Civic Intelligence

Jay Uiberall Legacy Fund

990 • Fiscal year 2022 • EIN 45-1643233

Jan 01, 2022 to Dec 31, 2022 • Filed on May 15, 2023

6399 Candlewood CoveMemphis, TN 38119

(901) 761-2720

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.81x

Higher debt load relative to assets than 93% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

94th percentile

0.88x

Higher debt load relative to revenue than 94% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

11th percentile

-46%

Higher net margin than 11% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

86th percentile

62%

Faster asset growth than 86% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

84th percentile

106%

Faster revenue growth than 84% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$190,355

Up $72,495 (+62%) from 2021

Net Assets

Down

$36,430

Down $81,430 (-69%) from 2021

Liabilities

Up

$153,925

Up $153,925 from 2021

Revenue

Up

$175,800

Up $90,361 (+106%) from 2021

Expenses

Up

$256,930

Up $145,279 (+130%) from 2021

Net Income

Down

-$81,130

Down $54,918 (-210%) from 2021

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $39,699Liabilities 2011: $02011Assets 2012: $57,317Liabilities 2012: $0Net Assets 2012: $57,3172012Assets 2013: $72,784Liabilities 2013: $0Net Assets 2013: $72,7842013Assets 2014: $79,134Liabilities 2014: $0Net Assets 2014: $79,1342014Assets 2015: $83,083Liabilities 2015: $0Net Assets 2015: $83,0832015Assets 2016: $100,260Liabilities 2016: $02016Assets 2017: $147,493Liabilities 2017: $0Net Assets 2017: $147,4932017Assets 2018: $142,748Liabilities 2018: $0Net Assets 2018: $142,7482018Assets 2019: $157,614Liabilities 2019: $0Net Assets 2019: $157,6142019Assets 2020: $144,072Liabilities 2020: $0Net Assets 2020: $144,0722020Assets 2021: $117,860Liabilities 2021: $0Net Assets 2021: $117,8602021Assets 2022: $190,355Liabilities 2022: $153,925Net Assets 2022: $36,4302022Assets 2023: $131,366Liabilities 2023: $0Net Assets 2023: $131,3662023Assets 2024: $36,649Liabilities 2024: $0Net Assets 2024: $36,6492024

Highlighted filing

2022

Assets$190,355
Liabilities$153,925
Net Assets$36,430

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $43,374Expenses 2011: $3,675Net Income 2011: $39,6992011Revenue 2012: $36,726Expenses 2012: $19,108Net Income 2012: $17,6182012Revenue 2013: $39,302Expenses 2013: $23,835Net Income 2013: $15,4672013Revenue 2014: $45,302Expenses 2014: $38,952Net Income 2014: $6,3502014Revenue 2015: $60,170Expenses 2015: $56,221Net Income 2015: $3,9492015Revenue 2016: $62,393Expenses 2016: $45,216Net Income 2016: $17,1772016Revenue 2017: $101,954Expenses 2017: $54,721Net Income 2017: $47,2332017Revenue 2018: $92,372Expenses 2018: $97,117Net Income 2018: -$4,7452018Revenue 2019: $80,674Expenses 2019: $65,808Net Income 2019: $14,8662019Revenue 2020: $104,229Expenses 2020: $117,771Net Income 2020: -$13,5422020Revenue 2021: $85,439Expenses 2021: $111,651Net Income 2021: -$26,2122021Revenue 2022: $175,800Expenses 2022: $256,930Net Income 2022: -$81,1302022Revenue 2023: $89,359Expenses 2023: $148,348Net Income 2023: -$58,9892023Revenue 2024: $86,710Expenses 2024: $181,427Net Income 2024: -$94,7172024

Highlighted filing

2022

Revenue$175,800
Expenses$256,930
Net Income-$81,130
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 15, 2023
Return Version
2022v5.0
Gross Receipts
$204,415
Mission and Program Overview

