Civic Intelligence

Joe Foss Institute

EIN 86-1026421 • 501(c)3 • Scottsdale, AZ

Profile

Dedicated to the promotion of patriotism, public service, integrity, and an appreciation of america's freedoms

18940 N Pima Road Suite 155Scottsdale, AZ 85255

www.joefossinstitute.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2019

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

1st percentile

-622%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

95th percentile

$176,540

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 117.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

43rd percentile

2.7%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$0

Down $1,816,572 (-100%) from 2018

Liabilities

Down

$0

Down $22,260 (-100%) from 2018

Net Assets

Down

$0

Down $1,794,312 (-100%) from 2018

Revenue

Up

$150,545

Up $3,904 (+2.7%) from 2018

Expenses

Up

$1,087,527

Up $356,177 (+49%) from 2018

Net Income

Down

-$936,982

Down $352,273 (-60%) from 2018

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,152,007Liabilities 2010: $60,583Net Assets 2010: $3,091,4242010Assets 2011: $3,133,458Liabilities 2011: $83,096Net Assets 2011: $3,050,3622011Assets 2012: $2,515,377Liabilities 2012: $79,780Net Assets 2012: $2,435,5972012Assets 2013: $2,250,466Liabilities 2013: $74,408Net Assets 2013: $2,176,0582013Assets 2014: $2,414,726Liabilities 2014: $134,427Net Assets 2014: $2,280,2992014Assets 2015: $1,701,110Liabilities 2015: $93,722Net Assets 2015: $1,607,3882015Assets 2016: $1,336,395Liabilities 2016: $115,765Net Assets 2016: $1,220,6302016Assets 2017: $2,589,797Liabilities 2017: $144,905Net Assets 2017: $2,444,8922017Assets 2018: $1,816,572Liabilities 2018: $22,260Net Assets 2018: $1,794,3122018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2019

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,160,5382010Expenses 2011: $1,338,2582011Revenue 2012: $841,499Expenses 2012: $1,398,473Net Income 2012: -$556,9742012Revenue 2013: $1,137,403Expenses 2013: $1,422,749Net Income 2013: -$285,3462013Revenue 2014: $1,759,145Expenses 2014: $1,376,965Net Income 2014: $382,1802014Revenue 2015: $1,017,595Expenses 2015: $1,644,705Net Income 2015: -$627,1102015Revenue 2016: $909,507Expenses 2016: $1,398,767Net Income 2016: -$489,2602016Revenue 2017: $1,866,515Expenses 2017: $683,161Net Income 2017: $1,183,3542017Revenue 2018: $146,641Expenses 2018: $731,350Net Income 2018: -$584,7092018Revenue 2019: $150,545Expenses 2019: $1,087,527Net Income 2019: -$936,9822019

Highlighted filing

2019

Revenue$150,545
Expenses$1,087,527
Net Income-$936,982

Filings

Latest Detailed Filing

The latest 2019 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 7, 2017
Return Version
2016v3.0
Gross Receipts
$1,628,944
Mission and Program Overview

Mission

The mission of the joe foss institute is to teach young americans responsible citizenship and prepare them for civic engagement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,325,255$1,048,513▼ $276,742
Cash and Non-Interest-Bearing Accounts$98,323$139,196▲ $40,873
Pledges and Grants Receivable$122,679$95,000▼ $27,679
Land, Buildings, and Equipment, Net$65,969$44,599▼ $21,370
Inventories for Sale or Use$6,342$2,555▼ $3,787
Prepaid Expenses and Deferred Charges$43,259$2,171▼ $41,088
Total Assets$1,701,110$1,336,395▼ $364,715
Other Assets Total$39,283$4,361▼ $34,922
Liabilities
Accounts Payable and Accrued Expenses$19,756$67,263▲ $47,507
Other Liabilities$73,966$48,502▼ $25,464
Total Liabilities$93,722$115,765▲ $22,043
Net Assets / Fund Balance
Unrestricted Net Assets$1,405,388$1,125,630▼ $279,758
Temporarily Rstr Net Assets$202,000$95,000▼ $107,000
Total Net Assets Fund Balance$1,607,388$1,220,630▼ $386,758
Total Liabilities and Net Assets / Fund Balance$1,701,110$1,336,395▼ $364,715

