Civic Intelligence

Wg and Jb Manson Charitable Trust

990 • Fiscal year 2019 • EIN 46-7497822

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 07, 2020

Organization ProfileN/A
701 East Commercial BlvdOakland Park, FL 33334

(954) 491-1065

Siviq Scores

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

Liabilities / Assets

14th percentile

0.01x

Higher debt load relative to assets than 14% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

40th percentile

0.15x

Higher debt load relative to revenue than 40% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

82nd percentile

25%

Higher net margin than 82% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

14th percentile

$42,447

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

57th percentile

5.8%

Faster asset growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

90th percentile

50%

Faster revenue growth than 90% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$12,271,151

Up $670,972 (+5.8%) from 2018

Net Assets

Up

$12,154,790

Up $708,528 (+6.2%) from 2018

Liabilities

Down

$116,361

Down $37,556 (-24%) from 2018

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin82nd percentile

Revenue

Up

$792,242

Up $265,542 (+50%) from 2018

Expenses

Down

$594,444

Down $31,202 (-5.0%) from 2018

Net Income

Up

$197,798

Up $296,744 (+300%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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

$15M$10M$5.0M$0Assets 2014: $13,738,527Liabilities 2014: $362,460Net Assets 2014: $13,376,0672014Assets 2015: $12,621,047Liabilities 2015: $98,216Net Assets 2015: $12,522,8312015Assets 2016: $12,830,372Liabilities 2016: $356,173Net Assets 2016: $12,474,1992016Assets 2017: $12,734,222Liabilities 2017: $173,910Net Assets 2017: $12,560,3122017Assets 2018: $11,600,179Liabilities 2018: $153,917Net Assets 2018: $11,446,2622018Assets 2019: $12,271,151Liabilities 2019: $116,361Net Assets 2019: $12,154,7902019Assets 2020: $12,095,486Liabilities 2020: $142,296Net Assets 2020: $11,953,1902020Assets 2021: $12,592,228Liabilities 2021: $141,632Net Assets 2021: $12,450,5962021Assets 2022: $11,133,340Liabilities 2022: $169,022Net Assets 2022: $10,964,3182022Assets 2023: $11,251,618Liabilities 2023: $265,594Net Assets 2023: $10,986,0242023Assets 2024: $11,324,030Liabilities 2024: $179,916Net Assets 2024: $11,144,1142024

Highlighted filing

2019

Assets$12,271,151
Liabilities$116,361
Net Assets$12,154,790
Open 2019 Filing

Operations Trend

Revenue Growth90th percentile

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

$1.0M$500K$0-$500KRevenue 2014: $373,061Expenses 2014: $454,035Net Income 2014: -$80,9742014Revenue 2015: $402,715Expenses 2015: $532,809Net Income 2015: -$130,0942015Revenue 2016: $493,606Expenses 2016: $662,053Net Income 2016: -$168,4472016Revenue 2017: $617,689Expenses 2017: $635,601Net Income 2017: -$17,9122017Revenue 2018: $526,700Expenses 2018: $625,646Net Income 2018: -$98,9462018Revenue 2019: $792,242Expenses 2019: $594,444Net Income 2019: $197,7982019Revenue 2020: $552,738Expenses 2020: $595,652Net Income 2020: -$42,9142020Revenue 2021: $537,223Expenses 2021: $459,665Net Income 2021: $77,5582021Revenue 2022: $427,293Expenses 2022: $530,293Net Income 2022: -$103,0002022Revenue 2023: $641,111Expenses 2023: $675,993Net Income 2023: -$34,8822023Revenue 2024: $585,789Expenses 2024: $654,309Net Income 2024: -$68,5202024

Highlighted filing

2019

Revenue$792,242
Expenses$594,444
Net Income$197,798
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 7, 2020
Return Version
2019v5.0
Gross Receipts
$2,032,918
Mission and Program Overview

Mission

Provide support to charitable and educational organizations, specifically Huggins Hospital and Wolfeboro Area Children's Center located in Wolfeboro, NH and annual educational scholarships to students at high school in New Jersey.

