Civic Intelligence

Julius Freyhan Foundation

990 • Fiscal year 2014 • EIN 72-0918452

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 15, 2015

PO Box 1636Saint Francisville, LA 70775

(225) 635-0300

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

24th percentile

0.00x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

94th percentile

61%

Higher net margin than 94% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

59th percentile

5.5%

Faster asset growth than 59% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

5th percentile

-50%

Faster revenue growth than 5% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$753,670

Up $39,428 (+5.5%) from 2013

Net Assets

Up

$753,670

Up $39,428 (+5.5%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$64,161

Down $64,066 (-50%) from 2013

Expenses

Down

$24,733

Down $5,750 (-19%) from 2013

Net Income

Down

$39,428

Down $58,316 (-60%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $486,235Liabilities 2011: $2,566Net Assets 2011: $483,6692011Assets 2012: $616,712Liabilities 2012: $214Net Assets 2012: $616,4982012Assets 2013: $714,242Liabilities 2013: $0Net Assets 2013: $714,2422013Assets 2014: $753,670Liabilities 2014: $0Net Assets 2014: $753,6702014Assets 2015: $789,388Liabilities 2015: $0Net Assets 2015: $789,3882015Assets 2016: $835,846Liabilities 2016: $2Net Assets 2016: $835,8442016Assets 2017: $874,930Liabilities 2017: $43Net Assets 2017: $874,8872017Assets 2018: $945,521Liabilities 2018: $0Net Assets 2018: $945,5212018Assets 2019: $989,964Liabilities 2019: $0Net Assets 2019: $989,9642019Assets 2020: $1,021,999Liabilities 2020: $0Net Assets 2020: $1,021,9992020Assets 2021: $1,015,099Liabilities 2021: $0Net Assets 2021: $1,015,0992021Assets 2022: $1,049,057Liabilities 2022: $0Net Assets 2022: $1,049,0572022Assets 2023: $1,067,132Liabilities 2023: $0Net Assets 2023: $1,067,1322023Assets 2024: $1,112,795Liabilities 2024: $211Net Assets 2024: $1,112,5842024

Highlighted filing

2014

Assets$753,670
Liabilities$0
Net Assets$753,670

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2011: $85,2512011Expenses 2012: $81,1882012Revenue 2013: $128,227Expenses 2013: $30,483Net Income 2013: $97,7442013Revenue 2014: $64,161Expenses 2014: $24,733Net Income 2014: $39,4282014Revenue 2015: $63,992Expenses 2015: $28,274Net Income 2015: $35,7182015Revenue 2016: $72,531Expenses 2016: $26,074Net Income 2016: $46,4572016Revenue 2017: $61,055Expenses 2017: $22,012Net Income 2017: $39,0432017Revenue 2018: $93,025Expenses 2018: $22,391Net Income 2018: $70,6342018Revenue 2019: $77,693Expenses 2019: $33,250Net Income 2019: $44,4432019Revenue 2020: $59,944Expenses 2020: $27,909Net Income 2020: $32,0352020Revenue 2021: $31,808Expenses 2021: $38,708Net Income 2021: -$6,9002021Revenue 2022: $61,108Expenses 2022: $27,150Net Income 2022: $33,9582022Revenue 2023: $44,816Expenses 2023: $26,741Net Income 2023: $18,0752023Revenue 2024: $71,318Expenses 2024: $25,866Net Income 2024: $45,4522024

Highlighted filing

2014

Revenue$64,161
Expenses$24,733
Net Income$39,428
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 15, 2015
Return Version
2014v5.0
Gross Receipts
$90,071
Mission and Program Overview

Mission

To restore the julius freyhan school building and open it to the public as a museum highlighting jewish history in the south and as a place for local cultural activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$714,242$753,670▲ $39,428
Land, Buildings, and Equipment, Net$595,365$579,895▼ $15,470
Savings and Temporary Cash Investments$118,779$173,677▲ $54,898
Cash and Non-Interest-Bearing Accounts$50$50→ $0
Total Assets$714,242$753,670▲ $39,428
Other Assets Total$48$48→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$714,242$753,670▲ $39,428
Total Liabilities and Net Assets / Fund Balance$714,242$753,670▲ $39,428

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$579,895$51,441$631,336
Other Assets Org$48--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$88,821
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-24,660
All Other Contributions
$36,381
Change in Net Assets
$39,428
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$24,733
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
Depreciation Depletion$16,796--$16,796
All Other Expenses$4,280--$4,280
Fees for Services Other$2,400--$2,400
Advertising$647--$647
Fees for Services Accounting$500--$500
Office Expenses$100--$100
Other Expenses$10--$10
Total Functional Expenses$24,733$0$0$24,733
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$25,910
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Symposium$52,440$26,890$25,910$980
Total Events$52,440$26,890$25,910$980
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Robert V BakerOfficer and DirectorAccounting Fee Paid to Corp Owned by OfficerNo$500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

All Documents are avaiable for public view. A public inspectioncopy of form 990 is available for the public to view.

