Civic Intelligence

Fred Jefferson Memorial Home for Boys

EIN 95-4179356 • 501(c)3 • Carson, CA

Profile

To provide residential care and treatment for children who require placement with a foster parent or in a group home.

PO Box 11146Carson, CA 90749-1146

www.fredjeffersoninc.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.95x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

4.95x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

76th percentile

22%

Higher net margin than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

87th percentile

$17,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

57th percentile

1.2%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-93%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$492,495

Up $5,910 (+1.2%) from 2023

Liabilities

Down

$960,692

Down $36,676 (-3.7%) from 2023

Net Assets

Up

-$468,197

Up $42,586 (+8.3%) from 2023

Revenue

Down

$194,069

Down $2,495,541 (-93%) from 2023

Expenses

Down

$151,062

Down $2,349,456 (-94%) from 2023

Net Income

Down

$43,007

Down $146,085 (-77%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MAssets 2011: $599,820Liabilities 2011: $1,301,436Net Assets 2011: -$701,6162011Assets 2012: $732,693Liabilities 2012: $1,470,123Net Assets 2012: -$737,4302012Assets 2013: $884,519Liabilities 2013: $1,802,225Net Assets 2013: -$917,7062013Assets 2014: $861,235Liabilities 2014: $2,082,709Net Assets 2014: -$1,221,4742014Assets 2015: $781,676Liabilities 2015: $1,441,158Net Assets 2015: -$659,4822015Assets 2016: $768,371Liabilities 2016: $863,528Net Assets 2016: -$95,1572016Assets 2017: $1,081,486Liabilities 2017: $358,001Net Assets 2017: $723,4852017Assets 2018: $719,069Liabilities 2018: $646,990Net Assets 2018: $72,0792018Assets 2019: $704,982Liabilities 2019: $661,920Net Assets 2019: $43,0622019Assets 2020: $760,503Liabilities 2020: $567,460Net Assets 2020: $193,0432020Assets 2021: $632,555Liabilities 2021: $1,085,381Net Assets 2021: -$452,8262021Assets 2022: $528,320Liabilities 2022: $1,259,228Net Assets 2022: -$730,9082022Assets 2023: $486,585Liabilities 2023: $997,368Net Assets 2023: -$510,7832023Assets 2024: $492,495Liabilities 2024: $960,692Net Assets 2024: -$468,1972024

Highlighted filing

2024

Assets$492,495
Liabilities$960,692
Net Assets-$468,197

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: $5,251,502Expenses 2011: $5,370,147Net Income 2011: -$118,6452011Revenue 2012: $5,126,043Expenses 2012: $5,161,857Net Income 2012: -$35,8142012Revenue 2013: $5,759,743Expenses 2013: $5,874,158Net Income 2013: -$114,4152013Revenue 2014: $6,359,152Expenses 2014: $6,343,141Net Income 2014: $16,0112014Revenue 2015: $6,071,376Expenses 2015: $6,127,448Net Income 2015: -$56,0722015Revenue 2016: $6,102,976Expenses 2016: $6,273,263Net Income 2016: -$170,2872016Revenue 2017: $7,336,762Expenses 2017: $6,528,619Net Income 2017: $808,1432017Revenue 2018: $6,028,365Expenses 2018: $6,679,771Net Income 2018: -$651,4062018Revenue 2019: $5,701,100Expenses 2019: $5,730,117Net Income 2019: -$29,0172019Revenue 2020: $5,837,463Expenses 2020: $5,677,575Net Income 2020: $159,8882020Revenue 2021: $4,702,231Expenses 2021: $5,348,100Net Income 2021: -$645,8692021Revenue 2022: $4,411,500Expenses 2022: $4,699,630Net Income 2022: -$288,1302022Revenue 2023: $2,689,610Expenses 2023: $2,500,518Net Income 2023: $189,0922023Revenue 2024: $194,069Expenses 2024: $151,062Net Income 2024: $43,0072024

