Civic Intelligence

Jaars Inc.

990 • Fiscal year 2019 • EIN 56-0818833

Oct 01, 2018 to Sep 30, 2019 • Filed on Apr 17, 2020

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

36th percentile

0.09x

Higher debt load relative to assets than 36% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

46th percentile

0.19x

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

51st percentile

3.2%

Higher net margin than 51% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

30th percentile

$125,301

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

44th percentile

2.1%

Faster asset growth than 44% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

53rd percentile

4.7%

Faster revenue growth than 53% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$11,504,967

Up $233,448 (+2.1%) from 2018

Net Assets

Up

$10,478,023

Up $231,918 (+2.3%) from 2018

Liabilities

Up

$1,026,944

Up $1,530 (+0.1%) from 2018

Revenue

Up

$5,502,545

Up $245,680 (+4.7%) from 2018

Expenses

Up

$5,325,119

Up $370,341 (+7.5%) from 2018

Net Income

Down

$177,426

Down $124,661 (-41%) from 2018

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

2019

Assets$11,504,967
Liabilities$1,026,944
Net Assets$10,478,023

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

2019

Revenue$5,502,545
Expenses$5,325,119
Net Income$177,426
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Apr 17, 2020
Return Version
2018v3.1
Gross Receipts
$7,167,180
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$4,931,828$5,401,145▲ $469,317
Cash and Non-Interest-Bearing Accounts$260,660$328,266▲ $67,606
Inventories for Sale or Use$83,561$292,482▲ $208,921
Accounts Receivable$168,407$99,176▼ $69,231
Prepaid Expenses and Deferred Charges$79,285$79,036▼ $249
Savings and Temporary Cash Investments$2,489$778▼ $1,711
Total Assets$11,271,519$11,504,967▲ $233,448
Other Assets Total$5,745,289$5,304,084▼ $441,205
Liabilities
Other Liabilities$594,169$585,343▼ $8,826
Accounts Payable and Accrued Expenses$431,245$441,601▲ $10,356
Total Liabilities$1,025,414$1,026,944▲ $1,530
Net Assets / Fund Balance
Unrestricted Net Assets$7,685,810$7,637,634▼ $48,176
Temporarily Rstr Net Assets$2,560,295$2,840,389▲ $280,094
Total Net Assets Fund Balance$10,246,105$10,478,023▲ $231,918
Total Liabilities and Net Assets / Fund Balance$11,271,519$11,504,967▲ $233,448

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,666,201$8,139,939-
Other Land Buildings$0$138,895-
Land$413,168--
Equipment$3,321,776$4,888,155-
Other Assets Org$204,686--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve BiggerstaffVP of EngagementFT$118,969$6,332$125,301
David ReeseCFOFT$62,095$2,932$65,027
Grace GorethDirectorFT$37,028$24,000$61,028
William McLendon JrPresidentFT$43,583$10,544$54,127
Craig WhaleySecretaryFT$26,687$11,495$38,182

Board Members and Trustees

NameTitle
Andrew HoodChair
Bonnie NystromVice Chair
Dan DuggerDirector
Deborah CarterDirector
Jim SchafferDirector
Lee BramlettDirector
Liz ThompsonDirector
Michael GrahamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,228,520
Program Service Revenue
$1,455,578
Investment Income
$436,378
Other Revenue
$382,069
All Other Contributions
$2,757,901
Change in Net Assets
$177,426

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
Other Non Cash Contri Table8$105,142Fair Market Value (FMV)
Other Non Cash Contri Table7$18,520Fair Market Value (FMV)
Clothing and Household Goods-$7,325Resale value
Cars and Other Vehicles4$5,319Kelley Blue Book
Drugs and Medical Supplies1$3,000Fair Market Value (FMV)
Other Non Cash Contri Table1$2,600retail value
Other Non Cash Contri Table2$485retail price
Total Noncash Contributions23$142,391-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,502,545
Revenue Not Reported on Form 990
$7,857,435
Total Revenue per Audited Statements
$13,359,980
Total Revenue per Form 990
$5,502,545
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,909,520
Salaries, Compensation, and Employee Benefits$1,573,235
Grants and Similar Amounts Paid$842,364
Total Fundraising Expense$235,807
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$940,998$138,254$67,838$1,147,090
Depreciation Depletion$499,796$5,912$34,344$540,052
Grants to Domestic Orgs$470,673--$470,673
Occupancy$368,345$62,251$3,636$434,232
Information Technology$359,732$12,020$25,970$397,722
Foreign Grants$371,691--$371,691
Office Expenses$243,164$10,737$1$253,902
Current Officers, Directors, Trustees, and Key Employees$0$248,523$0$248,523
Travel$147,116$66,192$28,823$242,131
Fees for Services Other$129,505$25,283$28,200$182,988
Other Expenses$168,869$1,824$0$170,693
Conferences and Meetings$147,300$4,843$2,295$154,438
All Other Expenses$14,216$135,408$3,688$153,312
Advertising$95,720$7,995$14,832$118,547
Payroll Taxes$70,289$27,638$5,090$103,017
Insurance$34,271$54,056$50$88,377
Other Employee Benefits$46,973$6,592$21,040$74,605
Fees for Services Accounting$0$30,040$0$30,040
Fees for Services Legal$5,130$0$0$5,130
Total Functional Expenses$4,251,744$837,568$235,807$5,325,119

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$13,182,554
Expenses Not Reported on Form 990$7,857,435
Expenses per Audited Statements$5,325,119
Total Expenses per Form 990$5,325,119
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
SIL IncDallas, TX501(c)(3)Mission Projects$383,833

