Civic Intelligence

Jaars Inc.

990 • Fiscal year 2018 • EIN 56-0818833

Oct 01, 2017 to Sep 30, 2018 • Filed on May 08, 2019

PO Box 248Waxhaw, NC 28173

(704) 843-6000

Siviq Scores

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

Liabilities / Assets

35th percentile

0.09x

Higher debt load relative to assets than 35% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

46th percentile

0.20x

Higher debt load relative to revenue than 46% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

59th percentile

5.7%

Higher net margin than 59% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

33rd percentile

$131,465

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

62nd percentile

5.3%

Faster asset growth than 62% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

28th percentile

-3.2%

Faster revenue growth than 28% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Up

$11,271,519

Up $562,250 (+5.3%) from 2017

Net Assets

Up

$10,246,105

Up $302,087 (+3.0%) from 2017

Liabilities

Up

$1,025,414

Up $260,163 (+34%) from 2017

Revenue

Down

$5,256,865

Down $174,869 (-3.2%) from 2017

Expenses

Up

$4,954,778

Up $401,361 (+8.8%) from 2017

Net Income

Down

$302,087

Down $576,230 (-66%) from 2017

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $17,785,810Liabilities 2010: $1,169,035Net Assets 2010: $16,616,7752010Assets 2011: $15,709,353Liabilities 2011: $1,338,895Net Assets 2011: $14,370,4582011Assets 2012: $14,162,384Liabilities 2012: $856,647Net Assets 2012: $13,305,7372012Assets 2013: $13,708,783Liabilities 2013: $885,028Net Assets 2013: $12,823,7552013Assets 2014: $8,828,429Liabilities 2014: $893,980Net Assets 2014: $7,934,4492014Assets 2015: $10,061,254Liabilities 2015: $911,415Net Assets 2015: $9,149,8392015Assets 2016: $9,899,462Liabilities 2016: $833,761Net Assets 2016: $9,065,7012016Assets 2017: $10,709,269Liabilities 2017: $765,251Net Assets 2017: $9,944,0182017Assets 2018: $11,271,519Liabilities 2018: $1,025,414Net Assets 2018: $10,246,1052018Assets 2019: $11,504,967Liabilities 2019: $1,026,944Net Assets 2019: $10,478,0232019Assets 2020: $12,627,112Liabilities 2020: $1,179,727Net Assets 2020: $11,447,3852020Assets 2021: $12,433,340Liabilities 2021: $900,274Net Assets 2021: $11,533,0662021Assets 2022: $11,482,028Liabilities 2022: $1,001,272Net Assets 2022: $10,480,7562022Assets 2023: $13,709,389Liabilities 2023: $1,037,103Net Assets 2023: $12,672,2862023Assets 2024: $17,611,457Liabilities 2024: $1,366,575Net Assets 2024: $16,244,8822024

Highlighted filing

2018

Assets$11,271,519
Liabilities$1,025,414
Net Assets$10,246,105

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $7,969,5752010Expenses 2011: $9,445,2302011Expenses 2012: $6,312,9002012Revenue 2013: $5,826,117Expenses 2013: $6,308,099Net Income 2013: -$481,9822013Revenue 2014: $3,930,592Expenses 2014: $4,440,163Net Income 2014: -$509,5712014Revenue 2015: $4,656,470Expenses 2015: $4,767,429Net Income 2015: -$110,9592015Revenue 2016: $4,505,610Expenses 2016: $4,589,748Net Income 2016: -$84,1382016Revenue 2017: $5,431,734Expenses 2017: $4,553,417Net Income 2017: $878,3172017Revenue 2018: $5,256,865Expenses 2018: $4,954,778Net Income 2018: $302,0872018Revenue 2019: $5,502,545Expenses 2019: $5,325,119Net Income 2019: $177,4262019Revenue 2020: $6,472,350Expenses 2020: $5,325,327Net Income 2020: $1,147,0232020Revenue 2021: $6,450,483Expenses 2021: $6,452,665Net Income 2021: -$2,1822021Revenue 2022: $6,580,103Expenses 2022: $7,479,302Net Income 2022: -$899,1992022Revenue 2023: $9,830,256Expenses 2023: $7,703,667Net Income 2023: $2,126,5892023Revenue 2024: $11,930,681Expenses 2024: $8,539,451Net Income 2024: $3,391,2302024

Highlighted filing

2018

Revenue$5,256,865
Expenses$4,954,778
Net Income$302,087
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
May 8, 2019
Return Version
2017v2.2
Gross Receipts
$6,865,699
Mission and Program Overview

Mission

To make Bible translation and language development possible, especially in the most remote and difficult places on earth. We do that by enabling locally-appropriate and sustainable solutions in transportation, technology, media, and training.

