Civic Intelligence

Jessup Improvement Association Inc

EIN 26-0429337 • 501(c)4 • Jessup, MD

Profile

Promote the general welfare of the community, promote and encourage all public organizations pertaining to the development of the community.

PO Box 751Jessup, MD 20794-0751

www.jiainc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

53rd percentile

8.3%

Higher net margin than 53% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

54th percentile

4.6%

Faster asset growth than 54% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

6th percentile

-45%

Faster revenue growth than 6% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$624,836

Up $1,230 (+0.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$624,836

Up $1,230 (+0.2%) from 2023

Operations
Liabilities / Revenue41st percentileNet Margin53rd percentile

Revenue

Down

$14,769

Down $66,812 (-82%) from 2023

Expenses

Down

$13,539

Down $882 (-6.1%) from 2023

Net Income

Down

$1,230

Down $65,930 (-98%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2019: $522,504Liabilities 2019: $0Net Assets 2019: $522,5042019Assets 2020: $509,586Liabilities 2020: $0Net Assets 2020: $509,5862020Assets 2021: $514,614Liabilities 2021: $0Net Assets 2021: $514,6142021Assets 2022: $570,734Liabilities 2022: $14,288Net Assets 2022: $556,4462022Assets 2023: $623,606Liabilities 2023: $0Net Assets 2023: $623,6062023Assets 2024: $624,836Liabilities 2024: $0Net Assets 2024: $624,8362024

Highlighted filing

2024

Assets$624,836
Liabilities$0
Net Assets$624,836
Open 2024 Filing

Operations Trend

Revenue Growth6th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2019: $11,935Expenses 2019: $3,851Net Income 2019: $8,0842019Revenue 2020: -$7,056Expenses 2020: $5,862Net Income 2020: -$12,9182020Revenue 2021: $7,178Expenses 2021: $2,150Net Income 2021: $5,0282021Revenue 2022: $49,321Expenses 2022: $7,489Net Income 2022: $41,8322022Revenue 2023: $81,581Expenses 2023: $14,421Net Income 2023: $67,1602023Revenue 2024: $14,769Expenses 2024: $13,539Net Income 2024: $1,2302024

Highlighted filing

2024

Revenue$14,769
Expenses$13,539
Net Income$1,230
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$624,836
Liabilities
$0
Net assets
$624,836
Revenue
$14,769
Expenses
$13,539
Net income
$1,230
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.25$0.00$6.25$0.15$0.14$0.01
2023Detailed filing. Detailed filing data is available for this year.$6.24$0.00$6.24$0.82$0.14$0.67
2022Detailed filing. Detailed filing data is available for this year.$5.71$0.14$5.56$0.49$0.07$0.42
2021Detailed filing. Detailed filing data is available for this year.$5.15$0.00$5.15$0.07$0.02$0.05
2020Detailed filing. Detailed filing data is available for this year.$5.10$0.00$5.10$0.07$0.06$0.13
2019Detailed filing. Detailed filing data is available for this year.$5.23$0.00$5.23$0.12$0.04$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.0
Gross Receipts
$43,684
Mission and Program Overview

Mission

Promote the general welfare of the community, promote and encourage all public organizations pertaining to the development of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$531,793$524,845▼ $6,948
Savings and Temporary Cash Investments-$52,782-
Cash and Non-Interest-Bearing Accounts$91,813$47,209▼ $44,604
Total Assets$623,606$624,836▲ $1,230
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$623,606$624,836▲ $1,230
Total Net Assets Fund Balance$623,606$624,836▲ $1,230
Total Liabilities and Net Assets / Fund Balance$623,606$624,836▲ $1,230

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$71,978$25,258$97,236
Buildings$452,867--
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
JOHN O'LEXEYPresident
Rosemarie SingletarySecretary
Susan ChandlerTreasurer
John HoffmanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$474
Program Service Revenue
$0
Investment Income
$2,682
Other Revenue
$11,613
All Other Contributions
$114
Change in Net Assets
$1,230
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$11,190--$11,190
Fees for Services Accounting$1,145--$1,145
Office Expenses$469--$469
Advertising$48--$48
Other Expenses$19--$19
Total Functional Expenses$13,539$0$0$13,539
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$14,495
Fundraising Gross Income$4,908
Gaming Direct Expenses$4,769
Fundraising Direct Expenses$1,710
Professional Fundraising Fees$0
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
Annual disclosure for covered persons
No
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

“Upon request, a copy will be provided to any current member for review.”

Form 990, Page 6, Part VI, Line 19

“A quarterly summary of all income and expenses is provided to each member at the quarterly membership meeting. This can also be provided upon request at any time. Governing documents are available on the website.”

Filing and Contact Details

Filer

Filer Name
Jessup Improvement Association Inc
EIN
26-0429337
Phone
4107994862
Address
PO BOX 751, JESSUP, MD 20794-0751

Signing Officer

Name
Susan Chandler
Title
Treasurer
Phone
4108021940
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Chandler
Formed
1938
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
30

Preparer

Firm
Zukerman & Associates Ltd
Address
168 BUSINESS PARK DR STE 202, VIRGINIA BEACH, VA 23462-6532
Preparer
Ted Colna CPA
Phone
7574733777
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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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