Civic Intelligence

Junglemaster Ministries

990 • Fiscal year 2021 • EIN 20-2171854

Jan 01, 2021 to Dec 31, 2021 • Filed on Mar 20, 2022

PO Box 29868Bellingham, WA 98228

(360) 739-2768

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

80th percentile

37%

Higher net margin than 80% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$51,950

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 25.2% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

84th percentile

66%

Faster asset growth than 84% of similar nonprofits.

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

Revenue Growth

64th percentile

23%

Faster revenue growth than 64% of similar nonprofits.

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

Assets

Up

$195,035

Up $77,278 (+66%) from 2020

Net Assets

Up

$195,035

Up $77,278 (+66%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$206,462

Up $39,196 (+23%) from 2020

Expenses

Down

$129,541

Down $1,076 (-0.8%) from 2020

Net Income

Up

$76,921

Up $40,272 (+110%) from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $18,159Liabilities 2010: $02010Assets 2011: $12,803Liabilities 2011: $0Net Assets 2011: $12,8032011Assets 2012: $6,508Liabilities 2012: $0Net Assets 2012: $6,5082012Assets 2013: $9,194Liabilities 2013: $02013Assets 2014: $11,134Liabilities 2014: $02014Assets 2015: $20,380Liabilities 2015: $132015Assets 2016: $30,772Liabilities 2016: $0Net Assets 2016: $30,7722016Assets 2017: $94,943Liabilities 2017: $686Net Assets 2017: $94,2572017Assets 2018: $80,712Liabilities 2018: $4,047Net Assets 2018: $76,6652018Assets 2019: $81,108Liabilities 2019: $0Net Assets 2019: $81,1082019Assets 2020: $117,757Liabilities 2020: $0Net Assets 2020: $117,7572020Assets 2021: $195,035Liabilities 2021: $0Net Assets 2021: $195,0352021Assets 2022: $233,248Liabilities 2022: $0Net Assets 2022: $233,2482022Assets 2023: $191,212Liabilities 2023: $0Net Assets 2023: $191,2122023Assets 2024: $200,378Liabilities 2024: $100Net Assets 2024: $200,2782024

Highlighted filing

2021

Assets$195,035
Liabilities$0
Net Assets$195,035

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $159,030Expenses 2010: $140,871Net Income 2010: $18,1592010Revenue 2011: $139,072Expenses 2011: $157,549Net Income 2011: -$18,4772011Revenue 2012: $154,801Expenses 2012: $161,096Net Income 2012: -$6,2952012Revenue 2013: $132,526Expenses 2013: $129,840Net Income 2013: $2,6862013Revenue 2014: $170,399Expenses 2014: $168,462Net Income 2014: $1,9372014Revenue 2015: $151,631Expenses 2015: $142,395Net Income 2015: $9,2362015Revenue 2016: $143,022Expenses 2016: $132,617Net Income 2016: $10,4052016Revenue 2017: $151,458Expenses 2017: $126,673Net Income 2017: $24,7852017Revenue 2018: $114,702Expenses 2018: $132,294Net Income 2018: -$17,5922018Revenue 2019: $150,136Expenses 2019: $145,693Net Income 2019: $4,4432019Revenue 2020: $167,266Expenses 2020: $130,617Net Income 2020: $36,6492020Revenue 2021: $206,462Expenses 2021: $129,541Net Income 2021: $76,9212021Revenue 2022: $186,759Expenses 2022: $148,545Net Income 2022: $38,2142022Revenue 2023: $136,378Expenses 2023: $178,414Net Income 2023: -$42,0362023Revenue 2024: $181,819Expenses 2024: $172,753Net Income 2024: $9,0662024

Highlighted filing

2021

Revenue$206,462
Expenses$129,541
Net Income$76,921
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Mar 20, 2022
Return Version
2021v4.0
Gross Receipts
$206,980
Mission and Program Overview

Mission

Training and education of Peruvian national leaders and pastors

Training and education of Peruvian national leaders and pastors in the upper Amazon region of Peru.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$46,365$119,379▲ $73,014
Savings and Temporary Cash Investments$70,231$72,136▲ $1,905
Cash and Non-Interest-Bearing Accounts$1,158$3,520▲ $2,362
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$117,754$195,035▲ $77,281
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$74,924$151,505▲ $76,581
Net Assets With Donor Restrictions$42,830$43,530▲ $700
Total Net Assets Fund Balance$117,754$195,035▲ $77,281
Total Liabilities and Net Assets / Fund Balance$117,754$195,035▲ $77,281

