Civic Intelligence

Jowonio School Inc

EIN 16-0981162 • 501(c)3 • Syracuse, NY

Profile

To provide model inclusive programs for young children, where diversity is celebrated and all are free to learn and grow.

3049 East Genesee StreetSyracuse, NY 13224

www.jowonio.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.70x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

85th percentile

0.74x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

37th percentile

-0.4%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

96th percentile

116%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-14%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$4,462,173

Down $390,755 (-8.1%) from 2023

Liabilities

Down

$3,343,846

Down $38,377 (-1.1%) from 2023

Net Assets

Down

$1,118,327

Down $352,378 (-24%) from 2023

Revenue

Up

$5,102,579

Up $537,186 (+12%) from 2023

Expenses

Up

$5,454,957

Up $869,088 (+19%) from 2023

Net Income

Down

-$352,378

Down $331,902 (-1621%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $1,457,148Liabilities 2011: $251,457Net Assets 2011: $1,205,6912011Assets 2012: $1,409,664Liabilities 2012: $228,740Net Assets 2012: $1,180,9242012Assets 2013: $1,368,808Liabilities 2013: $170,056Net Assets 2013: $1,198,7522013Assets 2014: $1,327,479Liabilities 2014: $141,804Net Assets 2014: $1,185,6752014Assets 2015: $1,351,052Liabilities 2015: $228,571Net Assets 2015: $1,122,4812015Assets 2016: $1,927,788Liabilities 2016: $660,883Net Assets 2016: $1,266,9052016Assets 2017: $829,790Liabilities 2017: $302,906Net Assets 2017: $526,8842017Assets 2018: $918,635Liabilities 2018: $455,817Net Assets 2018: $462,8182018Assets 2019: $781,846Liabilities 2019: $454,216Net Assets 2019: $327,6302019Assets 2020: $1,025,882Liabilities 2020: $1,029,122Net Assets 2020: -$3,2402020Assets 2021: $1,017,992Liabilities 2021: $766,580Net Assets 2021: $251,4122021Assets 2022: $2,245,897Liabilities 2022: $754,716Net Assets 2022: $1,491,1812022Assets 2023: $4,852,928Liabilities 2023: $3,382,223Net Assets 2023: $1,470,7052023Assets 2024: $4,462,173Liabilities 2024: $3,343,846Net Assets 2024: $1,118,3272024

Highlighted filing

2024

Assets$4,462,173
Liabilities$3,343,846
Net Assets$1,118,327

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,579,836Expenses 2011: $3,461,423Net Income 2011: $118,4132011Expenses 2012: $3,588,4622012Expenses 2013: $3,580,6692013Revenue 2014: $3,668,073Expenses 2014: $3,661,457Net Income 2014: $6,6162014Revenue 2015: $3,715,373Expenses 2015: $3,668,050Net Income 2015: $47,3232015Revenue 2016: $4,111,085Expenses 2016: $3,886,770Net Income 2016: $224,3152016Revenue 2017: $4,084,672Expenses 2017: $4,235,307Net Income 2017: -$150,6352017Revenue 2018: $3,928,585Expenses 2018: $3,992,651Net Income 2018: -$64,0662018Revenue 2019: $3,953,079Expenses 2019: $4,088,267Net Income 2019: -$135,1882019Revenue 2020: $3,746,441Expenses 2020: $4,077,311Net Income 2020: -$330,8702020Revenue 2021: $4,192,743Expenses 2021: $3,938,091Net Income 2021: $254,6522021Revenue 2022: $5,332,556Expenses 2022: $4,092,787Net Income 2022: $1,239,7692022Revenue 2023: $4,565,393Expenses 2023: $4,585,869Net Income 2023: -$20,4762023Revenue 2024: $5,102,579Expenses 2024: $5,454,957Net Income 2024: -$352,3782024

Highlighted filing

2024

Revenue$5,102,579
Expenses$5,454,957
Net Income-$352,378

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.46$3.34$1.12$5.10$5.45$0.35
2023Detailed filing. Detailed filing data is available for this year.$4.85$3.38$1.47$4.57$4.59$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.25$0.75$1.49$5.33$4.09$1.24
2021Detailed filing. Detailed filing data is available for this year.$1.02$0.77$0.25$4.19$3.94$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.03$1.03$0.00$3.75$4.08$0.33
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.45$0.33$3.95$4.09$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.92$0.46$0.46$3.93$3.99$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.30$0.53$4.08$4.24$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.93$0.66$1.27$4.11$3.89$0.22
2015Detailed filing. Detailed filing data is available for this year.$1.35$0.23$1.12$3.72$3.67$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.33$0.14$1.19$3.67$3.66$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.17$1.20$3.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.23$1.18$3.59
2011Summary only. Only limited summary data is available for this year.$1.46$0.25$1.21$3.58$3.46$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 25, 2025
Return Version
2023v6.0
Gross Receipts
$5,127,173
Mission and Program Overview

Mission

To provide model inclusive programs for young children, where diversity is celebrated and all are free to learn and grow.

