Civic Intelligence

Upper Adams Jaycees

990 • Fiscal year 2020 • EIN 23-7426026

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 16, 2021

PO Box 38Biglerville, PA 17307-0038

(717) 677-7820

Siviq Scores

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

Liabilities / Assets

41st percentile

0.02x

Higher debt load relative to assets than 41% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

87th percentile

1.66x

Higher debt load relative to revenue than 87% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

1st percentile

-820%

Higher net margin than 1% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

12th percentile

-8.2%

Faster asset growth than 12% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

1st percentile

-95%

Faster revenue growth than 1% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$2,218,139

Down $198,006 (-8.2%) from 2019

Net Assets

Down

$2,178,223

Down $169,229 (-7.2%) from 2019

Liabilities

Down

$39,916

Down $28,777 (-42%) from 2019

Revenue

Down

$24,054

Down $464,921 (-95%) from 2019

Expenses

Down

$221,260

Down $38,749 (-15%) from 2019

Net Income

Down

-$197,206

Down $426,172 (-186%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,350,974Liabilities 2010: $228,252Net Assets 2010: $2,122,7222010Assets 2012: $2,112,912Liabilities 2012: $115,172Net Assets 2012: $1,997,7402012Assets 2013: $2,100,955Liabilities 2013: $111,072Net Assets 2013: $1,989,8832013Assets 2014: $2,210,867Liabilities 2014: $108,384Net Assets 2014: $2,102,4832014Assets 2015: $2,053,330Liabilities 2015: $89,415Net Assets 2015: $1,963,9152015Assets 2016: $1,964,497Liabilities 2016: $72,621Net Assets 2016: $1,891,8762016Assets 2018: $2,228,932Liabilities 2018: $151,818Net Assets 2018: $2,077,1142018Assets 2019: $2,416,145Liabilities 2019: $68,693Net Assets 2019: $2,347,4522019Assets 2020: $2,218,139Liabilities 2020: $39,916Net Assets 2020: $2,178,2232020Assets 2021: $2,721,732Liabilities 2021: $31,764Net Assets 2021: $2,689,9682021Assets 2022: $2,630,923Liabilities 2022: $10,477Net Assets 2022: $2,620,4462022Assets 2024: $3,149,629Liabilities 2024: $39,525Net Assets 2024: $3,110,1042024

Highlighted filing

2020

Assets$2,218,139
Liabilities$39,916
Net Assets$2,178,223

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $313,1062010Expenses 2012: $434,3822012Revenue 2013: $400,753Expenses 2013: $494,486Net Income 2013: -$93,7332013Revenue 2014: $536,402Expenses 2014: $450,432Net Income 2014: $85,9702014Revenue 2015: $320,261Expenses 2015: $463,550Net Income 2015: -$143,2892015Revenue 2016: $275,380Expenses 2016: $354,592Net Income 2016: -$79,2122016Revenue 2018: $454,062Expenses 2018: $335,973Net Income 2018: $118,0892018Revenue 2019: $488,975Expenses 2019: $260,009Net Income 2019: $228,9662019Revenue 2020: $24,054Expenses 2020: $221,260Net Income 2020: -$197,2062020Revenue 2021: $697,766Expenses 2021: $183,589Net Income 2021: $514,1772021Revenue 2022: $349,496Expenses 2022: $286,027Net Income 2022: $63,4692022Revenue 2024: $667,627Expenses 2024: $297,700Net Income 2024: $369,9272024

Highlighted filing

2020

Revenue$24,054
Expenses$221,260
Net Income-$197,206
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 16, 2021
Return Version
2020v4.0
Gross Receipts
$79,485
Mission and Program Overview

Mission

The purpose of the organization is civic service through the organized efforts of the young people of the upper adams county community to promote the welfare of the community and its citizens through active, constructive projects. It is the further purpose of the organization to provide the young people constituting its membership with training in leadership and civic consciousness to better their usefulness as citizens. The organization is non-partisan affecting the community welfare.

