Civic Intelligence

Jpr Foundation Inc

EIN 93-1233656 • 501(c)3 • Ashland, OR

Profile

The jpr foundation fosters the human intellectual and creative spirit by supporting southern oregon university's regional public radio network, jefferson public radio; presenting quality arts and cultural events; and preserving treasured historic buildings.

1250 Siskiyou BlvdAshland, OR 97520

ijpr.org

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.20x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.45x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

74th percentile

21%

Higher net margin than 74% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

17th percentile

$54,375

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

44th percentile

2.6%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-11%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$10,193,931

Up $263,071 (+2.6%) from 2023

Liabilities

Down

$2,005,502

Down $169,345 (-7.8%) from 2023

Net Assets

Up

$8,188,429

Up $432,416 (+5.6%) from 2023

Revenue

Down

$4,500,977

Down $529,211 (-11%) from 2023

Expenses

Down

$3,575,843

Down $602,259 (-14%) from 2023

Net Income

Up

$925,134

Up $73,048 (+8.6%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $5,425,156Liabilities 2011: $1,735,936Net Assets 2011: $3,689,2202011Assets 2012: $6,282,140Liabilities 2012: $1,949,682Net Assets 2012: $4,332,4582012Assets 2013: $5,992,172Liabilities 2013: $1,657,778Net Assets 2013: $4,334,3942013Assets 2014: $6,006,766Liabilities 2014: $1,315,064Net Assets 2014: $4,691,7022014Assets 2015: $6,006,766Liabilities 2015: $1,315,064Net Assets 2015: $4,691,7022015Assets 2016: $7,013,963Liabilities 2016: $1,221,533Net Assets 2016: $5,792,4302016Assets 2017: $10,287,741Liabilities 2017: $3,537,203Net Assets 2017: $6,750,5382017Assets 2018: $12,102,606Liabilities 2018: $3,704,366Net Assets 2018: $8,398,2402018Assets 2019: $12,142,187Liabilities 2019: $3,082,682Net Assets 2019: $9,059,5052019Assets 2020: $12,080,573Liabilities 2020: $2,867,922Net Assets 2020: $9,212,6512020Assets 2021: $13,253,862Liabilities 2021: $2,782,682Net Assets 2021: $10,471,1802021Assets 2022: $14,389,897Liabilities 2022: $2,584,144Net Assets 2022: $11,805,7532022Assets 2023: $9,930,860Liabilities 2023: $2,174,847Net Assets 2023: $7,756,0132023Assets 2024: $10,193,931Liabilities 2024: $2,005,502Net Assets 2024: $8,188,4292024

Highlighted filing

2024

Assets$10,193,931
Liabilities$2,005,502
Net Assets$8,188,429

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,032,897Expenses 2011: $3,152,008Net Income 2011: $880,8892011Revenue 2012: $4,035,716Expenses 2012: $3,378,165Net Income 2012: $657,5512012Revenue 2013: $3,783,870Expenses 2013: $3,792,650Net Income 2013: -$8,7802013Revenue 2014: $3,905,509Expenses 2014: $3,579,318Net Income 2014: $326,1912014Revenue 2015: $3,905,509Expenses 2015: $3,578,318Net Income 2015: $327,1912015Revenue 2016: $5,590,499Expenses 2016: $5,272,801Net Income 2016: $317,6982016Revenue 2017: $7,159,547Expenses 2017: $3,834,353Net Income 2017: $3,325,1942017Revenue 2018: $5,632,452Expenses 2018: $4,088,457Net Income 2018: $1,543,9952018Revenue 2019: $4,749,605Expenses 2019: $4,218,335Net Income 2019: $531,2702019Revenue 2020: $4,011,609Expenses 2020: $3,722,059Net Income 2020: $289,5502020Revenue 2021: $3,425,593Expenses 2021: $2,189,879Net Income 2021: $1,235,7142021Revenue 2022: $5,010,246Expenses 2022: $3,615,440Net Income 2022: $1,394,8062022Revenue 2023: $5,030,188Expenses 2023: $4,178,102Net Income 2023: $852,0862023Revenue 2024: $4,500,977Expenses 2024: $3,575,843Net Income 2024: $925,1342024

