Civic Intelligence

Oklahoma Juvenile Justice Services Inc

990 • Fiscal year 2015 • EIN 73-1350711

Jul 01, 2014 to Jun 30, 2015 • Filed on May 13, 2016

819 Failing AveEnid, OK 73701-8601

(580) 234-3347

Siviq Scores

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

Liabilities / Assets

70th percentile

0.20x

Higher debt load relative to assets than 70% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

51st percentile

0.05x

Higher debt load relative to revenue than 51% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

23rd percentile

-8.1%

Higher net margin than 23% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

68th percentile

$54,337

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

6th percentile

-28%

Faster asset growth than 6% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

32nd percentile

-4.9%

Faster revenue growth than 32% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$135,571

Down $53,883 (-28%) from 2014

Net Assets

Down

$108,462

Down $48,522 (-31%) from 2014

Liabilities

Down

$27,109

Down $5,361 (-17%) from 2014

Revenue

Down

$598,230

Down $30,870 (-4.9%) from 2014

Expenses

Up

$646,752

Up $1,145 (+0.2%) from 2014

Net Income

Down

-$48,522

Down $32,015 (-194%) from 2014

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $144,720Liabilities 2010: $9,779Net Assets 2010: $134,9412010Assets 2011: $167,737Liabilities 2011: $32,602Net Assets 2011: $135,1352011Assets 2012: $165,313Liabilities 2012: $21,002Net Assets 2012: $144,3112012Assets 2013: $196,971Liabilities 2013: $23,480Net Assets 2013: $173,4912013Assets 2014: $189,454Liabilities 2014: $32,470Net Assets 2014: $156,9842014Assets 2015: $135,571Liabilities 2015: $27,109Net Assets 2015: $108,4622015Assets 2016: $108,498Liabilities 2016: $23,858Net Assets 2016: $84,6402016Assets 2017: $97,745Liabilities 2017: $29,977Net Assets 2017: $67,7682017Assets 2018: $76,070Liabilities 2018: $25,196Net Assets 2018: $50,8742018Assets 2019: $82,166Liabilities 2019: $27,412Net Assets 2019: $54,7542019Assets 2020: $82,685Liabilities 2020: $39,143Net Assets 2020: $43,5422020Assets 2022: $137,875Liabilities 2022: $20,607Net Assets 2022: $117,2682022

Highlighted filing

2015

Assets$135,571
Liabilities$27,109
Net Assets$108,462

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $556,2952010Revenue 2011: $569,633Expenses 2011: $569,439Net Income 2011: $1942011Expenses 2012: $593,1522012Expenses 2013: $601,3432013Revenue 2014: $629,100Expenses 2014: $645,607Net Income 2014: -$16,5072014Revenue 2015: $598,230Expenses 2015: $646,752Net Income 2015: -$48,5222015Revenue 2016: $574,903Expenses 2016: $598,528Net Income 2016: -$23,6252016Revenue 2017: $590,508Expenses 2017: $604,567Net Income 2017: -$14,0592017Revenue 2018: $615,232Expenses 2018: $632,126Net Income 2018: -$16,8942018Revenue 2019: $563,724Expenses 2019: $559,844Net Income 2019: $3,8802019Revenue 2020: $653,924Expenses 2020: $665,136Net Income 2020: -$11,2122020Revenue 2022: $771,799Expenses 2022: $753,260Net Income 2022: $18,5392022

Highlighted filing

2015

Revenue$598,230
Expenses$646,752
Net Income-$48,522
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 13, 2016
Return Version
2014v6.0
Gross Receipts
$598,230
Mission and Program Overview

Mission

See Attachment(Exempt Purpose).

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$51,490$50,757▼ $733
Cash and Non-Interest-Bearing Accounts$58,970$43,196▼ $15,774
Land, Buildings, and Equipment, Net$53,295$41,618▼ $11,677
Savings and Temporary Cash Investments$25,699--
Total Assets$189,454$135,571▼ $53,883
Liabilities
Accounts Payable and Accrued Expenses$32,470$27,109▼ $5,361
Total Liabilities$32,470$27,109▼ $5,361
Net Assets / Fund Balance
Unrestricted Net Assets$116,984$68,462▼ $48,522
Temporarily Rstr Net Assets$40,000$40,000→ $0
Total Net Assets Fund Balance$156,984$108,462▼ $48,522
Total Liabilities and Net Assets / Fund Balance$189,454$135,571▼ $53,883

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$41,618$108,781-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
William PuckettExec DirectorFT$54,337$54,337