International Summary

Offices
0
Employees
0
Spending
$143,650

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$90,343
Sub-Saharan AfricaProgram ServicesConsulting00$39,668
South AmericaProgram ServicesConsulting00$7,720
EuropeProgram ServicesConsulting00$4,888
Central AmericaProgram ServicesConsulting00$1,031
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$0
Gaming Gross Income$0
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$585,343
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
Chief Financial Officer
Phone
7048436000
Signed
2020-04-17

Organization Details

Formed
1963
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
7
Employees
61
Volunteers
452
Supplemental Narrative

Additional Explanations

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, Florida, Georgia, Kansas, Kentucky, Maryland, Minnesota, New Hampshire, North Dakota, Ohio, Tennessee, Virginia, Washington, West Virginia, Wisconsin

Pt XI

Line 9: 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 the income section of the Statement of Activities and was not considered to be part of the operating activities.

Form 990, Part III, Line 4D

Media: 336594. 11233. 0.

Financial Statement Notes

Pt III, Line 1A

JAARS established the Mexico Museum and the Museum of the Alphabet (Museums) on its campus. The collections of the Museums at JAARS, which were acquired through purchases and contributions since the organization's inception, are not recognized as assets on the statements of financial position and, thus, are not reflected on the financial statements. Purchases of collection items are recorded as decreases in net assets without donor restriction in the year in which the items are acquired or as net assets with donor restriction if the assets used to purchase the items are restricted by donors. Proceeds for disposals or insurance recoveries are reflected as increases in the appropriate net asset classes. The collections are subject to a policy requiring proceeds from sales to be used to acquire new additions. In 2019 and 2018, 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 III, Line 4

During 2019 the museums received a number of gifts of items to add to its collection. Some of these are: carved wooden animals, pottery items, numerous necklaces and bracelets and other personal items made by people in countries where Wycliffe missionaries have worked.

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/Desc0Ministry Operations -- At the headquarters in North Carolina, JAARS has facilities where: -Over 500 people work to support Bible translation, including IT and media teams from our main partner, SIL International; -Pilots, technical staff, and other missionaries train before heading overseas and to maintain ongoing competency; -Aircraft, boats, and other equipment are prepped for overseas partners; -Core mission staff review and assess overseas logistical needs and provide solutions research and development, ongoing program management, financial and HR support services, clinical and counseling healthcare services, hospitality services to residential trainees and short-term missions staff, communications, fundraising and more; -Groups from churches, schools, and the general public come to serve via short-term mission trips and/or to tour museums and mission operations; -Missionaries and their families rest and retool before returning to overseas assignments.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Andrew Hood
IRS990/Form990PartVIISectionAGrp/PersonNm1Bonnie Nystrom
IRS990/Form990PartVIISectionAGrp/PersonNm2Michael Graham
IRS990/Form990PartVIISectionAGrp/PersonNm3Lee Bramlett
IRS990/Form990PartVIISectionAGrp/PersonNm4Deborah Carter
IRS990/Form990PartVIISectionAGrp/PersonNm5Dan Dugger
IRS990/Form990PartVIISectionAGrp/PersonNm6Grace Goreth
IRS990/Form990PartVIISectionAGrp/PersonNm7Liz Thompson
IRS990/Form990PartVIISectionAGrp/PersonNm8Jim Schaffer
IRS990/Form990PartVIISectionAGrp/PersonNm9William McLendon Jr
IRS990/Form990PartVIISectionAGrp/PersonNm10Craig Whaley
IRS990/Form990PartVIISectionAGrp/PersonNm11David Reese
IRS990/Form990PartVIISectionAGrp/PersonNm12Steve Biggerstaff
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IRS990/Form990PartVIISectionAGrp/TitleTxt12VP of Engagement
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IRS990/MissionDesc0To 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.
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0William McLendon
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IRS990/ProgramServiceRevenueGrp/Desc0Program Services
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IRS990/ProgSrvcAccomActy2Grp/Desc0Transportation: -Aviation: We help our international partners start and operate flight programs by recruiting and training staff, setting standards, acquiring and equipping aircraft, conducting on-site flight program R&D, and more. Currently, we help programs in Brazil, Cameroon, Indonesia, Papua New Guinea and Peru. -Land: We help our international partners assess their travel challenges and determine the optimal vehicles for their situations and acquire and/or upfit vehicles. We also develop and conduct training, both overseas and at our headquarters in North Carolina, for partners who need to operate and maintain motorcycles and four-wheel drive vehicles in rugged conditions. -Water: We help our international partners assess maritime travel challenges and determine the optimal watercraft for their situations, and acquire and/or upfit vessels. If a large vessel is needed, we support the planning, launch, and ongoing operations of the program. We also develop and conduct water safety training for partner staff.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0987320
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0258100
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0369556
IRS990/ProgSrvcAccomActy3Grp/Desc0Information Technology: We help our international partners, through relationships with SIL International and others, to assess IT and internet connectivity challenges, develop effective solutions, and support funding and effective implementation of plans, technology and training. We also provide office space and support services to SIL IT staff at our North Carolina headquarters.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0787398
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0337544
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt014
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Media: We help our international partners, through relationships with SIL International and others, to assess needs for non-print media and then support the planning, production, and delivery of the Bible in audio, video and internet-based formats suited to targeted language groups. We also provide office space and support services to about 40 media staff at our North Carolina headquarters.
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IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt011233
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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
2019Detailed filing. Detailed filing data is available for this year.$11.5$1.03$10.5$5.50$5.33$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

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