Civic Intelligence

Jm Educational Group

990 • Fiscal year 2021 • EIN 54-1607202

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

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

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

41st percentile

0.05x

Higher debt load relative to revenue than 41% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

81st percentile

39%

Higher net margin than 81% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

75th percentile

$112,700

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

94th percentile

107%

Faster asset growth than 94% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

94th percentile

203%

Faster revenue growth than 94% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,502,869

Up $776,090 (+107%) from 2020

Net Assets

Up

$1,390,796

Up $740,109 (+114%) from 2020

Liabilities

Up

$112,073

Up $35,981 (+47%) from 2020

Revenue

Up

$2,240,959

Up $1,500,929 (+203%) from 2020

Expenses

Up

$1,366,813

Up $793,647 (+138%) from 2020

Net Income

Up

$874,146

Up $707,282 (+424%) from 2020

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

2021

Assets$1,502,869
Liabilities$112,073
Net Assets$1,390,796

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

2021

Revenue$2,240,959
Expenses$1,366,813
Net Income$874,146
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.1
Gross Receipts
$2,416,508
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
Cash and Non-Interest-Bearing Accounts$234,321$1,075,774▲ $841,453
Inventories for Sale or Use$148,959$231,994▲ $83,035
Accounts Receivable$101,870$115,408▲ $13,538
Intangible Assets$103,854$79,416▼ $24,438
Land, Buildings, and Equipment, Net$461$277▼ $184
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$589,465$1,502,869▲ $913,404
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$25,315$112,072▲ $86,757
Other Liabilities$47,500$1▼ $47,499
Total Liabilities$72,815$112,073▲ $39,258
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$516,650$1,390,796▲ $874,146
Total Net Assets Fund Balance$516,650$1,390,796▲ $874,146
Total Liabilities and Net Assets / Fund Balance$589,465$1,502,869▲ $913,404

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$277$683$960
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Matthew S SummersVice PresidentFT$112,700$112,700
Michael Van HeckePresidentFT$103,500$103,500
Elisabeth SullivanExecutive DirectorFT$72,000$72,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$884,128
Program Service Revenue
$785,071
Investment Income
$0
Other Revenue
$571,760
All Other Contributions
$884,128
Change in Net Assets
$874,146
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$765,563
Other Expenses$601,250
Total Fundraising Expense$74,770
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$511,627$18,168-$529,795
Current Officers, Directors, Trustees, and Key Employees$168,500--$168,500
Travel$77,934$5,223$3,615$86,772
All Other Expenses$66,787$10,812$2,636$80,235
Payroll Taxes$53,402$5,015-$58,417
Information Technology$43,114$9,834-$52,948
Other Expenses$45,336-$60,000$45,336
Depreciation Depletion$24,622--$24,622
Fees for Services Accounting-$24,036-$24,036
Advertising$15,953$889$390$17,232
Office Expenses$5,034$6,136$154$11,324
Other Employee Benefits$4,328$4,523-$8,851
Conferences and Meetings$5,271-$2,500$7,771
Fees for Services Management--$5,475$5,475
Insurance-$3,425-$3,425
Occupancy$325$975-$1,300
Interest-$18-$18
Total Functional Expenses$1,202,989$89,054$74,770$1,366,813
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
Rounding$1
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
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
9
Employees
15

Preparer

Firm
Kml Pc
Address
1009 Arbor Rd, Carson City, NV 89701
Preparer
Katherine LeBlanc
Phone
9704050823
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Teacher development, training, seminars, curricular materials for Catholic schools
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0516650
IRS990/NetAssetsOrFundBalancesEOYAmt01390796
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0524260
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0524260
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0516650
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01390796
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0975
IRS990/OccupancyGrp/ProgramServicesAmt0325
IRS990/OccupancyGrp/TotalAmt01300
IRS990/OfficeExpensesGrp/FundraisingAmt0154
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06136
IRS990/OfficeExpensesGrp/ProgramServicesAmt05034
IRS990/OfficeExpensesGrp/TotalAmt011324
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04523
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04328
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08851
IRS990/OtherExpensesGrp/Desc0Contract Services
IRS990/OtherExpensesGrp/Desc1Facility and Materials
IRS990/OtherExpensesGrp/Desc2Subsidiary Closeout
IRS990/OtherExpensesGrp/Desc3Program Stipends
IRS990/OtherExpensesGrp/FundraisingAmt060000
IRS990/OtherExpensesGrp/ProgramServicesAmt0100973
IRS990/OtherExpensesGrp/ProgramServicesAmt179783
IRS990/OtherExpensesGrp/ProgramServicesAmt245336
IRS990/OtherExpensesGrp/TotalAmt0100973
IRS990/OtherExpensesGrp/TotalAmt179783
IRS990/OtherExpensesGrp/TotalAmt260000
IRS990/OtherExpensesGrp/TotalAmt345336
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt047500
IRS990/OtherLiabilitiesGrp/EOYAmt01
IRS990/OtherRevenueMiscGrp/Desc0PPP Loan Forgiveness
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt047500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt047500
IRS990/OtherRevenueTotalAmt047500
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt018168
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0511627
IRS990/OtherSalariesAndWagesGrp/TotalAmt0529795
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05015
IRS990/PayrollTaxesGrp/ProgramServicesAmt053402
IRS990/PayrollTaxesGrp/TotalAmt058417
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Conference Revenue
IRS990/ProgramServiceRevenueGrp/Desc1In-Service Programs
IRS990/ProgramServiceRevenueGrp/Desc2Membership Revenue
IRS990/ProgramServiceRevenueGrp/Desc3Other Program Revenue
IRS990/ProgramServiceRevenueGrp/Desc4Teaching Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0403816
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1133175
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt277044
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt326486
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4144550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0403816
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1133175
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt277044
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt326486
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4144550
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0221036
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0250508
IRS990/PYOtherRevenueAmt0200819
IRS990/PYProgramServiceRevenueAmt0318175
IRS990/PYRevenuesLessExpensesAmt0166864
IRS990/PYSalariesCompEmpBnftPaidAmt0322658
IRS990/PYTotalExpensesAmt0573166
IRS990/PYTotalRevenueAmt0740030
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0874146
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01324066
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0884128
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0221036
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0109365
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0175927
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt089716
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01480172
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01484880
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0515994
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0303533
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0308522
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0251434
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02864363
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt047500
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0-2448
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0-7194
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt06609
IRS990ScheduleA/OtherIncome509Grp/TotalAmt044467
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98990
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt04344535
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02369008
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0737030
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0412898
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0484449
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0341150
IRS990ScheduleA/Total509Grp/TotalAmt04344535
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02416508
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0737030

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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
2021Detailed filing. Detailed filing data is available for this year.$1.50$0.11$1.39$2.24$1.37$0.87
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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