Board Members and Trustees

NameTitle
Dwight OlsonPresident
Scott Van KrevelenVice-president
Cindy HumphreyDirector
Joy Baker-quallsDirector
Jd OvertonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$598,190
Investment Income
$40
Other Revenue
$0
Change in Net Assets
$-48,522

Audited Revenue Reconciliation

Revenue per Audited Statements
$598,230
Total Revenue per Audited Statements
$598,230
Total Revenue per Form 990
$598,230
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$516,454
Other Expenses$130,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$267,808$66,952$0$334,760
Other Employee Benefits$78,073$19,518$0$97,591
Current Officers, Directors, Trustees, and Key Employees$43,470$10,867$0$54,337
Occupancy$28,727$7,182$0$35,909
Payroll Taxes$23,813$5,953$0$29,766
All Other Expenses$16,772$3,177$0$19,949
Insurance$13,639$3,410$0$17,049
Depreciation Depletion$9,342$2,336$0$11,678
Office Expenses$5,787$1,447$0$7,234
Fees for Services Accounting$1,315$3,944$0$5,259
Advertising$0$1,687$0$1,687
Other Expenses$121$0$0$121
Total Functional Expenses$520,279$126,473$0$646,752

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$646,752
Total Expenses per Audited Statements$646,752
Total Expenses per Form 990$646,752
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
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Oklahoma Juvenile Justice Services Inc
EIN
73-1350711
Phone
5802343347
Address
819 FAILING AVE, ENID, OK 73701-8601

Signing Officer

Name
William G Puckett
Title
Executive Director
Phone
5802343347
Signed
2016-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William G Puckett
Formed
1989
Legal Domicile
Ok
Voting Board Members
6
Independent Board Members
5
Employees
28
Volunteers
0

Preparer

Firm
J Patrick Novak CPA Inc
Address
719 W MAINE, ENID, OK 73701-5413
Preparer
J Patrick Novak
Phone
5802422500
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

After the Form 990 is complete, a copy of the form

Pt VI, Line 11B

is provided to each member of board for review.

Form 990, Part IX, Line 24F

Recreation 2835. 2835. 0. 0. Transportation 188. 188. 0. 0. Background checks 1241. 1241. 0. 0. Automobile 4178. 3342. 836. 0. Membership fees 572. 0. 572. 0. Equipment rental 6730. 5384. 1346. 0. Supplies 4180. 3762. 418. Freight 25. 20. 5. 0.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0After the Form 990 is complete, a copy of the form
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1is provided to each member of board for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RECREATION 2835. 2835. 0. 0. TRANSPORTATION 188. 188. 0. 0. BACKGROUND CHECKS 1241. 1241. 0. 0. AUTOMOBILE 4178. 3342. 836. 0. MEMBERSHIP FEES 572. 0. 572. 0. EQUIPMENT RENTAL 6730. 5384. 1346. 0. SUPPLIES 4180. 3762. 418. FREIGHT 25. 20. 5. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OK
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt040000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt040000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0189454
IRS990/TotalAssetsEOYAmt0135571
IRS990/TotalAssetsGrp/BOYAmt0189454
IRS990/TotalAssetsGrp/EOYAmt0135571
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0126473
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0520279
IRS990/TotalFunctionalExpensesGrp/TotalAmt0646752
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032470
IRS990/TotalLiabilitiesEOYAmt027109
IRS990/TotalLiabilitiesGrp/BOYAmt032470
IRS990/TotalLiabilitiesGrp/EOYAmt027109
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0156984
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0108462
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0598190
IRS990/TotalProgramServiceExpensesAmt0520279
IRS990/TotalProgramServiceRevenueAmt0598190
IRS990/TotalReportableCompFromOrgAmt054337
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0598230
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0598230
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0189454
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0135571
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0116984
IRS990/UnrestrictedNetAssetsGrp/EOYAmt068462
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0121 N HOOVER
IRS990/USAddress/CityNm0ENID
IRS990/USAddress/StateAbbreviationCd0OK
IRS990/USAddress/ZIPCd073703
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM G PUCKETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05802343347
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OKLAHOMA JUVENILE JUSTICE SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0OKLA
ReturnHeader/Filer/EIN0731350711
ReturnHeader/Filer/PhoneNum05802343347
ReturnHeader/Filer/USAddress/AddressLine1Txt0819 FAILING AVE
ReturnHeader/Filer/USAddress/CityNm0ENID
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd0737018601
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0J PATRICK NOVAK CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0719 W MAINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ENID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0737015413
ReturnHeader/PreparerPersonGrp/PhoneNum05802422500
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J PATRICK NOVAK
ReturnHeader/ReturnTs02016-05-16T13:14:02-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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