The school's mission is to provide inclusive programs for young children where diversity is celebrated and all are free to learn and grow. Jowonio is dedicated to: creating innovative settings where children of all abilities are full participants, encouraged to reach their potential; offering a wide range of therapeutic and family services; providing training and development for teachers, therapist and parents in collaboration with educational institutions and community agencies; advocating for the inclusion of all children in school and society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,282,942$1,083,440▼ $199,502
Pledges and Grants Receivable$524,142$516,780▼ $7,362
Cash and Non-Interest-Bearing Accounts$167,797$280,839▲ $113,042
Land, Buildings, and Equipment, Net$14,461$23,060▲ $8,599
Accounts Receivable$21,549--
Prepaid Expenses and Deferred Charges$19,852$18,655▼ $1,197
Total Assets$4,852,928$4,462,173▼ $390,755
Other Assets Total$2,822,185$2,539,399▼ $282,786
Liabilities
Other Liabilities$3,248,822$3,294,616▲ $45,794
Accounts Payable and Accrued Expenses$87,584$48,537▼ $39,047
Deferred Revenue$45,817$693▼ $45,124
Total Liabilities$3,382,223$3,343,846▼ $38,377
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,289,723$905,470▼ $384,253
Net Assets With Donor Restrictions$180,982$212,857▲ $31,875
Total Net Assets Fund Balance$1,470,705$1,118,327▼ $352,378
Total Liabilities and Net Assets / Fund Balance$4,852,928$4,462,173▼ $390,755

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,060$41,159$64,219
Other Land Buildings$0$43,726$43,726
Other Assets Org$2,539,399--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Saile LorettaExecutive DirectorFT$85,061$10,985$96,046
Mirizio SheilaBoard Member-$69,058$9,447$78,505
Bayardi AdrianBoard Member-$31,345$2,142$33,487

Board Members and Trustees

NameTitle
Rey MichaelPresident
Bragdon BenjaminVice President
D'ALOISIO JIMBoard Member
Durham Kelly JakiaBoard Member
Malone NickBoard Member
Natoli KobieBoard Member
Norton ChadBoard Member
Olevano MichelleBoard Member
Rey KatieBoard Member
Schuster NicoleBoard Member
Tampone KevinBoard Member
Dwyer ElizabethSecretary
Hammerle MichelleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$622,308
Program Service Revenue
$4,352,444
Investment Income
$59,528
Other Revenue
$68,299
All Other Contributions
$129,084
Change in Net Assets
$-352,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,694,240
Other Expenses$760,717
Total Fundraising Expense$55,834
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,051,841$648,733$35,078$3,735,652
Payroll Taxes$312,475$43,100$3,592$359,167
Occupancy$353,976--$353,976
Current Officers, Directors, Trustees, and Key Employees$287,390$39,640$3,304$330,334
Other Employee Benefits$168,733$23,273$1,939$193,945
Fees for Services Other$62,067$53,451$4,434$119,952
Pension Plan Contributions$65,374$9,017$751$75,142
Interest$31,227$20,818-$52,045
Insurance$26,415$17,610-$44,025
Fees for Services Accounting$20,570$7,347$1,469$29,386
Conferences and Meetings$8,827$5,885-$14,712
Other Expenses$6,591$4,393$727$10,984
All Other Expenses$4,370$2,915-$7,285
Depreciation Depletion$3,056$2,038-$5,094
Fees for Services Legal$2,712$969$194$3,875
Travel$2,242$1,494-$3,736
Office Expenses$1,124$656$94$1,874
Total Functional Expenses$4,478,707$920,416$55,834$5,454,957
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$43,564
Fundraising Direct Expenses$24,594
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Celebrate Jowonio$32,940$32,940$4,335$28,605
Jowonio Speedway$10,624$10,624$462$10,162
Total Events$43,564$43,564$23,593$19,971
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$2,538,436
Line of Credit$748,237
Due to Affiliate$7,943
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Two of the board members are married.

Form 990, Part VI, Section A, Line 8B

No committees have the authority to act on behalf of the governing body.

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

The 990 is made available to the finance committee and the board for review before it is signed and filed.

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

Board members are required to sign a conflict of interest policy declaration when they join the board and at the beginning of each new fiscal year.