Jaars' vision is that people's lives and communities are transformed as they experience god's word in their own language. Our mission is to make bible translation and language development possible, especially in the most remote and difficult places on earth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,304,569$4,931,828▼ $372,741
Cash and Non-Interest-Bearing Accounts$337,406$260,660▼ $76,746
Accounts Receivable$340,206$168,407▼ $171,799
Inventories for Sale or Use$72,110$83,561▲ $11,451
Prepaid Expenses and Deferred Charges$42,010$79,285▲ $37,275
Savings and Temporary Cash Investments$10,030$2,489▼ $7,541
Total Assets$10,709,269$11,271,519▲ $562,250
Other Assets Total$4,602,938$5,745,289▲ $1,142,351
Liabilities
Other Liabilities$594,169$594,169→ $0
Accounts Payable and Accrued Expenses$171,082$431,245▲ $260,163
Total Liabilities$765,251$1,025,414▲ $260,163
Net Assets / Fund Balance
Unrestricted Net Assets$7,768,236$7,685,810▼ $82,426
Temporarily Rstr Net Assets$2,175,782$2,560,295▲ $384,513
Total Net Assets Fund Balance$9,944,018$10,246,105▲ $302,087
Total Liabilities and Net Assets / Fund Balance$10,709,269$11,271,519▲ $562,250

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,932,284$8,022,146-
Other Land Buildings-$138,895-
Land$413,168--
Equipment$2,586,376$5,051,727-
Other Assets Org$473,509--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve BiggerstaffVP of EngagementFT$117,575$13,890$131,465

Board Members and Trustees

NameTitle
Andrew HoodChair
William Mclendon JrPresident
Bonnie NystromVice Chair
Dan DuggerDirector
Deborah CarterDirector
Grace GorethDirector
Jim SchafferDirector
Liz ThompsonDirector
Michael GrahamDirector
Craig WhaleySecretary
Lee BramlettTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Candorissoftware development9 East Main Street, Annville, PA 17003$132,101
Revenue and Support

Revenue Composition

Contributions and Grants
$3,446,196
Program Service Revenue
$1,405,174
Investment Income
$62,614
Other Revenue
$342,881
All Other Contributions
$2,753,394
Change in Net Assets
$302,087

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$103,860mkt value date of gift
Clothing and Household Goods-$23,941resale value
Boats and Planes1$15,000Fair market value
Cars and Other Vehicles7$13,952Kbb
Other Non Cash Contri Table2$2,323retail price
Other Non Cash Contri Table6$2,005retail price
Other Non Cash Contri Table4$805retail price
Total Noncash Contributions22$161,886-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,147,038
Revenue Not Reported on Financial Statements
$109,827
Revenue Not Reported on Form 990
$7,935,700
Other Revenue Adjustments
$109,827
Total Revenue per Audited Statements
$13,082,738
Total Revenue per Form 990
$5,256,865
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,000,852
Salaries, Compensation, and Employee Benefits$1,127,247
Grants and Similar Amounts Paid$826,679
Total Fundraising Expense$375,087
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$639,698$119,895$66,175$825,768
Depreciation Depletion$446,863$23,766$25,574$496,203
Foreign Grants$456,817--$456,817
Information Technology$327,501$14,018$31,084$372,603
Grants to Domestic Orgs$369,862--$369,862
Occupancy$285,472$52,550$3,855$341,877
Office Expenses$185,177$15,866$130,867$331,910
Travel$176,033$76,288$25,189$277,510
Conferences and Meetings$202,212$3,047$11,800$217,059
Insurance$107,310$109,183$0$216,493
Current Officers, Directors, Trustees, and Key Employees$0$170,687$0$170,687
Advertising$95,397$5,036$38,388$138,821
Fees for Services Other$96,557$17,386$20,564$134,507
All Other Expenses$44,878$52,010$4,270$101,158
Payroll Taxes$50,466$20,941$4,938$76,345
Other Employee Benefits$37,772$6,844$9,831$54,447
Other Expenses$34,351$0$0$34,351
Fees for Services Accounting$0$25,461$0$25,461
Fees for Services Legal$0$275$0$275
Total Functional Expenses$3,866,177$713,514$375,087$4,954,778

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,890,483
Expenses Not Reported on Form 990$7,935,705
Expenses per Audited Statements$4,954,778
Total Expenses per Form 990$4,954,778
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
SIL IncDallas, TX501(c)(3)Mission Projects$283,764

