Valley of the Sun J

Nonprofit profile at a glance

EIN
860622258
IRS 990 coverage
2009–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Scottsdale, AZ, United States
Phone
+1 (480) 483-7121
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Judaism

Official website

Reported finances

Revenue
$14,316,405
Expenses
$14,633,478
Assets
$11,645,291
Liabilities
$1,830,891

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • JAY JACOBS (CO-CEO)
  • ODED KRAUS (FORMER CEO)

Highest reported compensation

  • JAY JACOBS (CO-CEO): $326,667 total reported compensation
  • STEVE LEVY (CHIEF MARKET): $194,615 total reported compensation
  • CHRISTINE HUTCHINSON (COO): $185,228 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide recreational, educational, and social programs to meet community cultural needs. 1. **Protecting Members and Visitors:** Safety measures are essential to protect the physical well-being of all individuals on the Ina Levine Campus. This includes children in school and day camps, seniors in community programs, and families participating in recreational activities. 2. **Fostering a Sense of Security:** When members feel safe, they are more likely to engage fully in the center’s offerings. A secure environment fosters a sense of community and belonging, encouraging regular participation and involvement. 3. **Preventing Incidents:** Proactive safety measures help prevent incidents before they occur. This includes everything from minor accidents to potential threats, ensuring.

What it reported doing in 2025

Preschool: the center operates a preschool at the ina levine jewish community campus. During 2024, the preschool served approximately 183 children from ages 6 weeks through pre-kindergarten. During the summer, the school served approximately 219 summer campers. For many families, this program is the point of contact with the center. It is their first reason for joining.

Operating model

Revenue model
Earned-program. 65% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 94% 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

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: 63
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.2%; rating input score 70
  • Program expense ratio: 67.9%; rating input score 68
  • Fundraising efficiency: $4.02 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th 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; 64th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: -2.2%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.8; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 8.4%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 17.1% per year; rating input score 100; 86th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 70.2% of revenue deployed · 67.9% of spending went to programs
  • Governance: 18 of 18 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $9.9M in reported program spending
  • Leadership: top reported pay $327K · 25 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $281K reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2025
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.