Civic Intelligence

Jubilee Academy

990 • Fiscal year 2018 • EIN 51-0505773

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 15, 2019

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

48th percentile

0.07x

Higher debt load relative to assets than 48% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

33rd percentile

0.04x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

63rd percentile

8.2%

Higher net margin than 63% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

60th percentile

$83,213

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

79th percentile

17%

Faster asset growth than 79% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

15th percentile

-18%

Faster revenue growth than 15% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$924,884

Up $133,119 (+17%) from 2017

Net Assets

Up

$855,976

Up $151,631 (+22%) from 2017

Liabilities

Down

$68,908

Down $18,512 (-21%) from 2017

Revenue

Down

$1,845,213

Down $414,403 (-18%) from 2017

Expenses

Down

$1,693,582

Down $264,779 (-14%) from 2017

Net Income

Down

$151,631

Down $149,624 (-50%) from 2017

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

2018

Assets$924,884
Liabilities$68,908
Net Assets$855,976

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

2018

Revenue$1,845,213
Expenses$1,693,582
Net Income$151,631
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 15, 2019
Return Version
2017v2.3
Gross Receipts
$1,943,103
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$401,594$557,569▲ $155,975
Land, Buildings, and Equipment, Net$311,603$349,656▲ $38,053
Inventories for Sale or Use$11,000$10,200▼ $800
Accounts Receivable$14,235$5,791▼ $8,444
Prepaid Expenses and Deferred Charges$53,333$1,668▼ $51,665
Loans From Officers Directors$13,112$1,112▼ $12,000
Total Assets$791,765$924,884▲ $133,119
Liabilities
Accounts Payable and Accrued Expenses$74,308$67,796▼ $6,512
Total Liabilities$87,420$68,908▼ $18,512
Net Assets / Fund Balance
Unrestricted Net Assets$704,345$855,976▲ $151,631
Total Net Assets Fund Balance$704,345$855,976▲ $151,631
Total Liabilities and Net Assets / Fund Balance$791,765$924,884▲ $133,119

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$115,300$596,148$711,448
Leasehold Improvements$204,331$97,367$301,698
Buildings$30,025$6,522$36,547
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick GriffinExecutive DirectorFT$82,493$720$83,213

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,281,632
Program Service Revenue
$571,649
Investment Income
$5,042
Other Revenue
$-13,110
All Other Contributions
$1,196,851
Change in Net Assets
$151,631
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$981,109
Other Expenses$712,473
Total Fundraising Expense$65,327
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$648,577$112,100$40,036$800,713
All Other Expenses$112,734$36,529$8,604$157,867
Payroll Taxes$72,554$12,540$4,479$89,573
Occupancy$59,718$25,593-$85,311
Current Officers, Directors, Trustees, and Key Employees$66,819$11,549$4,125$82,493
Depreciation Depletion$42,176$19,848-$62,024
Insurance$52,334$6,468-$58,802
Other Expenses$19,478$5,566$2,783$27,827
Fees for Services Other$25,440--$25,440
Travel$12,906$3,687$1,844$18,437
Fees for Services Legal-$16,200-$16,200
Office Expenses$3,065$12,258-$15,323
Other Employee Benefits$6,747$1,166$417$8,330
Fees for Services Accounting-$4,139-$4,139
Advertising--$3,039$3,039
Total Functional Expenses$1,320,553$307,702$65,327$1,693,582
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$97,890
Fundraising Gross Income$84,780
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Beyond Paper Tigers$86,422$43,211$27,041$16,170
Golf Tournament$46,605$23,302$2,131$21,171
Total Events$169,561$84,780$97,890$-13,110
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$13,112$1,112▼ $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
2019-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Griffin
Formed
1993
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
51
Volunteers
50

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 2017-2018 include: Continued small groups to foster a sense of community among staff. Expanded delivery of Trauma-Informed Care training to include several onsite trainings for organizations and several offsite seminars. Received a $50,000 grant to offer training for parents, couples, and communities regarding reconciliation and resiliency. Implemented new residential practices for the students in the dorm to increase physical and emotional safety. Created Regulation Plans for our students to assist staff and students to reduce anxiety and increase emotional regulation during crisis. Implemented Signature Resilience Projects designed by each staff member to enhance the sense of connection with the students. Opened a music studio equipped with technology to provide opportunities for students to learn and practice music production skills. Remodeled one of the dorms to hold overnight retreats and training seminars.
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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 to18. Jubilee employs over 20 full time staff for the residential program and the Washington State accredited academy. 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.
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IRS990/PYProgramServiceRevenueAmt0812444
IRS990/PYRevenuesLessExpensesAmt0301255
IRS990/PYSalariesCompEmpBnftPaidAmt01188383
IRS990/PYTotalExpensesAmt01958361
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02259616
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0151631
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0576549
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt030025
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06522
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt036547
IRS990ScheduleD/EquipmentGrp/BookValueAmt0115300
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0596148
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0711448
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0204331
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt097367
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0301698
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0349656
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/CharitableContributionsTotAmt084781
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt043211
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt023303
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt018267
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt097890
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Beyond Paper Tigers
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt045087
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt01696
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt09611
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt056394
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt086422
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt046605
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt036534
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0169561
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt043211
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt023302
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt018267
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt084780
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-13110
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt01756
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt01756
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01936
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt031108
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt027041
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02131
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01592
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt07040
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt08632
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt01112
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/TotalBalanceDueAmt01112
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/TotalAssetsBOYAmt0791765
IRS990/TotalAssetsEOYAmt0924884
IRS990/TotalAssetsGrp/BOYAmt0791765
IRS990/TotalAssetsGrp/EOYAmt0924884
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01281632
IRS990/TotalEmployeeCnt051
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt065327
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0307702
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01320553
IRS990/TotalFunctionalExpensesGrp/TotalAmt01693582
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt087420
IRS990/TotalLiabilitiesEOYAmt068908
IRS990/TotalLiabilitiesGrp/BOYAmt087420
IRS990/TotalLiabilitiesGrp/EOYAmt068908
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0704345
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0855976
IRS990/TotalOtherCompensationAmt0720
IRS990/TotalProgramServiceExpensesAmt01320553
IRS990/TotalProgramServiceRevenueAmt0571649
IRS990/TotalReportableCompFromOrgAmt082493
IRS990/TotalRevenueGrp/ExclusionAmt0-12968
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0576549
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01845213
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0791765

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