Civic Intelligence

J J S Legacy

990 • Fiscal year 2019 • EIN 27-3546375

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 16, 2020

PO Box 12793Bakersfield, CA 93389

(661) 664-1113

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.18x

Higher debt load relative to assets than 72% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

86th percentile

0.53x

Higher debt load relative to revenue than 86% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

77th percentile

$70,865

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 28.2% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

26th percentile

-4.1%

Faster asset growth than 26% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

49th percentile

3.5%

Faster revenue growth than 49% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$727,683

Down $30,869 (-4.1%) from 2018

Net Assets

Down

$594,447

Down $30,492 (-4.9%) from 2018

Liabilities

Down

$133,236

Down $377 (-0.3%) from 2018

Revenue

Up

$250,903

Up $8,432 (+3.5%) from 2018

Expenses

Down

$281,395

Down $3,517 (-1.2%) from 2018

Net Income

Up

-$30,492

Up $11,949 (+28%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2014: $569,098Liabilities 2014: $0Net Assets 2014: $569,0982014Assets 2015: $724,355Liabilities 2015: $71,454Net Assets 2015: $652,9012015Assets 2016: $704,548Liabilities 2016: $43,731Net Assets 2016: $660,8172016Assets 2017: $744,861Liabilities 2017: $68,808Net Assets 2017: $676,0532017Assets 2018: $758,552Liabilities 2018: $133,613Net Assets 2018: $624,9392018Assets 2019: $727,683Liabilities 2019: $133,236Net Assets 2019: $594,4472019Assets 2020: $732,535Liabilities 2020: $113,674Net Assets 2020: $618,8612020Assets 2021: $763,720Liabilities 2021: $61,916Net Assets 2021: $701,8042021Assets 2022: $688,063Liabilities 2022: $12,538Net Assets 2022: $675,5252022Assets 2023: $675,594Liabilities 2023: $11,504Net Assets 2023: $664,0902023Assets 2024: $631,000Liabilities 2024: $16,448Net Assets 2024: $614,5522024

Highlighted filing

2019

Assets$727,683
Liabilities$133,236
Net Assets$594,447

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $492,964Expenses 2014: $366,207Net Income 2014: $126,7572014Revenue 2015: $500,038Expenses 2015: $416,235Net Income 2015: $83,8032015Revenue 2016: $515,950Expenses 2016: $508,034Net Income 2016: $7,9162016Revenue 2017: $216,697Expenses 2017: $215,598Net Income 2017: $1,0992017Revenue 2018: $242,471Expenses 2018: $284,912Net Income 2018: -$42,4412018Revenue 2019: $250,903Expenses 2019: $281,395Net Income 2019: -$30,4922019Revenue 2020: $260,422Expenses 2020: $236,008Net Income 2020: $24,4142020Revenue 2021: $359,813Expenses 2021: $276,870Net Income 2021: $82,9432021Revenue 2022: $329,384Expenses 2022: $355,663Net Income 2022: -$26,2792022Revenue 2023: $391,278Expenses 2023: $405,550Net Income 2023: -$14,2722023Revenue 2024: $371,178Expenses 2024: $441,900Net Income 2024: -$70,7222024

Highlighted filing

2019

Revenue$250,903
Expenses$281,395
Net Income-$30,492
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 16, 2020
Return Version
2019v5.0
Gross Receipts
$527,417
Mission and Program Overview

Mission

To provide education and awareness regarding the importance of Organ and Tissue donation and to support donor and recipient families of Kern County on their prospective journeys.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$700,837$682,104▼ $18,733
Accounts Receivable$45,700$34,000▼ $11,700
Prepaid Expenses and Deferred Charges$10,000$10,000→ $0
Land, Buildings, and Equipment, Net$515$79▼ $436
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$758,552$727,683▼ $30,869
Other Assets Total$1,500$1,500→ $0
Liabilities
Deferred Revenue$125,400$126,900▲ $1,500
Accounts Payable and Accrued Expenses$8,213$6,336▼ $1,877
Total Liabilities$133,613$133,236▼ $377
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$624,939$594,447▼ $30,492
Total Net Assets Fund Balance$624,939$594,447▼ $30,492
Total Liabilities and Net Assets / Fund Balance$758,552$727,683▼ $30,869

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$79$6,077$6,156
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lori MalkinExecutive DirectorFT$70,865$70,865

Board Members and Trustees

NameTitle
Bruce JayChairman
Justin Saltersvice chairman
Bob Malkinboard member
Brian Mullhoferboard member
Cyrus MojibiBoard Member
Dr Nimisha AminBoard Member
Greg GallionBoard Member
Leigh PozasBoard Member
Melissa PooleBoard Member
Sister Judy MorasciBoard Member
Tim OsbornBoard Member
Tom Moneboard member
Paul AnspachTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$313,832
Program Service Revenue
$0
Investment Income
$7,429
Other Revenue
$-70,358
All Other Contributions
$55,892
Change in Net Assets
$-30,492
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$126,448
Salaries, Compensation, and Employee Benefits$123,447
Total Fundraising Expense$94,960
Grants and Similar Amounts Paid$31,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$23,622$23,621$23,622$70,865
Other Salaries and Wages$4,727$6,375$31,744$42,846
Fees for Services Other$4,320-$15,473$19,793
Grants to Domestic Individuals$19,000--$19,000
Occupancy$7,250$1,450$5,800$14,500
Grants to Domestic Orgs$12,500--$12,500
All Other Expenses$1,251$7,583$1,897$10,731
Payroll Taxes$503$6,355$2,878$9,736
Advertising$8,506$87-$8,593
Fees for Services Accounting-$8,213-$8,213
Other Expenses$5,498$2,997$13,132$5,498
Office Expenses$153$4,262$33$4,448
Insurance-$2,804-$2,804
Travel$216-$381$597
Depreciation Depletion-$436-$436
Total Functional Expenses$122,252$64,183$94,960$281,395
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
onelegacy foundationLos Angeles, CA501(c)(3)Donate Life Rose Parade$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$276,514
Fundraising Gross Income$206,156
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$415,529$178,064$93,178$84,886
Grillin' & Brewing' Event$47,092$28,092$4,776$23,316
Total Events$462,621$206,156$276,514$-70,358
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
Bruce JaychairmanDeposits at bankNo$444,168

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Board members Lori Malkin and Bob Malkin are spouses.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed and approved by the board prior to filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
JJs Legacy
EIN
27-3546375
Address
PO Box 12793, Bakersfield, CA 93389

Signing Officer

Name
Lori Malkin
Title
Executive Director
Signed
2020-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Malkin
Formed
2010
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
13
Employees
6
Volunteers
30

Preparer

Firm
Brown Armstrong Accountancy Corp
Address
4200 TRUXTUN AVE STE 300, BAKERSFIELD, CA 93309-0668
Preparer
Clint W Baird
Phone
6613244971
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IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To provide education and awareness regarding the importance of Organ and Tissue donation and to support donor and recipient families of Kern County on their prospective journeys.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/ProgSrvcAccomActy2Grp/Desc0Got the dot program: The Got The Dot High School Leadership program provides education and leadership skills for the student about the need and importance of registering to be an Organ, Eye or Tissue donor. When applying for a drivers license or California ID it is mandatory to complete and answer the question, which asks them if they would like to be an organ, eye and tissue donor? They have the choice, YES to be a donor, NO not at this time.
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