Highlighted filing

2024

Revenue$4,500,977
Expenses$3,575,843
Net Income$925,134

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.2$2.01$8.19$4.50$3.58$0.93
2023Detailed filing. Detailed filing data is available for this year.$9.93$2.17$7.76$5.03$4.18$0.85
2022Detailed filing. Detailed filing data is available for this year.$14.4$2.58$11.8$5.01$3.62$1.39
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.3$2.78$10.5$3.43$2.19$1.24
2020Detailed filing. Detailed filing data is available for this year.$12.1$2.87$9.21$4.01$3.72$0.29
2019Detailed filing. Detailed filing data is available for this year.$12.1$3.08$9.06$4.75$4.22$0.53
2018Detailed filing. Detailed filing data is available for this year.$12.1$3.70$8.40$5.63$4.09$1.54
2017Detailed filing. Detailed filing data is available for this year.$10.3$3.54$6.75$7.16$3.83$3.33
2016Summary only. Only limited summary data is available for this year.$7.01$1.22$5.79$5.59$5.27$0.32
2015Summary only. Only limited summary data is available for this year.$6.01$1.32$4.69$3.91$3.58$0.33
2014Summary only. Only limited summary data is available for this year.$6.01$1.32$4.69$3.91$3.58$0.33
2013Summary only. Only limited summary data is available for this year.$5.99$1.66$4.33$3.78$3.79$0.01
2012Summary only. Only limited summary data is available for this year.$6.28$1.95$4.33$4.04$3.38$0.66
2011Summary only. Only limited summary data is available for this year.$5.43$1.74$3.69$4.03$3.15$0.88
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$4,691,201
Mission and Program Overview

Mission

The jpr foundation fosters the human intellectual and creative spirit by supporting southern oregon universitys regional public radio network, jefferson public radio; presenting quality arts and cultural events; and preserving treasured historic buildings.

The jpr foundation fosters the human intellectual and creative spirit by supporting southern oregon universitys, regional public radio network and jefferson public radio. Presenting quality arts and cultural events and preserving treasured historic buildings.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,530,928$3,440,368▼ $90,560
Investments in Publicly Traded Securities$2,810,117$3,252,900▲ $442,783
Savings and Temporary Cash Investments$2,849,879$2,244,510▼ $605,369
Cash and Non-Interest-Bearing Accounts$318,122$803,797▲ $485,675
Pledges and Grants Receivable$104,561$160,294▲ $55,733
Inventories for Sale or Use$82,534$67,916▼ $14,618
Accounts Receivable$4,246$10,973▲ $6,727
Prepaid Expenses and Deferred Charges$25,036$5,499▼ $19,537
Total Assets$9,930,860$10,193,931▲ $263,071
Other Assets Total$205,437$207,674▲ $2,237
Liabilities
Other Liabilities$1,400,211$1,165,794▼ $234,417
Mortgage Notes Payable Secured by Investment Property$585,168$535,503▼ $49,665
Accounts Payable and Accrued Expenses$73,348$143,489▲ $70,141
Deferred Revenue$116,120$82,350▼ $33,770
Grants Payable-$78,366-
Total Liabilities$2,174,847$2,005,502▼ $169,345
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,509,207$5,372,328▲ $863,121
Net Assets Without Donor Restrictions$3,246,806$2,816,101▼ $430,705
Total Net Assets Fund Balance$7,756,013$8,188,429▲ $432,416
Total Liabilities and Net Assets / Fund Balance$9,930,860$10,193,931▲ $263,071

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,827,384$632,616$3,460,000
Equipment$29,948$243,075$273,023
Leasehold Improvements$0$149,921$149,921
Other Land Buildings$0$0$0
Land$583,036-$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$41,852$0▲ $3,582$0$44,501
2022$39,664$0▲ $3,077$0$41,852
2021$45,510$0▼ $4,856$0$39,664
2020$37,105$0▲ $9,323$0$45,510
2019$37,823$0▲ $222$0$37,105
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Austa AustinEx-officio Executive DirectorFT$54,375$54,375

