Civic Intelligence

Jay County Building Corporation

EIN 26-4075167 • 501(c)4 • Portland, IN

Profile

The jay county building corporation is a not-for-profit organization whose primary purpose is to operate exclusively for the benefit of jay county, indiana and to serve its residents.

120 W Main StreetPortland, IN 47371

n/A

Siviq Scores

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

Liabilities / Assets

90th percentile

0.69x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

99th percentile

105%

Higher net margin than 99% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$0

Higher top officer pay than 45% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Asset Growth

14th percentile

-11%

Faster asset growth than 14% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$5,380,929

Down $1,346,393 (-20%) from 2021

Liabilities

Down

$3,695,285

Down $1,880,000 (-34%) from 2021

Net Assets

Up

$1,685,644

Up $533,607 (+46%) from 2021

Operations
Liabilities / RevenueScore unavailableNet Margin99th percentile

Revenue

Down

-$45,157

Down $317,754 (-117%) from 2021

Expenses

Up

$2,150

Up $1,145 (+114%) from 2021

Net Income

Down

-$47,307

Down $318,899 (-117%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2020: $7,050,730Liabilities 2020: $6,170,285Net Assets 2020: $880,4452020Assets 2021: $6,727,322Liabilities 2021: $5,575,285Net Assets 2021: $1,152,0372021Assets 2024: $5,380,929Liabilities 2024: $3,695,285Net Assets 2024: $1,685,6442024

Highlighted filing

2024

Assets$5,380,929
Liabilities$3,695,285
Net Assets$1,685,644
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KRevenue 2020: $258,047Expenses 2020: $1,000Net Income 2020: $257,0472020Revenue 2021: $272,597Expenses 2021: $1,005Net Income 2021: $271,5922021Revenue 2024: -$45,157Expenses 2024: $2,150Net Income 2024: -$47,3072024

Highlighted filing

2024

Revenue-$45,157
Expenses$2,150
Net Income-$47,307
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
$5,380,929
Liabilities
$3,695,285
Net assets
$1,685,644
Revenue
-$45,157
Expenses
$2,150
Net income
-$47,307
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.38$3.70$1.69$0.05$0.00$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.73$5.58$1.15$0.27$0.00$0.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.05$6.17$0.88$0.26$0.00$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 9, 2025
Return Version
2024v5.1
Gross Receipts
$369,903
Mission and Program Overview

Mission

The jay county building corporation is a not-for-profit organization whose primary purpose is to operate exclusively for the benefit of jay county, indiana and to serve its residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,552,683$5,238,432▼ $314,251
Intangible Assets$116,413$99,440▼ $16,973
Savings and Temporary Cash Investments$399,140$43,057▼ $356,083
Total Assets$6,068,236$5,380,929▼ $687,307
Liabilities
Tax Exempt Bond Liabilities$4,335,285$3,695,285▼ $640,000
Total Liabilities$4,335,285$3,695,285▼ $640,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,732,951$1,685,644▼ $47,307
Total Net Assets Fund Balance$1,732,951$1,685,644▼ $47,307
Total Liabilities and Net Assets / Fund Balance$6,068,236$5,380,929▼ $687,307

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,238,434$4,189,122$9,427,556
Equipment$-2$72,622$72,620
Other Land Buildings$0--
Compensation and Service Providers
Top Officer Pay45th percentile

Board Members and Trustees

NameTitle
Carl WalkerPresident
Todd WickeyVice President
Jane Ann RunyonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$3,903
Other Revenue
$-49,060
Change in Net Assets
$-47,307
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,150
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
Other Expenses-$2,150-$2,150
Total Functional Expenses$0$2,150$0$2,150
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
Subject to proxy tax
No
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
CJay County Building Corporation2009-07-19$1,140,000Construction of two-story jail structure and renovation of the existing jail
BJay County Building Corporation2009-07-19$720,000Construction of two-story jail structure and renovation of the existing jail
AJay County Building Corporation2009-07-19$685,000Construction of two-story jail structure and renovation of the existing jail
DJay County Building Corporation2009-07-19$655,000Construction of two-story jail structure and renovation of the existing jail
CJay County Building Corporation2009-07-19$630,000Construction of two-story jail structure and renovation of the existing jail
BJay County Building Corporation2009-07-19$605,000Construction of two-story jail structure and renovation of the existing jail
AJay County Building Corporation2009-07-19$585,000Construction of two-story jail structure and renovation of the existing jail
DJay County Building Corporation2009-07-19$555,000Construction of two-story jail structure and renovation of the existing jail
CJay County Building Corporation2009-07-19$535,000Construction of two-story jail structure and renovation of the existing jail
BJay County Building Corporation2009-07-19$515,000Construction of two-story jail structure and renovation of the existing jail
AJay County Building Corporation2009-07-19$495,000Construction of two-story jail structure and renovation of the existing jail
DJay County Building Corporation2009-07-19$245,000Construction of two-story jail structure and renovation of the existing jail
CJay County Building Corporation2009-07-19$240,000Construction of two-story jail structure and renovation of the existing jail
AJay County Building Corporation2009-07-19$235,000Construction of two-story jail structure and renovation of the existing jail
BJay County Building Corporation2009-07-19$235,000Construction of two-story jail structure and renovation of the existing jail
DJay County Building Corporation2009-07-19$230,000Construction of two-story jail structure and renovation of the existing jail
CJay County Building Corporation2009-07-19$225,000Construction of two-story jail structure and renovation of the existing jail
AJay County Building Corporation2009-07-19$220,000Construction of two-story jail structure and renovation of the existing jail
BJay County Building Corporation2009-07-19$220,000Construction of two-story jail structure and renovation of the existing jail
CJay County Building Corporation2009-07-19$215,000Construction of two-story jail structure and renovation of the existing jail
DJay County Building Corporation2009-07-19$215,000Construction of two-story jail structure and renovation of the existing jail
AJay County Building Corporation2009-07-19$210,000Construction of two-story jail structure and renovation of the existing jail
BJay County Building Corporation2009-07-19$210,000Construction of two-story jail structure and renovation of the existing jail

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
C$1,140,000--$21,687
B$720,000--$13,697
A$685,000--$13,031
D$655,000--$12,461
C$630,000--$11,985
B$605,000--$11,510
A$585,000--$11,129
D$555,000--$10,558
C$535,000--$10,178
B$515,000--$9,797
A$495,000--$9,417
D$245,000--$4,661
C$240,000--$4,566
A$235,000--$4,471
B$235,000--$4,471
D$230,000--$4,376
C$225,000--$4,280
A$220,000--$4,185
B$220,000--$4,185
C$215,000--$4,090
D$215,000--$4,090
A$210,000--$3,995
B$210,000--$3,995

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Part VI, Section B, Line 11B

“The board of directors will review form 990 prior to filing”

Form 990, Part VI, Section B, Line 12C

“Conflict of interest statements are reviewed and updated on a regular basis.”

Form 990, Part VI, Section C, Line 19

“All governing documents are available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Jay County Building Corporation
EIN
26-4075167
Phone
2607267575
Address
120 W MAIN STREET, PORTLAND, IN 47371

Signing Officer

Name
Carl Walker
Title
President
Phone
2607267575
Signed
2025-06-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carl Walker
Formed
2009
Legal Domicile
In
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Bollenbacher and Associates LLC
Address
915 N MERIDIAN STREET, PORTLAND, IN 47371
Preparer
Makayla M Schlosser CPA
Phone
2607264207
Raw XML AppendixShowing 400 of 1,209 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
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