Civic Intelligence

Jem Charitable Foundation

990PF • Fiscal year 2023 • EIN 47-2054575

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 16, 2024

Organization Profile
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.

2023 filings • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Source year 2023

Net Margin

5th percentile

-146%

Higher net margin than 5% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

26th percentile

$9,000

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2023 filings • $10M-$25M nonprofits • Source year 2023

Asset Growth

64th percentile

9.1%

Faster asset growth than 64% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

5th percentile

-68%

Faster revenue growth than 5% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$23,834,548

Up $1,994,538 (+9.1%) from 2022

Net Assets

Up

$23,833,193

Up $1,993,566 (+9.1%) from 2022

Liabilities

Up

$1,355

Up $972 (+254%) from 2022

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin5th percentile

Revenue

Down

$462,222

Down $969,120 (-68%) from 2022

Expenses

Down

$1,138,168

Down $36,606 (-3.1%) from 2022

Net Income

Down

-$675,946

Down $932,514 (-363%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

2023

Assets$23,834,548
Liabilities$1,355
Net Assets$23,833,193
Open 2023 Filing

Operations Trend

Revenue Growth5th percentile

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

2023

Revenue$462,222
Expenses$1,138,168
Net Income-$675,946
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 16, 2024
Return Version
2023v5.1
Compensation and Service Providers
Top Officer Pay26th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL J LUBOWICKIPresidentPT$9,000-$9,000
ERNIE DISANTISVice PresidentPT$6,750-$6,750
JOHN PAGANIESecretaryPT$6,750-$6,750
JOHN STEFANIKDirectorPT$2,250-$2,250
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
2024-10-16
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 Appendix313 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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AccountingFeesSchedule/AccountingFeesDetail/CategoryTxt0FELIX & GLOEKLER
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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdCntrctOrNONETxt0NONE
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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm0ERNIE DISANTIS
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm1JOHN STEFANIK
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm2MICHAEL J LUBOWICKI
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm3JOHN PAGANIE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt0Vice President
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt1Director
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt2President
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt3Secretary
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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt2K2S 3910 CAUGHEY ROAD STE 210
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt32612 N TORINO DR
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IRS990PF/RlnOfActyToAccomOfExmptPrpsGrp/RlnOfActyToAccomOfExmptPrpsGrp/RelationshipStatementTxt0ALLOWS TO PROMOTE CHARITABLE PURPOSES BY MAKING GRANTS TO PUBLICLY SUPPORTED 501 (C) (3) CHARITABLE ORGANIZATIONS.
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IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPersonNm0JEM CHARITABLE FOUNDATION
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPhoneNum08144591445
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/AddressLine1Txt03910 CAUGHEY ROAD SUITE 210
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IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RestrictionsOnAwardsTxt0AWARD ONLY TO PUBLIC CHARITIES
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/SubmissionDeadlinesTxt0NO DEADLINE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt0250000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt1250000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt2100000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt3400000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt0Scholarships
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/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/AppliedToCurrentYearAmt01016029
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt01107220
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt091191
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr3Amt0207528
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt0182970
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr5Amt0968660
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt091191
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt0877469
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt0390498
IRS990PF/UndistributedIncomeGrp/ExcessFromYear3Amt0207528
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt0182970
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt01016029
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt01267967
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt01359158
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0DIVIDEND PROCESSING FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1E & O INSURANCE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2INVESTMENT ACCOUNT FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc3MISCELLANEOUS FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt0134
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt185395
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt0134
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt11825
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt285395
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt3952
TaxesSchedule/TaxesDetail/Amt07599
TaxesSchedule/TaxesDetail/Amt11484
TaxesSchedule/TaxesDetail/CategoryTxt0FEDERAL EXCISE TAX
TaxesSchedule/TaxesDetail/CategoryTxt1FOREIGN TAX EXPENSE
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL J LUBOWICKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-16
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/ReturnTs02024-10-16T09:38:09-07:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,834,548
Liabilities
$1,355
Net assets
$23,833,193
Revenue
$462,222
Expenses
$1,138,168
Net income
-$675,946
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$26.1$0.00$26.1$1.24$0.77$0.47
2023Detailed filing. Detailed filing data is available for this year.$23.8$0.00$23.8$0.46$1.14$0.68
2022Detailed filing. Detailed filing data is available for this year.$21.8$0.00$21.8$1.43$1.17$0.26
2021Detailed filing. Detailed filing data is available for this year.$25.9$0.00$25.9$2.23$1.24$0.99
2020Detailed filing. Detailed filing data is available for this year.$24.0$0.00$24.0$3.96$1.28$2.68
2019Detailed filing. Detailed filing data is available for this year.$19.0$0.00$19.0$0.53$1.27$0.74
2018Detailed filing. Detailed filing data is available for this year.$18.7$0.01$18.7$16.8$1.16$15.7
2017Detailed filing. Detailed filing data is available for this year.$3.01$0.00$3.01$2.85$1.09$1.76
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.01$0.01$0.00
2014Summary only. Only limited summary data is available for this year.$0.00$0.00$0.02$0.02$0.00