Civic Intelligence

Joe Foss Institute Inc

990 • Fiscal year 2018 • EIN 86-1026421

Jan 01, 2018 to Dec 31, 2018 • Filed on May 28, 2019

18940 N Pima Road Suite 155Scottsdale, AZ 85255

(480) 348-0316

Siviq Scores

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

Liabilities / Assets

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

59th percentile

0.15x

Higher debt load relative to revenue than 59% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

1st percentile

-399%

Higher net margin than 1% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

87th percentile

$174,197

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 118.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

4th percentile

-30%

Faster asset growth than 4% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

1st percentile

-92%

Faster revenue growth than 1% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,816,572

Down $773,225 (-30%) from 2017

Net Assets

Down

$1,794,312

Down $650,580 (-27%) from 2017

Liabilities

Down

$22,260

Down $122,645 (-85%) from 2017

Revenue

Down

$146,641

Down $1,719,874 (-92%) from 2017

Expenses

Up

$731,350

Up $48,189 (+7.1%) from 2017

Net Income

Down

-$584,709

Down $1,768,063 (-149%) from 2017

Historical Trend

Balance Sheet Trend

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

$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

2018

Assets$1,816,572
Liabilities$22,260
Net Assets$1,794,312

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$146,641
Expenses$731,350
Net Income-$584,709
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 28, 2019
Return Version
2018v3.1
Gross Receipts
$402,000
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$881,844$674,737▼ $207,107
Pledges and Grants Receivable$1,337,500$588,996▼ $748,504
Cash and Non-Interest-Bearing Accounts$292,507$322,587▲ $30,080
Land, Buildings, and Equipment, Net$27,469$204,761▲ $177,292
Prepaid Expenses and Deferred Charges$7,379$18,081▲ $10,702
Inventories for Sale or Use$2,555$3,796▲ $1,241
Total Assets$2,589,797$1,816,572▼ $773,225
Other Assets Total$40,543$3,614▼ $36,929
Liabilities
Other Liabilities$126,332--
Accounts Payable and Accrued Expenses$18,573$22,260▲ $3,687
Total Liabilities$144,905$22,260▼ $122,645
Net Assets / Fund Balance
Unrestricted Net Assets$1,107,392$1,252,700▲ $145,308
Temporarily Rstr Net Assets$1,337,500$541,612▼ $795,888
Total Net Assets Fund Balance$2,444,892$1,794,312▼ $650,580
Total Liabilities and Net Assets / Fund Balance$2,589,797$1,816,572▼ $773,225

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$196,269$81,868$278,137
Equipment$8,492$54,134$62,626
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lucian SpataroDirectorFT$166,297$7,900$174,197

Board Members and Trustees

NameTitle
Donna FossChairman Eme
Brian WilderVice Chairma
Conrad a ConradDirector
Gregory a WymanDirector
H Dean HallDirector
Sandy FromanDirector
Stan Mclaughlin JrDirector
Steve LeachDirector
Karrin TaylorDirector/CHA
Robert TurpinDirector/sec
John ChristianDirector/tre
Revenue and Support

Revenue Composition

Contributions and Grants
$62,301
Program Service Revenue
$0
Investment Income
$42,541
Other Revenue
$41,799
All Other Contributions
$62,301
Change in Net Assets
$-584,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$410,042
Other Expenses$270,308
Grants and Similar Amounts Paid$51,000
Total Fundraising Expense$24,597
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$151,192$21,859$9,108$182,159
Current Officers, Directors, Trustees, and Key Employees$144,584$20,904$8,710$174,198
Information Technology$62,982-$1,529$64,511
Grants to Domestic Orgs$50,000--$50,000
Occupancy$22,652$18,259$682$41,593
Other Employee Benefits$24,350$3,521$1,467$29,338
Depreciation Depletion$14,544$12,066-$26,610
Office Expenses$17,221$6,984$296$24,501
Payroll Taxes$19,032$2,752$1,147$22,931
Fees for Services Other-$17,330-$17,330
Fees for Services Accounting-$17,211-$17,211
All Other Expenses$10,145$384$336$10,865
Advertising$9,569-$40$9,609
Insurance$5,117$4,125$154$9,396
Other Expenses$3,982$3,210$120$7,312
Travel$2,163$77$12$2,252
Pension Plan Contributions$1,175$170$71$1,416
Grants to Domestic Individuals$1,000--$1,000
Fees for Services Legal-$753-$753
Total Functional Expenses$569,318$137,435$24,597$731,350
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Civics Proficency InstituteScottsdale, AZ501 C4Program Support$50,000
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
Yes
Subject to proxy tax
No
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
No
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 Chairman
Phone
4803480316
Signed
2019-05-28
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
3
Volunteers
331

Preparer

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

Additional Explanations

Form 990, Page 1, Part I, Line 6

We had 331 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, 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.