Mission

To support charitable organizations that were of interest or supported by jay uiberall, including but not limited to organizations devoting their activities to improving the lot of disadvantaged children, improving the state of downtown memphis for the general public, improving the inspection and administration of the food and service industry, and as otherwise determined by the officers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$117,860$190,355▲ $72,495
Total Assets$117,860$190,355▲ $72,495
Liabilities
Grants Payable-$153,925-
Total Liabilities$0$153,925▲ $153,925
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$117,860$36,430▼ $81,430
Total Net Assets Fund Balance$117,860$36,430▼ $81,430
Total Liabilities and Net Assets / Fund Balance$117,860$190,355▲ $72,495
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael D UiberallPresident/director
Jill Uiberall ShankerVice-president/director
Cindy BrewerDirector
John PuglieseDirector
Kevin BrewerDirector
Sandra RobertsonDirector
Andrea L UiberallSecretary/director
Scott ShankerTreasurer/director
Revenue and Support

Revenue Composition

Contributions and Grants
$144,230
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$31,570
All Other Contributions
$144,230
Change in Net Assets
$-81,130
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$255,870
Other Expenses$1,060
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$255,870--$255,870
Other Expenses-$315-$315
Total Functional Expenses$255,870$1,060$0$256,930
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Star Academy Charter SchoolMemphis, TN501(c)(3)General Support$56,000
Pure Youth Athletics AllianceMemphis, TN501(c)(3)General Support$47,990
Reach MemphisMemphis, TN501(c)(3)General Support$38,605
Memphis Inner City RugbyMemphis, TN501(c)(3)General Support$25,000
New Memphis InstituteMemphis, TN501(c)(3)General Support$20,350
Girls Inc of MemphisMemphis, TN501(c)(3)General Support$20,000
Knowledge Quest IncMemphis, TN501(c)(3)General Support$18,000
Memphis Athletic MinistriesMemphis, TN501(c)(3)General Support$14,500
Junior Achievement of the Mid-southMemphis, TN501(c)(3)General Support$8,400
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$60,185
Fundraising Direct Expenses$28,615
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Play for Jay$60,185$60,185$20,040$40,145
Total Events$60,185$60,185$20,040$40,145
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
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
No
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 pdf version of the 990 is reviewed by the board of directors.

Form 990, Part VI, Section C, Line 19

The center will provide all necessary financial statements and documents such as a conflict of interest policy or board meeting minutes as required to receive funding grants or donor contributions. Certain documents such as those relating to personnel decisions will remain confidential.

Filing and Contact Details

Filer

Filer Name
Jay Uiberall Foundation
EIN
45-1643233
Phone
9017612720
Address
6399 CANDLEWOOD COVE, MEMPHIS, TN 38119

Signing Officer

Name
Michael D Uiberall
Title
President
Phone
9017612720
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael D Uiberall
Formed
2011
Legal Domicile
Tn
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
15

