Civic Intelligence

Jcfa

990 • Fiscal year 2022 • EIN 27-1822983

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 13, 2023

475 Manhattan BlvdHarvey, LA 70058

(504) 410-3121

Siviq Scores

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

Liabilities / Assets

54th percentile

0.15x

Higher debt load relative to assets than 54% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

19th percentile

0.03x

Higher debt load relative to revenue than 19% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

26th percentile

-3.1%

Higher net margin than 26% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

54th percentile

$131,143

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

10th percentile

-16%

Faster asset growth than 10% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

63rd percentile

13%

Faster revenue growth than 63% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,067,599

Down $201,569 (-16%) from 2021

Net Assets

Down

$908,138

Down $169,888 (-16%) from 2021

Liabilities

Down

$159,461

Down $31,681 (-17%) from 2021

Revenue

Up

$5,487,701

Up $649,238 (+13%) from 2021

Expenses

Up

$5,657,589

Up $837,202 (+17%) from 2021

Net Income

Down

-$169,888

Down $187,964 (-1040%) from 2021

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $473,499Liabilities 2011: $37,661Net Assets 2011: $435,8382011Assets 2012: $526,867Liabilities 2012: $304Net Assets 2012: $526,5632012Assets 2013: $552,899Liabilities 2013: $25,698Net Assets 2013: $527,2012013Assets 2014: $583,557Liabilities 2014: $100,391Net Assets 2014: $483,1662014Assets 2015: $601,193Liabilities 2015: $130,256Net Assets 2015: $470,9372015Assets 2017: $789,378Liabilities 2017: $74,964Net Assets 2017: $714,4142017Assets 2018: $682,813Liabilities 2018: $56,097Net Assets 2018: $626,7162018Assets 2019: $752,039Liabilities 2019: $33,317Net Assets 2019: $718,7222019Assets 2020: $1,118,277Liabilities 2020: $58,327Net Assets 2020: $1,059,9502020Assets 2021: $1,269,168Liabilities 2021: $191,142Net Assets 2021: $1,078,0262021Assets 2022: $1,067,599Liabilities 2022: $159,461Net Assets 2022: $908,1382022Assets 2023: $1,661,542Liabilities 2023: $338,878Net Assets 2023: $1,322,6642023Assets 2024: $2,482,077Liabilities 2024: $1,245,162Net Assets 2024: $1,236,9152024Assets 2025: $3,296,065Liabilities 2025: $1,327,196Net Assets 2025: $1,968,8692025

Highlighted filing

2022

Assets$1,067,599
Liabilities$159,461
Net Assets$908,138

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $935,1172011Expenses 2012: $1,121,7632012Expenses 2013: $1,339,3152013Revenue 2014: $2,252,555Expenses 2014: $2,296,590Net Income 2014: -$44,0352014Revenue 2015: $2,575,861Expenses 2015: $2,588,090Net Income 2015: -$12,2292015Revenue 2017: $4,510,429Expenses 2017: $4,424,602Net Income 2017: $85,8272017Revenue 2018: $5,256,252Expenses 2018: $5,343,950Net Income 2018: -$87,6982018Revenue 2019: $5,130,062Expenses 2019: $5,038,056Net Income 2019: $92,0062019Revenue 2020: $5,431,417Expenses 2020: $5,090,189Net Income 2020: $341,2282020Revenue 2021: $4,838,463Expenses 2021: $4,820,387Net Income 2021: $18,0762021Revenue 2022: $5,487,701Expenses 2022: $5,657,589Net Income 2022: -$169,8882022Revenue 2023: $5,274,394Expenses 2023: $4,859,868Net Income 2023: $414,5262023Revenue 2024: $5,113,227Expenses 2024: $5,198,976Net Income 2024: -$85,7492024Revenue 2025: $6,441,185Expenses 2025: $5,709,231Net Income 2025: $731,9542025

Highlighted filing

2022

Revenue$5,487,701
Expenses$5,657,589
Net Income-$169,888
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 13, 2023
Return Version
2021v4.2
Gross Receipts
$5,487,701
Mission and Program Overview

Mission

To provide a learning environment that allows our students to develop their potential, prepare them for post secondary education and / or the work force and collaborate with community agencies, organizations and institutions to meet our students needs.

To provide a learning environment that allows our students to develop their potential, prepare them for post secondary education and or the work force and collaborate with community agencies, organizations and institutions to meet our students needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$936,175$591,470▼ $344,705
Accounts Receivable$267,938$424,847▲ $156,909
Land, Buildings, and Equipment, Net$50,067$34,158▼ $15,909
Prepaid Expenses and Deferred Charges$14,988$17,124▲ $2,136
Total Assets$1,269,168$1,067,599▼ $201,569
Liabilities
Accounts Payable and Accrued Expenses$191,142$159,461▼ $31,681
Total Liabilities$191,142$159,461▼ $31,681
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,078,026$908,138▼ $169,888
Total Net Assets Fund Balance$1,078,026$908,138▼ $169,888
Total Liabilities and Net Assets / Fund Balance$1,269,168$1,067,599▼ $201,569

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$34,158$240,610$274,768
Leasehold Improvements$0$111,549$111,549
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Millie M HarrisExecutive Director/CEOFT$116,894$14,249$131,143
Anne K LeneDirector Data Research & CurriculumFT$104,013$14,026$118,039

Board Members and Trustees

NameTitle
Leslie Ann LeavoyChair
Luis BustamanteVice Chair/secretary
Alison ShihBoard Member
David MageeBoard Member
Derek WiltzBoard Member
Micahel GeorgeBoard Member
Nikki UmmelBoard Member
Stephen AndrieuTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,929,477
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$558,224
All Other Contributions
$20,099
Change in Net Assets
$-169,888

