Civic Intelligence

Jm Educational Group

990 • Fiscal year 2020 • EIN 54-1607202

Jan 01, 2020 to Dec 31, 2020 • Filed on May 27, 2021

PO Box 4638Ventura, CA 93007

(805) 672-0411

Siviq Scores

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

Liabilities / Assets

60th percentile

0.10x

Higher debt load relative to assets than 60% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

58th percentile

0.10x

Higher debt load relative to revenue than 58% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

73rd percentile

23%

Higher net margin than 73% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

70th percentile

$58,000

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

82nd percentile

49%

Faster asset growth than 82% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

91st percentile

82%

Faster revenue growth than 91% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$726,779

Up $238,842 (+49%) from 2019

Net Assets

Up

$650,687

Up $165,811 (+34%) from 2019

Liabilities

Up

$76,092

Up $73,031 (+2386%) from 2019

Revenue

Up

$740,030

Up $334,326 (+82%) from 2019

Expenses

Up

$573,166

Up $5,038 (+0.9%) from 2019

Net Income

Up

$166,864

Up $329,288 (+203%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $247,111Liabilities 2011: $198,005Net Assets 2011: $49,1062011Assets 2012: $567,267Liabilities 2012: $56,936Net Assets 2012: $510,3312012Assets 2013: $568,101Liabilities 2013: $33,754Net Assets 2013: $534,3472013Assets 2014: $666,533Liabilities 2014: $22,072Net Assets 2014: $644,4612014Assets 2015: $728,533Liabilities 2015: $4,995Net Assets 2015: $723,5382015Assets 2016: $814,661Liabilities 2016: $603Net Assets 2016: $814,0582016Assets 2017: $679,496Liabilities 2017: $0Net Assets 2017: $679,4962017Assets 2018: $685,301Liabilities 2018: $57,792Net Assets 2018: $627,5092018Assets 2019: $487,937Liabilities 2019: $3,061Net Assets 2019: $484,8762019Assets 2020: $726,779Liabilities 2020: $76,092Net Assets 2020: $650,6872020Assets 2021: $1,502,869Liabilities 2021: $112,073Net Assets 2021: $1,390,7962021Assets 2022: $2,222,017Liabilities 2022: $362,993Net Assets 2022: $1,859,0242022Assets 2023: $2,837,973Liabilities 2023: $475,868Net Assets 2023: $2,362,1052023Assets 2024: $3,513,131Liabilities 2024: $1,018,151Net Assets 2024: $2,494,9802024

Highlighted filing

2020

Assets$726,779
Liabilities$76,092
Net Assets$650,687

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $15,877Expenses 2011: $102,192Net Income 2011: -$86,3152011Expenses 2012: $63,2822012Revenue 2013: $101,094Expenses 2013: $65,551Net Income 2013: $35,5432013Revenue 2014: $190,194Expenses 2014: $124,045Net Income 2014: $66,1492014Revenue 2015: $238,223Expenses 2015: $159,146Net Income 2015: $79,0772015Revenue 2016: $288,379Expenses 2016: $198,883Net Income 2016: $89,4962016Revenue 2017: $347,759Expenses 2017: $482,321Net Income 2017: -$134,5622017Revenue 2018: $482,001Expenses 2018: $533,988Net Income 2018: -$51,9872018Revenue 2019: $405,704Expenses 2019: $568,128Net Income 2019: -$162,4242019Revenue 2020: $740,030Expenses 2020: $573,166Net Income 2020: $166,8642020Revenue 2021: $2,240,959Expenses 2021: $1,366,813Net Income 2021: $874,1462021Revenue 2022: $2,331,092Expenses 2022: $1,862,864Net Income 2022: $468,2282022Revenue 2023: $3,022,076Expenses 2023: $2,586,631Net Income 2023: $435,4452023Revenue 2024: $3,634,368Expenses 2024: $3,343,509Net Income 2024: $290,8592024

Highlighted filing

2020

Revenue$740,030
Expenses$573,166
Net Income$166,864
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 27, 2021
Return Version
2020v4.0
Gross Receipts
$998,668
Mission and Program Overview

Mission

Teacher development, training, seminars, curricular materials for catholic schools.

Teacher development, training, seminars, curricular materials for Catholic schools

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$297,027$277,027▼ $20,000
Cash and Non-Interest-Bearing Accounts$61,705$207,317▲ $145,612
Intangible Assets$128,292$103,854▼ $24,438
Accounts Receivable$48,031$88,448▲ $40,417
Land, Buildings, and Equipment, Net$768$461▼ $307
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$525,689$726,779▲ $201,090
Other Assets Total$-10,134$49,672▲ $59,806
Liabilities
Other Liabilities-$47,500-
Accounts Payable and Accrued Expenses$41,866$28,592▼ $13,274
Total Liabilities$41,866$76,092▲ $34,226
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$483,823$650,687▲ $166,864
Total Net Assets Fund Balance$483,823$650,687▲ $166,864
Total Liabilities and Net Assets / Fund Balance$525,689$726,779▲ $201,090

