Civic Intelligence

Jefferson Avenue School Associates Inc

EIN 22-2534430 • 501(c)3 • Springfield, MA

Profile

To provide low income housing for elderly and handicapped individuals

2460 Main Street 112Springfield, MA 01107

n/A

Siviq Scores

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

Liabilities / Assets

95th percentile

1.25x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

95th percentile

3.20x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

58th percentile

8.7%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

42nd percentile

0.7%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

8.5%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$2,407,240

Down $40,885 (-1.7%) from 2022

Liabilities

Down

$3,137,555

Down $84,264 (-2.6%) from 2022

Net Assets

Up

-$730,315

Up $43,379 (+5.6%) from 2022

Operations
Liabilities / Revenue95th percentileNet Margin58th percentile

Revenue

Down

$832,261

Down $1,695 (-0.2%) from 2022

Expenses

Up

$788,882

Up $448 (+0.1%) from 2022

Net Income

Down

$43,379

Down $2,143 (-4.7%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $1,181,840Liabilities 2010: $2,321,117Net Assets 2010: -$1,139,2772010Assets 2011: $1,143,649Liabilities 2011: $2,302,322Net Assets 2011: -$1,158,6732011Assets 2012: $2,882,043Liabilities 2012: $4,017,574Net Assets 2012: -$1,135,5312012Assets 2013: $2,854,816Liabilities 2013: $3,957,486Net Assets 2013: -$1,102,6702013Assets 2014: $2,799,415Liabilities 2014: $3,914,499Net Assets 2014: -$1,115,0842014Assets 2015: $2,821,143Liabilities 2015: $3,911,074Net Assets 2015: -$1,089,9312015Assets 2016: $2,615,993Liabilities 2016: $3,701,767Net Assets 2016: -$1,085,7742016Assets 2017: $2,550,693Liabilities 2017: $3,625,489Net Assets 2017: -$1,074,7962017Assets 2018: $2,467,048Liabilities 2018: $3,536,333Net Assets 2018: -$1,069,2852018Assets 2019: $2,466,327Liabilities 2019: $3,476,557Net Assets 2019: -$1,010,2302019Assets 2020: $2,547,995Liabilities 2020: $3,462,324Net Assets 2020: -$914,3292020Assets 2021: $2,648,179Liabilities 2021: $3,467,396Net Assets 2021: -$819,2172021Assets 2022: $2,448,125Liabilities 2022: $3,221,819Net Assets 2022: -$773,6942022Assets 2023: $2,407,240Liabilities 2023: $3,137,555Net Assets 2023: -$730,3152023

Highlighted filing

2023

Assets$2,407,240
Liabilities$3,137,555
Net Assets-$730,315
Open 2023 Filing

Operations Trend

Revenue Growth52nd percentile

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

$1.0M$500K$0Expenses 2010: $695,8302010Expenses 2011: $702,7762011Expenses 2012: $718,7732012Revenue 2013: $698,380Expenses 2013: $665,519Net Income 2013: $32,8612013Revenue 2014: $701,344Expenses 2014: $692,725Net Income 2014: $8,6192014Revenue 2015: $746,411Expenses 2015: $721,258Net Income 2015: $25,1532015Revenue 2016: $744,389Expenses 2016: $740,232Net Income 2016: $4,1572016Revenue 2017: $763,131Expenses 2017: $752,153Net Income 2017: $10,9782017Revenue 2018: $773,211Expenses 2018: $767,700Net Income 2018: $5,5112018Revenue 2019: $784,139Expenses 2019: $725,084Net Income 2019: $59,0552019Revenue 2020: $810,688Expenses 2020: $714,787Net Income 2020: $95,9012020Revenue 2021: $828,893Expenses 2021: $733,781Net Income 2021: $95,1122021Revenue 2022: $833,956Expenses 2022: $788,434Net Income 2022: $45,5222022Revenue 2023: $832,261Expenses 2023: $788,882Net Income 2023: $43,3792023

Highlighted filing

2023

Revenue$832,261
Expenses$788,882
Net Income$43,379
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$2,407,240
Liabilities
$3,137,555
Net assets
-$730,315
Revenue
$832,261
Expenses
$788,882
Net income
$43,379
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.41$3.14$0.73$0.83$0.79$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$3.22$0.77$0.83$0.79$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$3.47$0.82$0.83$0.73$0.10
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$3.46$0.91$0.81$0.71$0.10
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$3.48$1.01$0.78$0.73$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$3.54$1.07$0.77$0.77$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.55$3.63$1.07$0.76$0.75$0.01
2016Summary only. Only limited summary data is available for this year.$2.62$3.70$1.09$0.74$0.74$0.00
2015Detailed filing. Detailed filing data is available for this year.$2.82$3.91$1.09$0.75$0.72$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.80$3.91$1.12$0.70$0.69$0.01
2013Summary only. Only limited summary data is available for this year.$2.85$3.96$1.10$0.70$0.67$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$4.02$1.14$0.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$2.30$1.16$0.70
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$2.32$1.14$0.70
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 3, 2023
Return Version
2022v5.0
Gross Receipts
$833,956
Mission and Program Overview