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$56,746$7,512$64,258
Buildings$32,210$790$33,000
Land$19,123-$19,123
Other Land Buildings$11,300$700$12,000
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joel McGeeExecutive Director and Board PresidentFT$51,950$51,950

Board Members and Trustees

NameTitle
Greg GosdaBoard Vice-President
Robin WilsonBoard Secretary
Joseph WilsonBoard Treasurer
Brian RicheyDirector
Simon PetreeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$206,769
Program Service Revenue
$0
Investment Income
$-307
Other Revenue
$0
All Other Contributions
$206,769
Change in Net Assets
$76,921
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$68,386
Salaries, Compensation, and Employee Benefits$61,155
Total Fundraising Expense$4,538
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$33,600$6,720$1,680$42,000
Other Employee Benefits$11,746$2,349$587$14,682
Depreciation Depletion$9,002$0$0$9,002
All Other Expenses$37$5,021$0$5,058
Travel$2,992$748$0$3,740
Payroll Taxes$2,570$514$129$3,213
Fees for Services Accounting$0$1,966$0$1,966
Advertising$0$0$1,737$1,737
Other Expenses$1,692$0$0$1,692
Pension Plan Contributions$1,008$202$50$1,260
Office Expenses$0$904$0$904
Information Technology$0$0$355$355
Total Functional Expenses$106,579$18,424$4,538$129,541
International Activity

International Summary

Offices
1
Employees
1
Spending
$77,813

International Compliance

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
South AmericaProgram ServicesAll program services done by JungleMaster Ministries take place in the upper Amazon River regions of Peru. Program services are designed to empowering the local Peruvian population through training, encouragement, and strategic assistance; and assist other like-minded Christians in their efforts to do the same.11$77,813
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
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, Part VI, Section A, Line 2

The person filling the role of Executive Director (a paid position) also served as the Board Chair (an unpaid position). Also, two of the directors are husband and wife. In April 2022, to resolve the issue of non-independent board members, one of the two related persons resigned from the Board. As a result of the above actions, the answer to Part VI Line 1 (b) would change to "5".

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

The completed 2021 990 form was emailed to all board members along with a letter which summarized the major items of interest. The document was also discussed at the JungleMaster Ministries April 2022 board meeting. As a result of the review, the Board recognized a need for, and adopted the following: 1) A Conflict of Interest Policy; 2) A Conflict of Interest Annual Declaration Policy; and 3) A Document Retention and Destruction Policy.

Form 990, Part VI, Section C, Line 19

The Conflict of Interest and Document Retention/Destruction Policies did not exist until their adoption by the JMM Board in April 2022. There are no known past ethical violations of the policies, had they been in place earlier. These new policies, along with governing documents and financial statements are all available for inspection by the public upon request.

Filing and Contact Details

Filer

Filer Name
Junglemaster Ministries
EIN
20-2171854
Phone
3607392768
Address
PO Box 29868, Bellingham, WA 98228

Signing Officer

Name
Joseph Wilson
Title
Treasurer
Phone
3607392768
Signed
2022-03-20

Organization Details

Principal Officer
Joel McGee
Formed
2005
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
4
Employees
1
Volunteers
20
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

JungleMaster Ministries initiated a project to create a training center that will provide practical skills that adult students can use to begin small businesses. Subject areas will include small engine repair, welding and carpentry. The training will include classroom theory, hands on skills training, and small business practices. Threaded throughout all the coursework will be intentional discipleship in how to live lives that are honoring to God.

Form 990, Part III, Line 3

The Cofraternity of Pastors Program was discontinued in early 2021 due to insufficient evidence of the program meeting the intended purpose.

Form 990, Part XI, Line 9

Equipment sold for less than booked asset value. Also an adjustment for a $1 rounding error.

