Civic Intelligence

Justice League of Food

EIN 82-0789322 • 501(c)3 • West Des Moines, IA

Profile

To reduce homelessness and hunger in central iowa through skills training and job placement in the food and beverage industry. We also prepare and distribute community meals as part of government hunger relief program known as hunger free polk county.

111 S 11th Street 300West Des Moines, IA 50265

www.justiceleagueoffood.org

Siviq Scores

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

Liabilities / Assets

95th percentile

1.24x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

85th percentile

0.70x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

16th percentile

-11%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

73rd percentile

28%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$659,526

Down $80,022 (-11%) from 2022

Liabilities

Up

$814,638

Up $91,009 (+13%) from 2022

Net Assets

Down

-$155,112

Down $171,031 (-1074%) from 2022

Revenue

Up

$1,161,874

Up $255,258 (+28%) from 2022

Expenses

Up

$1,332,906

Up $191,130 (+17%) from 2022

Net Income

Up

-$171,032

Up $64,128 (+27%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2018: $322,958Liabilities 2018: $13,500Net Assets 2018: $309,4582018Assets 2019: $854,876Liabilities 2019: $424,365Net Assets 2019: $430,5112019Assets 2020: $838,908Liabilities 2020: $575,951Net Assets 2020: $262,9572020Assets 2021: $814,809Liabilities 2021: $584,305Net Assets 2021: $230,5042021Assets 2022: $739,548Liabilities 2022: $723,629Net Assets 2022: $15,9192022Assets 2023: $659,526Liabilities 2023: $814,638Net Assets 2023: -$155,1122023

Highlighted filing

2023

Assets$659,526
Liabilities$814,638
Net Assets-$155,112

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2018: $479,652Expenses 2018: $157,246Net Income 2018: $322,4062018Revenue 2019: $416,886Expenses 2019: $295,833Net Income 2019: $121,0532019Revenue 2020: $436,751Expenses 2020: $603,538Net Income 2020: -$166,7872020Revenue 2021: $749,746Expenses 2021: $782,199Net Income 2021: -$32,4532021Revenue 2022: $906,616Expenses 2022: $1,141,776Net Income 2022: -$235,1602022Revenue 2023: $1,161,874Expenses 2023: $1,332,906Net Income 2023: -$171,0322023

Highlighted filing

2023

Revenue$1,161,874
Expenses$1,332,906
Net Income-$171,032

Filings

Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$908,946
Mission and Program Overview

Mission

To reduce homelessness and hunger in central iowa through skills training and job placement in the food and beverage industry. We also prepare and distribute community meals as part of government hunger relief program known as hunger free polk county.

To reduce homelessness in central iowa through skills training and job placement in the food and beverage industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$755,368$705,662▼ $49,706
Loans From Officers Directors$28,500$28,500→ $0
Cash and Non-Interest-Bearing Accounts$3,350$-22,205▼ $25,555
Total Assets$814,809$739,548▼ $75,261
Other Assets Total$56,091$56,091→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$311,387$299,746▼ $11,641
Accounts Payable and Accrued Expenses$87,485$297,127▲ $209,642
Unsecured Notes Loans Payable$136,358$98,256▼ $38,102
Deferred Revenue$20,575$0▼ $20,575
Total Liabilities$584,305$723,629▲ $139,324
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$230,504$15,919▼ $214,585
Total Net Assets Fund Balance$230,504$15,919▼ $214,585
Total Liabilities and Net Assets / Fund Balance$814,809$739,548▼ $75,261

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$669,010$65,902$734,912
Equipment$36,652$117,661$154,313
Other Assets Org$56,091--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nicholas KuhnPresident
Lynn KuhnVice President/secretary
Mark PhillipsDirector
Robert RennebohmDirector
Stacey KluesnerDirector
Yvonne AbbasDirector (beg 03/09/22)
James HolsteinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$95,828
Program Service Revenue
$790,415
Investment Income
$107
Other Revenue
$20,266
All Other Contributions
$11,119
Change in Net Assets
$-235,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$778,964
Salaries, Compensation, and Employee Benefits$362,812
Total Fundraising Expense$67,222
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$277,262$58,769-$336,031
Occupancy$171,836-$54,918$226,754
Depreciation Depletion$49,707--$49,707
Payroll Taxes$22,228$4,553-$26,781
Interest-$23,648-$23,648
Insurance$6,363-$6,364$12,727
Advertising$5,825-$5,825$11,650
Fees for Services Other-$5,750-$5,750
Fees for Services Accounting$3,162$648-$3,810
Other Expenses$1,650$1,528-$1,528
All Other Expenses$1,337$149-$1,486
Information Technology$287$172$115$574
Office Expenses$474$54-$528
Total Functional Expenses$979,283$95,271$67,222$1,141,776
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,585
Fundraising Direct Expenses$2,330
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$28,500$28,500→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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, Part VI, Section A, Line 2

Nicholas and lynn are husband and wife.

Form 990, Part VI, Section A, Line 8B

NOT APPLICABLE

Form 990, Part VI, Section B, Line 11B

All members are given copies of the form 990 and all related schedules for their approval prior to filing of the forms with the irs.

Form 990, Part VI, Section B, Line 12C

Our conflict of interest policy applies to all directors, officers, and employees that may influence the actions of the organization. If a perceived conflict exists, disclosure of all relevant facts and circumstances is brought to the attention of the board of directors, at which point it is determined if a conflict actually exists. If a conflict is decided to exist, any board member with a conflicting interest is excluded from discussion about the transaction, including voting.