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, 2018, the organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR/SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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IRS990/FormationYr02001
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IRS990/GainOrLossGrp/SecuritiesAmt014876
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IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantAmt051000
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt01000
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt01529
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IRS990/InsuranceGrp/FundraisingAmt0154
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IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0THE MISSION OF THE JOE FOSS INSTITUTE IS TO TEACH YOUNG AMERICANS RESPONSIBLE CITIZENSHIP AND PREPARE THEM FOR CIVIC ENGAGEMENT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/OfficeExpensesGrp/FundraisingAmt0296
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IRS990/OfficeExpensesGrp/ProgramServicesAmt017221
IRS990/OfficeExpensesGrp/TotalAmt024501
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt040543
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01467
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03521
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt029338
IRS990/OtherExpensesGrp/Desc0COMMUNICATIONS
IRS990/OtherExpensesGrp/Desc1EQUIPMENT LEASE
IRS990/OtherExpensesGrp/Desc2FOOD & BEVERAGE
IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/FundraisingAmt0692
IRS990/OtherExpensesGrp/FundraisingAmt1190
IRS990/OtherExpensesGrp/FundraisingAmt243
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02749
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15081
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23210
IRS990/OtherExpensesGrp/ProgramServicesAmt013077
IRS990/OtherExpensesGrp/ProgramServicesAmt16303
IRS990/OtherExpensesGrp/ProgramServicesAmt210230
IRS990/OtherExpensesGrp/ProgramServicesAmt33982
IRS990/OtherExpensesGrp/TotalAmt016518
IRS990/OtherExpensesGrp/TotalAmt111574
IRS990/OtherExpensesGrp/TotalAmt210273
IRS990/OtherExpensesGrp/TotalAmt37312
IRS990/OtherLiabilitiesGrp/BOYAmt0126332
IRS990/OtherRevenueMiscGrp/Desc0SERVICE FEES
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt09108
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt021859
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01147
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02752
IRS990/PayrollTaxesGrp/ProgramServicesAmt019032
IRS990/PayrollTaxesGrp/TotalAmt022931
IRS990/PensionPlanContributionsGrp/FundraisingAmt071
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0170
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01175
IRS990/PensionPlanContributionsGrp/TotalAmt01416
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01337500
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07379
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018081
IRS990/PrincipalOfficerNm0KARRIN TAYLOR
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt056250
IRS990/PYInvestmentIncomeAmt055604
IRS990/PYOtherExpensesAmt0227163
IRS990/PYOtherRevenueAmt049355
IRS990/PYRevenuesLessExpensesAmt01183354
IRS990/PYSalariesCompEmpBnftPaidAmt0399748
IRS990/PYTotalExpensesAmt0683161
IRS990/PYTotalRevenueAmt01866515
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-584709
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SERVICE CHARGE 182,851 MISCELLANEOUS INCOME 2,924
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt062301
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01761556
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0940277
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0930108
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01174195
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04868437
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt027665
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt032098
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt041838
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt049141
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt036543
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0187285
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt041799
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt049355
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0131392
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt04496
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0532
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0227574
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92150
IRS990ScheduleA/PublicSupportPY170Pct00.92650
IRS990ScheduleA/PublicSupportTotal170Amt04868437
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt062301
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01761556
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0940277
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0930108
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01174195
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04868437
IRS990ScheduleA/TotalSupportAmt05283296
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IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt049468
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt054004
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0159024
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0114156
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0108051
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0197872
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0216016
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0636095
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt050000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt050000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt0188612
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt0213966
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt0502578
IRS990ScheduleC/GrassrootsCeilingAmt0238536
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt028539
IRS990ScheduleC/LobbyingCeilingAmt0954143
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0114156
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0544371
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0LOBBYING EXPENSES THE MISSION OF CPI, JFI'S AFFILIATE ORGANIZATION, IS TO PASS LEGISLATION IN ALL 50 STATES TO REQUIRE HIGH SCHOOL STUDENTS PASS THE US CITIZENSHIP TEST. JFI INCURS SOME NOMINAL COSTS RELATED TO THE EFFORT.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-B, LINE 1
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt050000
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0594371
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt050000
IRS990ScheduleD/EquipmentGrp/BookValueAmt08492
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054134
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062626
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0196269
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt081868
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0278137
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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, 2018, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X

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