Board Members and Trustees

NameTitle
Ken SilvermanPresident
Liz ShelbyVice President
Dan MullinBoard Member
Eric MonroeBoard Member
Karen DoolenBoard Member
Margaret RedmonBoard Member
Ron MetzgerBoard Member
Rosalind SumnerBoard Member
Paul WesthelleEx-officio Board Member
Richard BailyEx-officio Board Member
Andrea PedleySecretary
Cynthia Harelson-pentlandTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Outlier Construction LLCConstruction Services4030 FIELDBROOK AVE, Medford, OR 97504-9484$2,240,967
Revenue and Support

Revenue Composition

Contributions and Grants
$2,639,378
Program Service Revenue
$1,707,780
Investment Income
$271,459
Other Revenue
$-117,640
All Other Contributions
$1,945,283
Change in Net Assets
$925,134

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Cars and Other Vehicles234$207,100Fair Market Value (FMV)
Securities Publicly Traded6$2,890Fair Market Value (FMV)
Total Noncash Contributions240$209,990-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,695,082
Other Expenses$1,285,434
Salaries, Compensation, and Employee Benefits$595,327
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,695,082--$1,695,082
Other Salaries and Wages$315,356$225,596-$540,952
Office Expenses$67,027$59,503-$126,530
Depreciation Depletion$90,560--$90,560
Occupancy$80,211$1,512-$81,723
Fees for Services Other$53,423$18,834-$72,257
Fees for Services Accounting$50,643$17,854-$68,497
Other Expenses$27,523$30,398$0$57,921
Current Officers, Directors, Trustees, and Key Employees$31,699$22,676-$54,375
Information Technology$48,293$3,690-$51,983
Advertising$27,297$23,104-$50,401
Interest$34,481--$34,481
Insurance$16,728$9,021-$25,749
All Other Expenses$527$17,517-$18,044
Travel$14,859$1,765-$16,624
Fees for Services Legal-$15,512-$15,512
Total Functional Expenses$3,128,861$446,982$0$3,575,843
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Southern Oregon UniversityAshland, OR-Unconditional Promise to Give$1,695,082
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$93,743
Fundraising Gross Income$40,691
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Winetasting$20,629$20,629$8,861$11,768
Online Auction$17,762$17,762$992$16,770
Total Events$247,791$40,691$93,744$-53,053
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pledge Payable$1,165,794
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A completed form 990 is provided to all members of the jpr foundation board in advance of a foundation board meeting at which the form 990 is formally presented to the jpr foundation board by its treasurer. The jpr foundation board has a full opportunity to review and discuss the form 990 at its meeting and authorizes submission of the form 990.

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

All members of the jpr foundation board are, pursuant to board policy, required to disclose annually any newly developed or developing potential conflicts of interest.

Form 990, Part VI, Section C, Line 19

The jpr foundation posts detailed governance information on its website at ijpr.org. The site includes a general governance overview, along with financial governance information, an ethics policy and a donor bill of rights. Public reports and information are also posted on the foundations website which include a list of jpr foundation board of directors, meeting notices, diversity statement and audited financial statements. The foundation will, upon request, duplicate and mail governing documents requested by members of the public. Form 990 can be found on irs.gov and gidestar.org websites.

Form 990, Part VII, Section B, Line 1(A)

Richard baily and paul westhelle serve as ex-officio members of the board. They do not hold specific officer titles within the organization but serve on the board by virtue of their roles in other capacities. They are reported in part vii as "individual trustee or director" for filing purposes and are non-voting members of the board.

Filing and Contact Details

Filer

Filer Name
Jpr Foundation Inc
EIN
93-1233656
Phone
5415526301
Address
1250 SISKIYOU BLVD, ASHLAND, OR 97520

Signing Officer

Name
Elizabeth Shelby
Title
Board Vice President
Phone
5415526301
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Monroe
Formed
1997
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
12

Preparer

Firm
Easy Office Dba Jitasa
Address
1120 S RACKHAM WAY SUITE 300, MERIDIAN, ID 83642
Preparer
Jeremy Cork
Phone
2082874777
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Change in value of related party pledge payable.

Financial Statement Notes

Schedule D, Part V, Line 4

The jpr foundation has designated a portion of its funds as quasi-endowment, with income used to support the general operations of the foundation. Currently all income is being reinvested.

