Siegel JCC
Legal name: The Bernard and Ruth Siegel Jewish Community Center of Delaware Inc
Nonprofit profile at a glance
- EIN
- 510075823
- IRS 990 coverage
- 2011–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Wilmington, DE, USA
- Phone
- 302-478-5660
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Affiliation
- Judaism
Reported finances
- Revenue
- $9,992,345
- Expenses
- $9,635,125
- Assets
- $11,343,603
- Liabilities
- $3,838,223
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
33 people listed
Executive titles in this filing
- JENNIFER LERNER (VICE PRESIDENT)
- STACY HOROWITZ (PRESIDENT)
- BETH MOSKOW-SCHNOLL (IMMEDIATE PAST PRESIDENT)
- AARON GOLDSTEIN (VICE PRESIDENT)
- PHIL EPSTEIN (PRESIDENT)
- LAUREN RUSSELL (VICE PRESIDENT)
Highest reported compensation
- IVY HARLEV (CHIEF EXECUTIVE OFFICER): $307,248 total reported compensation
- ROB ROGERS (CHIEF FINANCIAL OFFICER): $217,027 total reported compensation
- RAMONA DUWELL (CHIEF OPERATING OFFICER): $110,893 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
When you join the J, you are joining a community. We host several special events and programs throughout the year that educate and enrich our members and families of all backgrounds about Jewish life, culture, and Israel. We celebrate our Jewish Heritage while welcoming every person of every faith and background. Our Mission, Vision & Values Our mission is to be the place where we build community, honor Jewish values, welcome diversity, and nurture wellbeing.
What it reported doing in 2025
Summer and family camps - campers experience a variety of outdoor activities including: nature, exploration, arts, culture, swimmings, sports, games, and special themed days curated for them - 561 served.
Operating model
- Revenue model
- Other-operating. 74% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - 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: 75
- Transparency & Controls: 87
- Accountability: 100
- Sustainability: 38
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77%; rating input score 77
- Program expense ratio: 78.2%; rating input score 78
- Fundraising efficiency: $17.86 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
- 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: 9 of 9 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: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 3.6%; rating input score 38; 38th percentile among comparable filings
- Total-asset coverage ratio: 1.18; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0.34; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 6.6%; rating input score 47; 47th percentile among comparable filings
Growth
- Program expense growth: 5.2% per year; rating input score 100; 37th percentile among comparable filings
- Revenue growth: 4.9% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: 13.6% per year; rating input score 100; 70th 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: 77% of revenue deployed · 78.2% of spending went to programs
- Governance: 30 of 30 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $7.5M in reported program spending
- Leadership: top reported pay $307K · 33 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 4 contractors listed · $1.5M reported
- Consistency: 40 of 40 current checks pass
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2011 to 2025
- Contacts: How to reach this organization
- Money network: 4 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.
- Review — Financial Efficiency: Fundraising efficiency scored 55/100.
- Moderate — Sustainability: Operating margin scored 38/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.
- Moderate — Sustainability: Officer compensation ratio scored 47/100.