Civic Intelligence

Jpr Foundation Inc.

990 • Fiscal year 2017 • EIN 93-1233656

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 26, 2018

Organization ProfileIJPR.ORG
1250 Siskiyou BlvdAshland, OR 97520

(541) 552-6301

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.34x

Higher debt load relative to assets than 62% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

67th percentile

0.49x

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

90th percentile

46%

Higher net margin than 90% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

93rd percentile

47%

Faster asset growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

81st percentile

28%

Faster revenue growth than 81% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$10,287,741

Up $3,273,778 (+47%) from 2016

Net Assets

Up

$6,750,538

Up $958,108 (+17%) from 2016

Liabilities

Up

$3,537,203

Up $2,315,670 (+190%) from 2016

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin90th percentile

Revenue

Up

$7,159,547

Up $1,569,048 (+28%) from 2016

Expenses

Down

$3,834,353

Down $1,438,448 (-27%) from 2016

Net Income

Up

$3,325,194

Up $3,007,496 (+947%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

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

$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

2017

Assets$10,287,741
Liabilities$3,537,203
Net Assets$6,750,538
Open 2017 Filing

Operations Trend

Revenue Growth81st percentile

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

2017

Revenue$7,159,547
Expenses$3,834,353
Net Income$3,325,194
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 26, 2018
Return Version
2016v3.0
Gross Receipts
$7,929,956
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 university's regional public radio network jefferson public radio;encouraging the presentation of quality arts and cultural events for citizens, and preserving treasured historic buildings, adapting them for productive and contemporary use.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,950,438$5,814,341▲ $2,863,903
Savings and Temporary Cash Investments$1,666,662$3,131,598▲ $1,464,936
Cash and Non-Interest-Bearing Accounts$1,804,695$603,149▼ $1,201,546
Pledges and Grants Receivable$160,967$480,566▲ $319,599
Investments in Publicly Traded Securities$153,005$84,433▼ $68,572
Investments Program Related$59,450$0▼ $59,450
Prepaid Expenses and Deferred Charges$80,259$35,645▼ $44,614
Accounts Receivable$40,877$33,406▼ $7,471
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$7,013,963$10,287,741▲ $3,273,778
Other Assets Total$97,610$104,603▲ $6,993
Liabilities
Other Liabilities$6,208$1,687,241▲ $1,681,033
Mortgage Notes Payable Secured by Investment Property$785,983$1,476,371▲ $690,388
Deferred Revenue$342,792$295,128▼ $47,664
Accounts Payable and Accrued Expenses$86,550$78,463▼ $8,087
Total Liabilities$1,221,533$3,537,203▲ $2,315,670
Net Assets / Fund Balance
Unrestricted Net Assets$5,560,412$5,058,221▼ $502,191
Temporarily Rstr Net Assets$201,174$1,657,884▲ $1,456,710
Permanently Rstr Net Assets$30,844$34,433▲ $3,589
Total Net Assets Fund Balance$5,792,430$6,750,538▲ $958,108
Total Liabilities and Net Assets / Fund Balance$7,013,963$10,287,741▲ $3,273,778

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,363,538$56,717$3,612,859
Equipment$91,787$322,469$414,256
Other Land Buildings$65,110--
Land$293,906--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$151,874-▲ $18,033$50,000$119,171
2015$184,777-▲ $633$30,964$151,874
2014$180,414$100▲ $5,168-$184,777
2013$152,559$500▲ $28,175-$180,414
2012$132,172$485▲ $20,132-$152,559
Compensation and Service Providers
Top Officer Pay12th percentile

Board Members and Trustees

NameTitle
Steven NelsonPresident
Ken SilvermanVice President
Dan MullinDirector
Diane GerardDirector
Karen DoolenDirector
Liz ShelbyDirector
Mark MillnerDirector
Roger LongneckerDirector
Ron MetzgerDirector
Rosalind SumnerDirector
Linda SchottEx-officio
Paul WesthelleEx-officio
Randy MckayEx-officio
Andrea PedleySecretary
Cynthia Harelson-pentlandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,350,040
Program Service Revenue
$2,015,319
Investment Income
$-272,044
Other Revenue
$66,232
All Other Contributions
$340,153
Change in Net Assets
$3,325,194

