Civic Intelligence

Jubilee Academy

990 • Fiscal year 2015 • EIN 51-0505773

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 19, 2016

29 Jubilee CirclePrescott, WA 99348

(509) 749-2103

Siviq Scores

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

Liabilities / Assets

59th percentile

0.18x

Higher debt load relative to assets than 59% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

34th percentile

0.05x

Higher debt load relative to revenue than 34% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

41st percentile

0.1%

Higher net margin than 41% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

57th percentile

$77,043

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

76th percentile

12%

Faster asset growth than 76% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

65th percentile

10%

Faster revenue growth than 65% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$518,529

Up $57,405 (+12%) from 2014

Net Assets

Up

$425,208

Up $2,901 (+0.7%) from 2014

Liabilities

Up

$93,321

Up $54,504 (+140%) from 2014

Revenue

Up

$2,030,778

Up $191,378 (+10%) from 2014

Expenses

Down

$2,027,877

Down $144,558 (-6.7%) from 2014

Net Income

Up

$2,901

Up $335,936 (+101%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $442,793Liabilities 2011: $70,794Net Assets 2011: $371,9992011Assets 2012: $591,919Liabilities 2012: $40,167Net Assets 2012: $551,7522012Assets 2013: $799,424Liabilities 2013: $44,082Net Assets 2013: $755,3422013Assets 2014: $461,124Liabilities 2014: $38,817Net Assets 2014: $422,3072014Assets 2015: $518,529Liabilities 2015: $93,321Net Assets 2015: $425,2082015Assets 2016: $499,103Liabilities 2016: $96,013Net Assets 2016: $403,0902016Assets 2017: $791,765Liabilities 2017: $87,420Net Assets 2017: $704,3452017Assets 2018: $924,884Liabilities 2018: $68,908Net Assets 2018: $855,9762018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2015

Assets$518,529
Liabilities$93,321
Net Assets$425,208

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,124,897Expenses 2011: $1,992,024Net Income 2011: $132,8732011Revenue 2012: $2,096,214Expenses 2012: $1,916,461Net Income 2012: $179,7532012Revenue 2013: $2,273,064Expenses 2013: $2,069,474Net Income 2013: $203,5902013Revenue 2014: $1,839,400Expenses 2014: $2,172,435Net Income 2014: -$333,0352014Revenue 2015: $2,030,778Expenses 2015: $2,027,877Net Income 2015: $2,9012015Revenue 2016: $1,876,198Expenses 2016: $1,898,316Net Income 2016: -$22,1182016Revenue 2017: $2,259,616Expenses 2017: $1,958,361Net Income 2017: $301,2552017Revenue 2018: $1,845,213Expenses 2018: $1,693,582Net Income 2018: $151,6312018Revenue 2019: $560,070Expenses 2019: $1,416,046Net Income 2019: -$855,9762019

Highlighted filing

2015

Revenue$2,030,778
Expenses$2,027,877
Net Income$2,901
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 19, 2016
Return Version
2014v6.0
Gross Receipts
$2,072,822
Mission and Program Overview

Mission

The organization operates a Christian school reaching out to students that are unsuccessful in the mainstream school environment.

Operates a Christian school reaching out to students unsuccessful in the mainstream school environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$348,589$352,961▲ $4,372
Cash and Non-Interest-Bearing Accounts$36,200$141,301▲ $105,101
Prepaid Expenses and Deferred Charges$50,729--
Accounts Receivable$14,606$13,267▼ $1,339
Inventories for Sale or Use$11,000$11,000→ $0
Total Assets$461,124$518,529▲ $57,405
Liabilities
Accounts Payable and Accrued Expenses$38,817$56,209▲ $17,392
Unsecured Notes Loans Payable-$37,112-
Total Liabilities$38,817$93,321▲ $54,504
Net Assets / Fund Balance
Unrestricted Net Assets$422,307$425,208▲ $2,901
Total Net Assets Fund Balance$422,307$425,208▲ $2,901
Total Liabilities and Net Assets / Fund Balance$461,124$518,529▲ $57,405

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$186,698$481,206$667,904
Leasehold Improvements$133,427$75,081$208,508
Buildings$32,836$3,711$36,547
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick GriffinExecutive DirectorFT$70,013$7,030$77,043

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,545,769
Program Service Revenue
$489,272
Investment Income
$35
Other Revenue
$-4,298
All Other Contributions
$1,452,469
Change in Net Assets
$2,901
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,345,414
Other Expenses$682,463
Total Fundraising Expense$112,307
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$864,930$149,494$53,391$1,067,815
All Other Expenses$84,447$35,541$6,156$126,144
Payroll Taxes$98,551$17,033$6,083$121,667
Other Employee Benefits$69,594$12,029$4,296$85,919
Occupancy$55,822$23,924-$79,746
Depreciation Depletion$48,032$22,603-$70,635
Current Officers, Directors, Trustees, and Key Employees$56,710$9,802$3,501$70,013
Insurance$61,439$7,594-$69,033
Fees for Services Other$11,716-$29,787$41,503
Other Expenses$19,743$28,914$3,964$19,743
Office Expenses$2,644$10,578-$13,222
Travel$6,758$1,931$965$9,654
Advertising--$4,164$4,164
Fees for Services Legal-$3,367-$3,367
Fees for Services Accounting-$1,237-$1,237
Total Functional Expenses$1,591,523$324,047$112,307$2,027,877
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$42,044
Fundraising Gross Income$37,746
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Out of the Woods Gala$37,469$9,025$496$8,529
Yakima Golfers Against Gangs$68,216$8,662-$8,662
Total Events$131,046$37,746$42,044$-4,298
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
No
Annual disclosure for covered persons
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
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, Section A, line 2

