Civic Intelligence

Just Harvest Education Fund

990 • Fiscal year 2019 • EIN 25-1555571

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

16 Terminal WayPittsburgh, PA 15219

(412) 431-8960

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

24th percentile

-6.7%

Higher net margin than 24% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$64,176

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

5th percentile

-25%

Faster asset growth than 5% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

42nd percentile

1.0%

Faster revenue growth than 42% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$208,822

Down $70,337 (-25%) from 2018

Net Assets

Down

$208,146

Down $67,387 (-24%) from 2018

Liabilities

Down

$676

Down $2,950 (-81%) from 2018

Revenue

Up

$1,001,453

Up $9,949 (+1.0%) from 2018

Expenses

Up

$1,068,840

Up $102,629 (+11%) from 2018

Net Income

Down

-$67,387

Down $92,680 (-366%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $269,894Liabilities 2010: $0Net Assets 2010: $269,8942010Assets 2011: $267,364Liabilities 2011: $2,450Net Assets 2011: $264,9142011Assets 2012: $340,311Liabilities 2012: $2,500Net Assets 2012: $337,8112012Assets 2013: $411,782Liabilities 2013: $2,152Net Assets 2013: $409,6302013Assets 2014: $505,772Liabilities 2014: $4,478Net Assets 2014: $501,2942014Assets 2015: $436,391Liabilities 2015: $2,883Net Assets 2015: $433,5082015Assets 2018: $279,159Liabilities 2018: $3,626Net Assets 2018: $275,5332018Assets 2019: $208,822Liabilities 2019: $676Net Assets 2019: $208,1462019Assets 2020: $432,346Liabilities 2020: $139,876Net Assets 2020: $292,4702020Assets 2021: $208,949Liabilities 2021: $712Net Assets 2021: $208,2372021Assets 2022: $183,254Liabilities 2022: $2,060Net Assets 2022: $181,1942022Assets 2023: $168,602Liabilities 2023: $350Net Assets 2023: $168,2522023Assets 2024: $112,697Liabilities 2024: $130Net Assets 2024: $112,5672024

Highlighted filing

2019

Assets$208,822
Liabilities$676
Net Assets$208,146

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $308,6802010Expenses 2011: $349,4632011Expenses 2012: $348,0672012Revenue 2013: $460,837Expenses 2013: $389,018Net Income 2013: $71,8192013Revenue 2014: $589,439Expenses 2014: $497,775Net Income 2014: $91,6642014Revenue 2015: $709,982Expenses 2015: $778,630Net Income 2015: -$68,6482015Revenue 2018: $991,504Expenses 2018: $966,211Net Income 2018: $25,2932018Revenue 2019: $1,001,453Expenses 2019: $1,068,840Net Income 2019: -$67,3872019Revenue 2020: $1,198,850Expenses 2020: $1,114,526Net Income 2020: $84,3242020Revenue 2021: $1,319,269Expenses 2021: $1,403,502Net Income 2021: -$84,2332021Revenue 2022: $1,424,522Expenses 2022: $1,451,565Net Income 2022: -$27,0432022Revenue 2023: $1,411,060Expenses 2023: $1,424,002Net Income 2023: -$12,9422023Revenue 2024: $1,383,528Expenses 2024: $1,439,213Net Income 2024: -$55,6852024

Highlighted filing

2019

Revenue$1,001,453
Expenses$1,068,840
Net Income-$67,387
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$1,008,956
Mission and Program Overview

Mission

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$258,235$160,946▼ $97,289
Pledges and Grants Receivable$16,515$46,590▲ $30,075
Land, Buildings, and Equipment, Net$4,409$1,286▼ $3,123
Total Assets$279,159$208,822▼ $70,337
Liabilities
Accounts Payable and Accrued Expenses$3,626$676▼ $2,950
Total Liabilities$3,626$676▼ $2,950
Net Assets / Fund Balance
Net Assets With Donor Restrictions$184,300$140,000▼ $44,300
Net Assets Without Donor Restrictions$91,233$68,146▼ $23,087
Total Net Assets Fund Balance$275,533$208,146▼ $67,387
Total Liabilities and Net Assets / Fund Balance$279,159$208,822▼ $70,337

