Civic Intelligence

Jem Friends Inc

990EZ • Fiscal year 2019 • EIN 26-3698056

Feb 01, 2018 to Jan 31, 2019 • Filed on Jun 05, 2019

Organization Profilewww.JEMFriends.org
1111 S Orchard StBoise, ID 83705

(208) 863-0222

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

60th percentile

0.00x

Higher debt load relative to revenue than 60% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

86th percentile

35%

Higher net margin than 86% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

83rd percentile

$18,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

93rd percentile

145%

Faster asset growth than 93% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

90th percentile

76%

Faster revenue growth than 90% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$114,288

Up $67,557 (+145%) from 2018

Net Assets

Up

$113,759

Up $67,028 (+143%) from 2018

Liabilities

Up

$529

Up $529 from 2018

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin86th percentile

Revenue

Up

$191,546

Up $82,628 (+76%) from 2018

Expenses

Up

$124,518

Up $19,973 (+19%) from 2018

Net Income

Up

$67,028

Up $62,655 (+1433%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

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

$1.5M$1.0M$500K$0Assets 2018: $46,731Liabilities 2018: $0Net Assets 2018: $46,7312018Assets 2019: $114,288Liabilities 2019: $529Net Assets 2019: $113,7592019Assets 2020: $137,666Liabilities 2020: $1,730Net Assets 2020: $135,9362020Assets 2021: $204,716Liabilities 2021: $1,190Net Assets 2021: $203,5262021Assets 2022: $392,616Liabilities 2022: $1,743Net Assets 2022: $390,8732022Assets 2023: $843,346Liabilities 2023: $996Net Assets 2023: $842,3502023Assets 2024: $1,290,617Liabilities 2024: $76,743Net Assets 2024: $1,213,8742024Assets 2025: $1,414,345Liabilities 2025: $1,743Net Assets 2025: $1,412,6022025

Highlighted filing

2019

Assets$114,288
Liabilities$529
Net Assets$113,759
Open 2019 Filing

Operations Trend

Revenue Growth90th percentile

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

$1.5M$1.0M$500K$0Revenue 2018: $108,918Expenses 2018: $104,545Net Income 2018: $4,3732018Revenue 2019: $191,546Expenses 2019: $124,518Net Income 2019: $67,0282019Revenue 2020: $220,690Expenses 2020: $198,513Net Income 2020: $22,1772020Revenue 2021: $242,793Expenses 2021: $175,203Net Income 2021: $67,5902021Revenue 2022: $386,330Expenses 2022: $198,983Net Income 2022: $187,3472022Revenue 2023: $731,224Expenses 2023: $279,747Net Income 2023: $451,4772023Revenue 2024: $1,168,766Expenses 2024: $878,292Net Income 2024: $290,4742024Revenue 2025: $578,021Expenses 2025: $466,147Net Income 2025: $111,8742025

Highlighted filing

2019

Revenue$191,546
Expenses$124,518
Net Income$67,028
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Feb 1, 2018 to Jan 31, 2019
Signed
Jun 5, 2019
Return Version
2018v3.1
Gross Receipts
$191,546
Mission and Program Overview

Mission

To help youth that have aged out of the foster care program with basic life skills.

Life skills for at risk youth

Program Services

DescriptionGrantsExpenses
YOUTH THAT HAVE AGED OUT OF FOSTER CARE WERE PROVIDED HOUSING MEALS AND TRAINING IN BASIC LIFE SKILLS EMPLOYMENT WAS ALSO SOUGHT AND FOUND-$124,518
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LIBERTY THOMPSONExecutive DirectorFT$18,000-$18,000
JOSIAH BARRETTPresident-$0--
MARYANNA YOUNGVice President-$0--
SHELLY HUMMELTreasurer-$0--
JACQUELINE APSLEYDirector-$0--
Filing and Contact Details

Filer

Filer Name
Jem Friends Inc
EIN
26-3698056
Address
1111 S ORCHARD ST, BOISE, ID 83705

Signing Officer

Name
Liberty Thompson
Title
Executive Direc
Phone
2088630222
Signed
2019-06-05
Discuss with paid preparer
Yes