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$461$499$960
Other Assets Org$1--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael Van HeckePresidentFT$58,000$58,000
Elisabeth SullivanExecutive DirectorFT$54,000$54,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$221,036
Program Service Revenue
$318,175
Investment Income
$0
Other Revenue
$200,819
All Other Contributions
$221,036
Change in Net Assets
$166,864
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$322,658
Other Expenses$250,508
Total Fundraising Expense$6,079
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$187,315$1,735-$189,050
Advertising$105,347$1,092$6,079$112,518
Current Officers, Directors, Trustees, and Key Employees$112,000--$112,000
Depreciation Depletion$24,745--$24,745
Payroll Taxes$20,719$90-$20,809
Travel$11,937--$11,937
All Other Expenses$6,524$3,421-$9,945
Information Technology$2,134$4,603-$6,737
Insurance$4,399$1,420-$5,819
Other Expenses$3,470$558-$4,028
Office Expenses$2,323$1,120-$3,443
Fees for Services Accounting$1,232$1,666-$2,898
Other Employee Benefits$798$1-$799
Interest$121--$121
Total Functional Expenses$551,381$15,706$6,079$573,166
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PPP Loan$47,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
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, Line 11B: Form 990 Review Process

Form 990 reviewed by board president, secretary, and treasurer prior to filing

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board regularly reviews potential conflicts of interest and determines appropriate action if required.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Board approves executive director salary along with annual budget approval.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Management will make form 990 available to public upon reasonable request.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
JM Educational Group
EIN
54-1607202
Phone
8056720411
Address
PO Box 4638, Ventura, CA 93007

Signing Officer

Name
Michael Van Hecke
Title
President
Signed
2021-05-27
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
9
Employees
7

Preparer

Firm
Kml Pc
Address
1009 Arbor Rd, Carson City, NV 89701
Preparer
Katherine LeBlanc
Phone
9704050823
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IRS990/OtherAssetsTotalGrp/EOYAmt049672
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0798
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0799
IRS990/OtherExpensesGrp/Desc0Facility and Materials
IRS990/OtherExpensesGrp/Desc1Program Stipends
IRS990/OtherExpensesGrp/Desc2In Service Overhead
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0558
IRS990/OtherExpensesGrp/ProgramServicesAmt040198
IRS990/OtherExpensesGrp/ProgramServicesAmt119150
IRS990/OtherExpensesGrp/ProgramServicesAmt28969
IRS990/OtherExpensesGrp/ProgramServicesAmt33470
IRS990/OtherExpensesGrp/TotalAmt040198
IRS990/OtherExpensesGrp/TotalAmt119150
IRS990/OtherExpensesGrp/TotalAmt28969
IRS990/OtherExpensesGrp/TotalAmt34028
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/EOYAmt047500
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01735
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0187315
IRS990/OtherSalariesAndWagesGrp/TotalAmt0189050
IRS990/OtherWebsiteInd0X
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt090
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IRS990/PayrollTaxesGrp/TotalAmt020809
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/ProgramServiceRevenueGrp/Desc1In-Service Programs
IRS990/ProgramServiceRevenueGrp/Desc2Membership Revenue
IRS990/ProgramServiceRevenueGrp/Desc3Other Program Revenue
IRS990/ProgramServiceRevenueGrp/Desc4Teaching Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt044815
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt162074
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt216709
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt379766
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4114811
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt044815
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt162074
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt216709
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt379766
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4114811
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0109365
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0295099
IRS990/PYOtherRevenueAmt0-7194
IRS990/PYProgramServiceRevenueAmt0303533
IRS990/PYRevenuesLessExpensesAmt0-143686
IRS990/PYSalariesCompEmpBnftPaidAmt0254291
IRS990/PYTotalExpensesAmt0549390
IRS990/PYTotalRevenueAmt0405704
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0166864
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0175927
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt089716
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0128864
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0724908
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0515994
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0303533
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0308522
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0251434
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0164539
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0-2448
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt06609
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0737030
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0412898
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0484449
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0341150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0293403
IRS990ScheduleA/Total509Grp/TotalAmt02268930
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0737030
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0477255
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0347759
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0288379
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02260873
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0461
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0499
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0960
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt049671
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Other Assets
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt047500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0461

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$1.02$2.49$3.63$3.34$0.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$0.48$2.36$3.02$2.59$0.44
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.36$1.86$2.33$1.86$0.47
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.11$1.39$2.24$1.37$0.87
2020Detailed filing. Detailed filing data is available for this year.$0.73$0.08$0.65$0.74$0.57$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.00$0.48$0.41$0.57$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.06$0.63$0.48$0.53$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.00$0.68$0.35$0.48$0.13
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$0.29$0.20$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.72$0.24$0.16$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.67$0.02$0.64$0.19$0.12$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.57$0.03$0.53$0.10$0.07$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.06$0.51$0.06
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.20$0.05$0.02$0.10$0.09
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $500k-$1M nonprofits