Civic Intelligence

Joslyn Castle and Garden

990 • Fiscal year 2014 • EIN 47-0768416

Jun 01, 2013 to May 31, 2014 • Filed on Sep 18, 2014

3902 Davenport Street68131

(402) 595-2199

Siviq Scores

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

Liabilities / Assets

58th percentile

0.09x

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

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

Liabilities / Revenue

51st percentile

0.05x

Higher debt load relative to revenue than 51% of similar nonprofits.

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

Net Margin

82nd percentile

25%

Higher net margin than 82% of similar nonprofits.

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

Top Officer Pay

86th percentile

$90,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

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

Asset Growth

93rd percentile

81%

Faster asset growth than 93% of similar nonprofits.

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

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

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

Assets

Up

$364,448

Up $163,122 (+81%) from 2013

Net Assets

Up

$330,924

Up $176,269 (+114%) from 2013

Liabilities

Down

$33,524

Down $13,147 (-28%) from 2013

Revenue

Up

$694,663

Up $122,712 (+21%) from 2013

Expenses

Down

$518,393

Down $23,845 (-4.4%) from 2013

Net Income

Up

$176,270

Up $146,557 (+493%) from 2013

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 2011: $206,762Liabilities 2011: $23,411Net Assets 2011: $183,3512011Assets 2012: $175,352Liabilities 2012: $50,410Net Assets 2012: $124,9422012Assets 2013: $201,326Liabilities 2013: $46,671Net Assets 2013: $154,6552013Assets 2014: $364,448Liabilities 2014: $33,524Net Assets 2014: $330,9242014Assets 2015: $490,762Liabilities 2015: $24,162Net Assets 2015: $466,6002015Assets 2016: $551,419Liabilities 2016: $62,453Net Assets 2016: $488,9662016Assets 2017: $496,724Liabilities 2017: $80,858Net Assets 2017: $415,8662017Assets 2018: $564,385Liabilities 2018: $32,118Net Assets 2018: $532,2672018Assets 2019: $549,816Liabilities 2019: $74,399Net Assets 2019: $475,4172019Assets 2020: $832,499Liabilities 2020: $170,881Net Assets 2020: $661,6182020Assets 2021: $848,933Liabilities 2021: $188,631Net Assets 2021: $660,3022021Assets 2022: $990,606Liabilities 2022: $239,079Net Assets 2022: $751,5272022Assets 2023: $1,346,519Liabilities 2023: $253,175Net Assets 2023: $1,093,3442023Assets 2024: $1,466,973Liabilities 2024: $264,065Net Assets 2024: $1,202,9082024

Highlighted filing

2014

Assets$364,448
Liabilities$33,524
Net Assets$330,924

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $571,139Expenses 2011: $421,274Net Income 2011: $149,8652011Revenue 2012: $310,938Expenses 2012: $369,347Net Income 2012: -$58,4092012Revenue 2013: $571,951Expenses 2013: $542,238Net Income 2013: $29,7132013Revenue 2014: $694,663Expenses 2014: $518,393Net Income 2014: $176,2702014Revenue 2015: $702,535Expenses 2015: $537,733Net Income 2015: $164,8022015Revenue 2016: $550,096Expenses 2016: $527,730Net Income 2016: $22,3662016Revenue 2017: $561,752Expenses 2017: $634,922Net Income 2017: -$73,1702017Revenue 2018: $787,209Expenses 2018: $670,808Net Income 2018: $116,4012018Revenue 2019: $639,427Expenses 2019: $696,277Net Income 2019: -$56,8502019Revenue 2020: $701,775Expenses 2020: $515,574Net Income 2020: $186,2012020Revenue 2021: $576,705Expenses 2021: $578,021Net Income 2021: -$1,3162021Revenue 2022: $892,312Expenses 2022: $777,517Net Income 2022: $114,7952022Revenue 2023: $1,339,145Expenses 2023: $997,328Net Income 2023: $341,8172023Revenue 2024: $1,119,200Expenses 2024: $1,009,636Net Income 2024: $109,5642024

Highlighted filing

2014

Revenue$694,663
Expenses$518,393
Net Income$176,270
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Sep 18, 2014
Return Version
2013v3.1
Gross Receipts
$713,749
Mission and Program Overview

Mission

The joslyn castle preserves the legacy of george and sarah joslyn through stewardship of their historic home and by offering diverse cultural programming that informs and inspires the community.

