John Jay Center for Learning INC FY2023 filing

Tax-deductible

Portland, IN501(c)(3)EducationEIN 35-2146118Revenue $626K in FY2023

On file with the IRSjjcl.net101 S Meridian St, 47371-2112 · Portland, INTax-exempt since Oct 2001Publicly supported charity — 170(b)(1)(A)(vi)

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Promote, support, and maintain the quality of life in Jay county, indiana, by ensuring the personal growth and development of its citizens by advancing and providing opportunities for lifelong Learning; including, but not limited, to standard college courses

501(c)(3) charity; gifts are tax-deductible.
50¢ of each $1 spent went to programs.
$99K 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

FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $38K a year · 6% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
50%
of spending
Concern: 50% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$99K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
13 mo
of spending, in cash
Looks good: 13.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $176K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$25K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$626K
-8% vs prior year
Spent
$759K
To programs
50%
Net assets
$3.8M
By yearFY2021–FY2025
Revenue
$626K
FY2023▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2021$980K
FY2022$679K
FY2023$626K
FY2024$542K
FY2025$535K
Expenses
$759K
FY2023▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2021$716K
FY2022$695K
FY2023$759K
FY2024$692K
FY2025$690K
Net assets
$3.8M
FY2023▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2021$4.0M
FY2022$3.9M
FY2023$3.8M
FY2024$3.7M
FY2025$3.5M

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2001.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

50 cents of each dollar spent went to programs.

Program services 50% · $378K Management & general 44% · $337K Fundraising 6% · $44K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $99K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$98,905Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Rusty Inman’s $107K as Executive Director is at the 86th percentile of top reported officer pay among 1613 $100K–1M education 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

NameFY2025FY2024FY2023FY2022FY2021
Rusty Inman$107,149$102,300$98,905$96,033$81,734

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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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Fosters lifelong learning and personal growth to improve quality of life in Jay County.

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Provided by the organization

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1 program · $378K · in their own filed words · FY2022
01

Helping citizens achieve satisfaction and life-long employability by providing adult education opportunities for residents of jay county, indiana.

