Civic Intelligence

Back to Jerusalem Inc.

990 • Fiscal year 2021 • EIN 20-1581781

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 08, 2022

616 W 21st StreetLaurel, MS 39440

(601) 543-5683

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

14th percentile

-11%

Higher net margin than 14% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

51st percentile

$59,800

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

8th percentile

-9.9%

Faster asset growth than 8% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

72nd percentile

39%

Faster revenue growth than 72% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$888,036

Down $97,490 (-9.9%) from 2020

Net Assets

Down

$885,053

Down $99,942 (-10%) from 2020

Liabilities

Up

$2,983

Up $2,452 (+462%) from 2020

Revenue

Up

$1,572,378

Up $444,933 (+39%) from 2020

Expenses

Up

$1,751,117

Up $1,371,753 (+362%) from 2020

Net Income

Down

-$178,739

Down $926,820 (-124%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $64,007Liabilities 2012: $1,332Net Assets 2012: $62,6752012Assets 2013: $124,740Liabilities 2013: $0Net Assets 2013: $124,7402013Assets 2014: $276,333Liabilities 2014: $0Net Assets 2014: $276,3332014Assets 2015: $118,565Liabilities 2015: $0Net Assets 2015: $118,5652015Assets 2016: $459,210Liabilities 2016: $0Net Assets 2016: $459,2102016Assets 2017: $264,767Liabilities 2017: $6,045Net Assets 2017: $258,7222017Assets 2018: $366,379Liabilities 2018: $1,234Net Assets 2018: $365,1452018Assets 2019: $237,623Liabilities 2019: $709Net Assets 2019: $236,9142019Assets 2020: $985,526Liabilities 2020: $531Net Assets 2020: $984,9952020Assets 2021: $888,036Liabilities 2021: $2,983Net Assets 2021: $885,0532021Assets 2022: $945,075Liabilities 2022: $3,092Net Assets 2022: $941,9832022Assets 2023: $527,383Liabilities 2023: $1,092Net Assets 2023: $526,2912023Assets 2024: $341,631Liabilities 2024: $1,774Net Assets 2024: $339,8572024

Highlighted filing

2021

Assets$888,036
Liabilities$2,983
Net Assets$885,053

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2012: $670,748Expenses 2012: $677,421Net Income 2012: -$6,6732012Revenue 2013: $864,163Expenses 2013: $802,098Net Income 2013: $62,0652013Revenue 2014: $1,198,645Expenses 2014: $1,047,052Net Income 2014: $151,5932014Revenue 2015: $2,588,254Expenses 2015: $2,746,022Net Income 2015: -$157,7682015Revenue 2016: $2,807,327Expenses 2016: $2,466,682Net Income 2016: $340,6452016Revenue 2017: $1,908,973Expenses 2017: $2,084,109Net Income 2017: -$175,1362017Revenue 2018: $3,830,259Expenses 2018: $3,723,836Net Income 2018: $106,4232018Revenue 2019: $1,176,547Expenses 2019: $1,304,778Net Income 2019: -$128,2312019Revenue 2020: $1,127,445Expenses 2020: $379,364Net Income 2020: $748,0812020Revenue 2021: $1,572,378Expenses 2021: $1,751,117Net Income 2021: -$178,7392021Revenue 2022: $1,662,552Expenses 2022: $1,605,622Net Income 2022: $56,9302022Revenue 2023: $1,187,346Expenses 2023: $1,603,038Net Income 2023: -$415,6922023Revenue 2024: $1,383,058Expenses 2024: $1,569,492Net Income 2024: -$186,4342024

Highlighted filing

2021

Revenue$1,572,378
Expenses$1,751,117
Net Income-$178,739
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 8, 2022
Return Version
2021v4.2
Gross Receipts
$1,594,884
Mission and Program Overview

Mission

To provide resources and financial support to chinese christians who are acting as missionaries and operating projects to help spread the gospel in china and around the world.

To provide resources and financial support to chinese christians who are acting as missionaries and operating projects to help spread the gospel in china and around the world

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$609,526$801,930▲ $192,404
Savings and Temporary Cash Investments$375,000--
Inventories for Sale or Use-$78,797-
Accounts Receivable-$4,269-
Land, Buildings, and Equipment, Net$1,000$3,040▲ $2,040
Total Assets$985,526$888,036▼ $97,490
Liabilities
Accounts Payable and Accrued Expenses$531$2,983▲ $2,452
Total Liabilities$531$2,983▲ $2,452
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$984,995$803,939▼ $181,056
Net Assets With Donor Restrictions-$81,114-
Total Net Assets Fund Balance$984,995$885,053▼ $99,942
Total Liabilities and Net Assets / Fund Balance$985,526$888,036▼ $97,490

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,040$12,268-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Al YoungDirector Secretary TreasureFT$59,800$59,800

Board Members and Trustees

NameTitle
Noralv AskelandDirector Chairman of Board
Billy HumphryDirector
Daniel HoferDirector
Donald LeowDirector
Robby ZirkelbachDirector
Taisto TirronenDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,565,953
Program Service Revenue
$0
Investment Income
$192
Other Revenue
$6,233
All Other Contributions
$1,565,953
Change in Net Assets
$-178,739