Promote civic service among young people of upper adams county community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,097,136$1,066,013▼ $31,123
Investments in Publicly Traded Securities$688,223$762,903▲ $74,680
Savings and Temporary Cash Investments$595,744$351,553▼ $244,191
Cash and Non-Interest-Bearing Accounts$140$178▲ $38
Total Assets$2,416,145$2,218,139▼ $198,006
Other Assets Total$34,902$37,492▲ $2,590
Liabilities
Mortgage Notes Payable Secured by Investment Property$57,334$38,222▼ $19,112
Accounts Payable and Accrued Expenses$11,359$1,694▼ $9,665
Total Liabilities$68,693$39,916▼ $28,777
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,312,550$2,140,731▼ $171,819
Net Assets With Donor Restrictions$34,902$37,492▲ $2,590
Total Net Assets Fund Balance$2,347,452$2,178,223▼ $169,229
Total Liabilities and Net Assets / Fund Balance$2,416,145$2,218,139▼ $198,006

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$582,684$592,972$1,175,656
Equipment$165,312$575,494$740,806
Buildings$72,632$522,267$594,899
Land$245,385-$245,385
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pat JunkinsOcp-chair
Jessica NelsonUaj-chair/na
Dodie BrownNahf-Director
Bob JunkinsOcp-director
Brenda AlthoffOcp-director
Ed WilkinsonOcp-director
Georgia StarnerOcp-director
Heather WilkinsonOcp-director
Kathy FisselOcp-director
Sue GormanOcp-director
Vick ButlerOcp-director
Shannon SandersUaj-director
Barbara AlthoffFinancial Ad
Andrew RobinsonNahf-directo
Lisa ButlerNahf-directo
Nancy GilbertNahf-directo
Terri ZastovnikNahf-directo
Justin JunkinsNahf-fes Ch/
Barb HowellNahf-secreta
Tina SlonakerNahf-treasur
Tina WilkinsonOcp-treasure
Holly JonesUaj-dir/nahf
Mandy GormanUaj-dir/ocp-
Adam LittleUaj-pres/nah
Briyell BretzmanUaj-sec/nahf
Celine WilkinsonUaj-treasure
Zachary ZirkUaj-v Pres/n
Jessica BarrettUaj-v Pres/o
Ashly WilkinsonUaj-vpres/na
Lee WilkinsonUaj/ocp-dire
Revenue and Support

Revenue Composition

Contributions and Grants
$15,447
Program Service Revenue
$0
Investment Income
$25,451
Other Revenue
$-16,844
All Other Contributions
$15,447
Change in Net Assets
$-197,206

Audited Revenue Reconciliation

Revenue per Audited Statements
$24,054
Revenue Not Reported on Form 990
$83,408
Total Revenue per Audited Statements
$107,462
Total Revenue per Form 990
$24,054
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$141,682
Salaries, Compensation, and Employee Benefits$64,745
Grants and Similar Amounts Paid$14,833
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$25,180$33,378-$58,558
Depreciation Depletion$42,400--$42,400
Occupancy$18,049--$18,049
Insurance-$17,720-$17,720
Grants to Domestic Orgs$14,833--$14,833
Fees for Services Accounting-$11,670-$11,670
Other Expenses$12,645$6,380-$6,380
Payroll Taxes$2,660$3,527-$6,187
Office Expenses$1,757$2,772-$4,529
Payments to Affiliates-$2,898-$2,898
Interest-$2,752-$2,752
Total Functional Expenses$140,163$81,097$0$221,260

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$276,691
Expenses per Audited Statements$221,260
Total Expenses per Form 990$221,260
Expenses Not Reported on Form 990$55,431
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$55,431
Fundraising Gross Income$32,028
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
National Apple$17,063$17,063$43,926$-26,863
Total Events$17,063$17,063$51,512$-34,449
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI

Certain members of the board have limited voting rights to matters regarding the activities of the national apple harvest festival event and activities related to activities of oakside community park.

Form 990, Page 6, Part VI, Line 2

Ed & heather wilkinson, holly jones lee, celine, ashly, tina wilkinson family pat and bob junkins justin junkins family barbara althoff terri zastovnik family mandy gorman sue gorman family

Form 990, Page 6, Part VI, Line 6

Active members: all local organization members of the united states jaycees, or jaycees international, and who is an active member (those between the ages of 18 and 41) of local organization members of this organization in good standing, shall be considered an individual member of this corporation. Active members shall pay dues (which includes a subscription to the state publication) and shall be represented through the local organization members. Associate member: any individual who is 40 years of age or older and who is not eligible to be a local organization member, or who has been a local organization member in the past, may obtain an associate membership in the pennsylvania jaycees. An associate member shall not be permitted to chair a program or project nor shall an associate member hold any elected or appointed office. Associate members shall pay annual dues of 15 (to pa jc) which shall include a subscription to the pennsylvania jaycee's pacer magazine and the chapter newsletter. Exhausted roosters membership: exhausted roosters have the rights to a newsletter but pay no membership dues. Junior associates: any individual who is between the ages of 16 and 17 years inclusive. This member shall be able to participate in projects, attend meetings and social functions and receive a newsletter. This member may not chair a project, vote on business, or hold an elected or appointed position. Dues shall be 5.00 per year.

