Civic Intelligence

Jerusalem Judson Meadows Inc.

990 • Fiscal year 2014 • EIN 31-1422436

Oct 01, 2013 to Sep 30, 2014 • Filed on Jan 14, 2015

2373 Harrison Avenue45211

(513) 662-5880

Siviq Scores

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

Liabilities / Assets

97th percentile

1.60x

Higher debt load relative to assets than 97% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

96th percentile

7.32x

Higher debt load relative to revenue than 96% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

25th percentile

-3.5%

Faster asset growth than 25% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$1,735,244

Down $63,102 (-3.5%) from 2013

Net Assets

Up

-$1,049,707

Up $41,113 (+3.8%) from 2013

Liabilities

Down

$2,784,951

Down $104,215 (-3.6%) from 2013

Revenue

$380,592

No earlier filing loaded for comparison.

Expenses

Up

$339,479

Up $7,132 (+2.1%) from 2013

Net Income

$41,113

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2012: $1,895,465Liabilities 2012: $2,993,308Net Assets 2012: -$1,097,8432012Assets 2013: $1,798,346Liabilities 2013: $2,889,166Net Assets 2013: -$1,090,8202013Assets 2014: $1,735,244Liabilities 2014: $2,784,951Net Assets 2014: -$1,049,7072014Assets 2015: $1,686,798Liabilities 2015: $2,778,115Net Assets 2015: -$1,091,3172015Assets 2016: $1,648,836Liabilities 2016: $2,787,940Net Assets 2016: -$1,139,1042016Assets 2018: $1,537,354Liabilities 2018: $2,807,656Net Assets 2018: -$1,270,3022018Assets 2019: $1,478,458Liabilities 2019: $2,826,344Net Assets 2019: -$1,347,8862019Assets 2020: $1,405,848Liabilities 2020: $2,795,794Net Assets 2020: -$1,389,9462020Assets 2022: $1,295,534Liabilities 2022: $2,858,245Net Assets 2022: -$1,562,7112022Assets 2024: $1,102,355Liabilities 2024: $2,882,877Net Assets 2024: -$1,780,5222024

Highlighted filing

2014

Assets$1,735,244
Liabilities$2,784,951
Net Assets-$1,049,707

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $335,1782012Expenses 2013: $332,3472013Revenue 2014: $380,592Expenses 2014: $339,479Net Income 2014: $41,1132014Revenue 2015: $297,801Expenses 2015: $339,411Net Income 2015: -$41,6102015Revenue 2016: $301,551Expenses 2016: $349,338Net Income 2016: -$47,7872016Revenue 2018: $288,034Expenses 2018: $358,946Net Income 2018: -$70,9122018Revenue 2019: $302,045Expenses 2019: $379,629Net Income 2019: -$77,5842019Revenue 2020: $301,065Expenses 2020: $343,125Net Income 2020: -$42,0602020Revenue 2022: $295,831Expenses 2022: $410,122Net Income 2022: -$114,2912022Revenue 2024: $325,763Expenses 2024: $387,265Net Income 2024: -$61,5022024

Highlighted filing

2014

Revenue$380,592
Expenses$339,479
Net Income$41,113
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Jan 14, 2015
Return Version
2013v4.0
Gross Receipts
$380,592
Mission and Program Overview

Mission

Provide rental housing (42 units)

Provide rental housing (42 units) and related services to low-income Senior Citizens in accordance with the Section 8 Housing Assistance Program provided by the U.S. Department of Housing and Urban Development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,590,978$1,543,088▼ $47,890
Cash and Non-Interest-Bearing Accounts$9,332$19,898▲ $10,566
Prepaid Expenses and Deferred Charges$5,625$7,500▲ $1,875
Accounts Receivable$24,579$1,702▼ $22,877
Total Assets$1,798,346$1,735,244▼ $63,102
Other Assets Total$167,832$163,056▼ $4,776
Liabilities
Unsecured Notes Loans Payable$2,625,709$2,625,843▲ $134
Accounts Payable and Accrued Expenses$253,453$147,279▼ $106,174
Other Liabilities$10,004$11,829▲ $1,825
Total Liabilities$2,889,166$2,784,951▼ $104,215
Net Assets / Fund Balance
Unrestricted Net Assets$-1,090,820$-1,049,707▲ $41,113
Total Net Assets Fund Balance$-1,090,820$-1,049,707▲ $41,113
Total Liabilities and Net Assets / Fund Balance$1,798,346$1,735,244▼ $63,102

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,474,107$983,609$2,457,716
Equipment$16,119$161,480$177,599
Leasehold Improvements$2,781$62,477$65,258
Land$50,081-$50,081
Other Assets Org$130,739--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carl G Marquette JrPresident
Rev Damon Lynch JrVice President
Doris StewartTrustee
Jim PiepenbrinkTrustee
Kim TurnerTrustee
Mary LoescheTrustee
Stacey StylesTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$291,411
Investment Income
$234
Other Revenue
$88,947
Change in Net Assets
$41,113

Audited Revenue Reconciliation

Revenue per Audited Statements
$294,953
Revenue Not Reported on Financial Statements
$85,639
Other Revenue Adjustments
$85,639
Total Revenue per Audited Statements
$294,953
Total Revenue per Form 990
$380,592
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$251,103
Salaries, Compensation, and Employee Benefits$88,376
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$92,178$0$0$92,178
Depreciation Depletion$71,580$0$0$71,580
Other Salaries and Wages$61,184$3,220$0$64,404
Fees for Services Management$22,193$2,194$0$24,387
Other Employee Benefits$12,148$639$0$12,787
Payroll Taxes$10,626$559$0$11,185
Office Expenses$10,146$0$0$10,146
Insurance$8,125$0$0$8,125
Fees for Services Accounting$0$7,728$0$7,728
Other Expenses$4,684$0$0$4,684
Fees for Services Legal$0$1,912$0$1,912
Advertising$244$0$0$244
Conferences and Meetings$0$199$0$199
Interest$134$0$0$134
Total Functional Expenses$323,028$16,451$0$339,479

