Civic Intelligence

Jubilee Ministries

990 • Fiscal year 2019 • EIN 23-2070710

Jan 01, 2019 to Dec 31, 2019 • Filed on May 22, 2020

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

60th percentile

0.24x

Higher debt load relative to assets than 60% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

65th percentile

0.33x

Higher debt load relative to revenue than 65% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

67th percentile

10%

Higher net margin than 67% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

27th percentile

$65,086

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

62nd percentile

7.3%

Faster asset growth than 62% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

72nd percentile

15%

Faster revenue growth than 72% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$6,797,367

Up $460,896 (+7.3%) from 2018

Net Assets

Up

$5,147,851

Up $524,791 (+11%) from 2018

Liabilities

Down

$1,649,516

Down $63,895 (-3.7%) from 2018

Revenue

Up

$5,037,492

Up $646,597 (+15%) from 2018

Expenses

Up

$4,512,701

Up $485,405 (+12%) from 2018

Net Income

Up

$524,791

Up $161,192 (+44%) from 2018

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

2019

Assets$6,797,367
Liabilities$1,649,516
Net Assets$5,147,851

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

2019

Revenue$5,037,492
Expenses$4,512,701
Net Income$524,791
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 22, 2020
Return Version
2019v5.1
Gross Receipts
$5,152,707
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,469,625$3,909,117▲ $439,492
Inventories for Sale or Use$1,631,013$1,720,454▲ $89,441
Savings and Temporary Cash Investments$1,054,162$1,050,289▼ $3,873
Cash and Non-Interest-Bearing Accounts$80,557$52,330▼ $28,227
Prepaid Expenses and Deferred Charges$91,293$49,378▼ $41,915
Accounts Receivable$9,821$15,799▲ $5,978
Total Assets$6,336,471$6,797,367▲ $460,896
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,539,174$1,477,097▼ $62,077
Other Liabilities$155,826$154,335▼ $1,491
Accounts Payable and Accrued Expenses$18,411$18,084▼ $327
Total Liabilities$1,713,411$1,649,516▼ $63,895
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,603,619$5,135,511▲ $531,892
Net Assets With Donor Restrictions$19,441$12,340▼ $7,101
Total Net Assets Fund Balance$4,623,060$5,147,851▲ $524,791
Total Liabilities and Net Assets / Fund Balance$6,336,471$6,797,367▲ $460,896

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,009,371$899,075$3,908,446
Land$756,200-$756,200
Equipment$143,546$257,044$400,590
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ryan NewswangerCEOFT$65,086$65,086

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$4,787,124
Program Service Revenue
$255,846
Investment Income
$13,225
Other Revenue
$-18,703
All Other Contributions
$4,690,853
Change in Net Assets
$524,791

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$4,214,296Revenues From Sales
Total Noncash Contributions$4,214,296-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,037,492
Total Revenue per Audited Statements
$5,037,492
Total Revenue per Form 990
$5,037,492
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,383,896
Other Expenses$1,093,780
Total Fundraising Expense$187,975
Grants and Similar Amounts Paid$18,076
Professional Fundraising Fees$16,949

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,450,843$158,383$82,988$2,692,214
Occupancy$517,783$33,749-$551,532
Other Employee Benefits$388,282$29,196$9,581$427,059
Payroll Taxes$176,749$15,827$6,961$199,537
Other Expenses$139,059$90$3$139,059
Depreciation Depletion$129,528$8,230-$137,758
Advertising$21,035$467$51,236$72,738
Current Officers, Directors, Trustees, and Key Employees-$53,354$11,732$65,086
Information Technology$23,211$4,434$1,483$29,128
Conferences and Meetings$8,959$8,179$3,692$20,830
Grants to Domestic Individuals$18,076--$18,076
Fees for Services Professional Fundraising--$16,949$16,949
Office Expenses$14,130$287$479$14,896
Fees for Services Legal$7,101--$7,101
Fees for Services Accounting-$5,500-$5,500
Fees for Services Other-$3,993-$3,993
Travel$1,274-$1,308$2,582
Total Functional Expenses$3,993,110$331,616$187,975$4,512,701

