Jcc of Mid-westchester Inc

Nonprofit profile at a glance

EIN
133617061
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Scarsdale, NY, USA
Phone
9147257300
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Neighborhood Centers
Affiliation
Judaism

Official website

Reported finances

Revenue
$6,344,323
Expenses
$5,955,512
Assets
$13,560,733
Liabilities
$3,691,732

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

Leadership & pay

22 people listed

Executive titles in this filing

  • RACHEL MOSELEY (BOARD PRESIDENT)
  • ELISE DOWELL (CEO)

Highest reported compensation

  • ELISE DOWELL (CEO): $328,790 total reported compensation
  • CLAIRE HOFFMAN (CDO): $151,255 total reported compensation

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

Overview

Mission

The jcc mid-westchester offers educational, cultural and recreational programs within and beyond our walls. Our programs are grounded in our jewish values, and all are welcome to visit and enjoy. Using our jewish values, we open our door as widely as possible to offer participants educational, social, cultural, and recreational activities to inspire joyous lives and strengthen community. We serve babies through older adults, through early childhood education (two pre-schools), sports and fitness, arts and culture, jewish life, summer and school break programming, and enrichment and inclusion. We have an indoor heated pool, gymnastics gym, 3-studio dance school, and 200-seat bendheim performing arts center. Programs support the well-being of over 20,000 community members. We are open to all regardless of religious affiliation.

What it reported doing in 2024

Summer camps for 115 children ages 2-7. Summer days at the j is a traditional day camp with sports, arts, music, nature, swimming and special events. Campers with special needs are integrated with trained staff and dance intensive is for advanced dance students. Our gymnastics summer programs are available to boys and girls 2-7. Open to all regardless of race, gender identification or religion.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 81
  • Accountability: 100
  • Sustainability: 54
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.2%; rating input score 76
  • Program expense ratio: 81.1%; rating input score 81
  • Fundraising efficiency: $7.34 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.1%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 2.28; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: -0% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 76.2% of revenue deployed · 81.1% of spending went to programs
  • Governance: 20 of 20 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $4.8M in reported program spending
  • Leadership: top reported pay $329K · 22 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $555K reported
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 27/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.