Highlighted filing

2024

Revenue$194,069
Expenses$151,062
Net Income$43,007

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.96$0.47$0.19$0.15$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.49$1.00$0.51$2.69$2.50$0.19
2022Detailed filing. Detailed filing data is available for this year.$0.53$1.26$0.73$4.41$4.70$0.29
2021Detailed filing. Detailed filing data is available for this year.$0.63$1.09$0.45$4.70$5.35$0.65
2020Detailed filing. Detailed filing data is available for this year.$0.76$0.57$0.19$5.84$5.68$0.16
2019Summary only. Only limited summary data is available for this year.$0.70$0.66$0.04$5.70$5.73$0.03
2018Summary only. Only limited summary data is available for this year.$0.72$0.65$0.07$6.03$6.68$0.65
2017Summary only. Only limited summary data is available for this year.$1.08$0.36$0.72$7.34$6.53$0.81
2016Summary only. Only limited summary data is available for this year.$0.77$0.86$0.10$6.10$6.27$0.17
2015Summary only. Only limited summary data is available for this year.$0.78$1.44$0.66$6.07$6.13$0.06
2014Summary only. Only limited summary data is available for this year.$0.86$2.08$1.22$6.36$6.34$0.02
2013Summary only. Only limited summary data is available for this year.$0.88$1.80$0.92$5.76$5.87$0.11
2012Summary only. Only limited summary data is available for this year.$0.73$1.47$0.74$5.13$5.16$0.04
2011Summary only. Only limited summary data is available for this year.$0.60$1.30$0.70$5.25$5.37$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 22, 2025
Return Version
2024v5.0
Gross Receipts
$194,069
Mission and Program Overview

Mission

To provide residential care and treatment for children who require placement with a foster parent or in a group home.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$375,228$375,228→ $0
Prepaid Expenses and Deferred Charges$95,335$95,335→ $0
Accounts Receivable$4,380--
Cash and Non-Interest-Bearing Accounts$-8,215$-2,305▲ $5,910
Total Assets$486,585$492,495▲ $5,910
Other Assets Total$19,857$24,237▲ $4,380
Liabilities
Unsecured Notes Loans Payable$647,246$619,489▼ $27,757
Accounts Payable and Accrued Expenses$350,122$341,203▼ $8,919
Total Liabilities$997,368$960,692▼ $36,676
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-510,783$-468,197▲ $42,586
Total Net Assets Fund Balance$-510,783$-468,197▲ $42,586
Total Liabilities and Net Assets / Fund Balance$486,585$492,495▲ $5,910
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cecilia JeffersonCEO/chairPT$17,000$17,000
Kimberly WeldonCFOPT$2,519$2,519

Board Members and Trustees

NameTitle
Niquelle LewisExecutive Di
Kayretia ManleySecretary
Betty BlackTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$194,069
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$14,500
Change in Net Assets
$43,007
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$95,380
Salaries, Compensation, and Employee Benefits$55,682
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$19,519-$19,519
Other Employee Benefits-$15,723-$15,723
Other Salaries and Wages$8,520$6,867-$15,387
Payroll Taxes-$5,053-$5,053
Office Expenses$1,173$2,692-$3,865
Insurance-$2,856-$2,856
All Other Expenses$322$2,156-$2,478
Other Expenses$3,533$2,293-$2,293
Total Functional Expenses$93,903$57,159$0$151,062
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 2

Cecilia jefferson niquelle lewis ceo exec. Dir mother/daughter cecilia jefferson kimberly weldon ceo cfo sisters

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

The form 990 is presented to the members of the board of directors during the quarterly meeting. The draft is reviewed and approved at that tmie. If necessary, a special meeting may be called to review and approve the tax return.

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

The agency has included the conflicts of interest policy in the policies and procedures manual which is approved by the board. Executives are asked to verbally disclose any conflict during the first board meeting of the calendar year.