Preparer

Firm
Locknane Accounting
Address
1712 9th St So, Nampa, ID 83651
Preparer
Michael Locknane
Phone
2084671894
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountfees 3,534auto expense 3,787bank fees 5meeting expense 781supplies 1,610computer fees 3,024education and training 2,415office supplies 1,181promotion 993insurance 4,808advertising 65banquet costs 12,035client costs 153activities 1,141telephone 2,784stipends 2,480project costs 348mentoring 359interest 294”

Description of total liabilities Part II line 26

“Category beginning of year end of yearpayroll taxes payable 0 529”

Raw XML Appendix156 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LIBERTY THOMPSON
IRS990EZ/BooksInCareOfDetail/PhoneNum02088630222
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01111 S ORCHARD ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BOISE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083705
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt046731
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0114288
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0191510
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt067028
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01037
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt046731
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0114288
IRS990EZ/GrossReceiptsAmt0191546
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt036
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt046731
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0113759
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt046731
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0113759
IRS990EZ/OccupancyRentUtltsAndMaintAmt050379
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt440.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt418000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSIAH BARRETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARYANNA YOUNG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SHELLY HUMMEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JACQUELINE APSLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LIBERTY THOMPSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4EXECUTIVE DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt041797
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0LIFE SKILLS FOR AT RISK YOUTH
IRS990EZ/PrintingPublicationsPostageAmt0560
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0YOUTH THAT HAVE AGED OUT OF FOSTER CARE WERE PROVIDED HOUSING MEALS AND TRAINING IN BASIC LIFE SKILLS EMPLOYMENT WAS ALSO SOUGHT AND FOUND
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0124518
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt030745
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0529
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0124518
IRS990EZ/TotalProgramServiceExpensesAmt0124518
IRS990EZ/TotalRevenueAmt0191546
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0191510
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0108903
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt082161
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt047908
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt043458
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0473940
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt036
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt017
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt073
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90260
IRS990ScheduleA/PublicSupportPY170Pct00.96240
IRS990ScheduleA/PublicSupportTotal170Amt0427860
IRS990ScheduleA/SubstantialContributorsTotAmt046080
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0191510
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0108903
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt082161
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt047908
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt043458
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0473940
IRS990ScheduleA/TotalSupportAmt0474013
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTFEES 3,534AUTO EXPENSE 3,787BANK FEES 5MEETING EXPENSE 781SUPPLIES 1,610COMPUTER FEES 3,024EDUCATION AND TRAINING 2,415OFFICE SUPPLIES 1,181PROMOTION 993INSURANCE 4,808ADVERTISING 65BANQUET COSTS 12,035CLIENT COSTS 153ACTIVITIES 1,141TELEPHONE 2,784STIPENDS 2,480PROJECT COSTS 348MENTORING 359INTEREST 294
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARPAYROLL TAXES PAYABLE 0 529
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of total liabilities Part II line 26
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LIBERTY THOMPSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum02088630222
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JEM FRIENDS INC
ReturnHeader/Filer/BusinessNameControlTxt0JEMF
ReturnHeader/Filer/EIN0263698056
ReturnHeader/Filer/USAddress/AddressLine1Txt01111 S ORCHARD ST
ReturnHeader/Filer/USAddress/CityNm0BOISE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083705
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09CA03C631A62FF8282B5B8A4FC6784B694E7639E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09CA03C631A62FF8282B5B8A4FC6784B694E7639E
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId08201912019171b211hc5
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-06-20
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt065.129.85.60
ReturnHeader/FilingSecurityInformation/IPDt02019-06-20
ReturnHeader/FilingSecurityInformation/IPTm017:58:44
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Locknane Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01712 9th St So
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Nampa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083651
ReturnHeader/PreparerPersonGrp/PhoneNum02084671894
ReturnHeader/PreparerPersonGrp/PreparationDt02019-06-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael Locknane
ReturnHeader/ReturnTs02019-06-20T17:56:55-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-02-01
ReturnHeader/TaxPeriodEndDt02019-01-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$114,288
Liabilities
$529
Net assets
$113,759
Revenue
$191,546
Expenses
$124,518
Net income
$67,028
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.00$1.41$0.58$0.47$0.11
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.08$1.21$1.17$0.88$0.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$0.73$0.28$0.45
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.00$0.39$0.39$0.20$0.19
2021Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.24$0.18$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.14$0.22$0.20$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.19$0.12$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.11$0.10$0.00