International Summary

Offices
0
Employees
0
Spending
$147,385

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and PacificProgram ServicesConsulting00$83,206
Sub-Saharan AfricaProgram ServicesConsulting00$36,506
South AmericaProgram ServicesConsulting00$9,753
North AmericaProgram ServicesConsulting00$9,684
EuropeProgram ServicesConsulting00$8,236
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Asset retirement obligation$594,169
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
JAARS Inc
EIN
56-0818833
Phone
7048436000
Address
PO Box 248, Waxhaw, NC 28173

Signing Officer

Name
David Reese
Title
V. P. of Finance
Phone
7048436000
Signed
2019-05-08

Organization Details

Formed
1963
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
8
Employees
53
Volunteers
515
Supplemental Narrative

Additional Explanations

Other

Pt III, Line 4d Other Program Services: Information Technology -- JAARS works with SIL International and scores of other global partners to determine what IT, local power generation and internet connectivity solutions are most needed by on-the-ground language development and translation teams; and then plans, funds, and/or facilitates locally appropriate and sustainable solutions to their IT and connectivity challenges. JAARS also provides office space and support services to about 40 SIL IT staff at its headquarters.

Pt VI, Line 11B

Form 990 was prepared by staff, reviewed by an independent, retired CPA and by the organization's top management, then forwarded to the Board of Directors for review prior to filing.

Pt VI, Line 12C

All Directors and Officers must annually sign a conflict of interest statement to ensure compliance with the organization's conflict of interest policy. The Board Secretary reviews the signed conflict of interest statements and ensures this is accomplished annually.

Pt VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. The financial statements and Form 990 are available on the organization's website.

Other

Pt VI, Line 17 List of states requiring a copy of Form 990 California, District of Columbia, Florida, Georgia, Kansas, Kentucky, Maryland, Minnesota, New Hampshire, Ohio, Tennessee, Virginia, Wisconsin, West Virginia

Form 990, Part III, Line 4D

See top of this page. 265389. 257957. 0.

Financial Statement Notes

Pt III, Line 1A

Collections: JAARS maintains collections of historical artifacts and art objects in the Mexico-Cardenas Museum and the Museum of the Alphabet for educational purposes. JAARS catalogues, preserves, and cares for the items, assessing their condition regularly. The collections are subject to a policy requiring proceeds from their sales to be used to acquire new additions. In 2018 and 2017, there were no additions to or sales of any of the items in the collections.

Pt III, Line 4

There are two museums located at the JAARS center.

Pt III, Line 4

The Museum of the Alphabet, a project initiated by Dr. W. Cameron Townsend, was inaugurated in 1990 and traces the history of writing from its beginning to the present. A metal sculpture of Mezrop Mastots of Armenia, a Sefer Torah scroll, a clay sculpture of Sequoia and many other artifacts from around the world add to the 75 colorful hand-painted displays. People groups that were reached by SIL's pioneer alphabet makers, with JAARS' help, are artistically portrayed in illustrations of their unique word spellings (including tone marks), their ways of adapting literacy into their culture, and their transformed lives. A computer display shows the kinds of software tools that modern alphabet makers can use today.

Pt III, Line 4

The Mexico-Cardenas Museum was established in 1977 by SIL to show appreciation to the people of Mexico and to honor the memory of their former president, Lazaro Cardenas, with whom JAARS founder, Cameron Townsend, had established diplomatic relations and a life-long friendship. First-time primers, dictionaries, and grammars are on display with completed New Testament translations - a result of the years of hard work, dedication, and faith of many trained linguists. Pictures and videos in the museum tell the stories of Scriptures-in-use. Special speakers, live music, and food attract crowds on JAARS Days, when visitors can ask questions about Bible translating and hear some inspiring stories. Missionaries visiting JAARS for training will be inspired by the exhibits in this museum. Future plans include interactive displays showing particular ways that JAARS serves the Bible translation effort.

Pt III, Line 4

The museums educate visitors in the history of translating the Bible into many languages that people speak in their homes and villages. We hope these visitors will catch the vision for how important this mission is to bring peace to people's hearts and lives. People who have visited these museums have become missionaries, volunteers, and contributors to JAARS' mission.

Pt XI, Line 4B

The change in value of split-interest agreements was classified as a non-operating activity in the audited financial statements. Therefore, it was not included in income. It is included in income on Form 990, Part VIII, Line 1d because the instruments are held by one of JAARS' related organizations.

Pt XII, Line 2D

Rounding differences between the audited financial statements and the Form 990 reports that are based on the general ledger balances.

Other

Pt IX - Other Assets - "Inventories: Non-current". JAARS standard aviation parts and materials are slow moving inventories, therefore JAARS classifies 85% of the assets as noncurrent and 15% as current.

Other

Pt IX - Other Assets - "Specialized aircraft parts" JAARS classifies a specific portion of the aviation parts and materials with noncurrent assets. These items are maintained for future use as replacement parts because there are limited supply sources for such parts.