Ralph Broetje, Cheryl Broetje, & Trevor Broetje - Family Relationship

Form 990, Part VI, Section B, line 11

Form 990 is received and reviewed by the Executive Director prior to distributing to board members for review. Corrections and questions are resolved prior to the approval by the board members.

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

Monitoring and enforcement of the conflict of interest policy is an ongoing activity that is specifically addressed annually at the board of directors meeting.

Form 990, Part VI, Section B, line 15

Compensation for the Executive Director is established by board action. Top management positions (School Principal, Development Director, Program Director, Chaplain, and others) are tentatively negotiated between the perspective employee and the Executive Director. If these two parties tentatively agree, a recommendation is made to the Board. The Board then confirms or amends the recommendation. In summary, the Board has final and absolute authority in establishing compensation for the Executive Director and other employees.

Form 990, Part VI, Section C, line 19

Documents, policies, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Jubilee Academy
EIN
51-0505773
Phone
5097492103
Address
29 Jubilee Circle, Prescott, WA 99348
Doing Business As
Jubilee Leadership Academy

Signing Officer

Name
Rick Griffin
Title
Executive Director
Phone
5097492103
Signed
2016-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Griffin
Formed
1993
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
67
Volunteers
60

Preparer

Firm
Northwest CPA Group PLLC
Address
1333 Columbia Park Trail Ste 210, Richland, WA 99352
Preparer
Alison C Gebers
Phone
5097351300
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IRS990/Desc0Jubilee Academy's mission is to provide a Christ centered community where youth can find a new beginning. Jubilee is a 400-acre behavioral not-for-profit youth ranch with a 60 plus bed residential program. Jubilee's program is for young men ages 13 to 18. Jubilee employs over 30 full time staff for the residential program and the Washington State accredited academy. We employ two full time counselors and a host of other support staff. Our goal is to work with behavioral issues stemming from family functioning, legal problems, academic failure, and substance abuse. We work with mental health disorders including, but not limited to, ADD, ADHD, ODD, anxiety, depression, and anger management. Our program also teaches work ethic with on-site vocational opportunities such as horsemanship, animal husbandry, food service, and facilities and grounds maintenance. Our goal is to use our resources received through donations and tuition to provide students with the best spiritual care, counseling, academics and life skills that will equip them for a new beginning and a hopeful future.Accomplishments for 2014-2015 include:- Received a $4,000 cash award for winning the World Magazines Northwest Region Hope for Effective Compassion Award and then $20,000 for winning the National Award.- Obtained licensure through Washington State's Division of Behavioral Health for outpatient chemical dependency and mental health services.- Created thorough screening process of students that includes review of background information, health history and physical and mental status.- Established documentation that outlines the decision of the organization regarding the role of staff in the management of student medication and any relevant risk management policy and practice issues.100% of the June 2015 graduating seniors received scholarships for high education.
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0481206
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0133427
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt075081
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0352961
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Nondiscrimination policies outlined on webpage www.jlacademy.org
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt028444
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt059554
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt05302
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt042044
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Out of the Woods Gala
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Yakima Golfers Against Gangs
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt07771
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt04447
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt025361
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09025
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08662
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IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt0798
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Ralph Broetje, Cheryl Broetje, & Trevor Broetje - Family Relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is received and reviewed by the Executive Director prior to distributing to board members for review. Corrections and questions are resolved prior to the approval by the board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Monitoring and enforcement of the conflict of interest policy is an ongoing activity that is specifically addressed annually at the board of directors meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation for the Executive Director is established by board action. Top management positions (School Principal, Development Director, Program Director, Chaplain, and others) are tentatively negotiated between the perspective employee and the Executive Director. If these two parties tentatively agree, a recommendation is made to the Board. The Board then confirms or amends the recommendation. In summary, the Board has final and absolute authority in establishing compensation for the Executive Director and other employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents, policies, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
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IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
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IRS990/TerminateOperationsInd00
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IRS990/TotalProgramServiceExpensesAmt01591523
IRS990/TotalProgramServiceRevenueAmt0489272
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02030778
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt060
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IRS990/TravelGrp/TotalAmt09654
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt029 Jubilee Circle
IRS990/USAddress/CityNm0Prescott
IRS990/USAddress/StateAbbreviationCd0WA

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