Civic Intelligence

Jackson State Community College Foundation

990 • Fiscal year 2022 • EIN 62-1041983

Jul 01, 2021 to Jun 30, 2022 • Filed on May 12, 2023

2046 North ParkwayJackson, TN 38301

(731) 424-3520

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

89th percentile

48%

Higher net margin than 89% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

18th percentile

-11%

Faster asset growth than 18% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

15th percentile

-27%

Faster revenue growth than 15% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$2,816,935

Down $354,594 (-11%) from 2021

Net Assets

Down

$2,816,935

Down $354,594 (-11%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Down

$156,865

Down $56,610 (-27%) from 2021

Expenses

Up

$81,435

Up $20,024 (+33%) from 2021

Net Income

Down

$75,430

Down $76,634 (-50%) from 2021

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,968,280Liabilities 2011: $283Net Assets 2011: $4,967,9972011Assets 2012: $3,094,159Liabilities 2012: $0Net Assets 2012: $3,094,1592012Assets 2013: $3,459,022Liabilities 2013: $0Net Assets 2013: $3,459,0222013Assets 2014: $2,426,137Liabilities 2014: $143Net Assets 2014: $2,425,9942014Assets 2015: $2,238,813Liabilities 2015: $294Net Assets 2015: $2,238,5192015Assets 2016: $2,268,166Liabilities 2016: $0Net Assets 2016: $2,268,1662016Assets 2017: $2,391,211Liabilities 2017: $0Net Assets 2017: $2,391,2112017Assets 2018: $2,541,569Liabilities 2018: $0Net Assets 2018: $2,541,5692018Assets 2019: $2,621,029Liabilities 2019: $0Net Assets 2019: $2,621,0292019Assets 2020: $2,739,482Liabilities 2020: $0Net Assets 2020: $2,739,4822020Assets 2021: $3,171,529Liabilities 2021: $0Net Assets 2021: $3,171,5292021Assets 2022: $2,816,935Liabilities 2022: $0Net Assets 2022: $2,816,9352022Assets 2023: $2,964,689Liabilities 2023: $0Net Assets 2023: $2,964,6892023Assets 2024: $3,187,624Liabilities 2024: $0Net Assets 2024: $3,187,6242024Assets 2025: $3,458,335Liabilities 2025: $0Net Assets 2025: $3,458,3352025

Highlighted filing

2022

Assets$2,816,935
Liabilities$0
Net Assets$2,816,935

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2011: $1,862,758Expenses 2011: $238,477Net Income 2011: $1,624,2812011Revenue 2012: $236,303Expenses 2012: $2,087,506Net Income 2012: -$1,851,2032012Revenue 2013: $811,090Expenses 2013: $412,190Net Income 2013: $398,9002013Revenue 2014: $510,548Expenses 2014: $1,526,718Net Income 2014: -$1,016,1702014Revenue 2015: $280,602Expenses 2015: $415,023Net Income 2015: -$134,4212015Revenue 2016: $366,857Expenses 2016: $306,329Net Income 2016: $60,5282016Revenue 2017: $389,804Expenses 2017: $303,484Net Income 2017: $86,3202017Revenue 2018: $173,988Expenses 2018: $109,451Net Income 2018: $64,5372018Revenue 2019: $143,238Expenses 2019: $91,019Net Income 2019: $52,2192019Revenue 2020: $125,947Expenses 2020: $73,879Net Income 2020: $52,0682020Revenue 2021: $213,475Expenses 2021: $61,411Net Income 2021: $152,0642021Revenue 2022: $156,865Expenses 2022: $81,435Net Income 2022: $75,4302022Revenue 2023: $91,008Expenses 2023: $110,880Net Income 2023: -$19,8722023Revenue 2024: $182,841Expenses 2024: $136,191Net Income 2024: $46,6502024Revenue 2025: $285,553Expenses 2025: $188,201Net Income 2025: $97,3522025

Highlighted filing

2022

Revenue$156,865
Expenses$81,435
Net Income$75,430
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 12, 2023
Return Version
2021v4.2
Gross Receipts
$156,865
Mission and Program Overview

Mission

To support Jackson State Community College in its quest for excellence

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,692,747$2,335,209▼ $357,538
Savings and Temporary Cash Investments$478,782$481,726▲ $2,944
Total Assets$3,171,529$2,816,935▼ $354,594
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,007,403$2,672,803▼ $334,600
Net Assets Without Donor Restrictions$164,126$144,132▼ $19,994
Total Net Assets Fund Balance$3,171,529$2,816,935▼ $354,594
Total Liabilities and Net Assets / Fund Balance$3,171,529$2,816,935▼ $354,594

