Jewels School Inc

Nonprofit profile at a glance

EIN
460528711
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2013, Form 990-T 2022
Location
Baltimore, MD, USA
Phone
4104153515
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$2,134,382
Expenses
$1,580,316
Assets
$8,815,154
Liabilities
$3,413,970

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

Leadership & pay

14 people listed

Executive titles in this filing

  • JULES FRIEDMAN (President)
  • NECHEMIA WEINREB (Vice President)

Highest reported compensation

  • RABBI YISROEL FUCHS (Executive Dir.): $76,629 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 nurture the academic needs of children, giving attention to their physcial and emotional wellbeing, and to establish routines for the best practices of daily living.

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. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 92
  • Accountability: 30
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68%; rating input score 68
  • Program expense ratio: 88.4%; rating input score 88
  • Fundraising efficiency: $19.8 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 26%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 5.58; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 15.1% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 18.7% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 31.7% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 68% of revenue deployed · 88.4% of spending went to programs
  • Governance: 0 of 14 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $77K · 14 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

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

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 59/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.