Jewish Community High School of the Bay

Nonprofit profile at a glance

EIN
943349377
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
San Francisco, CA, United States
Phone
415.345.9777
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Secondary, High School
Affiliation
Judaism

Official website

Reported finances

Revenue
$14,323,206
Expenses
$14,596,323
Assets
$2,784,887
Liabilities
$3,707,182

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

Leadership & pay

23 people listed

Executive titles in this filing

  • Raphael Edelman (Board President)

Highest reported compensation

  • Howard Ruben (Head of School): $491,752 total reported compensation
  • Michael Brody (Assist Head School): $217,904 total reported compensation
  • Mary Ellen Hunt (Dir. Enrllmnt Mgmt): $204,941 total reported compensation

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

Overview

Mission

JCHS develops the promise of each individual through the strength of community. We empower students to embrace their unique Jewish identities, express empathy, delight in lifelong learning, and improve the world. support students and the JCHS community by engaging in life outside the classroom through concerts, school events, mentorship, and extracurricular activities As a pluralistic Jewish high school, JCHS students represent the diversity of Jewish practice and identity in the Bay Area. Faculty commitment to the mission of the school is essential, but religious affiliation is not a factor in hiring. We believe our students learn best from a diverse faculty and extended professional community and welcome people of any race, color, religion, gender, national origin, age, disability, sexual orientation, and marital status to come work with our students. If this sounds like a...

What it reported doing in 2024

For the 2024-25 School Year there were 43 Freshmen, 45 Sophomores, 40 Juniors, and 48 Seniors for a total of 176 students. JCHS continued to develop strong transitionary programs for incoming students, and skill development for life after high school such as Learning Support.

Operating model

Revenue model
Earned-program. 83% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 61% for direct work, and 39% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 79
  • Accountability: 92
  • Sustainability: 15
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88%; rating input score 88
  • Program expense ratio: 86.3%; rating input score 86
  • Fundraising efficiency: $8.6 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 94.4%; rating input score 94; 28th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -1.9%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 1.33; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 9.7%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: -8% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 88% of revenue deployed · 86.3% of spending went to programs
  • Governance: 17 of 18 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $12.6M in reported program spending
  • Leadership: top reported pay $492K · 23 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $120K reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.