To generate awareness, foster appreciation, and attract financial support to preserve and restore the buildings and grounds of Joslyn Castle to enrich the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$99,502$251,983▲ $152,481
Land, Buildings, and Equipment, Net$101,824$112,434▲ $10,610
Prepaid Expenses and Deferred Charges-$31-
Savings and Temporary Cash Investments-$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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$201,326$364,448▲ $163,122
Other Assets Total-$0-
Liabilities
Deferred Revenue$29,123$33,524▲ $4,401
Accounts Payable and Accrued Expenses$16,851--
Other Liabilities$697--
Total Liabilities$46,671$33,524▼ $13,147
Net Assets / Fund Balance
Unrestricted Net Assets$53,596$199,760▲ $146,164
Temporarily Rstr Net Assets$101,059$131,164▲ $30,105
Total Net Assets Fund Balance$154,655$330,924▲ $176,269
Total Liabilities and Net Assets / Fund Balance$201,326$364,448▲ $163,122

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$101,824-$101,824
Other Land Buildings$9,412$1,569$10,981
Equipment$1,198$300$1,498
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Julie ReillyExecutive DirectorFT$90,000$90,000

Board Members and Trustees

NameTitle
Mary JewellPresident
George KleinePresident Elect
Stephanie MattoonPresident Past
Ben HarveyDirector
Catherine Demes-MaydewDirector
Holly Mulkins-TreimentDirector
Jessica DuceDirector
Joan StandiferDirector
Linda AndersenDirector
Lorraine JeffusDirector
Mary JochimDirector
Ron CramptonDirector
Susan McMannamaDirector
Francie PrierGuild Rep
Sharon McGillSecretary
Dani PenkeTreasurer
David LevyVP Development
Tim McGillVP Property Man
Revenue and Support

Revenue Composition

Contributions and Grants
$442,451
Program Service Revenue
$191,894
Investment Income
$0
Other Revenue
$60,318
All Other Contributions
$416,217
Change in Net Assets
$176,270
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$276,543
Salaries, Compensation, and Employee Benefits$241,850
Total Fundraising Expense$13,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$128,885--$128,885
Current Officers, Directors, Trustees, and Key Employees$90,000--$90,000
All Other Expenses$38,227$2,878$7,870$48,975
Fees for Services Other$24,685$5,270$4,960$34,915
Travel$29,886--$29,886
Insurance$25,423--$25,423
Payroll Taxes$22,965--$22,965
Advertising$15,954$851-$16,805
Other Expenses$11,890$1,867$742$13,757
Office Expenses$10,248-$276$10,524
Fees for Services Accounting-$3,350-$3,350
Depreciation Depletion$1,869--$1,869
Total Functional Expenses$472,905$31,640$13,848$518,393
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$30,362
Fundraising Direct Expenses$16,207
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$30,289$20,764$2,013$18,751
Event 2$5,162$3,218$4,808$-1,590
Total Events$35,451$23,982$14,101$9,881
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
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
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, Line 11B: Form 990 Review Process

After completion and before filing of the Form 990, it is reviewed by the organization's executive director, president and treasurer.

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

Compliance is monitored through annual interest disclosure forms signed by officers and directors each year.

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

The Board worked with a professional search firm to facilitate the hiring and compensation determination for the Executive Director. The professional investigated comparable data and assisted in deliberations and decision making.

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

The organization does not make these documents available to the public.

