216Net Income 2016: -$70,0832016Revenue 2017: $3,814,250Expenses 2017: $3,583,990Net Income 2017: $230,2602017Revenue 2018: $3,731,372Expenses 2018: $3,359,326Net Income 2018: $372,0462018Revenue 2019: $3,454,319Expenses 2019: $3,701,847Net Income 2019: -$247,5282019Revenue 2020: $2,789,279Expenses 2020: $3,532,493Net Income 2020: -$743,2142020Revenue 2021: $3,763,985Expenses 2021: $3,393,435Net Income 2021: $370,5502021Revenue 2022: $2,449,914Expenses 2022: $2,595,748Net Income 2022: -$145,8342022Revenue 2023: $2,449,049Expenses 2023: $3,720,886Net Income 2023: -$1,271,8372023Revenue 2024: $2,889,884Expenses 2024: $3,419,783Net Income 2024: -$529,8992024Revenue 2025: $2,850,644Expenses 2025: $2,757,017Net Income 2025: $93,6272025

Highlighted filing

2022

Revenue$2,449,914
Expenses$2,595,748
Net Income-$145,834
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 2, 2022
Return Version
2021v4.2
Gross Receipts
$2,497,420
Mission and Program Overview

Mission

The purpose of the organization is to promote, supplement, and cultivate educational, social, cultural, and recreational relations among the students, faculty, staff, alumni, and community of jefferson community college. The organization will engage exclusively in activities ancillary to and in furtherance of the educational activities of jefferson community college and to aid the students, faculty, staff, alumni, and community of such college by assisting them in every way possible in their study, work, living and extracurricular activities. The organization is the sole owner of jefferson fsa auxiliary, llc which has been formed to own and operate dorms on campus for the benefit off jcc students. Dorms were placed in service in august 2014.

The purpose of the organization is to promote, supplement, and cultivate educational, social, cultural, and recreational relations among the students, faculty, staff, alumni, and community of jefferson community college. The organization will engage exclusively in activities ancillary to and in furtherance of the educational activities of jefferson community college and to aid the students, faculty, staff, alumni, and community of such college by assisting them in every way possible in their study, work, living and extracurricular activities. The organization is the sole owner of jefferson fsa auxiliary, llc which has been formed to own and operate dorms on campus for the benefit of jcc students. Dorms were placed in service in august 2014.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$15,503,644$14,989,789▼ $513,855
Cash and Non-Interest-Bearing Accounts$1,175,137$2,081,006▲ $905,869
Savings and Temporary Cash Investments$1,281,056$1,416,415▲ $135,359
Investments Other Securities$576,693$561,789▼ $14,904
Accounts Receivable$2,174,873$388,651▼ $1,786,222
Pledges and Grants Receivable$72,925$81,563▲ $8,638
Prepaid Expenses and Deferred Charges$8,228$19,772▲ $11,544
Total Assets$20,792,556$19,958,868▼ $833,688
Other Assets Total$0$419,883▲ $419,883
Liabilities
Tax Exempt Bond Liabilities$19,801,330$19,401,244▼ $400,086
Accounts Payable and Accrued Expenses$659,694$216,346▼ $443,348
Mortgage Notes Payable Secured by Investment Property$201,400--
Other Liabilities$1,893,478$63,964▼ $1,829,514
Total Liabilities$22,555,902$19,681,554▼ $2,874,348
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,763,346$277,314▲ $2,040,660
Total Net Assets Fund Balance$-1,763,346$277,314▲ $2,040,660
Total Liabilities and Net Assets / Fund Balance$20,792,556$19,958,868▼ $833,688

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,790,109$3,810,428$18,600,537
Equipment$105,680$258,037$363,717
Land$94,000-$94,000
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Corey CampbellTrustee-$158,342$158,342
Dawn BartlettTrustee-$77,719$77,719
Kim HoneywellVice President-$77,377$77,377
Shawn MaloneyTrustee-$73,189$73,189
Chelsea MarraTrustee-$67,904$67,904
Ellen MathewsSecretary-$65,952$65,952
Jerry StacyExecutive Director/trustee$38,950$20,691$59,641
Nicholas ThornthwaiteTrustee-$55,638$55,638
Shaunna ArnoldTreasurer, Previous-$26,721$26,721

Board Members and Trustees

NameTitle
Heather MakuchPresident
Sidney PondExecutive Director of Accounting & Auxiliary Servi
Dan DupeeTrustee
Pamela BeyorTrustee
Ty StoneTrustee
Hallie BainStudent Representative
Justyce CountrymanStudent Representative
William EmmTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$346,871
Program Service Revenue
$2,018,911
Investment Income
$19,959
Other Revenue
$64,173
Change in Net Assets
$-145,834

