Civic Intelligence

Just Enterprises Inc.

EIN 61-1176695 • 501(c)3 • Louisville, KY

Pub. 78 Eligible

Profile

Just creations provides marketing assistance to low-income craftspeople in the developing world. The sale of these products helps to provide a fair wage for the artisans and enables them to pay for food, education, health care and housing.

2722 Frankfort AvenueLouisville, KY 40206

www.justcreations.org

Siviq Scores

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

Liabilities / Assets

75th percentile

0.21x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.19x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

36th percentile

-1.8%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

43rd percentile

0.6%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

6.4%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$258,332

Up $1,562 (+0.6%) from 2023

Liabilities

Up

$53,270

Up $6,641 (+14%) from 2023

Net Assets

Down

$205,062

Down $5,079 (-2.4%) from 2023

Revenue

Up

$279,877

Up $16,791 (+6.4%) from 2023

Expenses

Up

$284,956

Up $2,698 (+1.0%) from 2023

Net Income

Up

-$5,079

Up $14,093 (+74%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $288,525Liabilities 2010: $60,287Net Assets 2010: $228,2382010Assets 2011: $282,459Liabilities 2011: $53,652Net Assets 2011: $228,8072011Assets 2012: $267,037Liabilities 2012: $44,028Net Assets 2012: $223,0092012Assets 2013: $249,778Liabilities 2013: $38,983Net Assets 2013: $210,7952013Assets 2014: $234,835Liabilities 2014: $36,193Net Assets 2014: $198,6422014Assets 2015: $229,329Liabilities 2015: $30,790Net Assets 2015: $198,5392015Assets 2016: $230,029Liabilities 2016: $33,120Net Assets 2016: $196,9092016Assets 2017: $225,239Liabilities 2017: $35,114Net Assets 2017: $190,1252017Assets 2018: $216,783Liabilities 2018: $37,350Net Assets 2018: $179,4332018Assets 2019: $207,494Liabilities 2019: $36,980Net Assets 2019: $170,5142019Assets 2020: $211,159Liabilities 2020: $33,638Net Assets 2020: $177,5212020Assets 2021: $277,184Liabilities 2021: $38,555Net Assets 2021: $238,6292021Assets 2022: $274,733Liabilities 2022: $45,420Net Assets 2022: $229,3132022Assets 2023: $256,770Liabilities 2023: $46,629Net Assets 2023: $210,1412023Assets 2024: $258,332Liabilities 2024: $53,270Net Assets 2024: $205,0622024

Highlighted filing

2024

Assets$258,332
Liabilities$53,270
Net Assets$205,062

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $286,6402010Expenses 2011: $286,0322011Expenses 2012: $298,4652012Revenue 2013: $292,401Expenses 2013: $304,615Net Income 2013: -$12,2142013Revenue 2014: $301,886Expenses 2014: $314,039Net Income 2014: -$12,1532014Revenue 2015: $269,431Expenses 2015: $269,534Net Income 2015: -$1032015Revenue 2016: $265,252Expenses 2016: $266,882Net Income 2016: -$1,6302016Revenue 2017: $260,139Expenses 2017: $266,923Net Income 2017: -$6,7842017Revenue 2018: $259,207Expenses 2018: $269,899Net Income 2018: -$10,6922018Revenue 2019: $262,385Expenses 2019: $276,304Net Income 2019: -$13,9192019Revenue 2020: $270,191Expenses 2020: $263,180Net Income 2020: $7,0112020Revenue 2021: $333,690Expenses 2021: $272,582Net Income 2021: $61,1082021Revenue 2022: $276,737Expenses 2022: $286,053Net Income 2022: -$9,3162022Revenue 2023: $263,086Expenses 2023: $282,258Net Income 2023: -$19,1722023Revenue 2024: $279,877Expenses 2024: $284,956Net Income 2024: -$5,0792024