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,047$52,734$80,781
Other Land Buildings$16,552$39,529$56,081
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lucian SpataroDirectorFT$164,082$164,082
H Dean HallDirectorPT$29,182$29,182

Board Members and Trustees

NameTitle
Donna FossChairman Eme
Conrad a ConradDirector
Gregory a WymanDirector
Norman McclellandDirector
Sandy FromanDirector
Stan Mclaughlin JrDirector
Karrin TaylorDirector/CHA
John ChristianDirector/tre
Robert TurpinSecretary
Brian WilderVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$940,277
Program Service Revenue
$0
Investment Income
$20,432
Other Revenue
$-51,202
All Other Contributions
$497,796
Change in Net Assets
$-489,260

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$56,000Fair Market Value
Total Noncash Contributions1$56,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$659,225
Other Expenses$531,195
Grants and Similar Amounts Paid$208,347
Total Fundraising Expense$80,607
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$348,329$30,121$19,758$398,208
Current Officers, Directors, Trustees, and Key Employees$169,299$14,495$9,470$193,264
Grants to Domestic Orgs$188,612--$188,612
Occupancy$62,512$15,516$8,014$86,042
Payroll Taxes$38,311$5,475$2,160$45,946
Advertising$36,613$60$1,574$38,247
Office Expenses$31,027$3,743-$34,770
Fees for Services Accounting-$28,488-$28,488
Fees for Services Legal$5,993$17,396-$23,389
Depreciation Depletion-$21,370-$21,370
Other Employee Benefits$29,728$-10,792$1,598$20,534
Grants to Domestic Individuals$19,735--$19,735
All Other Expenses$11,623$7,118$661$19,402
Fees for Services Other-$15,196$3,500$18,696
Travel$14,494$830$136$15,460
Other Expenses$12,586$4,658$8,369$12,586
Insurance-$7,010-$7,010
Conferences and Meetings$1,703--$1,703
Pension Plan Contributions-$1,273-$1,273
Information Technology$220$631-$851
Total Functional Expenses$1,148,107$170,053$80,607$1,398,767
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Civics Proficency InstituteScottsdale, AZ501 C4Program Support$188,612
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$340,194
Fundraising Gross Income$157,600
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Stars in Servic$600,081$157,600$228,272$-70,672
Total Events$600,081$157,600$340,194$-182,594
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Constance FossFamily MemberWagesNo$24,060
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payable to Affilate Organizations$34,252
Scholarships Payable$14,250
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 1A

The organization delegates authority to an executive committee, which consists of six (6) members: the chair, vice chair, inmediate past chair, president, treasurer, and a board member to be named by the board of directors from time to time. Except as limited by a.r.s. Section 10-3825, the executive committee is authorized to represent and act for and on behalf of the board of directors between board meetings and carry out other such business as may be appropriate.

Form 990, Page 6, Part VI, Line 2

Didi foss h. Dean hall family

Form 990, Page 6, Part VI, Line 11B

Form 990 is prepared by a cpa firm based on information provided by the organization's accounting department. The form 990 is reviewed by management made available to the audit committee and the board of directors prior to filing with the irs.

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

Our conflict of interest policy requires a written annual disclosures from all executives, all members of the board of directors and all key employees. The form requires that those completing the form disclose conflicts, if any, and the resolutions of that conflict at the time it is disclosed.

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

Process for determining compensation the organization hires an independent consulting firm to conduct a compensatory study, which is reviewed and updated every two years. Based on this information, a committee of the board determines the salary of the president & ceo and makes a recommendation to the board of directors. Before approving the compensation amount, the board reviews the executive compensation of several other similar organizations to determine that the compensation is reasonable. The board employs this process on an annual basis.

