Civic Intelligence

Jefferson County Community Ministries Inc

EIN 55-0690698 • 501(c)3 • Charles Town, WV

Profile

Assistance to people in need

238 West Washington StreetCharles Town, WV 25414

www.jccm.us

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.28x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

75th percentile

0.33x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

48th percentile

$49,039

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

87th percentile

38%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

74th percentile

29%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,670,448

Up $456,973 (+38%) from 2024

Liabilities

Up

$464,583

Up $82,734 (+22%) from 2024

Net Assets

Up

$1,205,865

Up $374,239 (+45%) from 2024

Revenue

Up

$1,401,681

Up $316,050 (+29%) from 2024

Expenses

Down

$1,034,204

Down $1,707 (-0.2%) from 2024

Net Income

Up

$367,477

Up $317,757 (+639%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $371,964Liabilities 2011: $10,690Net Assets 2011: $361,2742011Assets 2012: $383,700Liabilities 2012: $7,227Net Assets 2012: $376,4732012Assets 2013: $380,402Liabilities 2013: $27,638Net Assets 2013: $352,7642013Assets 2014: $409,573Liabilities 2014: $4,899Net Assets 2014: $404,6742014Assets 2015: $493,172Liabilities 2015: $824Net Assets 2015: $492,3482015Assets 2016: $530,566Liabilities 2016: $4,562Net Assets 2016: $526,0042016Assets 2017: $496,127Liabilities 2017: $6,209Net Assets 2017: $489,9182017Assets 2018: $424,833Liabilities 2018: $5,485Net Assets 2018: $419,3482018Assets 2019: $453,369Liabilities 2019: $7,530Net Assets 2019: $445,8392019Assets 2020: $549,693Liabilities 2020: $22,994Net Assets 2020: $526,6992020Assets 2021: $492,409Liabilities 2021: $15,772Net Assets 2021: $476,6372021Assets 2022: $685,124Liabilities 2022: $7,628Net Assets 2022: $677,4962022Assets 2023: $817,014Liabilities 2023: $39,640Net Assets 2023: $777,3742023Assets 2024: $1,213,475Liabilities 2024: $381,849Net Assets 2024: $831,6262024Assets 2025: $1,670,448Liabilities 2025: $464,583Net Assets 2025: $1,205,8652025

Highlighted filing

2025

Assets$1,670,448
Liabilities$464,583
Net Assets$1,205,865

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $158,051Expenses 2011: $221,411Net Income 2011: -$63,3602011Expenses 2012: $232,1822012Revenue 2013: $208,184Expenses 2013: $231,893Net Income 2013: -$23,7092013Revenue 2014: $233,901Expenses 2014: $198,755Net Income 2014: $35,1462014Revenue 2015: $237,866Expenses 2015: $150,192Net Income 2015: $87,6742015Revenue 2016: $577,685Expenses 2016: $544,029Net Income 2016: $33,6562016Revenue 2017: $601,625Expenses 2017: $637,711Net Income 2017: -$36,0862017Revenue 2018: $240,742Expenses 2018: $311,312Net Income 2018: -$70,5702018Revenue 2019: $304,259Expenses 2019: $277,768Net Income 2019: $26,4912019Revenue 2020: $602,563Expenses 2020: $521,703Net Income 2020: $80,8602020Revenue 2021: $478,333Expenses 2021: $528,395Net Income 2021: -$50,0622021Revenue 2022: $1,010,892Expenses 2022: $810,033Net Income 2022: $200,8592022Revenue 2023: $1,157,755Expenses 2023: $1,057,877Net Income 2023: $99,8782023Revenue 2024: $1,085,631Expenses 2024: $1,035,911Net Income 2024: $49,7202024Revenue 2025: $1,401,681Expenses 2025: $1,034,204Net Income 2025: $367,4772025

Highlighted filing

2025

Revenue$1,401,681
Expenses$1,034,204
Net Income$367,477

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.46$1.21$1.40$1.03$0.37
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.38$0.83$1.09$1.04$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.04$0.78$1.16$1.06$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.01$0.68$1.01$0.81$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.02$0.48$0.48$0.53$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.02$0.53$0.60$0.52$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.01$0.45$0.30$0.28$0.03
2018Summary only. Only limited summary data is available for this year.$0.42$0.01$0.42$0.24$0.31$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.01$0.49$0.60$0.64$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.00$0.53$0.58$0.54$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.24$0.15$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.40$0.23$0.20$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.38$0.03$0.35$0.21$0.23$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.01$0.38$0.23
2011Summary only. Only limited summary data is available for this year.$0.37$0.01$0.36$0.16$0.22$0.06
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2017 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 5, 2018
Return Version
2017v2.2
Gross Receipts
$601,625
Mission and Program Overview

