Civic Intelligence

The Jack Miller Center for Teaching America'S Founding Principles and Histor

990 • Fiscal year 2017 • EIN 26-1147689

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 06, 2018

3 Bala Plaza West Suite 401Bala Cynwyd, PA 19004

(484) 436-2060

Siviq Scores

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

Liabilities / Assets

48th percentile

0.19x

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

63rd percentile

0.39x

Higher debt load relative to revenue than 63% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

95th percentile

69%

Higher net margin than 95% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

75th percentile

$273,563

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

92nd percentile

38%

Faster asset growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

98th percentile

406%

Faster revenue growth than 98% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$19,878,968

Up $5,519,285 (+38%) from 2016

Net Assets

Up

$16,077,970

Up $7,017,007 (+77%) from 2016

Liabilities

Down

$3,800,998

Down $1,497,722 (-28%) from 2016

Revenue

Up

$9,630,340

Up $7,725,842 (+406%) from 2016

Expenses

Down

$2,980,027

Down $1,871,306 (-39%) from 2016

Net Income

Up

$6,650,313

Up $9,597,148 (+326%) from 2016

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 2010: $1,133,483Liabilities 2010: $833,455Net Assets 2010: $300,0282010Assets 2015: $16,888,177Liabilities 2015: $4,975,019Net Assets 2015: $11,913,1582015Assets 2016: $14,359,683Liabilities 2016: $5,298,720Net Assets 2016: $9,060,9632016Assets 2017: $19,878,968Liabilities 2017: $3,800,998Net Assets 2017: $16,077,9702017Assets 2018: $17,975,668Liabilities 2018: $3,096,893Net Assets 2018: $14,878,7752018Assets 2019: $16,148,095Liabilities 2019: $2,150,499Net Assets 2019: $13,997,5962019Assets 2020: $14,689,077Liabilities 2020: $1,395,456Net Assets 2020: $13,293,6212020Assets 2021: $13,667,602Liabilities 2021: $1,191,934Net Assets 2021: $12,475,6682021Assets 2022: $9,446,615Liabilities 2022: $860,280Net Assets 2022: $8,586,3352022Assets 2023: $15,958,840Liabilities 2023: $655,095Net Assets 2023: $15,303,7452023Assets 2024: $15,199,324Liabilities 2024: $1,788,048Net Assets 2024: $13,411,2762024

Highlighted filing

2017

Assets$19,878,968
Liabilities$3,800,998
Net Assets$16,077,970

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,070,0502010Revenue 2015: $4,119,055Expenses 2015: $8,097,684Net Income 2015: -$3,978,6292015Revenue 2016: $1,904,498Expenses 2016: $4,851,333Net Income 2016: -$2,946,8352016Revenue 2017: $9,630,340Expenses 2017: $2,980,027Net Income 2017: $6,650,3132017Revenue 2018: $2,088,626Expenses 2018: $2,982,363Net Income 2018: -$893,7372018Revenue 2019: $1,811,565Expenses 2019: $3,240,260Net Income 2019: -$1,428,6952019Revenue 2020: $1,577,352Expenses 2020: $2,590,774Net Income 2020: -$1,013,4222020Revenue 2021: $2,056,092Expenses 2021: $3,527,425Net Income 2021: -$1,471,3332021Revenue 2022: $2,147,588Expenses 2022: $4,936,882Net Income 2022: -$2,789,2942022Revenue 2023: $11,556,567Expenses 2023: $5,367,968Net Income 2023: $6,188,5992023Revenue 2024: $3,848,538Expenses 2024: $6,167,281Net Income 2024: -$2,318,7432024

Highlighted filing

2017

Revenue$9,630,340
Expenses$2,980,027
Net Income$6,650,313
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 6, 2018
Return Version
2017v2.3
Gross Receipts
$9,630,340
Mission and Program Overview

Mission

Conferences, workshops, graduate student and post-doctoral fewllowships, sponsorship or visiting professors and publishing and archival projects. The organization is committed to ensure that students receive the best possible education and are prepared to be good stewards of our nation's freedoms and free institutions that protect all americans' liberties.