Highlighted filing

2024

Revenue$279,877
Expenses$284,956
Net Income-$5,079

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.58$0.53$2.05$2.80$2.85$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.57$0.47$2.10$2.63$2.82$0.19
2022Detailed filing. Detailed filing data is available for this year.$2.75$0.45$2.29$2.77$2.86$0.09
2021Detailed filing. Detailed filing data is available for this year.$2.77$0.39$2.39$3.34$2.73$0.61
2020Detailed filing. Detailed filing data is available for this year.$2.11$0.34$1.78$2.70$2.63$0.07
2019Summary only. Only limited summary data is available for this year.$2.07$0.37$1.71$2.62$2.76$0.14
2018Summary only. Only limited summary data is available for this year.$2.17$0.37$1.79$2.59$2.70$0.11
2017Summary only. Only limited summary data is available for this year.$2.25$0.35$1.90$2.60$2.67$0.07
2016Summary only. Only limited summary data is available for this year.$2.30$0.33$1.97$2.65$2.67$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.29$0.31$1.99$2.69$2.70$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.35$0.36$1.99$3.02$3.14$0.12
2013Detailed filing. Detailed filing data is available for this year.$2.50$0.39$2.11$2.92$3.05$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.67$0.44$2.23$2.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$0.54$2.29$2.86
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.60$2.28$2.87
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.0
Gross Receipts
$546,433
Mission and Program Overview

Mission

Just creations provides marketing assistance to low-income craftspeople in the developing world. The sale of these products helps to provide a fair wage for the artisans and enables them to pay for food, education, health care and housing.

Just creations is a values-driven marketplace that advocates for marginalized communities of artisans and farmers through promotion of fair trade and social justice

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$161,638$196,609▲ $34,971
Inventories for Sale or Use$41,935$50,004▲ $8,069
Savings and Temporary Cash Investments$41,631--
Prepaid Expenses and Deferred Charges$10,012$6,012▼ $4,000
Land, Buildings, and Equipment, Net$1,554$5,394▲ $3,840
Accounts Receivable-$313-
Total Assets$256,770$258,332▲ $1,562
Liabilities
Other Liabilities$32,359$32,488▲ $129
Accounts Payable and Accrued Expenses$13,912$20,410▲ $6,498
Deferred Revenue$358$372▲ $14
Total Liabilities$46,629$53,270▲ $6,641
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$196,183$191,104▼ $5,079
Net Assets With Donor Restrictions$13,958$13,958→ $0
Total Net Assets Fund Balance$210,141$205,062▼ $5,079
Total Liabilities and Net Assets / Fund Balance$256,770$258,332▲ $1,562

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$4,729$30,866$35,595
Equipment$665$25,964$26,629
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joan C FriszExecutive DiFT$68,348$7,304$75,652

Board Members and Trustees

NameTitle
Matthew BrownChair
Allie OverstreetDirector
Audrey SchuetzeDirector
Julia MikulecDirector
Lisa EchsnerDirector
Vickie HillaryDirector
Cheri BaizeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$36,454
Program Service Revenue
$0
Investment Income
$3,511
Other Revenue
$239,912
All Other Contributions
$30,954
Change in Net Assets
$-5,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$154,373
Other Expenses$130,583
Total Fundraising Expense$4,031
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$51,261$15,037$2,050$68,348
Other Salaries and Wages$57,644--$57,644
Occupancy$46,436$2,444-$48,880
Advertising$32,398-$1,597$33,995
Other Employee Benefits$16,888$1,285$183$18,356
Payroll Taxes$8,922$902$201$10,025
Fees for Services Other$6,726$354-$7,080
Other Expenses$5,382$714-$5,382
Insurance$3,590$1,466-$5,056
Office Expenses$3,035$337-$3,372
Depreciation Depletion$1,151--$1,151
Travel$419$47-$466
Total Functional Expenses$258,339$22,586$4,031$284,956
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
Credit Card Payable$11,613
Sales Tax Payable$10,041
Payroll Withholdings$3,913
Gift Certificates Outstanding$3,499
Contributions Payable$3,200
Due Bills$222
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

Form 990 is annually reviewed by the executive director, board treasurer and members of the finance committee prior to filing.

Form 990, Page 6, Part VI, Line 12C

If an issue is to decided by the board that involves a potential conflict of interest for a board member, it is a responsibility of that board member to: 1) identify potential conflict of interest, 2) not participate in the discussion of the board action being considered and 3) not vote on the issue. It is the responsibility of the board to record in the minutes of the meeting both the potential conflict of interest and the actions taken as a result of the procedures outlines in the policy (the abstention of a board member from a vote).

Form 990, Page 6, Part VI, Line 15A

An annual review is undertaken during the budgeting process for the coming year. This is handled by the finance committee and presented to the full board when the annual budget is presented for approval.

Form 990, Page 6, Part VI, Line 19

These documents are avalible upon request.