$378Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$176K
See all 3 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$626K
Ln 12
Gifts and grantsLn 1h$417K
Fees for servicesLn 2g$123K
Other incomeLn 4–11$84K
Money outPt IX
$759K
Ln 25
Programscol B$378K
Managementcol C$337K
Fundraisingcol D$44K
Owns and owesPt X
$3.8M
net assets · Ln 32
Cash and savingsLn 1–2$834K
Total assetsLn 16$3.8M
LiabilitiesLn 26$25K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$417K
Noncash giftsLn 1g$2K
Fees for servicesLn 2g$123K
Investment incomeLn 3$2K
Other incomeLn 4–11$84K
Total revenueLn 12$626K
Assets in detailPt X, end of year
CashLn 1$834K
Cash and savings togetherLn 1–2$834K
Land, buildings, equipmentLn 10c$2.9M
Other assetsLn 15$742
Total assetsLn 16$3.8M
LiabilitiesLn 26$25K
Net assetsLn 32$3.8M
OperationsPt I, VI
EmployeesI 510
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$843K$834K
Land, buildings, equipmentLn 10c$3.1M$2.9M
Total assetsLn 16$4.0M$3.8M
LiabilitiesLn 26$69K$25K
Net assetsLn 32$3.9M$3.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$99K$69K$30K
Other salaries and wagesLn 7$183K$37K$143K$3K
Payroll taxesLn 10$21K$3K$16K$2K
Accounting feesLn 11c$16K$16K
Advertising and promotionLn 12$13K$13K
Office expensesLn 13$18K$13K$4K$455
OccupancyLn 16$41K$30K$10K$1K
TravelLn 17$859$637$201$21
InterestLn 20$2K$1K$415$44
Depreciation, depletion and amortizationLn 22$255K$189K$60K$6K
InsuranceLn 23$8K$6K$2K$206
Other expenses (24a–d)Ln 24$96K$80K$15K$1K
All other expensesLn 24e$5K$4K$1K$128
Total functional expensesLn 25$759K$378K$337K$44K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $535K$690K−$155K$3.5M 990 PDF
FY2024 $542K$692K−$150K$3.7M 990 PDF
FY2023 Viewing $626K$759K−$134K$3.8M 990 PDF
FY2022 $679K$695K−$16K$3.9M 990 PDF
FY2021 $980K$716K$264K$4.0M 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
See the full FY2023 990 (6 parts)
Part I · Summary $625,602 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $471,005$416,603
I-9 Program service revenuePrior year $109,523$123,033
I-10 Investment incomePrior year $1,269$1,961
I-11 Other revenuePrior year $97,202$84,005
I-12 Total revenuePrior year $678,999$625,602
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $287,641$302,947
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $407,795$456,431
I-18 Total expensesPrior year $695,436$759,378
I-19 Revenue less expensesPrior year −$16,437−$133,776
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $625,602 across 8 lines filed
VIII-1f All other contributions, gifts and grants$416,603
VIII-1g Noncash contributions (included above)$2,225
VIII-1h Total contributions, gifts and grants$416,603
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $123,033$123,033
VIII-3 Investment incomeExcluded from tax $1,961$1,961
VIII-6 Net rental income or lossExcluded from tax $78,990$78,990
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,015$5,015
VIII-12 Total revenueRelated to mission $128,048 · Unrelated business $0 · Excluded from tax $80,951$625,602
Part IX · Statement of functional expenses $759,378 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $69,233 · Fundraising $29,672$98,905
IX-7 Other salaries and wagesPrograms $37,087 · Management $143,459 · Fundraising $2,659$183,205
IX-10 Payroll taxesPrograms $2,740 · Management $15,709 · Fundraising $2,388$20,837
IX-11c Accounting feesManagement $16,481$16,481
IX-12 Advertising and promotionPrograms $12,861$12,861
IX-13 Office expensesPrograms $13,498 · Management $4,263 · Fundraising $455$18,216
IX-16 OccupancyPrograms $30,476 · Management $9,624 · Fundraising $1,028$41,128
IX-17 TravelPrograms $637 · Management $201 · Fundraising $21$859
IX-20 InterestPrograms $1,313 · Management $415 · Fundraising $44$1,772
IX-22 Depreciation, depletion and amortizationPrograms $189,263 · Management $59,767 · Fundraising $6,385$255,415
IX-23 InsurancePrograms $6,116 · Management $1,931 · Fundraising $206$8,253
IX-24 Other expenses (24a–d)Programs $80,180 · Management $14,909 · Fundraising $1,036$96,125
IX-24e All other expensesPrograms $3,760 · Management $1,433 · Fundraising $128$5,321
IX-25 Total functional expensesPrograms $377,931 · Management $337,425 · Fundraising $44,022$759,378
Part X · Balance sheet $3,838,237 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $842,754$833,917
X-3 Pledges and grants receivableStart of year $10,000$10,000
X-4 Accounts receivableStart of year $39,619$62,464
X-10c Land, buildings and equipment, netStart of year $3,124,433$2,931,114
X-15 Other assetsStart of year $0$742
X-16 Total assetsStart of year $4,016,806$3,838,237
X-17 Accounts payable and accrued expensesStart of year $19,433$23,548
X-25 Other liabilitiesStart of year $49,586$1,022
X-26 Total liabilitiesStart of year $69,019$24,570
X-27 Net assets without donor restrictionsStart of year $3,632,777$3,535,030
X-28 Net assets with donor restrictionsStart of year $315,010$278,637
X-32 Total net assets or fund balancesStart of year $3,947,787$3,813,667
X-33 Total liabilities and net assetsStart of year $4,016,806$3,838,237
Part XI · Reconciliation of net assets $3,813,667 net assets at year end
XI-1 Total revenue$625,602
XI-2 Total expenses$759,378
XI-3 Revenue less expenses−$133,776
XI-4 Net assets at start of year$3,947,787
XI-9 Other changes in net assets−$344
XI-10 Net assets at end of year$3,813,667

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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