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,449,914
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$470,175
Total Revenue per Audited Statements
$2,920,089
Total Revenue per Form 990
$2,449,914
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,015,825
Salaries, Compensation, and Employee Benefits$579,923
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$803,702--$803,702
Depreciation Depletion$492,737$25,153-$517,890
Other Salaries and Wages$435,450--$435,450
All Other Expenses$87,141$23,816-$110,957
Occupancy$17,250$57,750-$75,000
Payroll Taxes$64,477$1,368-$65,845
Insurance$38,033$7,380-$45,413
Current Officers, Directors, Trustees, and Key Employees$25,803$13,147-$38,950
Other Expenses$30,348$8,539-$38,887
Fees for Services Other$10,980$18,009-$28,989
Other Employee Benefits$23,647$4,019-$27,666
Fees for Services Accounting$5,350$16,100-$21,450
Pension Plan Contributions$11,889$123-$12,012
Office Expenses-$1,014-$1,014
Advertising$877--$877
Total Functional Expenses$2,242,072$353,676$0$2,595,748

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,112,326
Expenses per Audited Statements$2,595,748
Total Expenses per Form 990$2,595,748
Expenses Not Reported on Form 990$516,578
Expenses Not Reported on Financial Statements$0
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
Custodial Reserves$63,964

Bond Issues

BondIssuerIssuedIssue PricePurpose
AJefferson County Civic Development Corp2019-10-11$21,480,000Student housing construction

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$21,480,000---

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
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 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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by board president & executive director of accounting and auxiliary services prior to being filed.

Form 990, Part VI, Section B, Line 12C

Board requires annual declaration of conflict of interest policy

Form 990, Part VI, Section B, Line 15

Salaries and wages are board approved

Form 990, Part VI, Section C, Line 19

Documents are made available upon request

Filing and Contact Details

Filer

Filer Name
Faculty Student Association
EIN
16-0911332
Phone
3157862353
Address
1220 COFFEEN STREET, WATERTOWN, NY 13601

Signing Officer

Name
Sidney Pond
Title
Executive Director of Acct & Aux
Phone
3157862353
Signed
2022-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sidney Pond
Formed
1969
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
40
Volunteers
0

Preparer

Firm
Bowers & Company Cpas Pllc
Address
1120 COMMERCE PARK DRIVE EAST, WATERTOWN, NY 13601
Preparer
Laurie J Podvin
Phone
3157887690
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Interest rate swap 2,232,897.

990 Part XII Line 2C

The process has not changed. Oversight of the audit and selection of independent accountant relies with the board of directors.

Financial Statement Notes

PART X, LINE 2:

The organization is a not for profit organization and is exempt from income taxes under the section 501(c)(3) of the internal revenue code. The llc, having one member (the organization), is characterized, for federal income tax purposes, as a disregarded entity. The organizaton's forms 990, return of organization exempt from income tax, for the fiscal years ended 2019, 2020, and 2021 are subject to examination by the irs, generally for three years after they were filed.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt019158
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt353059
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt470471
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt654827
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt766279
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt850611
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt9150311
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10129922
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1364165
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1421923
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt15215593
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11STUDENT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt12STUDENT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER, PREVIOUS
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DIRECTOR OF ACCOUNTING & AUXILIARY SERVI
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-2650
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GovernmentGrantsAmt0346871
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt044856
IRS990/GrossReceiptsAmt02497420
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt022609
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt022609
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt07380
IRS990/InsuranceGrp/ProgramServicesAmt038033
IRS990/InsuranceGrp/TotalAmt045413
IRS990/InterestGrp/ProgramServicesAmt0803702
IRS990/InterestGrp/TotalAmt0803702
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0576693
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0561789
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04068465
IRS990/LandBldgEquipBasisNetGrp/BOYAmt015503644
IRS990/LandBldgEquipBasisNetGrp/EOYAmt014989789
IRS990/LandBldgEquipCostOrOtherBssAmt019058254
IRS990/LegalDomicileStateCd0NY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt047506
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSE OF THE ORGANIZATION IS TO PROMOTE, SUPPLEMENT, AND CULTIVATE EDUCATIONAL, SOCIAL, CULTURAL, AND RECREATIONAL RELATIONS AMONG THE STUDENTS, FACULTY, STAFF, ALUMNI, AND COMMUNITY OF JEFFERSON COMMUNITY COLLEGE. THE ORGANIZATION WILL ENGAGE EXCLUSIVELY IN ACTIVITIES ANCILLARY TO AND IN FURTHERANCE OF THE EDUCATIONAL ACTIVITIES OF JEFFERSON COMMUNITY COLLEGE AND TO AID THE STUDENTS, FACULTY, STAFF, ALUMNI, AND COMMUNITY OF SUCH COLLEGE BY ASSISTING THEM IN EVERY WAY POSSIBLE IN THEIR STUDY, WORK, LIVING AND EXTRACURRICULAR ACTIVITIES. THE ORGANIZATION IS THE SOLE OWNER OF JEFFERSON FSA AUXILIARY, LLC WHICH HAS BEEN FORMED TO OWN AND OPERATE DORMS ON CAMPUS FOR THE BENEFIT OF JCC STUDENTS. DORMS WERE PLACED IN SERVICE IN AUGUST 2014.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0201400
IRS990/NetAssetsOrFundBalancesBOYAmt0-1763346
IRS990/NetAssetsOrFundBalancesEOYAmt0277314
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-2650
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2650
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-46403
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-1763346
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0277314
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt057750
IRS990/OccupancyGrp/ProgramServicesAmt017250
IRS990/OccupancyGrp/TotalAmt075000
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01014
IRS990/OfficeExpensesGrp/TotalAmt01014
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0419883
IRS990/OtherChangesInNetAssetsAmt02232897
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04019
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt023647
IRS990/OtherEmployeeBenefitsGrp/TotalAmt027666
IRS990/OtherExpensesGrp/Desc0COLLEGE FEES EXPENSE
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0165579
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111679
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt28539
IRS990/OtherExpensesGrp/ProgramServicesAmt0159903
IRS990/OtherExpensesGrp/ProgramServicesAmt134485
IRS990/OtherExpensesGrp/ProgramServicesAmt230348
IRS990/OtherExpensesGrp/TotalAmt0165579
IRS990/OtherExpensesGrp/TotalAmt1159903
IRS990/OtherExpensesGrp/TotalAmt246164
IRS990/OtherExpensesGrp/TotalAmt338887
IRS990/OtherLiabilitiesGrp/BOYAmt01893478
IRS990/OtherLiabilitiesGrp/EOYAmt063964
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0ERC CREDIT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt064173
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt064173
IRS990/OtherRevenueTotalAmt064173
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0435450
IRS990/OtherSalariesAndWagesGrp/TotalAmt0435450
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01368
IRS990/PayrollTaxesGrp/ProgramServicesAmt064477
IRS990/PayrollTaxesGrp/TotalAmt065845
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0123
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011889
IRS990/PensionPlanContributionsGrp/TotalAmt012012
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt072925
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt081563
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08228
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019772
IRS990/PrincipalOfficerNm0SIDNEY POND
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611210
IRS990/ProgramServiceRevenueGrp/BusinessCd2611210
IRS990/ProgramServiceRevenueGrp/BusinessCd3611210
IRS990/ProgramServiceRevenueGrp/BusinessCd4611210
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME-STUDENT
IRS990/ProgramServiceRevenueGrp/Desc1RESIDENCE HALL RENTALS
IRS990/ProgramServiceRevenueGrp/Desc2COLLEGE FEES RECEIVED
IRS990/ProgramServiceRevenueGrp/Desc3FOLLETT COMMISSIONS
IRS990/ProgramServiceRevenueGrp/Desc4ADC COMMISSIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01103762
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1220000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt299145
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt369183
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt438383
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01103762
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1220000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt299145
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt369183
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt438383
IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATION OF DAYCARE SERVICES FOR THE BENEFIT OF THE STUDENTS, FACULTY, STAFF, ALUMNI, AND COMMUNITY OF JEFFERSON COMMUNITY COLLEGE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0287320
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0248556
IRS990/ProgSrvcAccomActy3Grp/Desc0OPERATION OF CLEANING SERVICES FOR VARIOUS COLLEGE FACILITIES FOR THE BENEFIT OF STUDENTS, FACULTY, STAFF, ALUMNI, AND COMMUNITY OF JEFFERSON COMMUNITY COLLEGE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0204781
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0256022
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0403920
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02028881
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt035309
IRS990/PYOtherExpensesAmt02579913
IRS990/PYOtherRevenueAmt0240440
IRS990/PYProgramServiceRevenueAmt01459355
IRS990/PYRevenuesLessExpensesAmt0370550
IRS990/PYSalariesCompEmpBnftPaidAmt0813522
IRS990/PYTotalExpensesAmt03393435
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03763985
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-145834
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01174586
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01281056
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01416415
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0145471
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0104615
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt091814
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt085677
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0328914
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0756491
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt022609
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt014148

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.5$17.7$1.22$2.85$2.76$0.09
2024Summary only. Only limited summary data is available for this year.$17.7$18.4$0.72$2.89$3.42$0.53
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.3$20.5$0.16$2.45$3.72$1.27
2022Detailed filing. Detailed filing data is available for this year.$20.0$19.7$0.28$2.45$2.60$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.8$22.6$1.76$3.76$3.39$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.2$23.6$3.39$2.79$3.53$0.74
2019Summary only. Only limited summary data is available for this year.$21.1$22.2$1.05$3.45$3.70$0.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.7$21.4$0.27$3.73$3.36$0.37
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.8$21.4$0.45$3.81$3.58$0.23
2016Summary only. Only limited summary data is available for this year.$23.1$22.9$0.22$4.20$4.27$0.07
2015Detailed filing. Detailed filing data is available for this year.$23.7$23.4$0.29$3.37$4.32$0.94
2014Summary only. Only limited summary data is available for this year.$17.7$16.4$1.23$1.36$1.63$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.86$1.51$1.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.16$1.28$1.25