Mission

Assistance to people in need

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$185,328$178,640▼ $6,688
Savings and Temporary Cash Investments$134,325$164,917▲ $30,592
Cash and Non-Interest-Bearing Accounts$185,674$135,202▼ $50,472
Prepaid Expenses and Deferred Charges$24,568$16,733▼ $7,835
Other Notes and Loans Receivable, Net$671$635▼ $36
Total Assets$530,566$496,127▼ $34,439
Liabilities
Accounts Payable and Accrued Expenses$4,562$6,209▲ $1,647
Total Liabilities$4,562$6,209▲ $1,647
Net Assets / Fund Balance
Unrestricted Net Assets$526,004$489,918▼ $36,086
Total Net Assets Fund Balance$526,004$489,918▼ $36,086
Total Liabilities and Net Assets / Fund Balance$530,566$496,127▼ $34,439

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$153,130$92,170$245,300
Land$25,000-$25,000
Equipment$510$6,560$7,070
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert ShefnerExecutive DirectorFT$27,500$27,500
Connie AdamsFinancial OfficerPT$7,933$7,933
Revenue and Support

Revenue Composition

Contributions and Grants
$600,296
Program Service Revenue
$0
Investment Income
$780
Other Revenue
$549
All Other Contributions
$577,113
Change in Net Assets
$-36,086

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$233,222Thrift Shop Guidance
Food Inventory168,026$168,026Estimated at $1.00/lb.
Total Noncash Contributions168,026$401,248-

Audited Revenue Reconciliation

Revenue per Audited Statements
$601,625
Total Revenue per Audited Statements
$601,625
Total Revenue per Form 990
$601,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$458,420
Salaries, Compensation, and Employee Benefits$109,840
Other Expenses$69,451
Total Fundraising Expense$10,873
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$458,420--$458,420
Other Salaries and Wages$57,269$8,630$631$66,530
Current Officers, Directors, Trustees, and Key Employees$23,216$8,552$3,665$35,433
All Other Expenses$9,836$2,463$1,596$13,895
Payroll Taxes$5,903$1,260$315$7,478
Depreciation Depletion$5,351$669$669$6,689
Insurance$4,956$620$620$6,196
Other Expenses$3,871$484$484$4,839
Fees for Services Accounting$2,800$350$350$3,500
Other Employee Benefits$315$67$17$399
Total Functional Expenses$601,217$25,621$10,873$637,711

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$637,711
Total Expenses per Audited Statements$637,711
Total Expenses per Form 990$637,711
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Jefferson County Community Ministries Inc
EIN
55-0690698
Phone
3047253186
Address
238 West Washington Street, Charles Town, WV 25414

Signing Officer

Name
Robert L Shefner
Title
Executive Director
Phone
3047253186
Signed
2018-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Shefner
Formed
1983
Legal Domicile
Wv
Voting Board Members
46
Independent Board Members
46
Employees
17
Volunteers
80

Preparer

Firm
J C Kunkle & Associates AC
Address
164 Lina Lane, Martinsburg, WV 25405-5227
Preparer
John C Kunkle
Phone
3042639299
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Copies of Form 990 are made available to Board Members at Board meetings.

Pt VI, Line 19

Upon request.

Pt VI, Line 15A

Salary of Executive Director determined by Board of Directors made up of independent persons of member churches.

Pt VI, Line 6

The Organization is a membership of churches.

Pt VI, Line 7A

The Organization is a membership of churches that elect the Board of Directors.

Pt VI, Line 7B

Certain by-law decisions are subject to approval of the member churches.

Pt VI, Line 12C

Conflict of interest issues are reviewed at board of director meetings as deemed necessary.

Form 990EZ, Part II, Line 24

Deposits

Form 990EZ, Part II, Line 26

Bonds, Mortgages & Other Notes

Form 990EZ, Part II, Line 26

Accrued expenses

Form 990, Part IX, Line 24E

Repairs and maintenance 4313. 3451. 431. 431.

Form 990, Part IX, Line 24E

Equipment repair and maintenance 3086. 2468. 309. 309.

Form 990, Part IX, Line 24E

Telephone and communications 3030. 2424. 303. 303.

Form 990, Part IX, Line 24E

Postage and printing 1236. 618. 309. 309.

Form 990, Part IX, Line 24E

Other operating 1137. 0. 1002. 135.

Form 990, Part IX, Line 24E

Janitorial and trash service 1093. 875. 109. 109.

Raw XML AppendixShowing 400 of 731 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Financial Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Director

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