The jack miller center's mission is to advance the teaching and study of america's founding principles and history on college campuses and high schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$9,851,633$14,515,668▲ $4,664,035
Investments Program Related$2,358,422$3,098,321▲ $739,899
Savings and Temporary Cash Investments$1,999,979$2,149,238▲ $149,259
Land, Buildings, and Equipment, Net$105,258$90,788▼ $14,470
Prepaid Expenses and Deferred Charges$20,038$14,311▼ $5,727
Total Assets$14,359,683$19,878,968▲ $5,519,285
Other Assets Total$24,353$10,642▼ $13,711
Liabilities
Other Liabilities$4,029,319$2,899,450▼ $1,129,869
Grants Payable$1,181,673$809,500▼ $372,173
Accounts Payable and Accrued Expenses$87,728$92,048▲ $4,320
Total Liabilities$5,298,720$3,800,998▼ $1,497,722
Net Assets / Fund Balance
Unrestricted Net Assets$4,221,685$12,650,211▲ $8,428,526
Temporarily Rstr Net Assets$4,839,278$3,427,759▼ $1,411,519
Total Net Assets Fund Balance$9,060,963$16,077,970▲ $7,017,007
Total Liabilities and Net Assets / Fund Balance$14,359,683$19,878,968▲ $5,519,285

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$90,788$135,239$226,027
Investment Program Related Org$3,098,321--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Perry M RatliffFormer PresiFT$273,563$273,563
Perry M RatliffFormer President-$273,563$273,563
Michael AndrewsSecretary/prFT$172,923$172,923
Michael AndrewsSecretary/president-$172,923$172,923
Jack GuipreVice PresideFT$101,627$101,627
James CeasarDirector-$21,000$21,000
Wilfred McclayDirector-$16,000$16,000

Board Members and Trustees

NameTitle
Jack MillerChairman
Douglas ReganVice Chairma
Benjamin KleinermanDirector
Goldie Wolfe MillerDirector
John AgrestoDirector
John LillardDirector
Thomas SmithDirector
Michael WeiserTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,990,285
Program Service Revenue
$0
Investment Income
$94,118
Other Revenue
$545,937
All Other Contributions
$8,990,285
Change in Net Assets
$6,650,313

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,630,340
Revenue Not Reported on Form 990
$366,694
Total Revenue per Audited Statements
$9,997,034
Total Revenue per Form 990
$9,630,340
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,511,843
Other Expenses$923,184
Grants and Similar Amounts Paid$545,000
Total Fundraising Expense$533,648
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$591,212$100,703$204,812$896,727
Grants to Domestic Orgs$545,000--$545,000
Current Officers, Directors, Trustees, and Key Employees$207,633$35,367$71,929$314,929
Occupancy$118,924$19,703$41,752$180,379
Advertising--$111,728$111,728
Other Employee Benefits$73,607$12,538$25,499$111,644
Pension Plan Contributions$70,555$12,018$24,443$107,016
Payroll Taxes$53,751$9,155$18,621$81,527
Other Expenses$55,885--$55,885
Fees for Services Other$42,216$1,059$2,153$45,428
Office Expenses$28,359$4,831$9,825$43,015
Information Technology$27,418$4,084$4,862$36,364
Fees for Services Accounting$16,244$2,767$5,627$24,638
Depreciation Depletion-$19,546-$19,546
Insurance$10,718$1,826$3,713$16,257
Fees for Services Legal$3,210$547$1,112$4,869
All Other Expenses$-443,658$4,372$7,572$-431,714
Total Functional Expenses$2,217,863$228,516$533,648$2,980,027

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,980,027
Total Expenses per Audited Statements$2,980,027
Total Expenses per Form 990$2,980,027
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Columbia Center American StudiesNew York, NYPcHISTORY/GOV'T EDUCAT$220,000
Yale UniversityNew Haven, CTPcHISTORY/GOV'T EDUCAT$175,000
University of PennsylvaniaPhiladelphia, PAPcHISTORY/GOV'T EDUCAT$150,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
James CeaserBoard of DirectAdvisory FeeNo$21,000
Wilfred McclayBoard of DirectAdvisory FeeNo$16,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long-term Committments$2,899,450
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Jack miller family foundation founder/board of directors

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

The board's finance committee receives, reviews, and approves a draft form 990 on behalf of the entire board prior to the form 990 being filed with the irs.