Mission

To provide low income housing for elderly and handicapped individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,702,390$1,709,196▲ $6,806
Investments Program Related$548,130$402,273▼ $145,857
Intangible Assets$142,075$136,575▼ $5,500
Cash and Non-Interest-Bearing Accounts$103,515$107,572▲ $4,057
Prepaid Expenses and Deferred Charges$37,884$44,391▲ $6,507
Accounts Receivable$6,998$5,130▼ $1,868
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$2,648,179$2,448,125▼ $200,054
Other Assets Total$107,187$42,988▼ $64,199
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,226,221$3,135,348▼ $90,873
Accounts Payable and Accrued Expenses$227,881$75,078▼ $152,803
Other Liabilities$10,185$10,246▲ $61
Deferred Revenue$3,109$1,147▼ $1,962
Total Liabilities$3,467,396$3,221,819▼ $245,577
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-819,217$-773,694▲ $45,523
Total Net Assets Fund Balance$-819,217$-773,694▲ $45,523
Total Liabilities and Net Assets / Fund Balance$2,648,179$2,448,125▼ $200,054

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,582,351$1,082,492$2,664,843
Buildings-$1,935,454$1,935,454
Equipment$53,648$39,637$93,285
Other Land Buildings$73,196$1,877$75,073
Land$1-$1
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Heriberto FloresPresident
Sveleiza K AcevedoClerk
Cecilio RiveraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$686,493
Program Service Revenue
$144,776
Investment Income
$123
Other Revenue
$2,564
Change in Net Assets
$45,522

Audited Revenue Reconciliation

Revenue per Audited Statements
$833,956
Total Revenue per Audited Statements
$833,956
Total Revenue per Form 990
$833,956
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$627,381
Salaries, Compensation, and Employee Benefits$161,053
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$295,917$19,972-$315,889
Other Salaries and Wages$73,753$59,270-$133,023
Depreciation Depletion$107,059--$107,059
Interest$81,752--$81,752
Fees for Services Management-$54,201-$54,201
Fees for Services Accounting-$37,104-$37,104
Office Expenses-$20,406-$20,406
Payroll Taxes$15,063--$15,063
Other Employee Benefits$12,967--$12,967
Fees for Services Legal-$3,886-$3,886
Other Expenses-$2,357-$2,357
Total Functional Expenses$586,511$201,923$0$788,434

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$788,434
Total Expenses per Audited Statements$788,434
Total Expenses per Form 990$788,434
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits Payable$10,246
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
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 B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“Applicable documents are available upon written request to jefferson avenue school associates and are made available based on current laws and regulations.”

Filing and Contact Details

Filer

Filer Name
Jefferson Avenue School Associates Inc
EIN
22-2534430
Phone
4137365300
Address
2460 MAIN STREET 112, SPRINGFIELD, MA 01107

Signing Officer

Name
Cecilio Rivera
Title
Treasurer
Signed
2023-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heriberto Flores
Formed
1984
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Maletta & Company
Address
43 Enterprise Drive, Bristol, CT 06010
Preparer
Michael a Maletta CPA
Phone
8605826715
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“ROUNDING = $1”

Financial Statement Notes

Part X : FIN48 Footnote

“JASA is a non-profit corporation exempt from federal income tax under provisions of the Internal Revenue Service Code, Section 501(c)(3). Management regularly reviews and evaluates its tax positions taken or expected to be taken for a tax return and believes that no tax benefits or liabilities are required to be recognized.”

Raw XML AppendixShowing 400 of 424 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0JASA is a non-profit corporation exempt from federal income tax under provisions of the Internal Revenue Service Code, Section 501(c)(3). Management regularly reviews and evaluates its tax positions taken or expected to be taken for a tax return and believes that no tax benefits or liabilities are required to be recognized.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1APPLICABLE DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO JEFFERSON AVENUE SCHOOL ASSOCIATES AND ARE MADE AVAILABLE BASED ON CURRENT LAWS AND REGULATIONS.
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0CECILIO RIVERA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JEFFERSON AVENUE SCHOOL ASSOCIATES INC

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