Provide support to charitable and educational organizations named within the Trust Document.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$11,546,538$12,202,505▲ $655,967
Cap Stk Tr Prin Current Funds$11,446,262$12,154,790▲ $708,528
Savings and Temporary Cash Investments$30,653$38,150▲ $7,497
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$11,600,179$12,271,151▲ $670,972
Other Assets Total$22,988$30,496▲ $7,508
Liabilities
Other Liabilities$133,493$95,061▼ $38,432
Accounts Payable and Accrued Expenses$20,424$21,300▲ $876
Total Liabilities$153,917$116,361▼ $37,556
Net Assets / Fund Balance
Total Net Assets Fund Balance$11,446,262$12,154,790▲ $708,528
Total Liabilities and Net Assets / Fund Balance$11,600,179$12,271,151▲ $670,972
Compensation and Service Providers
Top Officer Pay14th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Barbara J JagusztynTrusteePT$42,447$42,447
Richard J JagusztynTrusteePT$42,447$42,447
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$792,242
Other Revenue
$0
Change in Net Assets
$197,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$501,957
Salaries, Compensation, and Employee Benefits$84,894
Other Expenses$7,593
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$501,957--$501,957
Current Officers, Directors, Trustees, and Key Employees-$84,894-$84,894
Fees for Services Accounting-$5,875-$5,875
Travel-$1,491-$1,491
Other Expenses-$227-$227
Total Functional Expenses$501,957$92,487$0$594,444
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wolfeboro Area Childrens CenWolfeboro, NH-Pursuant to Terms of Charitable Tr$250,979
Huggins HospitalWolfeboro, NH-Pursuant to Terms in Charitable Tr$250,978
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Distributions -accrued$95,061
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
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 2: Description of Business or Family Relationship of Officers, Directors, Et

“The trustees are husband and wife. The trustees also own a cpa firm together.”

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

“After the form 990 is prepared by co-trustee barbara jagusztyn, it will be reviewed by co-trustee richard jagusztyn. Any questions about the preparation or it's contents will be resolved prior to filing.”

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

“Trustees must sign the conflict of interest policy prior to the filing of the tax return.”

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

“Trustees receive trustee fees which are based upon local trustee comparability data.”

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

“Trustees receive trustee fees which are based upon local trustee comparability data.”

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

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Wg and Jb Manson Charitable Tr
EIN
46-7497822
Phone
9544911065
Address
701 EAST COMMERCIAL BLVD, OAKLAND PARK, FL 33334

Signing Officer

Name
Richard Jagusztyn
Title
Co-ttee
Signed
2020-06-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard J Jagusztyn
Formed
2014
Legal Domicile
Fl
Voting Board Members
2
Independent Board Members
2
Employees
0

Preparer

Firm
Jagusztyn & Jagusztyn PA
Address
701 East Commercial Blvd200, Ft Lauderdale, FL 33334
Preparer
Richard Jagusztynmstcpa
Phone
9544911065
Raw XML Appendix375 raw XML fields

