Civic Intelligence

Jvs Blue Ash

990 • Fiscal year 2013 • EIN 91-1832710

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 31, 2014

10945 Reed Hartman Hwy No 30245242

(513) 936-9675

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

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

2013 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

21st percentile

0.00x

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

2013 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2013

Net Margin

8th percentile

-57%

Higher net margin than 8% of similar nonprofits.

2013 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2013

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.

2013 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2013

Asset Growth

25th percentile

-3.2%

Faster asset growth than 25% of similar nonprofits.

2013 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$2,567,825

Down $85,949 (-3.2%) from 2012

Net Assets

Down

$2,567,825

Down $66,573 (-2.5%) from 2012

Liabilities

Down

$0

Down $19,376 (-100%) from 2012

Revenue

$117,696

No earlier filing loaded for comparison.

Expenses

Up

$184,269

Up $179,920 (+4137%) from 2012

Net Income

-$66,573

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,840,872Liabilities 2010: $436,073Net Assets 2010: $2,404,7992010Assets 2011: $2,747,426Liabilities 2011: $230,397Net Assets 2011: $2,517,0292011Assets 2012: $2,653,774Liabilities 2012: $19,376Net Assets 2012: $2,634,3982012Assets 2013: $2,567,825Liabilities 2013: $0Net Assets 2013: $2,567,8252013Assets 2014: $2,470,619Liabilities 2014: $113Net Assets 2014: $2,470,5062014Assets 2015: $2,384,150Liabilities 2015: $56Net Assets 2015: $2,384,0942015Assets 2016: $2,297,772Liabilities 2016: $56Net Assets 2016: $2,297,7162016Assets 2017: $2,209,255Liabilities 2017: $56Net Assets 2017: $2,209,1992017Assets 2018: $2,103,993Liabilities 2018: $3,340Net Assets 2018: $2,100,6532018Assets 2019: $2,113,654Liabilities 2019: $18,562Net Assets 2019: $2,095,0922019Assets 2020: $1,191,460Liabilities 2020: $16,705Net Assets 2020: $1,174,7552020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2013

Assets$2,567,825
Liabilities$0
Net Assets$2,567,825

Operations Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2010: $3,8472010Expenses 2011: $4,0152011Expenses 2012: $4,3492012Revenue 2013: $117,696Expenses 2013: $184,269Net Income 2013: -$66,5732013Revenue 2014: $117,743Expenses 2014: $215,062Net Income 2014: -$97,3192014Revenue 2015: $117,769Expenses 2015: $204,181Net Income 2015: -$86,4122015Revenue 2016: $118,001Expenses 2016: $204,379Net Income 2016: -$86,3782016Revenue 2017: $117,995Expenses 2017: $206,512Net Income 2017: -$88,5172017Revenue 2018: $120,736Expenses 2018: $229,282Net Income 2018: -$108,5462018Revenue 2019: $125,942Expenses 2019: $131,503Net Income 2019: -$5,5612019Revenue 2020: -$895,572Expenses 2020: $24,765Net Income 2020: -$920,3372020Revenue 2021: $0Expenses 2021: $1,174,755Net Income 2021: -$1,174,7552021

Highlighted filing

2013

Revenue$117,696
Expenses$184,269
Net Income-$66,573
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 31, 2014
Return Version
2013v3.0
Gross Receipts
$209,536
Mission and Program Overview

Mission

Jvs blue ash holds title to a building which is leased to an unrelated non-profit organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,648,731$2,557,132▼ $91,599
Cash and Non-Interest-Bearing Accounts$5,043$10,693▲ $5,650
Total Assets$2,653,774$2,567,825▼ $85,949
Liabilities
Mortgage Notes Payable Secured by Investment Property$19,291$0▼ $19,291
Accounts Payable and Accrued Expenses$85$0▼ $85
Total Liabilities$19,376$0▼ $19,376
Net Assets / Fund Balance
Unrestricted Net Assets$2,634,398$2,567,825▼ $66,573
Total Net Assets Fund Balance$2,634,398$2,567,825▼ $66,573
Total Liabilities and Net Assets / Fund Balance$2,653,774$2,567,825▼ $85,949

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,499,538$1,035,379$2,534,917
Other Land Buildings$938,684$135,120$1,073,804
Land$118,910-$118,910
Compensation and Service Providers