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$1,635,813$10,000▼ $26,174-$1,619,639
2020$1,601,820$5,000▲ $28,993-$1,635,813
2019$1,588,594$5,000▲ $8,226-$1,601,820
2018$1,555,716$24,050▲ $8,828-$1,588,594
2017$1,536,958$11,560▲ $7,198-$1,555,716
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$91,290
Program Service Revenue
$0
Investment Income
$65,575
Other Revenue
$0
All Other Contributions
$91,290
Change in Net Assets
$75,430
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,435
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$27,090$34,478-$34,478
Fees for Service Investment Mgmnt Fees-$19,867-$19,867
Total Functional Expenses$27,090$54,345$0$81,435
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
Backup withholding compliance
No
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
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

Governance Explanations

Part VI Line 11B

Form 990 is prepared by accountant and reviewed by treasurer before

Part VI Line 11B

submission

Part VI Line 12C

The foundation board reviews and approves conflict of interest policy

Part VI Line 12C

annually

Part VI Line 19

Governing documents, conflict of interest policy and financial statements

Part VI Line 19

are available upon request

Filing and Contact Details

Filer

Filer Name
Jackson State Community College Foundation
EIN
62-1041983
In Care Of
% Timothy Dellinger
Phone
7314243520
Address
2046 North Parkway, Jackson, TN 38301

Signing Officer

Name
Timothy Dellinger
Title
Treasurer
Phone
7314243520
Signed
2023-05-12

Organization Details

Principal Officer
Timothy Dellinger
Formed
1977
Legal Domicile
Tn
Voting Board Members
15
Independent Board Members
0
Employees
0
Supplemental Narrative

Financial Statement Notes

P5, Ln 4

Endowed funds are to be held in perpetuity and invested

P5, Ln 4

The income derived is used for the purpose(s) desiginated

P5, Ln 4

by the donor

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt034229
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0373682
IRS990ScheduleA/PublicSupportCY170Pct00.48936
IRS990ScheduleA/PublicSupportPY170Pct00.59657
IRS990ScheduleA/PublicSupportTotal170Amt0398099
IRS990ScheduleA/SubstantialContributorsTotAmt041732
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt091290
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt054011
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt068607
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt086164
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0139759
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0439831
IRS990ScheduleA/TotalSupportAmt0813513
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.06000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01635813
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt010000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01619639
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-26174
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01601820
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt05000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01635813
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt028993
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01588594
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt05000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01601820
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08226
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01555716
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt024050
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01588594
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08828
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01536958
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt011560
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01555716
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07198
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.89000
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Endowed funds are to be held in perpetuity and invested
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The income derived is used for the purpose(s) desiginated
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2by the donor
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0P5, Ln 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1P5, Ln 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2P5, Ln 4
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.05000
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is prepared by accountant and reviewed by treasurer before
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1submission
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The foundation board reviews and approves conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3annually
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents, conflict of interest policy and financial statements
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5are available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Jackson State Community College
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0620762815
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Educating Students
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt05
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02046 North Parkway
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Jackson
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd038301
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt021814
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1158097
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Jackson State Community College
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1O
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03171529
IRS990/TotalAssetsEOYAmt02816935
IRS990/TotalAssetsGrp/BOYAmt03171529
IRS990/TotalAssetsGrp/EOYAmt02816935
IRS990/TotalCompGreaterThan150KInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.46$0.00$3.46$0.29$0.19$0.10
2024Detailed filing. Detailed filing data is available for this year.$3.19$0.00$3.19$0.18$0.14$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.96$0.00$2.96$0.09$0.11$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.82$0.00$2.82$0.16$0.08$0.08
2021Detailed filing. Detailed filing data is available for this year.$3.17$0.00$3.17$0.21$0.06$0.15
2020Detailed filing. Detailed filing data is available for this year.$2.74$0.00$2.74$0.13$0.07$0.05
2019Summary only. Only limited summary data is available for this year.$2.62$0.00$2.62$0.14$0.09$0.05
2018Summary only. Only limited summary data is available for this year.$2.54$0.00$2.54$0.17$0.11$0.06
2017Summary only. Only limited summary data is available for this year.$2.39$0.00$2.39$0.39$0.30$0.09
2016Summary only. Only limited summary data is available for this year.$2.27$0.00$2.27$0.37$0.31$0.06
2015Summary only. Only limited summary data is available for this year.$2.24$0.00$2.24$0.28$0.42$0.13
2014Summary only. Only limited summary data is available for this year.$2.43$0.00$2.43$0.51$1.53$1.02
2013Summary only. Only limited summary data is available for this year.$3.46$0.00$3.46$0.81$0.41$0.40
2012Summary only. Only limited summary data is available for this year.$3.09$0.00$3.09$0.24$2.09$1.85
2011Summary only. Only limited summary data is available for this year.$4.97$0.00$4.97$1.86$0.24$1.62