Junior Junction INC FY2022 filing

Tax-deductible

Utica NY, NY501(c)(3)Since 1984Human ServicesEIN 13-3206424

The mission of junior junction is to provide quality childcare by promoting positive development that prepares children for later life experiences.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$69K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $9K a year · 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$69K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$36K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 2 voting members
Looks good: 2 of 2 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$771K
+19% vs prior year
Spent
$688K
To programs
87%
Net assets
$281K
By yearFY2020–FY2024
Revenue
$771K
FY2022▲ +19%
Revenue by fiscal year
FY2020$732K
FY2021$648K
FY2022$771K
FY2023$649K
FY2023$694K
FY2024$537K
Expenses
$688K
FY2022▲ +2%
Expenses by fiscal year
FY2020$718K
FY2021$672K
FY2022$688K
FY2023$708K
FY2023$754K
FY2024$595K
Net assets
$281K
FY2022▲ +22%
Net assets by fiscal year
FY2020$237K
FY2021$230K
FY2022$281K
FY2023$223K
FY2023$178K
FY2024$121K

From the FY2022 Form 990 (year ending August 2022) · see the original

You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Legal name (IRS)Hdr · item CJunior Junction INC
EINHdr · item D13-3206424
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFSep 1994
Year of formationHdr · item L1984
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item CUtica NY, NY
NTEE classificationIRS BMFHuman Services (P33Z)

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.87 Management & general $0.13
Program services87%$595K
Management & general13%$92K
Total functional expensesLn 25$688K

Finances

Money in and out, what it owns and owes

Spent on programs
87%
of spending reaches programs
Months of spending covered by cash
5.2mo
months of spending covered by cash and easy-to-sell investments
Surplus or deficit
+11%
as % of revenue, this year

Summary of the Filing

Part I · fiscal year 2022 · Form 990
Total assets
$318K
FY2022▲ +8%
Total assets by fiscal year
FY2020$273K
FY2021$295K
FY2022$318K
FY2023$302K
FY2023$216K
FY2024$153K
Total liabilities
$36K
FY2022▼ -44%
Total liabilities by fiscal year
FY2020$35K
FY2021$65K
FY2022$36K
FY2023$79K
FY2023$38K
FY2024$32K
Revenue less expensesPt I · Ln 19$84K
Total assetsPt X · Ln 16$318K
Spent on programsPt IX · col B87%
Voting members of governing bodyPt I · Ln 32
Independent voting membersPt I · Ln 42

Balance Sheet

Part X · end of year
CashLn 1$99K
Total assetsLn 16$318K
Total liabilitiesLn 26$36K
Total net assetsLn 32$281K
Months of cash on handcomputed1.7

Statement of Revenue

Part VIII
Program service revenue$606K · 79%
Contributions & grants$158K · 20%
Investment income$7K · 1%
Program service revenue79%$606K
Contributions & grants20%$158K
Investment income1%$7K
Total revenueLn 12$771K

Money in detail

Form 990 · FY2022 · each figure shown with the dollars behind it
Cash and giving out
Months of spending covered by cash
Cash and easy-to-sell investments $299K · Operating expenses/yr $688K
5.2 months
Where the money goes
Program services
Program services $595K · Total expenses $688K
87%
Management & General
Management & general $92K · Total expenses $688K
13%
Fundraising
Fundraising $0 · Total expenses $688K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $53K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $158K · Total revenue $771K
20%
Government reliance
Government grants — · Total revenue $771K
—
Earned-income share
Program service revenue $606K · Total revenue $771K
79%
Investment reliance
Investment income $7K · Total revenue $771K
+1.0%
Program self-sufficiency
Program service revenue $606K · Total expenses $688K
88%
Growth & trend
Revenue change from last year
This year $771K · Prior year $648K
+19%
Net assets change over the year
End of year $281K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus or deficit, as % of revenue
Revenue $771K · Expenses $688K
+11%
Debts compared to what it owns
Total liabilities — · Total assets $318K
—
Net assets compared to what it owns
Net assets $281K · Total assets $318K
89%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $91K · Other securities (Pt X, ln 12) $109K · Total assets (Pt X, ln 16) $318K
63%
People & payroll
Highest Reported Total Compensation
Individual Debbie George · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $69K · Total expenses $688K
10%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $588K · Total expenses $688K
86%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Spent on programs 87%——
Spent on management, % of spending 13%——
Fundraising cost, % of gifts 0%——
Revenue growth 19%——
Investment manager fees, % of assets 0.7%——
Legal fees, % of spending 0.01%——
Accounting fees, % of spending 0.6%——