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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE TRUSTEES MEET WITH KEY OFFICERS OF THE SUPPORTED ORGANIZATIONS ON A PERIODIC BASIS TO UNDERSTANDS THE NEEDS OF THE SUPPORTED ORGANIZATIONS AND THE USES OF DONATIONS RECEIVED FROM THIS CHARITABLE TRUST. IN BETWEEN MEETINGS THE TRUSTEES REVIEW FINANCIAL STATEMENTS AND TAX RETURNS TO BETTER UNDERSTAND THEIR OPERATIONS AND NEEDS. EMAIL AND PHONE CONTACT IS USED TO ASK SPECIFIC QUESTIONS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THIS CHARITABLE TRUST FURTHERED THE EXEMPT PURPOSES OF THE SUPPORTED ORGANIZATIONS BY PROVIDING FUNDING FOR KEY EXEMPT PURPOSE PROGRAMS.SEE 990 PART III, LINE 1, FOR SUPPORTED ORGANIZATIONS.
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0HUGGINS HOSPITAL
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1WOLFEBORO AREA CHILDRENS CENTER I
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IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt095061
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DISTRIBUTIONS -ACCRUED
IRS990ScheduleD/TotalLiabilityAmt095061
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IRS990ScheduleI/RecipientTable/CashGrantAmt0250978
IRS990ScheduleI/RecipientTable/CashGrantAmt1250979
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PURSUANT TO TERMS IN CHARITABLE TR
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1PURSUANT TO TERMS OF CHARITABLE TR
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IRS990ScheduleI/RecipientTable/RecipientEIN1020314542
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1180 S MAIN STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WOLFEBORO
IRS990ScheduleI/RecipientTable/USAddress/CityNm1WOLFEBORO
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUSTEES ARE HUSBAND AND WIFE. THE TRUSTEES ALSO OWN A CPA FIRM TOGETHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AFTER THE FORM 990 IS PREPARED BY CO-TRUSTEE BARBARA JAGUSZTYN, IT WILL BE REVIEWED BY CO-TRUSTEE RICHARD JAGUSZTYN. ANY QUESTIONS ABOUT THE PREPARATION OR IT'S CONTENTS WILL BE RESOLVED PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRUSTEES MUST SIGN THE CONFLICT OF INTEREST POLICY PRIOR TO THE FILING OF THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRUSTEES RECEIVE TRUSTEE FEES WHICH ARE BASED UPON LOCAL TRUSTEE COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRUSTEES RECEIVE TRUSTEE FEES WHICH ARE BASED UPON LOCAL TRUSTEE COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt011600179
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IRS990/TotalContributionsAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0501957
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0153917
IRS990/TotalLiabilitiesGrp/EOYAmt0116361
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IRS990/TotalProgramServiceExpensesAmt0501957
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0701 EAST COMMERCIAL BLVD 200
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IRS990/USAddress/ZIPCd0333343392
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD JAGUSZTYN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-TTEE
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WG AND JB MANSON CHARITABLE TR
ReturnHeader/Filer/BusinessNameControlTxt0WGAN
ReturnHeader/Filer/EIN0467497822
ReturnHeader/Filer/PhoneNum09544911065
ReturnHeader/Filer/USAddress/AddressLine1Txt0701 EAST COMMERCIAL BLVD
ReturnHeader/Filer/USAddress/CityNm0OAKLAND PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033334
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650003251
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jagusztyn & Jagusztyn PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0701 East Commercial Blvd200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ft Lauderdale
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033334
ReturnHeader/PreparerPersonGrp/PhoneNum09544911065
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD JAGUSZTYNMSTCPA
ReturnHeader/ReturnTs02020-06-07T13:33:22-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,271,151
Liabilities
$116,361
Net assets
$12,154,790
Revenue
$792,242
Expenses
$594,444
Net income
$197,798
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$0.18$11.1$0.59$0.65$0.07
2023Summary only. Only limited summary data is available for this year.$11.3$0.27$11.0$0.64$0.68$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$0.17$11.0$0.43$0.53$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.6$0.14$12.5$0.54$0.46$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.1$0.14$12.0$0.55$0.60$0.04
2019Detailed filing. Detailed filing data is available for this year.$12.3$0.12$12.2$0.79$0.59$0.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.6$0.15$11.4$0.53$0.63$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.7$0.17$12.6$0.62$0.64$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.8$0.36$12.5$0.49$0.66$0.17
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.6$0.10$12.5$0.40$0.53$0.13
2014Summary only. Only limited summary data is available for this year.$13.7$0.36$13.4$0.37$0.45$0.08