Form 990, Part VI, Section B, Line 15A

A survey of salary comparability data for other non-profit organizations was conducted in spring 2019 for all employees. Information was provided and reviewed by the personnel and finance committee of the board and the full board in may and approved. The director's salary was reviewed by the transition committee during the spring of 2017 to determine the salary that would be offered to the new director which was accepted july 1, 2017.

Form 990, Part VI, Section C, Line 19

Copies of the 990's and other financial information are made available upon request in the business office.

Filing and Contact Details

Filer

Filer Name
Jowonio School Inc
EIN
16-0981162
Phone
3154454010
Address
3049 EAST GENESEE STREET, SYRACUSE, NY 13224

Signing Officer

Name
Michael Rey
Title
President
Phone
3154454010
Signed
2025-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Rey
Formed
1975
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
13
Employees
135
Volunteers
11

Preparer

Firm
Grossman St Amour Cpas Pllc
Address
110 WEST FAYETTE STREET SUITE 900, SYRACUSE, NY 13202
Preparer
Christina R Ondrako CPA
Phone
3154241120
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

This process has not changed since the prior year

Financial Statement Notes

PART X, LINE 2:

The organization has adopted the provision of fasb asc 740, income taxes, which requires that a tax position be recognized or derecognized based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The organization believes the combined financial statements are free of any uncertain tax positions. It is the organization's policy to recognize any interest and penalties in the statement of activities. The organization's returns are subject to examination by taxing authorities for a period of three years from the date they are filed.

Raw XML AppendixShowing 400 of 584 raw XML fields

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/ActivityOrMissionDesc0THE SCHOOL'S MISSION IS TO PROVIDE INCLUSIVE PROGRAMS FOR YOUNG CHILDREN WHERE DIVERSITY IS CELEBRATED AND ALL ARE FREE TO LEARN AND GROW. JOWONIO IS DEDICATED TO: CREATING INNOVATIVE SETTINGS WHERE CHILDREN OF ALL ABILITIES ARE FULL PARTICIPANTS, ENCOURAGED TO REACH THEIR POTENTIAL; OFFERING A WIDE RANGE OF THERAPEUTIC AND FAMILY SERVICES; PROVIDING TRAINING AND DEVELOPMENT FOR TEACHERS, THERAPIST AND PARENTS IN COLLABORATION WITH EDUCATIONAL INSTITUTIONS AND COMMUNITY AGENCIES; ADVOCATING FOR THE INCLUSION OF ALL CHILDREN IN SCHOOL AND SOCIETY.
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IRS990/Desc0INCLUSIVE PRE-SCHOOL EDUCATION - JOWONIO OPERATES A 12 MONTH PRESCHOOL FOR CHILDREN BETWEEN AGES 3 AND 5. DURING THE 2023-24 SCHOOL YEAR, A TOTAL OF 60 CHILDREN WITH SPECIAL NEEDS AND 75 TYPICAL CHILDREN ATTENDED DURING THE SCHOOL YEAR AND 49 CHILDREN WITH SPECIAL NEEDS AND 40 TYPICAL CHILDREN ATTENDED THE SUMMER SCHOOL PROGRAM. ALSO, 17 CHILDREN WITH SPECIAL NEEDS RECEIVED EDUCATION, SPEECH AND LANGUAGE THERAPY AND OT AND PT IN THEIR HOMES AND DAY CARE SETTING DURING THE SCHOOL YEAR AND 13 CHILDREN RECEIVED THOSE SERVICES DURING THE SUMMER.
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IRS990/Form990PartVIISectionAGrp/PersonNm13NORTON CHAD
IRS990/Form990PartVIISectionAGrp/PersonNm14OLEVANO MICHELLE
IRS990/Form990PartVIISectionAGrp/PersonNm15SAILE LORETTA
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
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IRS990/GrantsToOrganizationsInd00
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IRS990/IndoorTanningServicesInd00
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
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IRS990/MissionDesc0TO PROVIDE MODEL INCLUSIVE PROGRAMS FOR YOUNG CHILDREN, WHERE DIVERSITY IS CELEBRATED AND ALL ARE FREE TO LEARN AND GROW.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/NondeductibleContributionsInd00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO AFFILIATE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED THE PROVISION OF FASB ASC 740, INCOME TAXES, WHICH REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE LIKELY THAN NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION BELIEVES THE COMBINED FINANCIAL STATEMENTS ARE FREE OF ANY UNCERTAIN TAX POSITIONS. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE ANY INTEREST AND PENALTIES IN THE STATEMENT OF ACTIVITIES. THE ORGANIZATION'S RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THEY ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt02539399
IRS990ScheduleD/TotalLiabilityAmt03294616
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00

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