Straight from the Form 990 — descriptive, not an evaluation. A share is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$69,200Pt VII · Sec A
President
$0Pt VII · Sec A
VP/Treasurer
$0Pt VII · Sec A

Debbie George’s $72K as Executive Director is at the 63rd percentile of top reported officer pay among 2167 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2023FY2022FY2021FY2020
Debbie George$72,134$72,134$71,655$69,200$70,455$64,963

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Governance & Policies

Part VI
  • 2Voting board membersPt VI · Ln 1a
  • 2Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Nurtures children's development through quality childcare, preparing them for future success.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

1 program service account for $595K of program spending, described in the organization's own filed words · FY2021.
01

To provide day care services and maintenance to children five days a week, including educational and recreational activities, meals ,and snacks

$595Kprogram expense

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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2024 Latest $537K$595K-23% 990 PDF
FY2023 $649K$708K-16% 990 PDF
FY2022 Viewing $771K$688K+19% 990 PDF
FY2021 $648K$672K-11% 990 PDF
FY2020 $732K$718K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Full filing: Form 990 for FY2022

Every line we hold from the return, cited to its Part and line.
Part VIII · Statement of revenue $771,264 across 6 lines filed
VIII-1a Federated campaigns$157,800
VIII-1h Total contributions, gifts and grants$157,800
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $606,002$606,002
VIII-3 Investment incomeExcluded from tax $4,585$4,585
VIII-7 Net gain or loss on sales of assetsRelated to mission $2,877$2,877
VIII-12 Total revenueRelated to mission $608,879 · Unrelated business $0 · Excluded from tax $4,585$771,264
Part IX · Statement of functional expenses $687,656 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $9,173 · Management $61,387$70,560
IX-7 Other salaries and wagesPrograms $467,461 · Management $3,608$471,069
IX-9 Other employee benefitsPrograms $4,190 · Management $571$4,761
IX-10 Payroll taxesPrograms $36,888 · Management $5,030$41,918
IX-11b Legal feesManagement $100$100
IX-11c Accounting feesManagement $3,800$3,800
IX-11f Investment management feesManagement $2,215$2,215
IX-13 Office expensesPrograms $2,562 · Management $5,431$7,993
IX-16 OccupancyPrograms $2,548 · Management $634$3,182
IX-22 Depreciation, depletion and amortizationPrograms $67$67
IX-23 InsurancePrograms $31,773 · Management $3,530$35,303
IX-24 Other expenses (24a–d)Programs $40,785 · Management $5,903$46,688
IX-25 Total functional expensesPrograms $595,447 · Management $92,209 · Fundraising $0$687,656
Part X · Balance sheet $317,668 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $56,421$98,669
X-4 Accounts receivableStart of year $10,662$18,579
X-10c Land, buildings and equipment, netStart of year $177$110
X-11 Publicly traded securitiesStart of year $75,179$91,272
X-12 Other securitiesStart of year $152,857$109,038
X-16 Total assetsStart of year $295,296$317,668
X-17 Accounts payable and accrued expensesStart of year $25,162$27,870
X-19 Deferred revenueStart of year $13,779$8,597
X-25 Other liabilitiesStart of year $26,300$0
X-26 Total liabilitiesStart of year $65,241$36,467
X-27 Net assets without donor restrictionsStart of year $230,055$281,201
X-32 Total net assets or fund balancesStart of year $230,055$281,201
X-33 Total liabilities and net assetsStart of year $295,296$317,668
Part XI · Reconciliation of net assets $281,201 net assets at year end
XI-1 Total revenue$771,264
XI-2 Total expenses$687,656
XI-3 Revenue less expenses$83,608
XI-4 Net assets at start of year$230,055
XI-5 Net unrealized gains (losses) on investments−$32,462
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$281,201

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2022IRS
Classification, formation year, addressIRS Business Master File
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