The Sherwin Miller Museum of Jewish Art
Nonprofit profile at a glance
- EIN
- 736119881
- IRS 990 coverage
- 2010–2017
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2017
- Location
- Tulsa, OK, USA
- Phone
- 9184921818
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Art Museums
- Affiliation
- Judaism
Reported finances
- Revenue
- $899,444
- Expenses
- $445,618
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.
Leadership & pay
26 people listed
Executive titles in this filing
- SUSAN FENSTER (PRESIDENT EMERITUS)
- DREW DIAMOND (EXECUTIVE DIRECTOR)
Highest reported compensation
- DREW DIAMOND (EXECUTIVE DIRECTOR): $131,726 total reported compensation
- TOM GILL (FINANCE DEPUTY/CONTROLLER): $119,793 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Sherwin Miller Museum of Jewish Art exists to preserve the cultural origins of the Jewish people and showcase its beauty through fine art, Judaica, and the triumph of the human spirit. Through our programming, education, and exhibits, visitors of all backgrounds can develop a deeper understanding of the 5,000 years of Jewish history told through both accomplishment & despair and our cultural relics & artistic flare.
What it reported doing in 2017
The museum is dedicated to the acquisition, preservation, and presentation of 1) artifacts, 2) works of art, 3) objects representative of jewish ritual, ceremony, ethnography, and 4) social history throughout the world.
Operating model
- Revenue model
- Donor-supported. 76% of the money available for current operations came from contributions and gifts.
- 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. The required major-donor schedule is missing or incomplete and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 70
- Accountability: 86
- Sustainability: 44
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 96.3%; rating input score 96
- Program expense ratio: 77.6%; rating input score 78
- Fundraising efficiency: $13.86 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: No; rating input score 0
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 50.5%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: 8% per year; rating input score 100; 64th percentile among comparable filings
- Revenue growth: 3.7% per year; rating input score 100; 47th percentile among comparable filings
- Asset growth: -6.8% per year; rating input score 0; 10th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 96.3% of revenue deployed · 77.6% of spending went to programs
- Governance: 24 of 24 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $346K in reported program spending
- Leadership: top reported pay $132K · 26 people listed
- Consistency: 28 of 29 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors
- Filing history: 8 filing years from 2010 to 2017
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Transparency & Controls: Major donor itemization scored 0/100.
- Review — Financial Efficiency: Fundraising efficiency scored 52/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.