Board Members and Trustees

NameTitle
Howard BrecherPresident
Jan Armstrong CobbTrustee
Jody BrantTrustee
Nancy PostowTrustee
Robert RosenTrustee
Michael GlassmanSecretary
Fred KanterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$117,696
Change in Net Assets
$-66,573

Audited Revenue Reconciliation

Revenue per Audited Statements
$117,696
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$91,840
Total Revenue per Audited Statements
$209,536
Total Revenue per Form 990
$117,696
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$180,000
Other Expenses$4,269
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$180,000
Fees for Services Accounting---$4,269
Total Functional Expenses$0$0$0$184,269

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$276,109
Expenses per Audited Statements$184,269
Total Expenses per Form 990$184,269
Expenses Not Reported on Form 990$91,840
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
26-2091358-501(c)(3)General Support$180,000
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The board of directors will review and accept the 990 tax return prior to it being actually signed and filed.

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

Annual review with the board members.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

EIN
91-1832710
Phone
5139369675

Signing Officer

Name
Howard Brecher
Title
President
Phone
5139369675
Signed
2014-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Howard Brecher
Formed
1996
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Preparer
Stephanie Allgeyer
Phone
8593313300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2(C):

The organization has not changed its oversight or selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

The organization has adopted the provisions of the accounting pronouncement related to accounting for uncertainty in income taxes. The organization recognized no interest or penalties in the statement of activities for the years ended december 31, 2013 and 2012. If the situation arose in which the organization would have interest to recognize, it would recognize this as interest expense and penalties would be recognized in other expenses. Currently, the prior three years are open under federal and state statute of limitations and remain subject to review and change. The organization is not currently under audit nor has the organization been contacted by these jurisdictions. Based on the evaluation of the organizations tax positions, management believes all positions taken would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions has been recorded for the years ended december 31, 2013 and 2012.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSES 91,840.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSES 91,840.

Raw XML Appendix355 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/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION RECOGNIZED NO INTEREST OR PENALTIES IN THE STATEMENT OF ACTIVITIES FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012. IF THE SITUATION AROSE IN WHICH THE ORGANIZATION WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTE OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ORGANIZATIONS TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES 91,840.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES 91,840.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10JVS FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0262091358
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1010945 REED HARTMAN HIGHWAY NO 302
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS WILL REVIEW AND ACCEPT THE 990 TAX RETURN PRIOR TO IT BEING ACTUALLY SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL REVIEW WITH THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST STATEMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2(C):
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10JVS FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0262091358
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1010945 REED HARTMAN HIGHWAY NO 302
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0BLUE ASH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode045242
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0180000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FAIR MARKET VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10JVS FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02653774
IRS990/TotalAssetsEOYAmt02567825
IRS990/TotalAssetsGrp/BOYAmt02653774
IRS990/TotalAssetsGrp/EOYAmt02567825
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0184269
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019376
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt019376
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02634398
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02567825
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0117696
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0117696
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02653774
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02567825
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02634398
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02567825
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1010945 REED HARTMAN HWY NO 302
IRS990/USAddress/City0BLUE ASH
IRS990/USAddress/State0OH
IRS990/USAddress/ZIPCode045242
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0HOWARD BRECHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05139369675
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine10JVS BLUE ASH
ReturnHeader/Filer/BusinessNameControlTxt0JVSB
ReturnHeader/Filer/EIN0911832710
ReturnHeader/Filer/PhoneNum05139369675
ReturnHeader/Filer/USAddress/AddressLine1010945 REED HARTMAN HWY NO 302
ReturnHeader/Filer/USAddress/City0BLUE ASH
ReturnHeader/Filer/USAddress/State0OH
ReturnHeader/Filer/USAddress/ZIPCode045242
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0310905417
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10VONLEHMAN & COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10250 GRANDVIEW DR SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0FT MITCHELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode041017
ReturnHeader/PreparerPersonGrp/PhoneNum08593313300
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHANIE ALLGEYER
ReturnHeader/ReturnTs02014-08-11T12:05:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.00$1.17$1.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.02$1.17$0.90$0.02$0.92
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.02$2.10$0.13$0.13$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$0.00$2.10$0.12$0.23$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.00$2.21$0.12$0.21$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.00$2.30$0.12$0.20$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.38$0.12$0.20$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$0.12$0.22$0.10
2013Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$0.12$0.18$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.02$2.63$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$0.23$2.52$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.84$0.44$2.40$0.00