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$339,479
Expenses per Audited Statements$253,840
Total Expenses per Audited Statements$253,840
Expenses Not Reported on Financial Statements$85,639
Other Expense Adjustments$85,639
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant security deposits liability$11,236
Prepaid revenue$593
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes
Filing and Contact Details

Filer

EIN
31-1422436
Phone
5136625880

Signing Officer

Name
Carl Marquette Jr
Title
President
Phone
5136625880
Signed
2015-01-14
Discuss with paid preparer
Yes

Organization Details

Formed
1996
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Preparer
Michelle Locey
Phone
5132813333
Supplemental Narrative

Additional Explanations

Pt VI, Line 3

The Organization contracts with Wallick Properties

Pt VI, Line 3

Midwest to manage the rental operations of the

Pt VI, Line 3

property.

Pt VI, Line 19

Documents are available at the management office upon request.

Pt VI, Line 19

Financial statements are electronically filed with the federal government.

Pt VI, Line 19

The books are in the care of Doug Ferrell, Wallick Properties Midwest.

Pt VI, Line 11B

The tax return is prepared by the independent accountant

Pt VI, Line 11B

and is reviewed by the Executive Director before

Pt VI, Line 11B

being sent on for approval by the board and signature of the

Pt VI, Line 11B

President of the Board.

Form 990, Part IX, Line 24F

Other renting exp 167. 167. 0. 0. Misc admin 487. 487. 0. 0. Vehicle and maint 632. 632. 0. 0. Security 1080. 1080. 0. 0. Hvac 857. 857. 0. 0. Bookkeeping 3024. 3024. 0. 0. Real estate taxes 40142. 40142. 0. 0. Utilities 44398. 44398. 0. 0. Misc taxes, licenses 233. 233. 0. 0. Snow removal 1158. 1158. 0. 0.

Financial Statement Notes

Pt XI Line 4B

Forgiveness of debt by Judson Care Center, Inc.

Pt XII Line 4B

Forgiveness of debt by Judson Care Center, Inc.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYOtherExpensesAmt0259908
IRS990/PYProgramServiceRevenueAmt0298849
IRS990/PYRevenuesLessExpensesAmt0-33211
IRS990/PYSalariesCompEmpBnftPaidAmt072439
IRS990/PYTotalExpensesAmt0332347
IRS990/PYTotalRevenueAmt0299136
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt041113
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0294719
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0234
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0287
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0286
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0464
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0515
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01786
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0294719
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0298849
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0298307
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0227537
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0227465
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01346877
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0234
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0287
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0286
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0464
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0515
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01786
IRS990ScheduleA/InvestmentIncomeCYPct00.00130
IRS990ScheduleA/InvestmentIncomePYPct00.00180
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99870
IRS990ScheduleA/PublicSupportPY509Pct00.99820
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01346877
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0294719
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0298849
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0298307
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0227537
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0227465
IRS990ScheduleA/Total509Grp/TotalAmt01346877
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01348663
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01474107
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0983609
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02457716
IRS990ScheduleD/EquipmentGrp/BookValueAmt016119
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0161480
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0177599
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt085639
IRS990ScheduleD/ExpensesSubtotalAmt0253840
IRS990ScheduleD/LandGrp/BookValueAmt050081
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt050081
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02781
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt062477
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt065258
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt011236
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt121081
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2130739
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Tenant deposits held in trust
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Escrow deposits-tax
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Replacement reserves
IRS990ScheduleD/OtherExpensesNotIncludedAmt085639
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011236
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1593
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Tenant security deposits liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Prepaid revenue
IRS990ScheduleD/OtherRevenuesNotIncludedAmt085639
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt085639
IRS990ScheduleD/RevenueSubtotalAmt0294953
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Forgiveness of debt by Judson Care Center, Inc.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Forgiveness of debt by Judson Care Center, Inc.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI Line 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII Line 4b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01543088
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0163056
IRS990ScheduleD/TotalExpensesPerForm990Amt0339479
IRS990ScheduleD/TotalLiabilityAmt011829
IRS990ScheduleD/TotalRevenuePerForm990Amt0380592
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0294953
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0253840
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization contracts with Wallick Properties
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Midwest to manage the rental operations of the
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2property.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available at the management office upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Financial statements are electronically filed with the federal government.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The books are in the care of Doug Ferrell, Wallick Properties Midwest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The tax return is prepared by the independent accountant
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7and is reviewed by the Executive Director before
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8being sent on for approval by the board and signature of the
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9President of the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10OTHER RENTING EXP 167. 167. 0. 0. MISC ADMIN 487. 487. 0. 0. VEHICLE AND MAINT 632. 632. 0. 0. SECURITY 1080. 1080. 0. 0. HVAC 857. 857. 0. 0. BOOKKEEPING 3024. 3024. 0. 0. REAL ESTATE TAXES 40142. 40142. 0. 0. UTILITIES 44398. 44398. 0. 0. MISC TAXES, LICENSES 233. 233. 0. 0. SNOW REMOVAL 1158. 1158. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01798346
IRS990/TotalAssetsEOYAmt01735244
IRS990/TotalAssetsGrp/BOYAmt01798346
IRS990/TotalAssetsGrp/EOYAmt01735244
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016451

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