Form 990, Page 6, Part VI, Line 7A

The upper adams jaycee ("uaj") membership elects the uaj board of directors at the november meeting each year. The uaj membership elects six members to act as members of the national apple harvest festival ("nahf") board. The chairman and co-chairman of the nahf board serve as members of the uaj board and are approved by both the uaj board and the nahf board. The seven remaining nahf board members are not voting members of the uaj board and are elected by the nahf board. The uaj membership elects six members to act as members of the oakside community park ("ocp") board. The nine remaining ocp board members are not voting members of the uaj board and are elected by the ocp board.

Form 990, Page 6, Part VI, Line 7B

The oakside community park ("ocp") board is able to make governance decisions related to oakside community park issues without approval from the upper adams jaycees ("uaj") board. The national apple harvest festival ("nahf") board is able to make governance decisions (with the exception of non-routine expenditures exceeding 3,000) related to national apple harvest festival matters without approval from the uaj board. Non-routine expenditures exceeding 3,000 must be approved by the uaj board.

Form 990, Page 6, Part VI, Line 11B

No review is completed prior to filing.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, and financial statements available to the public upon request. They have no conflict of interest policy. In addition, budgets, constitution, bylaws and various policies for all three operating units (upper adams jaycees, oakside community park, and national apple harvest festival) are published in the annual "year plan of action" which is available to all members and available upon request to all others. Oakside community park also publishes a financial report in the annual spring newsletter.

Filing and Contact Details

Filer

Filer Name
Upper Adams Jaycees
EIN
23-7426026
Phone
7176777820
Address
PO BOX 38, BIGLERVILLE, PA 17307-0038

Signing Officer

Name
Barbara Althoff
Title
Financial Advisor
Phone
7176777820
Signed
2021-08-16

Organization Details

Principal Officer
Barbara Althoff
Formed
1963
Legal Domicile
Pa
Voting Board Members
28
Independent Board Members
28
Employees
4
Volunteers
52

Preparer

Firm
Smith Elliott Kearns & Company LLC
Address
19405 EMERALD SQUARE STE 1400, HAGERSTOWN, MD 21742
Preparer
Kelly T Smith CPA
Phone
3017335020
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purpose of the organization is civic service through the organized efforts of the young people of the upper adams county community to promote the welfare of the community and its citizens through active, constructive projects. It is the further purpose of the organization to provide the young people constituting its membership with training in leadership and civic consciousness to better their usefulness as citizens. The organization is non-partisan affecting the community welfare.

Form 990, Part XI, Line 9

Change in value of beneficial interest in trust 2,590 fundraising expenses 55,431 fundraising expenses -55,431 total 2,590

Form 990, Part XII

Line 1: the organization prepares its financial statements on the modified cash basis of accounting. Under the modified cash basis method, assets and liabilities and revenues and expenses are recognized on the basis of cash receipts and disbursements, modified for the capitalization and depreciation of property and equipment, recording of loans payable, the recording of donated materials and services and investments at fair market value, which is a comprehensive basis of accounting other than generally accepted accounting principles. This modified cash basis of accounting differs from accounting principles generally accepted in the united states of america (gaap) primarily as a result of the nonrecognition of certain receivables and payables.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization follows the fasb accounting standards codification, which provides guidance on accounting for uncertainty in income taxes recognized in the organization's financial statements. The organization's policy is to recognize interest and penalties and unrecognized tax matters in income tax expense in the financial statement. The organization's tax returns are subject to examination by the internal revenue service and state tax authorities, generally for a period of three years after the returns are filed.

Schedule D, Page 4, Part XI, Line 2D

Change in value of beneficial interest in trust 2,590 fundraising expenses 55,431

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 55,431

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$0.04$3.11$0.67$0.30$0.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$0.01$2.62$0.35$0.29$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.72$0.03$2.69$0.70$0.18$0.51
2020Detailed filing. Detailed filing data is available for this year.$2.22$0.04$2.18$0.02$0.22$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$0.07$2.35$0.49$0.26$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.15$2.08$0.45$0.34$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.07$1.89$0.28$0.35$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.05$0.09$1.96$0.32$0.46$0.14
2014Detailed filing. Detailed filing data is available for this year.$2.21$0.11$2.10$0.54$0.45$0.09
2013Detailed filing. Detailed filing data is available for this year.$2.10$0.11$1.99$0.40$0.49$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.12$2.00$0.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.23$2.12$0.31