Civic Intelligence

Jerome Lejeune Foundation USA

990 • Fiscal year 2014 • EIN 45-2470997

Jul 01, 2013 to Jun 30, 2014 • Filed on Jul 13, 2015

6397 Drexel RdGreat Falls, VA 19151

(267) 403-2910

Siviq Scores

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

Liabilities / Assets

45th percentile

0.03x

Higher debt load relative to assets than 45% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

38th percentile

0.02x

Higher debt load relative to revenue than 38% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

62nd percentile

7.9%

Higher net margin than 62% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

94th percentile

$150,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 21.0% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

75th percentile

16%

Faster asset growth than 75% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

46th percentile

2.7%

Faster revenue growth than 46% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$379,134

Up $51,922 (+16%) from 2013

Net Assets

Up

$368,373

Up $56,360 (+18%) from 2013

Liabilities

Down

$10,761

Down $4,438 (-29%) from 2013

Revenue

Up

$714,554

Up $18,448 (+2.7%) from 2013

Expenses

Up

$658,194

Up $191,645 (+41%) from 2013

Net Income

Down

$56,360

Down $173,197 (-75%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2012: $114,456Liabilities 2012: $22,689Net Assets 2012: $91,7672012Assets 2013: $327,212Liabilities 2013: $15,199Net Assets 2013: $312,0132013Assets 2014: $379,134Liabilities 2014: $10,761Net Assets 2014: $368,3732014Assets 2015: $244,551Liabilities 2015: $8,050Net Assets 2015: $236,5012015Assets 2016: $253,703Liabilities 2016: $6,816Net Assets 2016: $246,8872016Assets 2017: -$45,997Liabilities 2017: $25,5332017Assets 2018: -$54,533Liabilities 2018: $120,0582018Assets 2019: $11,395Liabilities 2019: $35,3782019Assets 2020: $9,500Liabilities 2020: $55,8542020Assets 2021: $3,004Liabilities 2021: $02021Assets 2022: $40,178Liabilities 2022: $0Net Assets 2022: $40,1782022Assets 2023: $116,731Net Assets 2023: $116,7312023

Highlighted filing

2014

Assets$379,134
Liabilities$10,761
Net Assets$368,373

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $151,775Expenses 2012: $60,008Net Income 2012: $91,7672012Revenue 2013: $696,106Expenses 2013: $466,549Net Income 2013: $229,5572013Revenue 2014: $714,554Expenses 2014: $658,194Net Income 2014: $56,3602014Revenue 2015: $573,690Expenses 2015: $705,563Net Income 2015: -$131,8732015Revenue 2016: $522,485Expenses 2016: $512,099Net Income 2016: $10,3862016Revenue 2017: $4,960Expenses 2017: $246,365Net Income 2017: -$241,4052017Revenue 2018: $65,809Expenses 2018: $168,870Net Income 2018: -$103,0612018Revenue 2019: $147,336Expenses 2019: $54,764Net Income 2019: $92,5722019Revenue 2020: $175,807Expenses 2020: $192,644Net Income 2020: -$16,8372020Revenue 2021: $160,895Expenses 2021: $140,958Net Income 2021: $19,9372021Revenue 2022: $242,775Expenses 2022: $205,222Net Income 2022: $37,5532022Revenue 2023: $147,678Expenses 2023: $55,979Net Income 2023: $91,6992023

Highlighted filing

2014

Revenue$714,554
Expenses$658,194
Net Income$56,360
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jul 13, 2015
Return Version
2013v4.0
Gross Receipts
$717,395
Mission and Program Overview

Mission

SEE STATEMENT ATTACHED.