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

Process for determining compensation the organization hires an independent consulting firm to conduct a compensatory study, which is reviewed and updated every two years. Based on this information, a committee of the board determines the salary of the president & ceo and makes a recommendation to the board of directors. Before approving the compensation amount, the board reviews the executive compensation of several other similar organizations to determine that the compensation is reasonable. The board employs this process on an annual basis.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Joe Foss Institute
EIN
86-1026421
Phone
4803480316
Address
18940 N PIMA ROAD SUITE 155, SCOTTSDALE, AZ 85255

Signing Officer

Name
Brian Wilder
Title
Vice President
Phone
4803480316
Signed
2017-09-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karrin Taylor
Formed
2001
Legal Domicile
Az
Voting Board Members
12
Independent Board Members
9
Employees
10
Volunteers
350

Preparer

Firm
GRASS COFFEY & SCHARLAU CPA'S
Address
6520 N 7TH ST STE 100, PHOENIX, AZ 85014
Preparer
Timothy R Coffey
Phone
6022667505
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

We had nearly 350 active volunteers support our program last year. Veterans visit classrooms and educate students about civic knowledge and also about our rights, roles and responsibilities as citizens. They also bring physical materials into the classroom including flags, founding documents, educational dvd's, pocket constitutions and a copy of joe's autobiography, "a proud american".

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

Jfi provides free educational materials directly to schools throughout the year, including a classroom-size american flag and poster-sized copies of the declaration of independence, constitution and bill of rights. This year we began distributing pocket constitutions for each student and a hand held flag when age appropriate. We also offer free lesson plans and videos, with specific learning objectives, that can be downloaded from our website (our "you are america" series). Jfi awards college scholarships to high school students through its essay and video contests. Jfi attends educator and veteran conferences around the country to spread the word of our work, and hosts regional and national stars in service events to introduce and raise awareness about our programs in new areas.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization recognizes tax positions with uncertainty in income taxes in the consolidated financial statements when it is more-likely-than-not the positions will not be sustained upon examination of the tax authorities. As of december 31, 2016, the organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

Raw XML AppendixShowing 400 of 624 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/Desc0JFI, RECOGNIZED BY THE IRS AS A NON-PROFIT 501(C)(3) ORGANIZATION, WAS CREATED IN 2001 BY THE LATE BRIGADIER GENERAL JOE FOSS TO WORK WITH SCHOOLS AND YOUTH GROUPS ACROSS AMERICA BY EDUCATING, INSPIRING AND PREPARING OUR YOUTH TO BECOME INFORMED AND ENGAGED CITIZENS. THROUGH OUR PROGRAMS, CHILDREN LEARN ABOUT THE FOUNDING PRINCIPLES OF OUR COUNTRY. WE SEND VETERANS, WHO PERSONIFY THE TIME-HONORED PATRIOTIC IDEAS OF SERVICE AND SACRIFICE ON OUR NATION'S BEHALF, INTO CLASSROOMS NATIONWIDE. OUR VOLUNTEERS TALK ABOUT THEIR MILITARY SERVICE, GOOD CHARACTER AND LEADERSHIP SKILLS, AMERICA'S UNIQUE AND CONSTITUTIONALLY GUARANTEED FREEDOMS, AND THE RIGHTS AND RESPONSIBILITIES OF CITIZENSHIP. JFI PROVIDES FREE EDUCATIONAL MATERIALS DIRECTLY TO SCHOOLS THROUGHOUT THE YEAR, INCLUDING A CLASSROOM-SIZE AMERICAN FLAG AND POSTER-SIZED COPIES OF THE DECLARATION OF INDEPENDENCE, CONSTITUTION AND BILL OF RIGHTS. THIS YEAR WE BEGAN DISTRIBUTING POCKET CONSTITUTIONS FOR EACH STUDENT AND A HAND HELD FLAG WHEN AGE APPROPRIATE. WE ALSO OFFER FREE LESSON PLANS AND VIDEOS, WITH SPECIFIC LEARNING OBJECTIVES, THAT CAN BE DOWNLOADED FROM OUR WEBSITE (OUR "YOU ARE AMERICA" SERIES). JFI AWARDS COLLEGE SCHOLARSHIPS TO HIGH SCHOOL STUDENTS THROUGH ITS ESSAY AND VIDEO CONTESTS. JFI ATTENDS EDUCATOR AND VETERAN CONFERENCES AROUND THE COUNTRY TO SPREAD THE WORD OF OUR WORK, AND HOSTS REGIONAL AND NATIONAL STARS IN SERVICE EVENTS TO INTRODUCE AND RAISE AWARENESS ABOUT OUR PROGRAMS IN NEW AREAS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR/TRE
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
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