Civic Intelligence

Upper Adams Jaycees

990 • Fiscal year 2023 • EIN 23-7426026

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 19, 2024

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

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

48th percentile

0.06x

Higher debt load relative to revenue than 48% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Net Margin

63rd percentile

18%

Higher net margin than 63% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

62nd percentile

$834

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Asset Growth

52nd percentile

4.5%

Faster asset growth than 52% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

38th percentile

1.3%

Faster revenue growth than 38% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,748,739

Up $117,816 (+4.5%) from 2022

Net Assets

Up

$2,726,966

Up $106,520 (+4.1%) from 2022

Liabilities

Up

$21,773

Up $11,296 (+108%) from 2022

Revenue

Up

$353,936

Up $4,440 (+1.3%) from 2022

Expenses

Up

$291,762

Up $5,735 (+2.0%) from 2022

Net Income

Down

$62,174

Down $1,295 (-2.0%) from 2022

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 2023: $2,748,739Liabilities 2023: $21,773Net Assets 2023: $2,726,9662023Assets 2024: $3,149,629Liabilities 2024: $39,525Net Assets 2024: $3,110,1042024

Highlighted filing

2023

Assets$2,748,739
Liabilities$21,773
Net Assets$2,726,966

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 2023: $353,936Expenses 2023: $291,762Net Income 2023: $62,1742023Revenue 2024: $667,627Expenses 2024: $297,700Net Income 2024: $369,9272024

Highlighted filing

2023

Revenue$353,936
Expenses$291,762
Net Income$62,174
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 19, 2024
Return Version
2023v5.0
Gross Receipts
$1,091,998
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$1,007,935$1,081,680▲ $73,745
Savings and Temporary Cash Investments$819,248$948,561▲ $129,313
Investments in Publicly Traded Securities$802,092$717,663▼ $84,429
Accounts Receivable$1,566$835▼ $731
Cash and Non-Interest-Bearing Accounts$82--
Total Assets$2,630,923$2,748,739▲ $117,816
Liabilities
Accounts Payable and Accrued Expenses$10,477$21,773▲ $11,296
Total Liabilities$10,477$21,773▲ $11,296
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,620,446$2,726,966▲ $106,520
Total Net Assets Fund Balance$2,620,446$2,726,966▲ $106,520
Total Liabilities and Net Assets / Fund Balance$2,630,923$2,748,739▲ $117,816

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$207,450$607,438$814,888
Land$775,566-$775,566
Other Land Buildings$36,537$613,102$649,639
Buildings$62,127$546,241$608,368
Compensation and Service Providers

Employees

NameTitleOtherTotal
Barbara AlthoffFinancial Ad$834$834
Kathy FisselOcp-director$800$800
Zachary ZirkUaj-chair/se$750$750
Nancy GilbertNahf-co Chai$505$505
Tom GilbertNahf-co Chai$505$505
Adam LittleUaj-vpres, O$500$500
Brandee LittleNahf - Co Ch$250$250
Celine WilkinsonUaj-treasure$250$250
Holly JonesUaj-pres/ocp$250$250

Board Members and Trustees

NameTitle
Pat JunkinsOcp-chair
Bob JunkinsOcp-director
Ed WilkinsonOcp-director
Heather ZychalOcp-director
Justin JunkinsOcp-director
Mark ZychalOcp-director
Sue GormanOcp-director
Vick ButlerOcp-director
Briyell Bretzman-schriverOcp/nahf-Director
Nicholas KilmerUaj-director
Dodie BrownNahf-alt Sec
Terri ZastovnikNahf-directo
Barb HowellNahf-secreta
Lisa ButlerNahf-treasur
Tina WilkinsonOcp-treasure
Courtney MobleyUaj-dir, Nah
Ashton LeonardUaj-v Pres
Ashly WilkinsonUaj-vpres, N
Lee WilkinsonUaj/ocp-dire
Revenue and Support

Revenue Composition

Contributions and Grants
$16,281
Program Service Revenue
$0
Investment Income
$19,601
Other Revenue
$318,054
All Other Contributions
$16,281
Change in Net Assets
$62,174

Audited Revenue Reconciliation

Revenue per Audited Statements
$353,936
Revenue Not Reported on Form 990
$743,266
Total Revenue per Audited Statements
$1,097,202
Total Revenue per Form 990
$353,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,557
Salaries, Compensation, and Employee Benefits$88,017
Grants and Similar Amounts Paid$15,188
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$46,969$32,781-$79,750
Depreciation Depletion$38,044--$38,044
Fees for Services Accounting-$22,937-$22,937
Insurance$16,309$3,442-$19,751
Grants to Domestic Orgs$15,188--$15,188
Occupancy-$9,263-$9,263
Office Expenses-$8,529-$8,529
Payroll Taxes$4,869$3,398-$8,267
Payments to Affiliates$1,732$336-$2,068
Other Expenses$11,684$3-$3
Interest-$1-$1
Total Functional Expenses$211,072$80,690$0$291,762

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$990,682
Expenses Not Reported on Form 990$698,920
Expenses per Audited Statements$291,762
Total Expenses per Form 990$291,762
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$999,892
Fundraising Direct Expenses$698,920
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
National Apple$987,840$987,840$524,267$463,573
Total Events$987,840$987,840$698,920$288,920
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, Line 2

Barbara althoff terri zastovnik family thomas gilbert nancy gilbert family holly jones ed and tina wilkinson family robert & patricia junkins justin junkins family ashton leonard courtney mobley family adam little brandee little family edward wilkinson tina wilkinson family lee & celine wilkinson edward and tina wilkinson family ashly wilkinson edward and tina wilkinson family mark and heather zychal edward and tina wilkinson 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

The group of management that are selected to oversee the finances of the organization review the 990.

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
2024-08-19

Organization Details

Principal Officer
Barbara Althoff
Formed
1963
Legal Domicile
Pa
Voting Board Members
39
Independent Board Members
39
Employees
3
Volunteers
230

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

Fundraising expenses 698,920 fundraising expenses -698,920

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'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

Fundraising expenses 698,920

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

Fundraising expenses 698,920

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IRS990/Form990PartVIISectionAGrp/TitleTxt6UAJ-DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt19OCP-DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt22NAHF-ALT SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt23NAHF-TREASUR
IRS990/Form990PartVIISectionAGrp/TitleTxt24NAHF-CO CHAI
IRS990/Form990PartVIISectionAGrp/TitleTxt25NAHF-CO CHAI
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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
2023Detailed filing. Detailed filing data is available for this year.$2.75$0.02$2.73$0.35$0.29$0.06
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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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