Form 990, Page 6, Part VI, Line 12C

Disclosure is required annually and reviewed by the board of directors.

Form 990, Page 6, Part VI, Line 15A

Board of directors deliberate and approve compensation for key employees. Board of directors deliberate and approve compensation of any director. Discussion is recorded in the minutes of the board of directors.

Form 990, Page 6, Part VI, Line 15B

Board of directors deliberate and approve compensation for key employees. Board of directors deliberate and approve compensation of any director. Discussion is recorded in the minutes of the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request by contacting jmc corporate office.

Filing and Contact Details

Filer

Filer Name
The Jack Miller Center for Teaching
EIN
26-1147689
Phone
4844362060
Address
3 BALA PLAZA WEST SUITE 401, BALA CYNWYD, PA 19004

Signing Officer

Name
Michael Andrews
Title
Secretary/president
Phone
4844362060
Signed
2018-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Andrews
Formed
2007
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
15

Preparer

Firm
Whisman Giordano & Associates LLC
Address
111 CONTINENTAL DR STE 210, NEWARK, DE 19713-4330
Preparer
Julia M Morgan CPA
Phone
3022660202
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The entity is exempt from federal and state income taxes under the provisions of section 501(c)(3) of the internal revenue code; therefore, no provision for income taxes has been made in the financial statements. In addition, the entity has been classified as one that is not a private foundation within the meaning of section 509 (a) of the internal revenue code and qualifies for deductible contributions as provided in section 170 (b)(1)(a)(vi). Although the entity is not subject to federal and state income taxes, the entity is required to adhere to asc 740, "accounting for income taxes", which applies to all entities including those that are tax exempt. Asc 740 clarifies the accounting and reporting for income taxes where interpretation of the tax law may be uncertain. Asc 740 prescribes a comprehensive model for the financial statement recognition, measurement, presentation and disclosure of income tax uncertainties with respect to positions taken or expected to be taken in income tax returns. Management has reviewed its current and past federal income tax positions and has determined, based on clear and unambiguous tax law and regulations, that the tax positions taken are certain and that there is no likelihood that a material tax assessment would be made if the respective government agency examined tax returns subject to audit. Accordingly, no provision for the effects of uncertain tax positions has been recorded. Currently, the december 31, 2014, 2015, and 2016 tax years are open and subject to examination by the internal revenue service. However, the entity is not currently under audit nor has the entity been contacted by this jurisdiction. Any interest and penalties related to income taxes would be recorded as income tax expense. There are no interest and penalties as of december 31, 2017 and 2016.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/PR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt11FORMER PRESI
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/MissionDesc0THE JACK MILLER CENTER'S MISSION IS TO ADVANCE THE TEACHING AND STUDY OF AMERICA'S FOUNDING PRINCIPLES AND HISTORY ON COLLEGE CAMPUSES AND HIGH SCHOOLS.
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IRS990/OtherExpensesGrp/Desc0ACADEMIC CONFERENCES
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IRS990/PrincipalOfficerNm0MICHAEL ANDREWS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENTITY IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. IN ADDITION, THE ENTITY HAS BEEN CLASSIFIED AS ONE THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170 (B)(1)(A)(VI). ALTHOUGH THE ENTITY IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ENTITY IS REQUIRED TO ADHERE TO ASC 740, "ACCOUNTING FOR INCOME TAXES", WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT. ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE DECEMBER 31, 2014, 2015, AND 2016 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE ENTITY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ENTITY BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSE. THERE ARE NO INTEREST AND PENALTIES AS OF DECEMBER 31, 2017 AND 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1HISTORY/GOV'T EDUCAT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2HISTORY/GOV'T EDUCAT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0UNIVERSITY OF PENNSYLVANIA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1YALE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2COLUMBIA CENTER AMERICAN STUDIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0UNIVERSITY OF PENNSYLVANIA
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt034TH AND SPRUCE STREETS
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1246 CHURCH STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21130 AMSTERDAM AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt034TH AND SPRUCE STREETS
IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt1246 CHURCH STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt21130 AMSTERDAM AVENUE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0PHILADELPHIA
IRS990ScheduleI/RecipientTable/USAddress/CityNm1NEW HAVEN
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