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

Compensatiion for the agency's executive director is based on the following factors: educatiion, years of experience, industry average for comparable executives including fringe benefits; and agency's average annual revenue and expenses. This policy including current executve compensation was approved by the board.

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

SAME AS ABOVE.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Fred Jefferson Memorial Home
EIN
95-4179356
Phone
3107631660
Address
PO BOX 11146, CARSON, CA 90749-1146

Signing Officer

Name
Cecilia Jefferson
Title
CEO/chair
Phone
3107631600
Signed
2025-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cecilia Jefferson
Formed
1989
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
1

Preparer

Firm
Raymond Morgan CPA Inc
Address
9031 KRUEGER STREET, CULVER, CA 90232
Preparer
Raymond M Morgan
Phone
3233774385
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

TIMING ADJUSTMENT -421

Raw XML Appendix311 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CECILIA JEFFERSON NIQUELLE LEWIS CEO EXEC. DIR MOTHER/DAUGHTER CECILIA JEFFERSON KIMBERLY WELDON CEO CFO SISTERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PRESENTED TO THE MEMBERS OF THE BOARD OF DIRECTORS DURING THE QUARTERLY MEETING. THE DRAFT IS REVIEWED AND APPROVED AT THAT TMIE. IF NECESSARY, A SPECIAL MEETING MAY BE CALLED TO REVIEW AND APPROVE THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE AGENCY HAS INCLUDED THE CONFLICTS OF INTEREST POLICY IN THE POLICIES AND PROCEDURES MANUAL WHICH IS APPROVED BY THE BOARD. EXECUTIVES ARE ASKED TO VERBALLY DISCLOSE ANY CONFLICT DURING THE FIRST BOARD MEETING OF THE CALENDAR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATIION FOR THE AGENCY'S EXECUTIVE DIRECTOR IS BASED ON THE FOLLOWING FACTORS: EDUCATIION, YEARS OF EXPERIENCE, INDUSTRY AVERAGE FOR COMPARABLE EXECUTIVES INCLUDING FRINGE BENEFITS; AND AGENCY'S AVERAGE ANNUAL REVENUE AND EXPENSES. THIS POLICY INCLUDING CURRENT EXECUTVE COMPENSATION WAS APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SAME AS ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TIMING ADJUSTMENT -421
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0486585
IRS990/TotalAssetsEOYAmt0492495
IRS990/TotalAssetsGrp/BOYAmt0486585
IRS990/TotalAssetsGrp/EOYAmt0492495
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0194069
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057159
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt093903
IRS990/TotalFunctionalExpensesGrp/TotalAmt0151062
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0997368
IRS990/TotalLiabilitiesEOYAmt0960692
IRS990/TotalLiabilitiesGrp/BOYAmt0997368
IRS990/TotalLiabilitiesGrp/EOYAmt0960692
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-510783
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-468197
IRS990/TotalProgramServiceExpensesAmt093903
IRS990/TotalReportableCompFromOrgAmt019519
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0194069
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0486585
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0492495
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0647246
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0619489
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 11146
IRS990/USAddress/CityNm0CARSON
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0907491146
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.FREDJEFFERSONINC.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CECILIA JEFFERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO/CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum03107631600
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRED JEFFERSON MEMORIAL HOME
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOR BOYS
ReturnHeader/Filer/BusinessNameControlTxt0FRED
ReturnHeader/Filer/EIN0954179356
ReturnHeader/Filer/PhoneNum03107631660
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 11146
ReturnHeader/Filer/USAddress/CityNm0CARSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0907491146
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0851110987
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAYMOND MORGAN CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09031 KRUEGER STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CULVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090232
ReturnHeader/PreparerPersonGrp/PhoneNum03233774385
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RAYMOND M MORGAN
ReturnHeader/ReturnTs02025-09-23T12:37:56-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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