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,286$32,983$34,269
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Kenneth C RegalExecutive DirectorFT$64,176$64,176

Board Members and Trustees

NameTitle
Steven IrlbacherPresident
Dannai WilsonVice President
Carl LewisBoard Member
Claire Chiasson-TylerBoard Member
Martha CarlsonBoard Member
Michele KnollBoard Member
Paul SeifBoard Member
Sandra NesbitBoard Member
Tera BianchiBoard Member
Colleen YoungBoard Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$750,031
Program Service Revenue
$211,081
Investment Income
$0
Other Revenue
$40,341
All Other Contributions
$573,081
Change in Net Assets
$-67,387

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,001,453
Total Revenue per Audited Statements
$1,001,453
Total Revenue per Form 990
$1,001,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$714,558
Other Expenses$354,282
Total Fundraising Expense$31,923
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$508,342$39,982$22,847$571,171
Other Employee Benefits$78,188$6,150$3,514$87,852
Payroll Taxes$40,328$3,172$1,813$45,313
Occupancy$34,569$2,719$1,553$38,841
Office Expenses$22,026$1,732$990$24,748
Travel$9,196$723$414$10,333
Pension Plan Contributions$9,098$715$409$10,222
Fees for Services Other$5,354--$5,354
Other Expenses$3,952$311$178$4,441
Fees for Services Accounting-$4,211-$4,211
Depreciation Depletion$2,780$219$125$3,124
Advertising$1,549--$1,549
Insurance$1,121$88$50$1,259
Conferences and Meetings$654$51$30$735
All Other Expenses-$250-$250
Total Functional Expenses$967,837$69,080$31,923$1,068,840

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,068,840
Total Expenses per Audited Statements$1,068,840
Total Expenses per Form 990$1,068,840
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$30,338
Fundraising Direct Expenses$7,503
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
DJ Jam$21,571$21,571$3,289$18,282
Harvest Cele$8,650$8,650-$8,650
Total Events$30,338$30,338$7,503$22,835
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The organizations Form 990 is a collaborative effort between the organizations independent audit firm and the organizations executive director. The executive director reviews the form before submission to the Internal Revenue Service. Copies of the Form 990 are subsequently provided to the board of directors for their files.

Conflict of interest policy compliance Part VI line 12C

Annually, all board members are provided with a copy of our organizations conflict of interest policy to read and review. All board members are required to disclose all current conflicts and any other conflicts as they arise. This way, management and the board can monitor all conflicts and enforce the conflict of interest policy on a current basis.

Form 990 availability to public Part VI line 18

The organization will provide copies of governing documents, conflict of interest policy, and financial statements to the public upon request.

Governing documents etc available to public Part VI line 19

The Organization will provide copies of governing documents, conflict of interest policy, and financial statements to the public upon request.

Filing and Contact Details

Filer

Filer Name
Just Harvest Education Fund
EIN
25-1555571
Address
16 Terminal Way, Pittsburgh, PA 15219

Signing Officer

Name
Kenneth C Regal
Title
Executive Direc
Phone
4124318960
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Seif
Formed
1986
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
35
Volunteers
125

Preparer

Firm
Mark C Turnley CPA
Address
1000 3rd Avenue, New Brighton, PA 15066
Preparer
Mark C Turnley
Phone
7243841081
Supplemental Narrative

Additional Explanations

General explanation attachment

Organizations MissionJust Harvest Education Fund educates, empowers and mobilizes people to eliminate hunger, poverty and economic injustice in our community by engaging in advocacy, community education, and connecting people to public benefits.Significant Activities include:Food Stamp Application AssistanceFree Income Tax Return PreparationCommunity Education on hunger and povertyImprovement in access to public food and income assistance programsNon-partisan voter education Part I - Line 5 - Total number of individuals employed in 2018:Just Harvest Education Fund and Just Harvest - A Center for Action Against Hunger share a common Board of Directors, and share employed staff. In total, the combined organizations utilize 41 employees to perform the mission objectives of both organizations. For administrative purposes, the year-end Form W-2 is issued by one of the orgnizations only - Just Harvest - A Center for Action Against Hunger. Acccordingly, since the Just Harvest Education Fund does not issue Form W-2, Part I, Line 5, indicates 0 for number of employees. The total number of 35 employees is reported in Part I, Line 5, on the Form 990 of the Just Harvest - A Center for Action Against Hunger.

