Nonprofit · EIN 34-1722100
JBF PROJECTS
Tax-exempt · SPENCER, OH 44275
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $248,332 | $289,173 | -$40,841 | $718,784 | $745,534 | -$26,750 |
| December 31, 2024 | 990 | $247,302 | $260,227 | -$12,925 | $778,567 | $764,474 | $14,093 |
| December 31, 2023 | 990 | $191,336 | $231,636 | -$40,300 | $760,982 | $733,964 | $27,018 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $248,330
- Investment income
- $2
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $26,727
- Salaries, compensation and benefits (total)
- $28,689
- Professional fundraising fees
- $0
- Accounting fees
- $3,680
- Occupancy
- $58,772
- Travel
- $1,471
- Depreciation
- $42,307
- Program services (functional)
- $289,173
Balance sheet and other
- Total assets, start of year
- $778,567
- Total assets, end of year
- $718,784
- Total liabilities, end of year
- $745,534
- Net assets, end of year
- -$26,750
- Land, buildings and equipment
- $668,296
- Net assets without donor restrictions
- -$26,750
- Gross receipts
- $248,332
- Employees
- 2
- Year formed
- 1992
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ken Skala | President Trustee or director, Officer | 2 | $0 |
| Brenna Trager | Secretary Trustee or director, Officer | 0 | $0 |
| Rev Jeff Mullet | Vice President Trustee or director, Officer | 0 | $0 |
| Diana Pomeroy | Project Manager Key employee | 0 | $0 |
| Paul Pomeroy | Maintenance Key employee | 0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ken Skala | President Trustee or director, Officer | 2 | $0 |
| Brenna Trager | Secretary Trustee or director, Officer | 0 | $0 |
| Rev Jeff Mullet | Vice President Trustee or director, Officer | 0 | $0 |
| Diana Pomeroy | Project Manager Key employee | 0 | $0 |
| Paul Pomeroy | Maintenance Key employee | 0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Diana Pomeroy | Project Manager Key employee | 0 | $11,180 |
| Rev Jeff Mullet | Vice President Trustee or director, Officer | 0 | $0 |
| Ken Skala | President Trustee or director, Officer | 2 | $0 |
| Brenna Trager | Secretary Trustee or director, Officer | 0 | $0 |
| Paul Pomeroy | Maintenance Key employee | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 110 S JACKSON ST, SPENCER, OH 44275-9569
- In care of
- % KEN SKALA
- Signed the 990
- KEN SKALA, President
- Phone
- (330) 648-6000
- Return prepared by
- Thomas J Hoover CPA & Company
Mission
Create and Maintain Senior Citizen Housing
Program accomplishments
- Construction of and management of a 24 unit apartment complex dedicated to providing suitable housing to qualified senior citizensExpenses $289,173
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 34-1722100
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L20Z)
- Assets (IRS master file)
- $718,784
- Income (IRS master file)
- $248,332
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $248,332 | $289,173 | $718,784 | IRS |
| 990 | December 2024 | $247,302 | $260,227 | $778,567 | IRS |
| 990 | December 2023 | $191,336 | $231,636 | $760,982 | XML |
| 990 | December 2022 | $230,407 | $241,281 | $693,035 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-1722100).
Questions about JBF PROJECTS
- What is the EIN of JBF PROJECTS?
- The employer identification number (EIN) of JBF PROJECTS is 34-1722100.
- Is JBF PROJECTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to JBF PROJECTS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JBF PROJECTS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of JBF PROJECTS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JBF PROJECTS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of JBF PROJECTS?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does JBF PROJECTS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $248,332, expenses of $289,173 and total assets of $718,784 at year end.
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