Jewish Community Project of Lower Manhattan

Legal name: Jewish Community Project of Lower Manhattan Nursery School

Nonprofit profile at a glance

EIN
205296850
IRS 990 coverage
2010–2015
Official website data refreshed
Sep 2026
Forms available
Form 990 2015
Location
New York, NY, United States
Phone
212-334-3522
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions
Affiliation
Judaism

Official website

Reported finances

Revenue
$3,194,512
Expenses
$3,036,079
Assets
$3,570,908
Liabilities
$2,159,600

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

31 people listed

Executive titles in this filing

  • Susan Silverstein (President)

Highest reported compensation

  • Sharon Shorofsky Mack (Direc Education): $258,815 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To lead a come-as-you-are model of Judaism that builds and cultivates a Proudly Jewish downtown community rooted in ongoing learning, spirituality, and celebration. We welcome people wherever they are on their Jewish journey. From meaningful High Holy Days services to the joy of a lively cocktail party, we offer many ways to connect with Judaism. Unaffiliated and rooted in pluralism, we pride ourselves on being the most diverse and inclusive Jewish community in New York, embracing different expressions of Jewish identities from interfaith families and cultural curiosity to more traditional observance and practice. Belonging & Support We treasure the sense of belonging and fulfillment that comes from genuinely connecting with our neighbors and with Jewish life. By bringing centuries of Jewish wisdom into the rhythm of modern city living, we create a spac.

What it reported doing in 2015

1) The School's Arts Appreciation Program expanded to include explorations in science, facilitated by guest scientists and science educators. Children were exposed to the scientific process as well as many hands-on opportunities for learning about the natural world through a scientific perspective.2) The school's indoor play space was spruced up with bright new flooring as well as expanded play equipment for the children. This parent funded initiative was a fine example of parent support and was well received by the JCP Preschool community, especially the children. 3) Plans for expanded Bridge class hours were rolled out allowing the Early Childhood Center to offer longer class times for our youngest children.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 88
  • Accountability: 100
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.8%; rating input score 89
  • Program expense ratio: 93.5%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 1.18; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.6; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 65th 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: 88.8% of revenue deployed · 93.5% of spending went to programs
  • Governance: 30 of 30 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.8M in reported program spending
  • Leadership: top reported pay $259K · 31 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 5 filing years from 2010 to 2015
  • 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.

  • Review — Sustainability: Operating margin scored 57/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.