Form 990, Part VI, Section C, Line 19

Forms are available upon request for public inspection. The conflict of interest policy, governing documents, and the financial statements are available to the public upon request. These documents are available for the same period of time as described in internal revenue code section 6104(d) for other public disclosure documents.

Filing and Contact Details

Filer

Filer Name
Justice League of Food
EIN
82-0789322
Phone
5154917680
Address
111 S 11TH STREET 300, WEST DES MOINES, IA 50265

Signing Officer

Name
Nicholas Kuhn
Title
President
Phone
5154917680
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicholas Kuhn
Formed
2017
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
21
Volunteers
25

Preparer

Firm
Bergankdv Ltd
Address
12100 MEREDITH DR SUITE 200, URBANDALE, IA 50323
Preparer
Kathryn R Roth CPA
Phone
5157275700
Raw XML AppendixShowing 400 of 437 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0TO REDUCE HOMELESSNESS AND HUNGER IN CENTRAL IOWA THROUGH SKILLS TRAINING AND JOB PLACEMENT IN THE FOOD AND BEVERAGE INDUSTRY. WE ALSO PREPARE AND DISTRIBUTE COMMUNITY MEALS AS PART OF GOVERNMENT HUNGER RELIEF PROGRAM KNOWN AS HUNGER FREE POLK COUNTY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE KITCHEN: A COMMERCIAL KITCHEN SPACE DESIGNED FOR USE AS A COMMISSARY FOR MOBILE FOOD VENDORS, CATERERS, ASPIRING RESTAURANT OWNERS, AND GUEST CHEFS. IT ALSO FUNCTIONS AS A SERVICE KITCHEN INTO THE HALL DSM NEXT DOOR. OUR GOAL AT THE KITCHEN IS TO REDUCE THE COST OF ENTRY INTO THE FOOD AND BEVERAGE INDUSTRY BY OFFERING VARIOUS MEMBERSHIP LEVELS THAT PROVIDE ACCESS TO A PROFESSIONAL AND COST EFFECTIVE KITCHEN SPACE. OUR COMMERCIAL KITCHEN IS FULLY EQUIPPED AND LICENSED BY THE IOWA DEPARTMENT OF INSPECTIONS AND APPEALS.
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IRS990/QuidProQuoContributionsInd00
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IRS990/ReconcilationRevenueExpnssAmt0-235160
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt019011
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0790415
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt095828
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0236151
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0206318
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0489075
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0479652
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01507024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0107
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt025
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0147
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02108031
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.78830
IRS990ScheduleA/PublicSupportTotal170Amt01189056
IRS990ScheduleA/SubstantialContributorsTotAmt0317968
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt095828
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0236151
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0206318
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0489075
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0479652
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01507024
IRS990ScheduleA/TotalSupportAmt01508426
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt01255
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01255
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt036652
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0117661
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0154313
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0669010
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt065902
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0734912
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt056091
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ERC RECEIVABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0705662
IRS990ScheduleD/TotalBookValueOtherAssetsAmt056091
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt013500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt115000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0WORKING CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1WORKING CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt016000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt115000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0NICHOLAS KUHN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1CHRISTINE VER PLOEG
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1PRIOR DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd10
IRS990ScheduleL/TotalBalanceDueAmt028500
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NICHOLAS AND LYNN ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NOT APPLICABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS ARE GIVEN COPIES OF THE FORM 990 AND ALL RELATED SCHEDULES FOR THEIR APPROVAL PRIOR TO FILING OF THE FORMS WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUR CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS, AND EMPLOYEES THAT MAY INFLUENCE THE ACTIONS OF THE ORGANIZATION. IF A PERCEIVED CONFLICT EXISTS, DISCLOSURE OF ALL RELEVANT FACTS AND CIRCUMSTANCES IS BROUGHT TO THE ATTENTION OF THE BOARD OF DIRECTORS, AT WHICH POINT IT IS DETERMINED IF A CONFLICT ACTUALLY EXISTS. IF A CONFLICT IS DECIDED TO EXIST, ANY BOARD MEMBER WITH A CONFLICTING INTEREST IS EXCLUDED FROM DISCUSSION ABOUT THE TRANSACTION, INCLUDING VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORMS ARE AVAILABLE UPON REQUEST FOR PUBLIC INSPECTION. THE CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS, AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0814809
IRS990/TotalAssetsEOYAmt0739548
IRS990/TotalAssetsGrp/BOYAmt0814809
IRS990/TotalAssetsGrp/EOYAmt0739548
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt095828
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt067222
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt095271
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0979283
IRS990/TotalFunctionalExpensesGrp/TotalAmt01141776
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0584305
IRS990/TotalLiabilitiesEOYAmt0723629
IRS990/TotalLiabilitiesGrp/BOYAmt0584305
IRS990/TotalLiabilitiesGrp/EOYAmt0723629
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0230504
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt015919
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0979283
IRS990/TotalProgramServiceRevenueAmt0790415
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt020373
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0790415
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0906616
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0814809
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0739548
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0136358
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt098256
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0111 S 11TH STREET 300
IRS990/USAddress/CityNm0WEST DES MOINES
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050265
IRS990/VotingMembersGoverningBodyCnt07

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