Civic Intelligence

Jubilee Ministries

990 • Fiscal year 2018 • EIN 23-2070710

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 26, 2019

235 S 12th StreetLebanon, PA 17042-6614

(717) 274-7528

Siviq Scores

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

Liabilities / Assets

61st percentile

0.27x

Higher debt load relative to assets than 61% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

68th percentile

0.39x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

64th percentile

8.3%

Higher net margin than 64% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

26th percentile

$60,776

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

51st percentile

2.0%

Faster asset growth than 51% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

77th percentile

21%

Faster revenue growth than 77% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$6,336,471

Up $126,165 (+2.0%) from 2017

Net Assets

Up

$4,623,060

Up $335,386 (+7.8%) from 2017

Liabilities

Down

$1,713,411

Down $209,221 (-11%) from 2017

Revenue

Up

$4,390,895

Up $752,706 (+21%) from 2017

Expenses

Down

$4,027,296

Down $12,226 (-0.3%) from 2017

Net Income

Up

$363,599

Up $764,932 (+191%) from 2017

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $2,523,741Liabilities 2011: $506,970Net Assets 2011: $2,016,7712011Assets 2012: $4,106,022Liabilities 2012: $660,460Net Assets 2012: $3,445,5622012Assets 2013: $4,303,590Liabilities 2013: $570,403Net Assets 2013: $3,733,1872013Assets 2014: $4,279,514Liabilities 2014: $408,170Net Assets 2014: $3,871,3442014Assets 2015: $5,742,265Liabilities 2015: $1,610,870Net Assets 2015: $4,131,3952015Assets 2016: $6,232,358Liabilities 2016: $1,580,528Net Assets 2016: $4,651,8302016Assets 2017: $6,210,306Liabilities 2017: $1,922,632Net Assets 2017: $4,287,6742017Assets 2018: $6,336,471Liabilities 2018: $1,713,411Net Assets 2018: $4,623,0602018Assets 2019: $6,797,367Liabilities 2019: $1,649,516Net Assets 2019: $5,147,8512019Assets 2020: $7,460,998Liabilities 2020: $2,186,813Net Assets 2020: $5,274,1852020Assets 2021: $10,567,390Liabilities 2021: $3,223,444Net Assets 2021: $7,343,9462021Assets 2022: $13,425,674Liabilities 2022: $2,276,390Net Assets 2022: $11,149,2842022Assets 2023: $15,170,243Liabilities 2023: $2,227,187Net Assets 2023: $12,943,0562023Assets 2024: $16,071,642Liabilities 2024: $2,246,517Net Assets 2024: $13,825,1252024

Highlighted filing

2018

Assets$6,336,471
Liabilities$1,713,411
Net Assets$4,623,060

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $3,356,109Expenses 2011: $3,052,884Net Income 2011: $303,2252011Revenue 2012: $3,735,274Expenses 2012: $3,515,552Net Income 2012: $219,7222012Revenue 2013: $3,928,519Expenses 2013: $3,648,848Net Income 2013: $279,6712013Revenue 2014: $3,797,258Expenses 2014: $3,635,773Net Income 2014: $161,4852014Revenue 2015: $4,100,809Expenses 2015: $3,971,131Net Income 2015: $129,6782015Revenue 2016: $4,563,992Expenses 2016: $4,019,195Net Income 2016: $544,7972016Revenue 2017: $3,638,189Expenses 2017: $4,039,522Net Income 2017: -$401,3332017Revenue 2018: $4,390,895Expenses 2018: $4,027,296Net Income 2018: $363,5992018Revenue 2019: $5,037,492Expenses 2019: $4,512,701Net Income 2019: $524,7912019Revenue 2020: $5,146,783Expenses 2020: $5,020,449Net Income 2020: $126,3342020Revenue 2021: $8,013,168Expenses 2021: $5,943,407Net Income 2021: $2,069,7612021Revenue 2022: $10,138,785Expenses 2022: $7,092,573Net Income 2022: $3,046,2122022Revenue 2023: $9,693,317Expenses 2023: $7,918,288Net Income 2023: $1,775,0292023Revenue 2024: $9,468,819Expenses 2024: $8,699,981Net Income 2024: $768,8382024

Highlighted filing

2018

Revenue$4,390,895
Expenses$4,027,296
Net Income$363,599
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 26, 2019
Return Version
2018v3.1
Gross Receipts
$4,488,570
Mission and Program Overview

Mission

Jubilee Ministries exists to serve those affected by incarceration by being ambassadors of life change through the Gospel of Jesus Christ.

