Djcc Development Corporation

Nonprofit profile at a glance

EIN
742893473
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Austin, TX, USA
Phone
5127358000
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Neighborhood Centers
Affiliation
Judaism

Reported finances

Revenue
$3,013,198
Expenses
$2,768,209
Assets
$46,570,937
Liabilities
$10,371,127

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • RABBI DANIEL SEPTIMUS (CEO)

Highest reported compensation

  • RABBI DANIEL SEPTIMUS (CEO): $355,108 total reported compensation
  • JANET ELAM (COO): $211,706 total reported compensation
  • NICOLE GILGER (CFO): $182,152 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To develop a community facility for the jewish population around austin, Texas.

What it reported doing in 2024

Development of a community facility for the jewish population around austin, Texas. There is no programming, just fundraising related to construction of new and renovated facilities.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 15
  • Transparency & Controls: 71
  • Accountability: 86
  • Sustainability: 69
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11%; rating input score 11
  • Program expense ratio: 6.3%; rating input score 6
  • Fundraising efficiency: $24.67 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.1%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 16.82; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -28% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 10.2% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 11% of revenue deployed · 6.3% of spending went to programs
  • Governance: 2 of 2 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $174K in reported program spending
  • Leadership: top reported pay $355K · 6 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $917K reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 11/100.
  • High — Financial Efficiency: Program expense ratio scored 6/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.