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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0William McLendon
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2822303
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IRS990/ProgSrvcAccomActy2Grp/Desc0TRANSPORTATION AVIATION TRANSPORTATION--JAARS HELPS ITS INTERNATIONAL PARTNERS START AND RUN FLIGHT PROGRAMS BY TRAINING AND SENDING STAFF, SETTING STANDARDS, ACQUIRING AND/OR EQUIPPING AIRCRAFT, DOING ON-THE-GROUND RESEARCH AND MORE. CURRENTLY JAARS HELPS PROGRAMS IN AUSTRALIA, BRAZIL, CAMEROON, GABON, INDONESIA, KENYA, PAPUA NEW GUINEA, PERU, AND TANZANIA. LAND TRANSPORTATION--JAARS HELPS ITS INTERNATIONAL PARTNERS ASSESS THEIR TRAVEL CHALLENGES, ADVISES ON THE BEST VEHICLES FOR THEIR SITUATIO
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01255606
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0282409
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IRS990/ProgSrvcAccomActy3Grp/ActivityCd0541900
IRS990/ProgSrvcAccomActy3Grp/Desc0MEDIA (LANGUAGE DEVELOPMENT) -- JAARS WORKS WITH SIL INTERNATIONAL AND SCORES OF OTHER GLOBAL PARTNERS TO IDENTIFY THE MOST COMPELLING OPPORTUNITIES FOR NON-PRINT MEDIA TO ACCELERATE BIBLE TRANSLATION OR SCRIPTURE ENGAGEMENT--AND THEN PLANS, FUNDS AND/OR FACILITATES SOLUTIONS TO MAKE SCRIPTURE AVAILABLE IN NON-PRINT FORMS THAT ENCOURAGE PEOPLE IN ORAL CULTURES TO EXPERIENCE IT MORE FULLY. JAARS ALSO PROVIDES AT ITS HEADQUARTERS OFFICE SPACE AND SUPPORT SERVICES TO ABOUT 40 SIL MEDIA STAFF.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0See top of this page.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The amount shown in column vi represents the fair rental value of office space on the JAARS campus that was used by SIL personnel and for which no rent was paid to JAARS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1JAARS has determined that, based on the IRS definition of related organizations, Wycliffe Bible Translators International, Inc. (EIN 95-3494561, dba Wycliffe Global Alliance) does not qualify as an organization supported by JAARS. This is not due to any change in the operating relationships or governing documents which continue without change. The change is merely in the reporting. JAARS' governing documents do not make any reference to there being a supporting/supported relationship between JAARS and Wycliffe Global Alliance. JAARS' governing documents do define the supporting relationship of JAARS to Summer Institute of Linguistics, Inc. (SIL). Therefore, JAARS will report only the formally defined supporting relationship to SIL and not the informal supportive relationships that occur between JAARS and numerous other organizations under the Wycliffe Global Alliance umbrella, all engaged in language development and Bible translation efforts around the world.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2Here is the section of the JAARS Bylaws that defines how SIL controls JAARS without electing or appointing a majority of the Board of Directors: "SIL will control JAARS, within the meaning of Section 509(a)(3)(B)(i) of the Internal Revenue Code of 1986 and the applicable regulations adopted thereunder. SIL will have the following special indicia of control: (a) The SIL Board may remove any of the directors for any cause by vote or written consent of the majority of the SIL Board. (b) The SIL Board must approve any change in the Bylaws or Articles of Incorporation of the Corporation before such change is implemented. (c) The SIL Board may nullify or modify any action of the Board of Directors."
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt I Ln 12g
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Pt IV Sec A Ln 5a
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Pt IV Sec B Ln 1
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.6$1.37$16.2$11.9$8.54$3.39
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.7$1.04$12.7$9.83$7.70$2.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$1.00$10.5$6.58$7.48$0.90
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.4$0.90$11.5$6.45$6.45$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.6$1.18$11.4$6.47$5.33$1.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.5$1.03$10.5$5.50$5.33$0.18
2018Detailed filing. Detailed filing data is available for this year.$11.3$1.03$10.2$5.26$4.95$0.30
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$0.77$9.94$5.43$4.55$0.88
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.90$0.83$9.07$4.51$4.59$0.08
2015Detailed filing. Detailed filing data is available for this year.$10.1$0.91$9.15$4.66$4.77$0.11
2014Summary only. Only limited summary data is available for this year.$8.83$0.89$7.93$3.93$4.44$0.51
2013Summary only. Only limited summary data is available for this year.$13.7$0.89$12.8$5.83$6.31$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.2$0.86$13.3$6.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$1.34$14.4$9.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.8$1.17$16.6$7.97