Civic Intelligence

The Juniper Fund

990 • Fiscal year 2023 • EIN 46-1491983

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 21, 2024

PO Box 30829Seattle, WA 98103

(425) 522-2749

Siviq Scores

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

Liabilities / Assets

58th percentile

0.04x

Higher debt load relative to assets than 58% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

70th percentile

0.12x

Higher debt load relative to revenue than 70% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

85th percentile

$91,588

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 27.9% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

73rd percentile

17%

Faster asset growth than 73% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

21%

Faster revenue growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$983,120

Up $146,421 (+17%) from 2022

Net Assets

Up

$944,879

Up $120,571 (+15%) from 2022

Liabilities

Up

$38,241

Up $25,850 (+209%) from 2022

Revenue

Up

$328,608

Up $56,787 (+21%) from 2022

Expenses

Up

$279,315

Up $17,231 (+6.6%) from 2022

Net Income

Up

$49,293

Up $39,556 (+406%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $283,199Liabilities 2014: $0Net Assets 2014: $283,1992014Assets 2015: $564,486Liabilities 2015: $0Net Assets 2015: $564,4862015Assets 2016: $502,897Liabilities 2016: $2,041Net Assets 2016: $500,8562016Assets 2017: $512,026Liabilities 2017: $533Net Assets 2017: $511,4932017Assets 2018: $202,132Liabilities 2018: $2,508Net Assets 2018: $199,6242018Assets 2019: $167,138Liabilities 2019: $1,613Net Assets 2019: $165,5252019Assets 2020: $211,685Liabilities 2020: $5,315Net Assets 2020: $206,3702020Assets 2021: $891,544Liabilities 2021: $16,364Net Assets 2021: $875,1802021Assets 2022: $836,699Liabilities 2022: $12,391Net Assets 2022: $824,3082022Assets 2023: $983,120Liabilities 2023: $38,241Net Assets 2023: $944,8792023Assets 2024: $1,133,676Liabilities 2024: $4,558Net Assets 2024: $1,129,1182024

Highlighted filing

2023

Assets$983,120
Liabilities$38,241
Net Assets$944,879

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $354,392Expenses 2014: $74,611Net Income 2014: $279,7812014Revenue 2015: $434,762Expenses 2015: $153,475Net Income 2015: $281,2872015Revenue 2016: $160,578Expenses 2016: $224,208Net Income 2016: -$63,6302016Revenue 2017: $185,814Expenses 2017: $186,891Net Income 2017: -$1,0772017Revenue 2018: $381,087Expenses 2018: $378,235Net Income 2018: $2,8522018Revenue 2019: $313,259Expenses 2019: $347,358Net Income 2019: -$34,0992019Revenue 2020: $299,439Expenses 2020: $258,594Net Income 2020: $40,8452020Revenue 2021: $380,991Expenses 2021: $345,507Net Income 2021: $35,4842021Revenue 2022: $271,821Expenses 2022: $262,084Net Income 2022: $9,7372022Revenue 2023: $328,608Expenses 2023: $279,315Net Income 2023: $49,2932023Revenue 2024: $486,419Expenses 2024: $368,914Net Income 2024: $117,5052024

Highlighted filing

2023

Revenue$328,608
Expenses$279,315
Net Income$49,293
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 21, 2024
Return Version
2023v5.1
Gross Receipts
$395,797
Mission and Program Overview

Mission

See attached for organization's mission.

The juniper fund supports and empowers families and communities impacted by the loss of himalayan high-altitude workers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$596,365$716,207▲ $119,842
Cash and Non-Interest-Bearing Accounts$227,874$258,774▲ $30,900
Prepaid Expenses and Deferred Charges$12,460$8,139▼ $4,321
Total Assets$836,699$983,120▲ $146,421
Liabilities
Deferred Revenue$8,892$35,019▲ $26,127
Accounts Payable and Accrued Expenses$3,499$3,222▼ $277
Total Liabilities$12,391$38,241▲ $25,850
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$824,308$944,879▲ $120,571
Total Net Assets Fund Balance$824,308$944,879▲ $120,571
Total Liabilities and Net Assets / Fund Balance$836,699$983,120▲ $146,421
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christine HassExecutive DirectorPT$91,588$91,588

Board Members and Trustees

NameTitle
David MortonPresident
Melissa Arnot ReidVice President
David LandmandBoard Member
David WatsinBoard Member
Leslie WuBoard Member
Pasang Yangjee SherpaBoard Member
Phong DuongBoard Member
Karsang SherpaSecretary
Phil LakinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$217,105
Program Service Revenue
$0
Investment Income
$16,989
Other Revenue
$94,514
All Other Contributions
$186,689
Change in Net Assets
$49,293
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$117,615
Salaries, Compensation, and Employee Benefits$96,645
Other Expenses$65,055
Total Fundraising Expense$4,833
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$117,615--$117,615
Current Officers, Directors, Trustees, and Key Employees$57,972$26,756$4,460$89,188
Travel$14,990$3,526-$18,516
Office Expenses$2,271$14,054-$16,325
Fees for Services Accounting-$12,145-$12,145
Information Technology-$7,606-$7,606
Payroll Taxes$4,847$2,237$373$7,457
Insurance-$4,009-$4,009
Fees for Service Investment Mgmnt Fees-$3,425-$3,425
Other Expenses$699$944-$1,643
Advertising$620$166-$786
Fees for Services Other-$600-$600
Total Functional Expenses$199,014$75,468$4,833$279,315
International Activity

International Summary

Offices
1
Employees
3
Spending
$117,615

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
NepalGrant ProgramsCost of Living Grantvocational Training Grantbusiness Grantscholarship Grant13$117,615
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$131,232
Fundraising Direct Expenses$37,267
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mt Rainier Climb$54,445$54,445$7,317$47,128
Everest Base Camp Trek$26,167$26,167$10,680$15,487
Total Events$161,648$131,232$37,267$93,965
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
Yes
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
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, Section B, Line 11B

Executive director and board members review the 990 prior to filing the return.