Filing and Contact Details

Filer

Filer Name
Just Enterprises Inc
EIN
61-1176695
Phone
5028977319
Address
2722 FRANKFORT AVENUE, LOUISVILLE, KY 40206

Signing Officer

Name
Joan C Frisz
Title
Executive Director
Phone
5028977319
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joan C Frisz
Formed
1990
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
74

Preparer

Firm
Baldwin Cpas Pllc
Address
10180 LINN STATION ROAD SUITE 200, LOUISVILLE, KY 40223
Preparer
Christopher Hatcher
Phone
5025849793
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Just creations is a not for profit fair trade store that opened in april 1990 in order to provide marketing assistance to low income artisans in the developing world. Just creations features handmade products from talanted artisans from over 40 countries around the world. Just creations is proud to be a part of a network of stores throughout the world who purchas from fair trade organizations who work with artisans and ensure they are paid fairly for their handcrafts and treated fairly in the workplace. An essential part of just creations is educational outreach, whereby staff and volunteers go out into the community to educate the public about fair trade, tell stories of the artisans, and help people understans how a purchase of a fair trade product makes a difference in the lives of people around the world. We served more than 3,400 patrons throughout the year, brought on 20 new volunteers, and hosted 28 events or educational presentations with 735 participants. We added 3 new vendors to expand our product offerings.

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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt030866
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt035595
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23913
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt33499
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3GIFT CERTIFICATES OUTSTANDING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4CONTRIBUTIONS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5DUE BILLS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JUST CREATIONS IS A NOT FOR PROFIT FAIR TRADE STORE THAT OPENED IN APRIL 1990 IN ORDER TO PROVIDE MARKETING ASSISTANCE TO LOW INCOME ARTISANS IN THE DEVELOPING WORLD. JUST CREATIONS FEATURES HANDMADE PRODUCTS FROM TALANTED ARTISANS FROM OVER 40 COUNTRIES AROUND THE WORLD. JUST CREATIONS IS PROUD TO BE A PART OF A NETWORK OF STORES THROUGHOUT THE WORLD WHO PURCHAS FROM FAIR TRADE ORGANIZATIONS WHO WORK WITH ARTISANS AND ENSURE THEY ARE PAID FAIRLY FOR THEIR HANDCRAFTS AND TREATED FAIRLY IN THE WORKPLACE. AN ESSENTIAL PART OF JUST CREATIONS IS EDUCATIONAL OUTREACH, WHEREBY STAFF AND VOLUNTEERS GO OUT INTO THE COMMUNITY TO EDUCATE THE PUBLIC ABOUT FAIR TRADE, TELL STORIES OF THE ARTISANS, AND HELP PEOPLE UNDERSTANS HOW A PURCHASE OF A FAIR TRADE PRODUCT MAKES A DIFFERENCE IN THE LIVES OF PEOPLE AROUND THE WORLD. WE SERVED MORE THAN 3,400 PATRONS THROUGHOUT THE YEAR, BROUGHT ON 20 NEW VOLUNTEERS, AND HOSTED 28 EVENTS OR EDUCATIONAL PRESENTATIONS WITH 735 PARTICIPANTS. WE ADDED 3 NEW VENDORS TO EXPAND OUR PRODUCT OFFERINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS ANNUALLY REVIEWED BY THE EXECUTIVE DIRECTOR, BOARD TREASURER AND MEMBERS OF THE FINANCE COMMITTEE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IF AN ISSUE IS TO DECIDED BY THE BOARD THAT INVOLVES A POTENTIAL CONFLICT OF INTEREST FOR A BOARD MEMBER, IT IS A RESPONSIBILITY OF THAT BOARD MEMBER TO: 1) IDENTIFY POTENTIAL CONFLICT OF INTEREST, 2) NOT PARTICIPATE IN THE DISCUSSION OF THE BOARD ACTION BEING CONSIDERED AND 3) NOT VOTE ON THE ISSUE. IT IS THE RESPONSIBILITY OF THE BOARD TO RECORD IN THE MINUTES OF THE MEETING BOTH THE POTENTIAL CONFLICT OF INTEREST AND THE ACTIONS TAKEN AS A RESULT OF THE PROCEDURES OUTLINES IN THE POLICY (THE ABSTENTION OF A BOARD MEMBER FROM A VOTE).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN ANNUAL REVIEW IS UNDERTAKEN DURING THE BUDGETING PROCESS FOR THE COMING YEAR. THIS IS HANDLED BY THE FINANCE COMMITTEE AND PRESENTED TO THE FULL BOARD WHEN THE ANNUAL BUDGET IS PRESENTED FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THESE DOCUMENTS ARE AVALIBLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOAN C FRISZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05028977319
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JUST ENTERPRISES INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JUST CREATIONS
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOUISVILLE
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER HATCHER

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