J E W E L Foundation

Nonprofit profile at a glance

EIN
455368209
IRS 990 coverage
2019–2021
Forms available
Form 990 2021, Form 990-N 2015
Location
Colleyville, TX, USA
Phone
4693285654
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Family Services

Reported finances

Revenue
$512,692
Expenses
$512,692
Assets
$2,970
Liabilities
$2,970

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • CHANCE SMALLEY (PRESIDENT)
  • LINDSEY SMALLEY (VICE PRESIDENT)

Highest reported compensation

  • CHANCE SMALLEY (PRESIDENT): $78,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Organized as an IRS code 501 c(3) for helping low income families overcome their circumstances in pursuit of a better life. Providing pregnancy prevention services , child care , and counseling services .

What it reported doing in 2021

See additional data

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 81
  • Accountability: 21
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 78%; rating input score 78; 33rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 82.3% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 2 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $513K in reported program spending
  • Leadership: top reported pay $78K · 2 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 3 filing years from 2019 to 2021
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 26/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.