Filing and Contact Details

Filer

EIN
47-0768416
Phone
4025952199

Signing Officer

Name
Julie Reilly
Title
Executive Director
Signed
2014-09-18
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Ne
Voting Board Members
18
Independent Board Members
18
Employees
16

Preparer

Preparer
Michael McFarlin
Phone
4023419441
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Rounding = -$1

Form 990 Part X Line 10A - Castle and Grounds

The Joslyn Castle has received the highest designation of historic home on the national register of historic places.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8President Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP Development
IRS990/Form990PartVIISectionAGrp/TitleTxt10President Past
IRS990/Form990PartVIISectionAGrp/TitleTxt11Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP Property Man
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt16Guild Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Executive Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt012278
IRS990/FundraisingDirectExpensesAmt016207
IRS990/FundraisingGrossIncomeAmt030362
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IRS990/GoverningBodyVotingMembersCnt018
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0713749
IRS990/GrossRentsGrp/RealAmt049042
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IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
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IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt00
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
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IRS990/InsuranceGrp/ProgramServicesAmt025423
IRS990/InsuranceGrp/TotalAmt025423
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
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IRS990/IRPDocumentCnt05
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0101824
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0112434
IRS990/LandBldgEquipCostOrOtherBssAmt0114303
IRS990/LegalDomicileStateCd0NE
IRS990/LessRentalExpensesGrp/RealAmt02879
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt013956
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To generate awareness, foster appreciation, and attract financial support to preserve and restore the buildings and grounds of Joslyn Castle to enrich the community.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt0330924
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt014155
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt046163
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt046163
IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt0276
IRS990/OfficeExpensesGrp/ProgramServicesAmt010248
IRS990/OfficeExpensesGrp/TotalAmt010524
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-1
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Utilities
IRS990/OtherExpensesGrp/Desc1Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3Event Expense
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07147
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110277
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21867
IRS990/OtherExpensesGrp/ProgramServicesAmt042403
IRS990/OtherExpensesGrp/ProgramServicesAmt120857
IRS990/OtherExpensesGrp/ProgramServicesAmt29613
IRS990/OtherExpensesGrp/ProgramServicesAmt311890
IRS990/OtherExpensesGrp/TotalAmt042403
IRS990/OtherExpensesGrp/TotalAmt128746
IRS990/OtherExpensesGrp/TotalAmt219890
IRS990/OtherExpensesGrp/TotalAmt313757
IRS990/OtherLiabilitiesGrp/BOYAmt0697
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other Income
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0128885
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt022965
IRS990/PayrollTaxesGrp/TotalAmt022965
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt031
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Program Events
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0191894
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0191894
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0243092
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0347540
IRS990/PYOtherRevenueAmt0130136
IRS990/PYProgramServiceRevenueAmt0198723
IRS990/PYRevenuesLessExpensesAmt029713
IRS990/PYSalariesCompEmpBnftPaidAmt0194698
IRS990/PYTotalExpensesAmt0542238
IRS990/PYTotalRevenueAmt0571951
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0176270
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt046163
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.47$0.26$1.20$1.12$1.01$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.35$0.25$1.09$1.34$1.00$0.34
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.24$0.75$0.89$0.78$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.85$0.19$0.66$0.58$0.58$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.17$0.66$0.70$0.52$0.19
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.07$0.48$0.64$0.70$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.03$0.53$0.79$0.67$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.50$0.08$0.42$0.56$0.63$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.06$0.49$0.55$0.53$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.02$0.47$0.70$0.54$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.03$0.33$0.69$0.52$0.18
2013Summary only. Only limited summary data is available for this year.$0.20$0.05$0.15$0.57$0.54$0.03
2012Summary only. Only limited summary data is available for this year.$0.18$0.05$0.12$0.31$0.37$0.06
2011Summary only. Only limited summary data is available for this year.$0.21$0.02$0.18$0.57$0.42$0.15