Preparer

Firm
Watkins Uiberall Pllc
Address
1661 AARON BRENNER DR STE 300, MEMPHIS, TN 38120
Preparer
Benjamin D Collins
Phone
9017612720
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt060185
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt060185
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt040145
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt020040
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt020040
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt038605
IRS990ScheduleI/RecipientTable/CashGrantAmt156000
IRS990ScheduleI/RecipientTable/CashGrantAmt247990
IRS990ScheduleI/RecipientTable/CashGrantAmt318000
IRS990ScheduleI/RecipientTable/CashGrantAmt414500
IRS990ScheduleI/RecipientTable/CashGrantAmt58400
IRS990ScheduleI/RecipientTable/CashGrantAmt625000
IRS990ScheduleI/RecipientTable/CashGrantAmt720350
IRS990ScheduleI/RecipientTable/CashGrantAmt820000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc4501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc5501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc6501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc7501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc8501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt50
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt60
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt70
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt80
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0REACH MEMPHIS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1STAR ACADEMY CHARTER SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2PURE YOUTH ATHLETICS ALLIANCE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3KNOWLEDGE QUEST INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4MEMPHIS ATHLETIC MINISTRIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5JUNIOR ACHIEVEMENT OF THE MID-SOUTH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6MEMPHIS INNER CITY RUGBY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7NEW MEMPHIS INSTITUTE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8GIRLS INC OF MEMPHIS
IRS990ScheduleI/RecipientTable/RecipientEIN0260501434
IRS990ScheduleI/RecipientTable/RecipientEIN1621671347
IRS990ScheduleI/RecipientTable/RecipientEIN2455226345
IRS990ScheduleI/RecipientTable/RecipientEIN3621589188
IRS990ScheduleI/RecipientTable/RecipientEIN4621751253
IRS990ScheduleI/RecipientTable/RecipientEIN5620549549
IRS990ScheduleI/RecipientTable/RecipientEIN6461415356
IRS990ScheduleI/RecipientTable/RecipientEIN7581607228
IRS990ScheduleI/RecipientTable/RecipientEIN8620512078
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04646 POPLAR AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt13260 JAMES RD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt24847 AMEY RD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3590 JENNETTE PL
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt46000 BRIARCREST AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5516 TILLMAN ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt6650 NEW YORK ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt7516 TENNESSEE ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt81568 ROBIN HOOD LN
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MEMPHIS
IRS990ScheduleI/RecipientTable/USAddress/CityNm1MEMPHIS
IRS990ScheduleI/RecipientTable/USAddress/CityNm2MEMPHIS
IRS990ScheduleI/RecipientTable/USAddress/CityNm3MEMPHIS
IRS990ScheduleI/RecipientTable/USAddress/CityNm4MEMPHIS
IRS990ScheduleI/RecipientTable/USAddress/CityNm5MEMPHIS
IRS990ScheduleI/RecipientTable/USAddress/CityNm6MEMPHIS
IRS990ScheduleI/RecipientTable/USAddress/CityNm7MEMPHIS
IRS990ScheduleI/RecipientTable/USAddress/CityNm8MEMPHIS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0TN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1TN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2TN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3TN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4TN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5TN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd6TN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd7TN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd8TN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd038117
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd138128
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd238109
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd338126
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd438120
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd538112
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd638104
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd738103
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd838111
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PDF VERSION OF THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CENTER WILL PROVIDE ALL NECESSARY FINANCIAL STATEMENTS AND DOCUMENTS SUCH AS A CONFLICT OF INTEREST POLICY OR BOARD MEETING MINUTES AS REQUIRED TO RECEIVE FUNDING GRANTS OR DONOR CONTRIBUTIONS. CERTAIN DOCUMENTS SUCH AS THOSE RELATING TO PERSONNEL DECISIONS WILL REMAIN CONFIDENTIAL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0117860
IRS990/TotalAssetsEOYAmt0190355
IRS990/TotalAssetsGrp/BOYAmt0117860
IRS990/TotalAssetsGrp/EOYAmt0190355
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0144230
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01060
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0255870
IRS990/TotalFunctionalExpensesGrp/TotalAmt0256930
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0153925
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0153925
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0117860
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt036430
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0255870
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt031570
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.00$0.37$0.87$1.81$0.95
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.00$1.31$0.89$1.48$0.59
2022Detailed filing. Detailed filing data is available for this year.$1.90$1.54$0.36$1.76$2.57$0.81
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.00$1.18$0.85$1.12$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.00$1.44$1.04$1.18$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.00$1.58$0.81$0.66$0.15
2018Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$0.92$0.97$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$1.02$0.55$0.47
2016Summary only. Only limited summary data is available for this year.$1.00$0.00$0.62$0.45$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.60$0.56$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.45$0.39$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.39$0.24$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.57$0.37$0.19$0.18
2011Summary only. Only limited summary data is available for this year.$0.40$0.00$0.43$0.04$0.40