Governing documents etc available to public Part VI line 19

No review was conducted or will be conducted.

Filing and Contact Details

Filer

Filer Name
Julius Freyhan Foundation
EIN
72-0918452
Address
PO BOX 1636, Saint Francisville, LA 70775
Doing Business As
Julius Freyhan Foundation

Signing Officer

Name
Robert V Baker
Title
Treasurer
Signed
2015-04-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Robert V Baker
Formed
1978
Legal Domicile
La
Voting Board Members
21
Independent Board Members
21
Employees
0
Volunteers
24

Preparer

Firm
Robert V Baker and Co Ltd
Address
PO BOX 2192, Saint Francisville, LA 70775
Preparer
Robert V Baker
Phone
2256350300
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

ROUNDING 1.00

List of other fees for services expenses Part IX line 11G

Consulting services 2,400

List of other expenses Part IX line 24E

Dues and memberships 250insurance 788janitorial 900maintenance and repair 1111utilities 1173yard maintenance 60rounding -2

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IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt052440
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt025910
IRS990/GoverningBodyVotingMembersCnt021
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt090071
IRS990/GrossRentsGrp/RealAmt01250
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt021
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt051441
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0595365
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0579895
IRS990/LandBldgEquipCostOrOtherBssAmt0631336
IRS990/LegalDomicileStateCd0LA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO RESTORE THE JULIUS FREYHAN SCHOOL BUILDING AND OPEN IT TO THE PUBLIC AS A MUSEUM HIGHLIGHTING JEWISH HISTORY IN THE SOUTH AND AS A PLACE FOR LOCAL CULTURAL ACTIVITIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0714242
IRS990/NetAssetsOrFundBalancesEOYAmt0753670
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt0-25910
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0-25910
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01250
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01250
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt0100
IRS990/OfficeExpensesGrp/TotalAmt0100
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt048
IRS990/OtherAssetsTotalGrp/EOYAmt048
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ANNUAL FILING FEE
IRS990/OtherExpensesGrp/ProgramServicesAmt010
IRS990/OtherExpensesGrp/TotalAmt010
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ROBERT V BAKER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0125376
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt030483
IRS990/PYOtherRevenueAmt02850
IRS990/PYRevenuesLessExpensesAmt097744
IRS990/PYTotalExpensesAmt030483
IRS990/PYTotalRevenueAmt0128227
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt039428
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01250
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt090071
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0714242
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0753670
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0118779
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0173677
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt088821
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0125376
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0213899
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0272765
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt010889
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0711750
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0118
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0328
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02700
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03147
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.40470
IRS990ScheduleA/PublicSupportPY170Pct00.45720
IRS990ScheduleA/PublicSupportTotal170Amt0289293
IRS990ScheduleA/SubstantialContributorsTotAmt0422457
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt088821
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0125376
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0213899
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0272765
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt010889
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0711750
IRS990ScheduleA/TotalSupportAmt0714897
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/OtherAssetsOrgGrp/BookValueAmt048
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0579895
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt051441
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0631336
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0579895
IRS990ScheduleD/TotalBookValueOtherAssetsAmt048
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt025550
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt025550
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt025910
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SYMPOSIUM
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt052440
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt052440
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt026890
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026890
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0980
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt025910
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt025910
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ROBERT V BAKER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICER AND DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ACCOUNTING FEE PAID TO CORP OWNED BY OFFICER
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All Documents are avaiable for public view. A public inspectioncopy of form 990 is available for the public to view.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was conducted or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING 1.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONSULTING SERVICES 2,400
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUES AND MEMBERSHIPS 250INSURANCE 788JANITORIAL 900MAINTENANCE AND REPAIR 1111UTILITIES 1173YARD MAINTENANCE 60ROUNDING -2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.00$1.11$0.07$0.03$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.07$0.04$0.03$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.00$1.05$0.06$0.03$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.00$1.02$0.03$0.04$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.00$1.02$0.06$0.03$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.00$0.99$0.08$0.03$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.00$0.95$0.09$0.02$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.00$0.87$0.06$0.02$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$0.07$0.03$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.06$0.03$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.06$0.02$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.13$0.03$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.00$0.48$0.09