Jubilee Ministries mission is to show the love of God to the economically disadvantaged by helping to meet their physical, emotional, and material needs regardless of race, color, creed, age or gender.Provide Christian discipleship to those incarcerated or in Aftercare Programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,828,705$3,469,625▼ $359,080
Inventories for Sale or Use$1,641,541$1,631,013▼ $10,528
Savings and Temporary Cash Investments$473,900$1,054,162▲ $580,262
Other Notes and Loans Receivable, Net$114,149--
Prepaid Expenses and Deferred Charges$47,573$91,293▲ $43,720
Cash and Non-Interest-Bearing Accounts$92,360$80,557▼ $11,803
Accounts Receivable$12,078$9,821▼ $2,257
Total Assets$6,210,306$6,336,471▲ $126,165
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,781,872$1,539,174▼ $242,698
Other Liabilities$117,052$155,826▲ $38,774
Accounts Payable and Accrued Expenses$23,708$18,411▼ $5,297
Total Liabilities$1,922,632$1,713,411▼ $209,221
Net Assets / Fund Balance
Unrestricted Net Assets$4,249,287$4,603,619▲ $354,332
Temporarily Rstr Net Assets$38,387$19,441▼ $18,946
Total Net Assets Fund Balance$4,287,674$4,623,060▲ $335,386
Total Liabilities and Net Assets / Fund Balance$6,210,306$6,336,471▲ $126,165

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,723,393$779,497$3,502,890
Land$645,192-$645,192
Equipment$70,509$176,338$246,847
Other Land Buildings$30,531$57,934$88,465
Compensation and Service Providers

Employees

NameTitleBaseTotal
Ryan NewswangerCEO$60,776$60,776

Board Members and Trustees

NameTitle
Marlin ZimmermanChairman
Leon ZimmermanVice-chair
Andy HansonMember
Carl HorningMember
Jayson HurstMember
Linford MartinMember
Mark OlsonMember
Kirby KellerSecretary
Jay HersheyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,162,544
Program Service Revenue
$273,115
Investment Income
$-48,586
Other Revenue
$3,822
All Other Contributions
$4,079,462
Change in Net Assets
$363,599

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$3,648,464Thrift Store Value
Total Noncash Contributions$3,648,464-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,390,895
Total Revenue per Audited Statements
$4,390,895
Total Revenue per Form 990
$4,390,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,063,592
Other Expenses$935,481
Total Fundraising Expense$129,390
Grants and Similar Amounts Paid$28,223
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,181,752$203,831$51,022$2,436,605
Occupancy$462,715$2,695-$465,410
Other Employee Benefits$350,678$28,072$8,640$387,390
Payroll Taxes$153,187$21,218$4,416$178,821
Other Expenses$141,583$148$35$141,583
Depreciation Depletion$20,651$99,220-$119,871
Current Officers, Directors, Trustees, and Key Employees-$49,821$10,955$60,776
Advertising$21,242-$39,252$60,494
Grants to Domestic Individuals$25,824--$25,824
Conferences and Meetings$6,170$6,793$4,251$17,214
Office Expenses$5,193$9,231$279$14,703
Fees for Services Accounting-$12,700-$12,700
Information Technology$7,230$4,888$221$12,339
Fees for Services Management-$1,725$8,797$10,522
Fees for Services Legal$1,920$600-$2,520
Grants to Domestic Orgs$2,399--$2,399
Travel$1,043-$143$1,186
Total Functional Expenses$3,452,516$445,390$129,390$4,027,296

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,027,296
Total Expenses per Audited Statements$4,027,296
Total Expenses per Form 990$4,027,296
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$23,855
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banquet$62,944$62,944$14,771$48,173
Golf$20,138$20,138$9,084$11,054
Total Events$83,082$83,082$23,855$59,227
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Bonnie ZimmermanWife of Board Member Marlin ZimmermCFO SalaryNo$47,672
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll and Expenses$104,090
Other Payables$28,213
Resident Funds$15,952
Sales Tax Payable$5,096
Security Deposits$2,475
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 family members
Yes
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Bonnie Zimmerman - CFO is married to Marlin Zimmerman - Board Chairman

Member election for additional members Part VI line 7A

Each of the Lebanon District churches of the Lancaster Mennonite Conference shall be eligible to nominate one member from that church for appointment by the Ministerial Board of the Lebanon District of Lancaster Mennonite Conference.The Ministerial Board of the Lebanon District of Lancaster Mennonite Conference is entitled to appoint up to five additional members to the board. A majority of the board members are to be appointed by the above stated churches and the Ministerial Board.