Schedule D, Part X, Line 2

The foundation is an oregon corporation that is tax-exempt under section 501(c)(3) of the internal revenue code, consistent with irs notice 2012-52. Revenue from sales of advertising in the foundation's jefferson journal publication is subject to tax of unrelated business income. As of june 30, 2024 and 2023, no tax was due from this activity because advertising revenue did not exceed the expense of production and distribution of the publication. Jlive! Is a limited liability company (llc) licensed in the states of oregon and california. Llc's are considered pass-through entities for tax purposes under federal and oregon tax law; therefore, the member recognizes income and loss in its individual return. In california, jlive! Pays a flat tax for doing business in california. No tax provision has been made in the accompanying consolidated statement of activities. The organization recognizes a tax benefit from uncertain tax provisions only if it is more likely than not that the tax provisions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon the ultimate settlement. The organization recognizes interest and penalties related to income tax matters in operating expenses. As of june 30, 2024 and 2023, there were no such uncertain tax provisions. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in process.

Raw XML AppendixShowing 400 of 706 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/PersonNm1KEN SILVERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2LIZ SHELBY
IRS990/Form990PartVIISectionAGrp/PersonNm3CYNTHIA HARELSON-PENTLAND
IRS990/Form990PartVIISectionAGrp/PersonNm4ANDREA PEDLEY
IRS990/Form990PartVIISectionAGrp/PersonNm5ROSALIND SUMNER
IRS990/Form990PartVIISectionAGrp/PersonNm6ERIC MONROE
IRS990/Form990PartVIISectionAGrp/PersonNm7MARGARET REDMON
IRS990/Form990PartVIISectionAGrp/PersonNm8DAN MULLIN
IRS990/Form990PartVIISectionAGrp/PersonNm9KAREN DOOLEN
IRS990/Form990PartVIISectionAGrp/PersonNm10RON METZGER
IRS990/Form990PartVIISectionAGrp/PersonNm11PAUL WESTHELLE
IRS990/Form990PartVIISectionAGrp/PersonNm12RICHARD BAILY
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
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IRS990/MissionDesc0THE JPR FOUNDATION FOSTERS THE HUMAN INTELLECTUAL AND CREATIVE SPIRIT BY SUPPORTING SOUTHERN OREGON UNIVERSITY'S REGIONAL PUBLIC RADIO NETWORK, JEFFERSON PUBLIC RADIO; PRESENTING QUALITY ARTS AND CULTURAL EVENTS; AND PRESERVING TREASURED HISTORIC BUILDINGS.
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IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM UNDERWRITING
IRS990/ProgramServiceRevenueGrp/Desc2JEFFNET
IRS990/ProgramServiceRevenueGrp/Desc3JEFFERSON JOURNAL
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE JPR FOUNDATION OPERATES JEFFERSON LIVE! LLC, A SINGLE MEMBER LIMITED LIABILITY COMPANY, WHICH HELPS FULFILL THE FOUNDATIONS PUBLIC SERVICE MISSION. JEFFERSON LIVES PURPOSES ARE TO: 1) STRENGTHEN RURAL COMMUNITIES BY SUPPORTING JEFFERSON PUBLIC RADIO, OPERATING THEATRES, AND PURSUING OTHER EDUCATIONAL, CULTURAL AND ARTISTIC PROGRAMS THAT MITIGATE RURAL ISOLATION AND ENCOURAGE HEALTHIER COMMUNITIES, 2) FOSTER THE DEVELOPMENT OF COMMUNITY APPRECIATION FOR THE DRAMATIC, CINEMATIC AND MUSICAL ARTS BY SPONSORING AND PRESENTING A DIVERSE ARRAY OF PROFESSIONAL AND COMMUNITY BASED PLAYS, MUSICALS AND CONCERTS, AND 3) PRESERVE THE HISTORIC RESOURCES AND CHARACTER OF COMMUNITIES BY ACQUIRING AND RESTORING ARCHITECTURALLY SIGNIFICANT PROPERTIES IN A MANNER CONSISTENT WITH BOTH FEDERAL AND STATE HISTORIC PRESERVATION STANDARDS.
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