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

Potential conflicts are reviewed annually at board meeting.

Form 990, Part VI, Section B, Line 15A

The financial committee reviews the executive director's preformance toward daily operations and board-established priorities two times each year. Regional and like-missioned salary data is also considered by the committee and board regularly.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
The Juniper Fund
EIN
46-1491983
Phone
4255222749
Address
PO BOX 30829, SEATTLE, WA 98103

Signing Officer

Name
Christine Hass
Title
Executive Director
Phone
4255222749
Signed
2024-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christine Hass
Formed
2012
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
8

Preparer

Firm
Hogantaylor Llp
Address
2222 SOUTH UTICA PL SUITE 200, TULSA, OK 74114
Preparer
Megan Courtney
Phone
9187452333
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Prior to 2023, we provided cash grants directly from our us based account to individual accounts for our beneficiaries. In early 2023, we executed an mou with shangri-la nepal foundation, a nepal based ngo, and now work with their office to execute our grants, as per the government requirements in nepal.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0219422
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0211189
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0343813
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0301063
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0310757
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01386244
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt015219
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02712
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt021114
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt039045
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt081518
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.60600
IRS990ScheduleA/PublicSupportPY170Pct00.65660
IRS990ScheduleA/PublicSupportTotal170Amt0875562
IRS990ScheduleA/SubstantialContributorsTotAmt0510682
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0219422
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0211189
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0343813
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0301063
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0310757
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01386244
IRS990ScheduleA/TotalSupportAmt01444771
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0549
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt016064
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0367
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt02502
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt019482
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt03
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0117615
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0NEPAL
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0COST OF LIVING GRANTVOCATIONAL TRAINING GRANTBUSINESS GRANTSCHOLARSHIP GRANT
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0GRANT PROGRAMS
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt03
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt0117615
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0BIANNUAL IN-PERSON VISITS WITH BENEFICIARIES WHO RECEIVE FUNDS, REGULAR VISITS TO ALL GRANT RECIPIENTS OF BUSINESS AND VOCATIONAL TRAINING GRANTS AT A MINIMUM OF ONE TIME PER YEAR, ENSURE RECIPIENTS RECEIVE THE COST OF LIVING GRANTS, SPOT CHECK CLASS ATTENDANCE, AND REGULAR WELLNESS CHECK PHONE CALLS TO ALL BENEFICIARIES
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalEmployeeCnt03
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt0117615
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt030416
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt030416
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt037267
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MT RAINIER CLIMB
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0EVEREST BASE CAMP TREK
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01229
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt0759
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt098
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02086
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt054445
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt026167
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt081036
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0161648
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt054445
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt026167
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt050620
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0131232
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt093965
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt08118
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt08118
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt06315
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt024312
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07317
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt010680
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt04
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt02336
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0415
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt02751
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADVISORS TO THE COMMUNITY FOUNDATION, FOR THE PURPOSE OF PROVIDING RECOMMENDATIONS ON THE DISTRIBUTIONS OF FUNDS GRANTED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO 2023, WE PROVIDED CASH GRANTS DIRECTLY FROM OUR US BASED ACCOUNT TO INDIVIDUAL ACCOUNTS FOR OUR BENEFICIARIES. IN EARLY 2023, WE EXECUTED AN MOU WITH SHANGRI-LA NEPAL FOUNDATION, A NEPAL BASED NGO, AND NOW WORK WITH THEIR OFFICE TO EXECUTE OUR GRANTS, AS PER THE GOVERNMENT REQUIREMENTS IN NEPAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR AND BOARD MEMBERS REVIEW THE 990 PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POTENTIAL CONFLICTS ARE REVIEWED ANNUALLY AT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCIAL COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S PREFORMANCE TOWARD DAILY OPERATIONS AND BOARD-ESTABLISHED PRIORITIES TWO TIMES EACH YEAR. REGIONAL AND LIKE-MISSIONED SALARY DATA IS ALSO CONSIDERED BY THE COMMITTEE AND BOARD REGULARLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/StatesWhereCopyOfReturnIsFldCd1CT
IRS990/StatesWhereCopyOfReturnIsFldCd2CA
IRS990/StatesWhereCopyOfReturnIsFldCd3FL
IRS990/StatesWhereCopyOfReturnIsFldCd4KS
IRS990/StatesWhereCopyOfReturnIsFldCd5ME
IRS990/StatesWhereCopyOfReturnIsFldCd6MD
IRS990/StatesWhereCopyOfReturnIsFldCd7MA
IRS990/StatesWhereCopyOfReturnIsFldCd8MI
IRS990/StatesWhereCopyOfReturnIsFldCd9NV
IRS990/StatesWhereCopyOfReturnIsFldCd10NJ
IRS990/StatesWhereCopyOfReturnIsFldCd11OH
IRS990/StatesWhereCopyOfReturnIsFldCd12OK
IRS990/StatesWhereCopyOfReturnIsFldCd13OR
IRS990/StatesWhereCopyOfReturnIsFldCd14PA
IRS990/StatesWhereCopyOfReturnIsFldCd15TN
IRS990/StatesWhereCopyOfReturnIsFldCd16UT
IRS990/StatesWhereCopyOfReturnIsFldCd17WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00

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