Governing body decisions Part VI line 7B

Jubilee Ministries is a mission organization under the auspices of the Ministerial Board of the Lebanon District of Lancaster Mennonite Conference operating as a non-profit corporation in the state of Pennsylvania.

Form 990 governing body review Part VI line 11

The board reviews the form 990 as well as annual audit report prior to submission

Conflict of interest policy compliance Part VI line 12C

The bookkeeping department regularly monitors for possible conflicts. The officers are also required to complete a conflict of interest form annually.

CEO executive director top management comp Part VI line 15A

The CEOS compensation process is as follows - every two years a committe made up of the board members sends out evaluations relating to performance of the CEO. This evaluation goes directly to the board members, a few staff members, and some local church leaders to complete and return. The committee then reviews the evaluations and determines the necesaary compensation changes for the CEO.

Other officer or key employee compensation Part VI line 15B

All financial information is available to the general public at the organization office as well as on the guidestar website. Additional inforamtion can be obtained by a written request to the board of directors.

Governing documents etc available to public Part VI line 19

All governing documents are available to the pubilc at the organization office

Filing and Contact Details

Filer

Filer Name
Jubilee Ministries
EIN
23-2070710
Address
235 S 12TH STREET, Lebanon, PA 17042-6614

Signing Officer

Name
Bonnie Zimmerman
Title
CFO
Phone
7172747528
Signed
2019-04-26
Discuss with paid preparer
Yes

Organization Details

Formed
1977
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
139
Volunteers
400

Preparer

Firm
Ellis Lee Hostetter & Co Pc
Address
1810 S 5TH AVENUE, LEBANON, PA 17042
Preparer
Barry Dean Hostetter
Phone
7172738197
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Reclassification of net assets to liability section

Part III response or note to any other line in Part III

Part III-4b-Jubilee Chaplaincy Services cont.Addressing the spiritual needs of all inmates is quite a demanding and challenging role. Bible studies, life skill classes, one-on-one counseling, and English and Spanish church services are all a part of the role of Jubilee Chaplains. As all prisons are overcrowded, the chaplains also play an important part in supporting the morale of both inmates and correctional staff. Total material assistance given was $16,183. This includes $6,400 worth of clothing and furniture given from Jubilee Stores to those in need. Most of our funding helped clients that are prison related. This could include those released from prison who are starting over and family members of inmates who are facing financial difficulties related to an incarceration. We may assist in many practical ways such as giving financially toward rent, utilities, prescriptions, obtaining a photo ID for employment, or transportation home after release from prison. Our caseworkers had over 228 requests for material assistance. In the Lebanon County Correctional Facility, volunteers gave over 3,595 recorded hours for Bible training, leading worship services, and assembling prison release kits. Jubilee provided $9,690 in full summer camp scholarships for children whose parent(s) are being served through Jubilees prison ministry, aftercare program, or homeless ministry. The parent or guardian selects a week at one of the local summer camps. The overnight camp provides fun opportunities that many children would not otherwise experience. Families can struggle financially when faced with a proison sentence or homelessness or other life crisis. A number of the families we come alonside are single mothers or grandmothers raising their grandchildren who simply do not have the resources for summer camp. In 2018, 22 children went to a week-long camp through a Jubilee scholarship. Part III - 4c - Jubilee Aftercare - continuedStudents are expected to maintain employment, live by an established budget, develop healthy relationships, and practice behaviors free from addiction and destructive life choices. Jubilees Aftercare Program is a step toward creating a safer community and lowering the return-to-prison rate of offenders. The average occupancy in 2018 was 11 students. A total of 31 people were in the program at various times throughout the year. The number of students who completed the program in 2018 was 7. Volunteers gave 576 recorded hours of their time talking and relating with the residents. Lebanon Mediation Services operates under the umbrella of Jubilee Ministries. We have a team of four volunteers who are trained mediators. They work in pairs to help people settle their disputes. Neighbor issues are the most frequent conflicts referred for mediation. These conflicts are resolved through mediation in such a way that both disputants come to a mutual agreement. In 2018 there were 13 inquiries for mediation, 3 referrals and 7 mediations. Part III - 4d - Jubilee Other Programs - continuedNew Path Homeless Ministry Expenses: $30,331 Grants: $ 0 Revenue $0This is a six-stage long-term program designed to provide each family with the tools needed to break the cycle of homelessness. This will be accomplished through life skills classes that address the deeper issues that pull a family into circumstances that lead to homelessness. It is a comprehensive program in that it will minister to the physical, emotional and spiritual aspects of family life. Families will live in housing provided by Jubilee. Faith-based classes and life-skills classes will foster hope and develop skills in money management, parenting and job success. Lebanon County VOAD Expenses: $1,304 Grants: $ 0 Revenue $0Lebanon County Disaster Recovery began after the devastating flooding in Lebanon County and the surrounding areas in October of 2011. In September 2014 they became Lebanon County VOAD(Voluntary Organizations Active in Disaster). They are operating under Jubilee M

