Civic Intelligence

Jem Charitable Foundation

990PF • Fiscal year 2022 • EIN 47-2054575

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

3910 Caughey Road 210Erie, PA 16506

(814) 459-1445

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2022 filings • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

2022 filings • $10M-$25M nonprofits • Source year 2022

Net Margin

67th percentile

18%

Higher net margin than 67% of similar nonprofits.

2022 filings • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

26th percentile

$11,250

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2022 filings • $10M-$25M nonprofits • Source year 2022

Asset Growth

10th percentile

-16%

Faster asset growth than 10% of similar nonprofits.

2022 filings • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

17th percentile

-36%

Faster revenue growth than 17% of similar nonprofits.

2022 filings • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Down

$21,840,010

Down $4,044,843 (-16%) from 2021

Net Assets

Down

$21,839,627

Down $4,043,346 (-16%) from 2021

Liabilities

Down

$383

Down $1,497 (-80%) from 2021

Revenue

Down

$1,431,342

Down $800,380 (-36%) from 2021

Expenses

Down

$1,174,774

Down $62,330 (-5.0%) from 2021

Net Income

Down

$256,568

Down $738,050 (-74%) from 2021

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2014: $1,613Liabilities 2014: $02014Assets 2015: $1,997Liabilities 2015: $1Net Assets 2015: $1,9972015Assets 2016: $122Liabilities 2016: $0Net Assets 2016: $1222016Assets 2017: $3,005,586Liabilities 2017: $0Net Assets 2017: $3,005,5862017Assets 2018: $18,676,805Liabilities 2018: $13,794Net Assets 2018: $18,663,0112018Assets 2019: $18,990,256Liabilities 2019: $506Net Assets 2019: $18,989,7502019Assets 2020: $24,040,473Liabilities 2020: $585Net Assets 2020: $24,039,8882020Assets 2021: $25,884,853Liabilities 2021: $1,880Net Assets 2021: $25,882,9732021Assets 2022: $21,840,010Liabilities 2022: $383Net Assets 2022: $21,839,6272022Assets 2023: $23,834,548Liabilities 2023: $1,355Net Assets 2023: $23,833,1932023Assets 2024: $26,133,498Liabilities 2024: $695Net Assets 2024: $26,132,8032024

Highlighted filing

2022

Assets$21,840,010
Liabilities$383
Net Assets$21,839,627

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2014: $24,000Expenses 2014: $22,387Net Income 2014: $1,6132014Revenue 2015: $6,000Expenses 2015: $5,616Net Income 2015: $3842015Revenue 2016: $0Expenses 2016: $1,875Net Income 2016: -$1,8752016Revenue 2017: $2,846,732Expenses 2017: $1,091,268Net Income 2017: $1,755,4642017Revenue 2018: $16,815,969Expenses 2018: $1,158,544Net Income 2018: $15,657,4252018Revenue 2019: $525,204Expenses 2019: $1,269,922Net Income 2019: -$744,7182019Revenue 2020: $3,960,512Expenses 2020: $1,283,602Net Income 2020: $2,676,9102020Revenue 2021: $2,231,722Expenses 2021: $1,237,104Net Income 2021: $994,6182021Revenue 2022: $1,431,342Expenses 2022: $1,174,774Net Income 2022: $256,5682022Revenue 2023: $462,222Expenses 2023: $1,138,168Net Income 2023: -$675,9462023Revenue 2024: $1,235,559Expenses 2024: $766,551Net Income 2024: $469,0082024

Highlighted filing

2022

Revenue$1,431,342
Expenses$1,174,774
Net Income$256,568
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL J LUBOWICKIPresidentPT$11,250-$11,250
ERNIE DISANTISVice PresidentPT$9,000-$9,000
JOHN PAGANIESecretaryPT$9,000-$9,000
JOHN MANTYLADirector-$8,000-$8,000
Filing and Contact Details

Filer

Filer Name
Jem Charitable Foundation
EIN
47-2054575
Phone
8144591445
Address
3910 CAUGHEY ROAD 210, ERIE, PA 16506

Signing Officer

Name
Michael J Lubowicki
Title
President
Signed
2023-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Michael J Lubowicki dba K2S
Address
3910 Caughey Road Suite 210, Erie, PA 16506
Preparer
Michael J Lubowicki
Phone
8144591445
Raw XML Appendix336 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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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm1JOHN MANTYLA
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt1Scholarships
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt2For property and plant
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt3For benevolent care
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt0PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt1PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt2PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt3PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientPersonNm0Cathedral Preparatory School
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientPersonNm1Gannon University
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientPersonNm2St Peter Cathedral Church
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientPersonNm3Saint Mary's Home of Erie
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt0225 West 9th Street
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt1109 University Square
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt2230 West 10th Street
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt31781 West 26th Street
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0Erie
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm1Erie
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm2Erie
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm3Erie
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd1PA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd2PA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd3PA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd016501
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd116541
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd216501
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd316508
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt01000000
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd0false
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt01009769
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt01146439
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt0136670
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr2Amt0207528
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr3Amt0182970
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt0968660
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr5Amt0968008
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt0136670
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt0831338
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt01359158
IRS990PF/UndistributedIncomeGrp/ExcessFromYear2Amt0207528
IRS990PF/UndistributedIncomeGrp/ExcessFromYear3Amt0182970
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt0968660
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt01009769
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt02190496
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt02327166
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorNum01
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm0Estate of James E Mantyla
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt0120 West 10th Street
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm0Erie
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd0PA
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd016501
IRS990ScheduleB/ContributorInformationGrp/PersonContributionInd0X
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt01484391
IRS990ScheduleB/GeneralRuleInd0X
IRS990ScheduleB/Organization501c3ExemptPFInd0X
LegalFeesSchedule/LegalFeesGrp/AdjustedNetIncomeAmt00
LegalFeesSchedule/LegalFeesGrp/CategoryTxt0KNOX MCLAUGHLIN GORNALL & SENNETT, PC
LegalFeesSchedule/LegalFeesGrp/DisbursementsCharitablePrpsAmt01105
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt01105
LegalFeesSchedule/LegalFeesGrp/NetInvestmentIncomeAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0BANK FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1DIVIDEND PROCESSING FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2E & O INSURANCE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc3INVESTMENT ACCOUNT FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc4PA REGISTRATION FEE
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt0-39
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt1752
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt290645
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt0-39
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt1752
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt21769
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt390645
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt415
TaxesSchedule/TaxesDetail/Amt030994
TaxesSchedule/TaxesDetail/Amt13619
TaxesSchedule/TaxesDetail/CategoryTxt0FEDERAL EXCISE TAX
TaxesSchedule/TaxesDetail/CategoryTxt1FOREIGN TAX EXPENSE
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL J LUBOWICKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JEM CHARITABLE FOUNDATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0% K2S MICHAEL J LUBOWICKI
ReturnHeader/Filer/BusinessNameControlTxt0JEMC
ReturnHeader/Filer/EIN0472054575
ReturnHeader/Filer/PhoneNum08144591445
ReturnHeader/Filer/USAddress/AddressLine1Txt03910 CAUGHEY ROAD 210
ReturnHeader/Filer/USAddress/CityNm0ERIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016506
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823521158
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Michael J Lubowicki dba K2S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03910 Caughey Road Suite 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Erie
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd016506
ReturnHeader/PreparerPersonGrp/PhoneNum08144591445
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael J Lubowicki
ReturnHeader/ReturnTs02023-11-14T05:01:20-08:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MICHAEL J
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LUBOWICKI
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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