To provide research, care, and advocacy for people with genetic intellectual disabilities. This is achieved by conducting, promoting, and funding therapeutically oriented research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$324,027$373,159▲ $49,132
Accounts Receivable-$3,532-
Land, Buildings, and Equipment, Net$3,185$2,441▼ $744
Savings and Temporary Cash Investments-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$327,212$379,134▲ $51,922
Other Assets Total-$2-
Liabilities
Accounts Payable and Accrued Expenses$15,199$10,761▼ $4,438
Total Liabilities$15,199$10,761▼ $4,438
Net Assets / Fund Balance
Temporarily Rstr Net Assets$102,475$192,675▲ $90,200
Unrestricted Net Assets$209,538$175,698▼ $33,840
Total Net Assets Fund Balance$312,013$368,373▲ $56,360
Total Liabilities and Net Assets / Fund Balance$327,212$379,134▲ $51,922

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,441$1,279-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark BradfordPresidentFT$150,000$150,000

Board Members and Trustees

NameTitle
Frank KellyChairman
David LejeuneVice President
Jean Francois BonneteDirector
Jean-hugues MonierDirector
John HaasDirector
Joseph DutkowskyDirector
Marilyn CoorsDirector
Jean-marc GuillouxTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$714,325
Program Service Revenue
$0
Investment Income
$1,093
Other Revenue
$-864
All Other Contributions
$714,325
Change in Net Assets
$56,360

Audited Revenue Reconciliation

Revenue per Audited Statements
$714,554
Total Revenue per Audited Statements
$714,554
Total Revenue per Form 990
$714,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$317,006
Salaries, Compensation, and Employee Benefits$211,768
Total Fundraising Expense$144,381
Other Expenses$129,420
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$317,006--$317,006
Current Officers, Directors, Trustees, and Key Employees$75,000$15,000$60,000$150,000
Travel$20,481-$20,481$40,962
Other Employee Benefits$11,099$2,775$13,874$27,748
Other Salaries and Wages-$19,269-$19,269
Payroll Taxes$5,900$1,475$7,376$14,751
Fees for Services Other-$2,055$8,982$11,037
Fees for Services Accounting-$8,259-$8,259
Occupancy$2,304$1,316$2,880$6,500
Advertising$3,061-$3,061$6,122
Information Technology-$4,785-$4,785
Fees for Services Legal-$4,101-$4,101
Office Expenses-$3,737-$3,737
All Other Expenses$104$1,099$130$1,333
Other Expenses$5,818$950$1,456$950
Insurance-$814-$814
Depreciation Depletion$264$151$330$745
Total Functional Expenses$441,037$72,776$144,381$658,194

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$658,194
Total Expenses per Audited Statements$658,194
Total Expenses per Form 990$658,194
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
----$51,035
----$32,305
----$27,481
----$26,386
----$26,172
----$25,568
----$25,429
----$25,429
----$21,592
----$21,592
----$19,244
----$12,275
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,841
Fundraising Gross Income$1,977
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

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
Audit committee
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

Form 990 reviewed by the President of the foundation prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Annual conflict of interest questionnaires are completed and members are required to disclose any potential conflicts to the governing board. All other board members will discuss and vote on whether a conflict of interest exists for all situation. Based on the determinations by the board, the board will make its decision on whether to enter into the transaction or arrangement.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

A formal review of compensation will be performed by the finance committee annually to ensure fairness in compensation based on other nonprofit entities in the area.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

A formal review of compensation will be performed by the finance committee annually to ensure fairness in compensation based on other nonprofit entities in the area.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

AVAILABLE UPON REQUEST.

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

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

EIN
45-2470997
Phone
2674032910

Signing Officer

Name
Mark Bradford
Title
President
Signed
2015-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Bradford
Formed
2011
Legal Domicile
Va
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
8

Preparer

Preparer
Ian Kauffman
Phone
4436219951
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10BETH ISRAEL DEACONESS MED CTR
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11BOSTON CHILDRENS HOSPITAL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine12KENT STATE UNIVERSITY FOUNDAT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine13NEW YORK UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine14ROCKEFELLER UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine15RUTGERS UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine16THE REGENTS OF THE UNIV OF CA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine17THE TRUSTEES OF COLUMBIA UNIV
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine18TUFTS MEDICAL CENTER

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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $500k-$1M nonprofits