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

The audited financial statements of Just Harvest - Education Fund includes a footnote disclosure regarding uncertain tax positions under FIN 48. As of December 31, 2019, Just Harvest - Education Fund has no uncertain tax positions.

Raw XML AppendixShowing 400 of 529 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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IRS990/ProgSrvcAccomActy2Grp/Desc0Just Harvest Education Fund conducts community-based programming to inform and educate residents about the causes and extent of hunger and to challenge incorrect stereotypes about people struggling with hunger. Activities include speaking presentations, poverty simulation exercises, fact sheets, newsletters, work with news media, and web site and social media content.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0193778
IRS990/ProgSrvcAccomActy3Grp/Desc0Food Stamp Enrollment Project Just Harvest Education Fund provides assistance to low-income people in completing and submitting food stamp (SNAP) applications to the PA Department of Human Services, community outreach to build awareness of food stamps among potentially eligible households, pre-screening of prospective applicants for estimate of eligibility, post-application assistance in completing and submitting required documentation and follow-up tracking of applications. During 2019, the project completed applications for 968 households and screened an additional 184 households.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0171948
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0171948
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Free Tax Preparation Service: Just Harvest Education Fund provides free income tax return preparation and community outreach on Earned Income Tax Credit and related targeted tax benefits for low-income people. During 2019, Just Harvest served a record 3,227 households at four community locations, and provided training, technical assistance, and quality control to several other smaller free tax service providers. Households shared total federal tax refunds of more than $6.2 million including more than $2.6 million in Earned Income Tax Credits. Median income for all our clients was only $16,730.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Fresh Corners is a forward-looking and creative response to the problem of food deserts. The program seeks to improve communities from within by partnering with local store owners to provide affordable access to fresh, nutritious foods. Fresh fruits and vegetables like apples, bananas, oranges, potatoes, and onions are now available - and can be purchased using food stamps - at 11 participating stores.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0155600
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt1100000
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The audited financial statements of Just Harvest - Education Fund includes a footnote disclosure regarding uncertain tax positions under FIN 48. As of December 31, 2019, Just Harvest - Education Fund has no uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organizations Form 990 is a collaborative effort between the organizations independent audit firm and the organizations executive director. The executive director reviews the form before submission to the Internal Revenue Service. Copies of the Form 990 are subsequently provided to the board of directors for their files.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually, all board members are provided with a copy of our organizations conflict of interest policy to read and review. All board members are required to disclose all current conflicts and any other conflicts as they arise. This way, management and the board can monitor all conflicts and enforce the conflict of interest policy on a current basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization will provide copies of governing documents, conflict of interest policy, and financial statements to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization will provide copies of governing documents, conflict of interest policy, and financial statements to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Organizations MissionJust Harvest Education Fund educates, empowers and mobilizes people to eliminate hunger, poverty and economic injustice in our community by engaging in advocacy, community education, and connecting people to public benefits.Significant Activities include:Food Stamp Application AssistanceFree Income Tax Return PreparationCommunity Education on hunger and povertyImprovement in access to public food and income assistance programsNon-partisan voter education Part I - Line 5 - Total number of individuals employed in 2018:Just Harvest Education Fund and Just Harvest - A Center for Action Against Hunger share a common Board of Directors, and share employed staff. In total, the combined organizations utilize 41 employees to perform the mission objectives of both organizations. For administrative purposes, the year-end Form W-2 is issued by one of the orgnizations only - Just Harvest - A Center for Action Against Hunger. Acccordingly, since the Just Harvest Education Fund does not issue Form W-2, Part I, Line 5, indicates 0 for number of employees. The total number of 35 employees is reported in Part I, Line 5, on the Form 990 of the Just Harvest - A Center for Action Against Hunger.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$1.38$1.44$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$1.41$1.42$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$1.42$1.45$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$1.32$1.40$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.43$0.14$0.29$1.20$1.11$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$1.00$1.07$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.99$0.97$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.43$0.71$0.78$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.50$0.59$0.50$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.46$0.39$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.00$0.34$0.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.26$0.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$0.31