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,487,701
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,487,701
Total Revenue per Form 990
$5,487,701
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,475,076
Other Expenses$2,182,513
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,507,849$233,888-$2,741,737
Fees for Services Other$261,360$134,137-$395,497
Occupancy$367,900$303-$368,203
Other Employee Benefits$218,417$11,487-$229,904
Payroll Taxes$198,184$17,397-$215,581
Pension Plan Contributions$154,468$16,492-$170,960
Current Officers, Directors, Trustees, and Key Employees$106,923$9,971-$116,894
Insurance$5,619$58,383-$64,002
Other Expenses$30,646$22,702-$53,348
Advertising$8,631$16,118-$24,749
Travel$16,301$7,780-$24,081
All Other Expenses$20,374--$20,374
Depreciation Depletion$15,909--$15,909
Total Functional Expenses$5,096,447$561,142$0$5,657,589

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,657,589
Total Expenses per Audited Statements$5,657,589
Total Expenses per Form 990$5,657,589
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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, Part VI, Section B, Line 11B

A draft copy of the form 990 is provided to the organization's finance committee. The finance committee's chairman then provides the draft to the board for review prior to it being filed.

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

The conflict of interest policy statement is regularly addressed at board meetings. In addition, board members must annually sign off on their understanding of the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

Compensation of officers, directors, trustees and key employees is approved by the board.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Jcfa
EIN
27-1822983
Phone
5044103121
Address
475 MANHATTAN BLVD, HARVEY, LA 70058

Signing Officer

Name
Stephen Andrieu
Title
Treasurer
Phone
5044103121
Signed
2023-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Andrieu
Formed
2010
Legal Domicile
La
Voting Board Members
8
Independent Board Members
8
Employees
81
Volunteers
0

Preparer

Firm
Ericksen Krentel Llp
Address
4227 CANAL STREET, NEW ORLEANS, LA 70119
Preparer
Jeremy Thibodeaux CPA
Phone
5044867275
Supplemental Narrative

Additional Explanations

Form 990 - Page 12 - Part XII - Line 2(C)

The organization has not changed its oversight or selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

The school has adopted the provisions of the accounting for uncertainity in income taxes topic of the fasb asc. The implementation of this topic had no impact on the statement of financial position or statement of activities. The school recognizes interest and penalties, if any, related to unrecognized tax benefits in income tax expense. The school's open audit period is 2019-2021. Management has evaluated the school's tax positions and concluded that the school has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING FOR UNCERTAINITY IN INCOME TAXES TOPIC OF THE FASB ASC. THE IMPLEMENTATION OF THIS TOPIC HAD NO IMPACT ON THE STATEMENT OF FINANCIAL POSITION OR STATEMENT OF ACTIVITIES. THE SCHOOL RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. THE SCHOOL'S OPEN AUDIT PERIOD IS 2019-2021. MANAGEMENT HAS EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
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IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED ON THE ORGANIZATION'S WEBSITE ALONG WITH THE APPLICATION FORM AND THE ANNOUNCEMENT OF THE ENROLLMENT PERIOD.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt14B. N/A; THE ORGANIZATION DOES NOT OFFER ANY SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE. JCFA IS A TUITION FREE, FEE FREE PUBLIC SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL RECEIVES FUNDING PRIMARILY THROUGH THE JEFFERSON PARISH PUBLIC SCHOOL SYSTEM AND THE LOUISIANA DEPARTMENT OF EDUCATION, WHICH IS BASED ON A FORMULA DETERMINED BY THE LOUISIANA DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt3EXPLANATION OF RECORDS MAINTAINED: RECORDS ARE KEPT OF THE RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY AND ADMINISTRATIVE STAFF, AS WELL AS RECORDS DOCUMENTING THE RACIALLY NON-DISCRIMINATORY BASIS ON WHICH SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE AWARDS ARE MADE. COPIES OF MATERIALS ARE MAINTAINED THAT DEAL WITH STUDENT ADMISSIONS AND SCHOLARSHIPS, AS WELL AS MATERIALS USED TO SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990- SCHEDULE E, PART I, LINE 4
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S FINANCE COMMITTEE. THE FINANCE COMMITTEE'S CHAIRMAN THEN PROVIDES THE DRAFT TO THE BOARD FOR REVIEW PRIOR TO IT BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY STATEMENT IS REGULARLY ADDRESSED AT BOARD MEETINGS. IN ADDITION, BOARD MEMBERS MUST ANNUALLY SIGN OFF ON THEIR UNDERSTANDING OF THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES IS APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 - PAGE 12 - PART XII - LINE 2(C)
IRS990/SchoolOperatingInd01
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IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01078026
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IRS990/TotalOtherCompensationAmt028275
IRS990/TotalProgramServiceExpensesAmt05096447
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05487701
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01067599
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt07780
IRS990/TravelGrp/ProgramServicesAmt016301
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/USAddress/ZIPCd070058
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.30$1.33$1.97$6.44$5.71$0.73
2024Detailed filing. Detailed filing data is available for this year.$2.48$1.25$1.24$5.11$5.20$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.66$0.34$1.32$5.27$4.86$0.41
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.16$0.91$5.49$5.66$0.17
2021Detailed filing. Detailed filing data is available for this year.$1.27$0.19$1.08$4.84$4.82$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.12$0.06$1.06$5.43$5.09$0.34
2019Detailed filing. Detailed filing data is available for this year.$0.75$0.03$0.72$5.13$5.04$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.68$0.06$0.63$5.26$5.34$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.07$0.71$4.51$4.42$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.13$0.47$2.58$2.59$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.58$0.10$0.48$2.25$2.30$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.03$0.53$1.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$1.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.04$0.44$0.94