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
Real Estate Other1$3,070,623Appraisal
Other Non Cash Contri Table-$112,776Fair Market Value (FMV)
Other Non Cash Contri Table1$31,000Fair Market Value (FMV)
Total Noncash Contributions2$3,214,399-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,159,547
Revenue Not Reported on Form 990
$3,084,231
Total Revenue per Audited Statements
$10,243,778
Total Revenue per Form 990
$7,159,547
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,139,282
Grants and Similar Amounts Paid$1,686,241
Total Fundraising Expense$243,259
Professional Fundraising Fees$8,830
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,686,241--$1,686,241
Fees for Services Other$331,063$59,626$76,450$467,139
All Other Expenses$277,377$14,289$80,242$371,908
Advertising$139,712$2,209$21$141,942
Depreciation Depletion$53,539$1,269$4,702$59,510
Interest$54,040$651$3,998$58,689
Other Expenses$4,630$252$44,283$48,913
Fees for Services Accounting$29,928$6,559$4,509$40,996
Insurance$36,701$380$2,781$39,862
Fees for Services Professional Fundraising--$8,830$8,830
Travel$4,493$2,326$1,525$8,344
Fees for Services Legal$3,081$383$98$3,562
Total Functional Expenses$3,502,573$88,521$243,259$3,834,353

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,155,292
Expenses per Audited Statements$3,834,353
Total Expenses per Form 990$3,834,353
Expenses Not Reported on Form 990$320,939
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Southern Oregon UniversityAshland, OR-To Support Jpr Radio Programming$1,686,241
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$55,814
Fundraising Direct Expenses$19,191
Professional Fundraising Fees$8,830

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wine Tasting$22,285$22,285$335$21,950
One World Events$17,418$17,418$6,437$10,981
Total Events$55,814$55,814$19,191$36,623
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Related Party Payable$1,686,241
Lease Deposits$1,000
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
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, Line 11B: Form 990 Review Process

“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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The executive director of jefferson live was hired in 2013 following an open recruitment process that attracted 26 candidates, five of which were selected as finalists. A recommendation to hire the candidate selected was made by a search committee comprised of four community leaders and the president of the jpr foundation. The executive director's salary was established using benchmark data for similar positions both nationally through the league of historic american theaters and locally by polling other non-profit groups such as the ashland independent film festival.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“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 foundation's 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.”

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
Ken Silverman
Title
Vice President
Signed
2018-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Nelson
Formed
1997
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
150

Preparer

Firm
KDP Certified Public Accountants LLP
Address
640 SUPERIOR CT, MEDFORD, OR 97504-6181
Preparer
Robert W Hague CPA
Phone
5417736633
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Transfers - sou = -$2487936”

Financial Statement Notes

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

“A donated collection of radio, television and recording items to be curated by the jpr foundation to establish a museum dedicated to interpreting the history of broadcasting in the western states.”

Part V, Line 4: Intended uses of the endowment fund.

“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.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Donated building from sou $3070623”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Loss on sale of 10th street building $262983 rental expenses $38765 fundraising expenses $19191”

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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/MissionDesc0THE JPR FOUNDATION FOSTERS THE HUMAN INTELLECTUAL AND CREATIVE SPIRIT OF SOUTHERN OREGON AND NORTHERN CALIFORNIA COMMUNITIES BY SUPPORTING SOUTHERN OREGON UNIVERSITY'S PUBLIC RADIO NETWORK, JEFFERSON PUBLIC RADIO; ENCOURAGING THE PRESENTATION OF QUALITY ARTS AND CULTURAL EVENTS FOR CITIZENS, AND PRESERVING TREASURED HISTORIC BUILDINGS, ADAPTING THEM FOR PRODUCTIVE AND CONTEMPORARY USE.
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IRS990/ProgramServiceRevenueGrp/Desc0CASCADE THEATRE
IRS990/ProgramServiceRevenueGrp/Desc1JEFFERSON JOURNAL
IRS990/ProgramServiceRevenueGrp/Desc2JEFFNET
IRS990/ProgramServiceRevenueGrp/Desc3OTHER VENUES
IRS990/ProgramServiceRevenueGrp/Desc4PROGRAM UNDERWRITING

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,287,741
Liabilities
$3,537,203
Net assets
$6,750,538
Revenue
$7,159,547
Expenses
$3,834,353
Net income
$3,325,194
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