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IRS990/MissionDesc0Jubilee Ministries mission is to show the love of God to the economically disadvantaged by helping to meet their physical, emotional, and material needs regardless of race, color, creed, age or gender.Provide Christian discipleship to those incarcerated or in Aftercare Programs
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IRS990/ProgramServiceRevenueGrp/Desc0CHAPLAIN SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1AFTERCARE
IRS990/ProgramServiceRevenueGrp/Desc2OTHER PROGRAMS
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IRS990/ProgSrvcAccomActy2Grp/Desc0Jubilees Chaplaincy Services provides Christian discipleship to those incarcerated as stated in Jubilees mission statement. Jubilee provides full-time and part-time chaplain staff for not only our local county prison, but in state prisons as well. Our chaplains serve in Lebanon County, Luzerne County, Schuylkill County, and Snyder County; and also in the State Correctional Institutions at Camp Hill, Frackville, Mahanoy, and Retreat. Jubilee provides part-time chaplain support to the Wernersville Community Corrections Center.In Snyder County, Snyder County Prison Chaplaincy is operating under Jubilee Ministries.continued on schedule O
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0513744
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0219233
IRS990/ProgSrvcAccomActy3Grp/Desc0Jubilee Aftercare reaches out to those who have been incarcerated, homeless, and/or struggle with addiction by providing a safe, supportive and positive living environment in which they learn to develop life skills essential to their well-being and successful transition back into the community. Towards these goals, Jubilee offers a structured Christian program that includes faith-based and life-skills classes designed to assist an individual in the transition process. Addictive behaviors are addressed in one-on-one counseling sessions. The Aftercare Program is accomplishment-based rather than time-based. Graduation is achieved after students complete all requirements of the five-phase program. Students receive on-the-job training at our Jubilee thrift store for a minimum of 500 hours before pursuing employment in the local community.continued on schedule O
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.1$2.25$13.8$9.47$8.70$0.77
2023Detailed filing. Detailed filing data is available for this year.$15.2$2.23$12.9$9.69$7.92$1.78
2022Detailed filing. Detailed filing data is available for this year.$13.4$2.28$11.1$10.1$7.09$3.05
2021Detailed filing. Detailed filing data is available for this year.$10.6$3.22$7.34$8.01$5.94$2.07
2020Detailed filing. Detailed filing data is available for this year.$7.46$2.19$5.27$5.15$5.02$0.13
2019Detailed filing. Detailed filing data is available for this year.$6.80$1.65$5.15$5.04$4.51$0.52
2018Detailed filing. Detailed filing data is available for this year.$6.34$1.71$4.62$4.39$4.03$0.36
2017Detailed filing. Detailed filing data is available for this year.$6.21$1.92$4.29$3.64$4.04$0.40
2016Detailed filing. Detailed filing data is available for this year.$6.23$1.58$4.65$4.56$4.02$0.54
2015Detailed filing. Detailed filing data is available for this year.$5.74$1.61$4.13$4.10$3.97$0.13
2014Detailed filing. Detailed filing data is available for this year.$4.28$0.41$3.87$3.80$3.64$0.16
2013Detailed filing. Detailed filing data is available for this year.$4.30$0.57$3.73$3.93$3.65$0.28
2012Summary only. Only limited summary data is available for this year.$4.11$0.66$3.45$3.74$3.52$0.22
2011Summary only. Only limited summary data is available for this year.$2.52$0.51$2.02$3.36$3.05$0.30