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IRS990/Desc0Skills Training Center - A new project to create a training center for adults living in the upper Amazon River regions of Peru that will provide practical skills that can use to begin small businesses. Subject areas will include small engine repair, welding and carpentry. The training will include classroom theory, hands on skills training, and how to operate a small business using biblically based practices. Threaded throughout all the coursework will be intentional discipleship in how to live lives that are honoring to God. The school is under construction, with the property purchased, well drilled, entry road constructed and storage building completed. 2021 was the first year of a multi-year construction timeframe.
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IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt046365
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0119379
IRS990/LandBldgEquipCostOrOtherBssAmt0128381
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0518
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0JungleMaster Ministries exists to share the love of Christ with the people in the Peruvian Amazon by: 1) Modeling lives of faith and integrity; 2) Empowering the locals through training, encouragement, and strategic assistance; and 3) Assisting other like-minded Christians in their efforts to do the same.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0117754
IRS990/NetAssetsOrFundBalancesEOYAmt0195035
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-360
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-360
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IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
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IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
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IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt074924
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0151505
IRS990/NoncashContributionsAmt0238
IRS990/NondeductibleContributionsInd00
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherChangesInNetAssetsAmt0360
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0587
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02349
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt011746
IRS990/OtherEmployeeBenefitsGrp/TotalAmt014682
IRS990/OtherExpensesGrp/Desc0Training Center Expenses (non-capitalized)
IRS990/OtherExpensesGrp/Desc1Small Village Assistance Programs
IRS990/OtherExpensesGrp/Desc2Missions Outreach Center
IRS990/OtherExpensesGrp/Desc3Co-fraternity of Pastors
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IRS990/OtherExpensesGrp/ProgramServicesAmt216628
IRS990/OtherExpensesGrp/ProgramServicesAmt31692
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IRS990/OtherExpensesGrp/TotalAmt114270
IRS990/OtherExpensesGrp/TotalAmt216628
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0514
IRS990/PayrollTaxesGrp/ProgramServicesAmt02570
IRS990/PayrollTaxesGrp/TotalAmt03213
IRS990/PensionPlanContributionsGrp/FundraisingAmt050
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0202
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IRS990/PrincipalOfficerNm0Joel McGee
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IRS990/ProgSrvcAccomActy2Grp/Desc0Mission Outreach Center in Nauta: JungleMaster Ministries operates a base in Nauta, Peru. It is used as a no-cost way station for pastors and other leaders as they travel along the Amazon river from their own home villages to the city of Iquitos, Peru to conduct business. This base is also used as a facility to host technical mechanical skills training for local Peruvian nationals. This base is also where JungleMaster Ministries' full time missionary lives.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt030278
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0Amazon Small Village Assistance Programs: Provides financial assistance in the way of scholarships and travel assistance to Christian pastors and leaders from jungle river villages to attend seminary school. Also provides financial and resource assistance to villages for the construction of churches and various small projects. Also provides financial assistance for emergency medical care, and assists in organizing youth oriented sports programs to promote character development and leadership skills.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt025719
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Co-fraternity of Pastors Program: A program designed to help create an avenue of cooperation between church pastors from upper Amazon River villages. Through the program pastors from various communities would join together to encourage and help one another build church buildings. The program was discontinued in 2021 due to it's failure to meet the program objectives.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1COVID-19 Assistance - Various medical care and assistance for Peruvians living in the upper Amazon River villages to meet needs resulting from COVID-19.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt03160
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt11099
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0167245
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IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt021
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.00$0.00$2.00$1.82$1.73$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$1.36$1.78$0.42
2022Detailed filing. Detailed filing data is available for this year.$2.33$0.00$2.33$1.87$1.49$0.38
2021Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$2.06$1.30$0.77
2020Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$1.67$1.31$0.37
2019Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$1.50$1.46$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.81$0.04$0.77$1.15$1.32$0.18
2017Detailed filing. Detailed filing data is available for this year.$0.95$0.01$0.94$1.51$1.27$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$1.43$1.33$0.10
2015Summary only. Only limited summary data is available for this year.$0.20$0.00$1.52$1.42$0.09
2014Summary only. Only limited summary data is available for this year.$0.11$0.00$1.70$1.68$0.02
2013Summary only. Only limited summary data is available for this year.$0.09$0.00$1.33$1.30$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$1.55$1.61$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.13$1.39$1.58$0.18
2010Summary only. Only limited summary data is available for this year.$0.18$0.00$1.59$1.41$0.18
Peer Organizations

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