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,572,378
Total Revenue per Audited Statements
$1,572,378
Total Revenue per Form 990
$1,572,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,186,816
Other Expenses$392,319
Salaries, Compensation, and Employee Benefits$171,982
Total Fundraising Expense$74,277
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,186,816--$1,186,816
Other Expenses$185,114$7,184-$185,114
Other Salaries and Wages-$141,900-$141,900
Advertising--$74,277$74,277
All Other Expenses-$43,030-$43,030
Conferences and Meetings-$30,040-$30,040
Other Employee Benefits-$23,400-$23,400
Office Expenses$215$13,089-$13,304
Fees for Services Accounting-$10,593-$10,593
Payroll Taxes-$6,682-$6,682
Depreciation Depletion-$1,510-$1,510
Insurance-$1,509-$1,509
Travel$1,480--$1,480
Interest-$43-$43
Total Functional Expenses$1,373,695$303,145$74,277$1,751,117

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,751,117
Total Expenses per Audited Statements$1,751,117
Total Expenses per Form 990$1,751,117
International Activity

International Summary

Offices
1
Spending
$1,186,816

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram servicesMission Expense1-$1,186,816
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

All board members receive a copy of form 990 along with financial statements that support the numbers on the form

CEO executive director top management comp Part VI line 15A

The salaries of all of the employees of back to jerusalem were determined by comparison to similar positions in companies of similar size and scope by the board of directors

Other officer or key employee compensation Part VI line 15B

The salaries of all of the employees of back to jerusalem were determined by comparison to similar positions in companies of similar size and scope by the board of directors

Governing documents etc available to public Part VI line 19

All of the organizations governing documents, financial statements, and policies and procedures are provided to the public upon request

Filing and Contact Details

Filer

Filer Name
Back to Jerusalem Inc
EIN
20-1581781
Address
616 W 21st Street, Laurel, MS 39440

Signing Officer

Name
Al Young
Title
Secretary Trea
Phone
6015435683
Signed
2022-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Al Young
Formed
2004
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
6
Employees
5

Preparer

Firm
King CPA PLLC
Address
206 East Central Avenue, Petal, MS 39465
Preparer
Douglas King
Phone
6015449795
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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02367
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99980
IRS990ScheduleA/PublicSupportPY170Pct00.99980
IRS990ScheduleA/PublicSupportTotal170Amt09620431
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01565953
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01138699
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01176547
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03830259
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01908973
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09620431
IRS990ScheduleA/TotalSupportAmt09622798
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DisclosedForCharitablePrpsInd0true
IRS990ScheduleD/DisclosedOrgLegCtrlInd0true
IRS990ScheduleD/DonorAdvisedFundsHeldCnt081114
IRS990ScheduleD/EquipmentGrp/BookValueAmt03040
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012268
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt015308
IRS990ScheduleD/ExpensesSubtotalAmt01751117
IRS990ScheduleD/RevenueSubtotalAmt01572378
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03040
IRS990ScheduleD/TotalExpensesPerForm990Amt01751117
IRS990ScheduleD/TotalRevenuePerForm990Amt01572378
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01572378
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01751117
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt01186816
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0East Asia and the Pacific
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Mission Expense
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program services
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt01186816
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0Wire
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Humanitarian Relief
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0East Asia and the Pacific
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt01186816
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0Back to Jerusalem, Inc. partners with the entity to provide humanitarian and emergency relief to Eastern Asia. Back to Jerusalem, Inc. provides funds to the entity which provides the relief efforts.The current board of directors for Back to Jerusalem, Inc. are all affiliated with the entity and monitor the use of the funds given.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Use of grant monitoring procedures (Part I, line 2)
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt01186816
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL BOARD MEMBERS RECEIVE A COPY OF FORM 990 ALONG WITH FINANCIAL STATEMENTS THAT SUPPORT THE NUMBERS ON THE FORM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SALARIES OF ALL OF THE EMPLOYEES OF BACK TO JERUSALEM WERE DETERMINED BY COMPARISON TO SIMILAR POSITIONS IN COMPANIES OF SIMILAR SIZE AND SCOPE BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SALARIES OF ALL OF THE EMPLOYEES OF BACK TO JERUSALEM WERE DETERMINED BY COMPARISON TO SIMILAR POSITIONS IN COMPANIES OF SIMILAR SIZE AND SCOPE BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OF THE ORGANIZATIONS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND POLICIES AND PROCEDURES ARE PROVIDED TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0985526
IRS990/TotalAssetsEOYAmt0888036
IRS990/TotalAssetsGrp/BOYAmt0985526
IRS990/TotalAssetsGrp/EOYAmt0888036
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01565953
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt074277
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0303145
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01373695
IRS990/TotalFunctionalExpensesGrp/TotalAmt01751117
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0531
IRS990/TotalLiabilitiesEOYAmt02983
IRS990/TotalLiabilitiesGrp/BOYAmt0531
IRS990/TotalLiabilitiesGrp/EOYAmt02983
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0984995
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0885053
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01373695
IRS990/TotalReportableCompFromOrgAmt059800
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06425
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01572378
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0985526
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0888036
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01480
IRS990/TravelGrp/TotalAmt01480
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0BACKTOJERUSALEM.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Al Young
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY TREA
ReturnHeader/BusinessOfficerGrp/PhoneNum06015435683
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BACK TO JERUSALEM INC
ReturnHeader/Filer/BusinessNameControlTxt0BACK
ReturnHeader/Filer/EIN0201581781
ReturnHeader/Filer/USAddress/AddressLine1Txt0616 W 21st Street
ReturnHeader/Filer/USAddress/CityNm0Laurel
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039440
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0432084825
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0King CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0206 East Central Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Petal
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039465
ReturnHeader/PreparerPersonGrp/PhoneNum06015449795
ReturnHeader/PreparerPersonGrp/PreparationDt02022-09-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Douglas King
ReturnHeader/ReturnTs02022-09-22T13:33:16-04:00
ReturnHeader/ReturnTypeCd0990

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