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,512,701
Total Expenses per Audited Statements$4,512,701
Total Expenses per Form 990$4,512,701
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$28,338
Professional Fundraising Fees$16,949

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf-$-21,870$9,292$-31,162
Banquet-$-74,401$19,046$-93,447
Total Events-$-96,271$28,338$-124,609
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$46,140
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll and Expenses$108,078
Other Payable$28,924
Resident Funds$7,496
Sales Tax Payable$5,862
Security Deposits$3,975
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
Yes
Business relationship with organization members
No
Material changes to governing documents
Yes
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

Organizational document changes Part VI line 4

The following changes were made in November, 2019, effective January 1, 2020: a. Board appointment process standardized; qualifications enhanced b. District reserved powers delineated c. CEO section added d. Requirements for board action normalized e. Current mission statement inserted f. Minor editorial corrections

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 information 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
2020-05-22
Discuss with paid preparer
Yes

Organization Details

Formed
1977
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
141
Volunteers
412

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 ServicesAddressing the spiritual needs of all inmates is quite a demanding and challenging role. Bible studies, life-skills classes, one-on-one counseling, and English and Spanish church services are all a part of the role of Jubilee Chaplains. Prisons are a challenging environment, so chaplains also play an important part in supporting the morale of both inmates and correctional staff. Total material assistance given was $18,076. This includes $7,642 worth of clothing and furniture given from Jubilee Stores to those in need. Most of our material assistance helped clients that are prison related. Material assistance was provided in 2019 to assist families of inmates who were facing financial difficulties related to incarceration. The assistance included clothing, furniture, housewares (including large appliances), ID assistance, bus/train fare to inmates and their families. Additionally, eye exams and glasses were provided for inmates. Our caseworkers had over 103 requests for material assistance. In the Lebanon County Correctional Facility, volunteers gave over 2,041-recorded hours for Bible training, leading worship services, and assembling prison release kits. Jubilee provided $8,280 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 of these children would not otherwise experience. Families can struggle financially when faced with a prison sentence, homelessness, or other life crisis. A number of the families we come alongside are single mothers or grandmothers raising their grandchildren who simply do not have the resources for summer camp. In 2019, 19 children went to a weeklong camp on a Jubilee scholarship. Part III - 4c - Jubilee Aftercare Jubilees Aftercare Program is a step toward creating a safer community and lowering the recidivism rate of offenders. The average occupancy in 2019 was 11 students. A total of 40 people were in the program at various times throughout the year. Volunteers gave 274-recorded hours of their time assisting the staff in ministering, counseling, teaching, and mentoring the clients. Lebanon Mediation Services operated under the umbrella of Jubilee Ministries. We had 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 mutualagreement. In 2019, there were seven inquiries by phone or email, two District Justice referrals, and two police referrals. At the end of 2019, Jubilee ceased their involvement with Lebanon Mediation Services.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Jubilees Chaplaincy Services Services provides Christian counseling, teaching, and discipleship to those incarcerated by being ambassadors of life change through the Gospel of Jesus Christ. Jubilee provides full-time and part-time chaplain staff for not only our local county prison, but in state and county prisons throughout PA. Our chaplains serve in Lebanon County, Luzerne County, Northumberland County, Schuylkill County, and Snyder County; and in the State Correctional Institutions at Camp Hill, Frackville, Mahanoy, and Retreat. Jubilee also provided 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
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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. Toward 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. 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. Students are expected to maintain employment, live by an established budget, develop healthy relationships, and practice behaviors free from addiction and destructive life choices.continued on schedule O
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt036327
IRS990/ProgSrvcAccomActyOtherGrp/Desc0New Path Homeless Ministry This is a long-term program designed to provide each family with the tools needed to break the cycle of homelessness. This is 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 ministers to the physical, emotional, and spiritual aspects of family life. Families live in housing provided by Jubilee. Faith-based classes and life-skills classes foster hope and develop skills in money management, parenting, and job success. We only had one family in three years, so this program ended at the end of 2019.
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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