Civic Intelligence

Jubilee Academy

990 • Fiscal year 2017 • EIN 51-0505773

Jul 01, 2016 to Jun 30, 2017 • Filed on Aug 28, 2017

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

53rd percentile

0.11x

Higher debt load relative to assets than 53% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

33rd percentile

0.04x

Higher debt load relative to revenue than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

61st percentile

$83,414

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

92nd percentile

59%

Faster asset growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

73rd percentile

20%

Faster revenue growth than 73% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$791,765

Up $292,662 (+59%) from 2016

Net Assets

Up

$704,345

Up $301,255 (+75%) from 2016

Liabilities

Down

$87,420

Down $8,593 (-8.9%) from 2016

Revenue

Up

$2,259,616

Up $383,418 (+20%) from 2016

Expenses

Up

$1,958,361

Up $60,045 (+3.2%) from 2016

Net Income

Up

$301,255

Up $323,373 (+1462%) from 2016

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

2017

Assets$791,765
Liabilities$87,420
Net Assets$704,345

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

2017

Revenue$2,259,616
Expenses$1,958,361
Net Income$301,255
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Aug 28, 2017
Return Version
2016v3.0
Gross Receipts
$2,358,064
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
Cash and Non-Interest-Bearing Accounts$150,057$401,594▲ $251,537
Land, Buildings, and Equipment, Net$329,163$311,603▼ $17,560
Prepaid Expenses and Deferred Charges$0$53,333▲ $53,333
Accounts Receivable$8,883$14,235▲ $5,352
Loans From Officers Directors$25,112$13,112▼ $12,000
Inventories for Sale or Use$11,000$11,000→ $0
Total Assets$499,103$791,765▲ $292,662
Liabilities
Accounts Payable and Accrued Expenses$70,901$74,308▲ $3,407
Total Liabilities$96,013$87,420▼ $8,593
Net Assets / Fund Balance
Unrestricted Net Assets$403,090$704,345▲ $301,255
Total Net Assets Fund Balance$403,090$704,345▲ $301,255
Total Liabilities and Net Assets / Fund Balance$499,103$791,765▲ $292,662

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$131,754$544,309$676,063
Leasehold Improvements$148,887$88,119$237,006
Buildings$30,962$5,585$36,547
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick GriffinExecutive DirectorFT$82,493$921$83,414

Board Members and Trustees

NameTitle
John Hair IIIPresident
Cheryl BroetjeMember
Mark KlickerMember
Ralph BroetjeMember
Trevor BroetjeMember
Dan TurleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,452,476
Program Service Revenue
$812,444
Investment Income
$1,107
Other Revenue
$-6,411
All Other Contributions
$1,362,513
Change in Net Assets
$301,255
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,188,383
Other Expenses$769,978
Total Fundraising Expense$80,616
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$801,197$138,478$49,457$989,132
All Other Expenses$94,748$63,508$11,539$169,795
Payroll Taxes$87,948$15,201$5,429$108,578
Current Officers, Directors, Trustees, and Key Employees$66,819$11,549$4,125$82,493
Occupancy$56,565$24,242-$80,807
Fees for Services Other$67,750-$150$67,900
Depreciation Depletion$44,259$20,828-$65,087
Insurance$48,945$6,049-$54,994
Office Expenses$5,556$22,223-$27,779
Other Expenses$26,749$29,041-$26,749
Travel$13,203$3,772$1,886$18,861
Other Employee Benefits$6,626$1,145$409$8,180
Advertising--$7,621$7,621
Fees for Services Accounting-$3,253-$3,253
Total Functional Expenses$1,538,456$339,289$80,616$1,958,361
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$96,373
Fundraising Gross Income$89,962
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$56,619$28,310$53$28,257
Gala$41,541$20,770$23,114$-2,344
Total Events$179,925$89,962$96,373$-6,411
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
Loans from Officers, Directors, Trustees, and Key Employees$25,112$13,112▼ $12,000
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 11B

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
2017-08-28
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
59
Volunteers
115

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/Desc0Accomplishments for 2016-2017 include: Established small groups to foster a sense of community among staff. Delivered training to more than 400 individuals from 19 States and two Canadian Provinces regarding the practices and strategies for Trauma-Informed Care. Obtained 100% efficiency rating on annual licensure audit through Washington State's Division of Behavioral Health for outpatient chemical dependency and mental health services. Created a Mental Health "Journey Group" provided emotional regulation skills for participating youth. Implemented a Student Individualized Plan to intentionally and purposefully meet the needs of all students.
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IRS990/MissionDesc0Jubilee 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. There are three 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. 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.
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IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0813469
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt030962
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05585
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt036547
IRS990ScheduleD/EquipmentGrp/BookValueAmt0131754
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0544309
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0676063
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0148887
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt088119
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0237006
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0311603
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
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt0663
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0663
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt089963
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt020771
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt028309
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt040883
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt096373
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0300
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt015000
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt015300
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Gala
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt041541
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt056619
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt081765
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0179925
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020770
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt028310
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt040882
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt089962
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-6411
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt02190
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt02190
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt020265
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt043432
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt023114
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt053
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt08859
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt025929
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt034788
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt013112
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0Broetje Orchards
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Finance the purchase of a phone system
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt041112
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Business owned by board members
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt013112
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 11b
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
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0499103
IRS990/TotalAssetsEOYAmt0791765
IRS990/TotalAssetsGrp/BOYAmt0499103
IRS990/TotalAssetsGrp/EOYAmt0791765
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01452476
IRS990/TotalEmployeeCnt059
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt080616
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0339289
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01538456
IRS990/TotalFunctionalExpensesGrp/TotalAmt01958361
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt096013
IRS990/TotalLiabilitiesEOYAmt087420
IRS990/TotalLiabilitiesGrp/BOYAmt096013
IRS990/TotalLiabilitiesGrp/EOYAmt087420
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0403090
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0704345
IRS990/TotalOtherCompensationAmt0921
IRS990/TotalProgramServiceExpensesAmt01538456
IRS990/TotalProgramServiceRevenueAmt0812444
IRS990/TotalReportableCompFromOrgAmt082493
IRS990/TotalRevenueGrp/ExclusionAmt0-6329
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0813469
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02259616
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0115
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0499103

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