Segula EIN 34-1832419 Form 990 (PDF) Claim this org

Segula FY2023 filing

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Helps Jewish children with special needs attend day school alongside peers. For fiscal year 2023 it reported $246K in revenue, $203K in expenses, and $428K in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
Cleveland Hts, OH
Website
www.jecc.org
Filings
5 on file (2021–2023)
Revenue
$246KFY2023
Expenses
$203K
Net assets
$428K
People
5
Filings
5
Updates
0
More identity details & actions ⌄
EIN  34-1832419 Public charity (501(c)(3)) Cleveland Hts, OH
Form 990 (PDF)
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →
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Size
$100K–1M
What they do
Helps Jewish children with special needs attend day school alongside peers.
Leadership
Alan Jaffa · President
Money in and out
$246K revenue, $203K expenses
Bottom line
96% program efficiency
Where the money goes · FY2023
Total revenue
$246K
Pt VIII · Ln 12
Total expenses
$203K
Pt IX · Ln 25
Net assets
$428K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $43K
Where spending went · Part IX cols B–D
Program services $0.96 Management & general $0.04 Fundraising $0.00
Program efficiency
96%
of spending reaches programs
Operating runway
23.0mo
months of highly liquid reserves at operating expense rate
Surplus margin
+18%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Revenue
$246K
FY2023▼ -1%
Expenses
$203K
FY2023▼ -2%
Total assets
$429K
FY2023▲ +16%
Total liabilities
$322
FY2023▼ -26%
Total revenue
$246K
Pt VIII · Ln 12
Total expenses
$203K
Pt IX · Ln 25
Net assets
$428K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$43K
Total assetsPt X · Ln 16$429K
Program-expense ratioPt IX · col B96%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 43

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSegula
EINHdr · item D34-1832419
Principal addressHdr · item CCleveland Hts, OH
WebsiteHdr · item Jwww.jecc.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOH
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B28)
Ruling yearIRS BMFOct 1996

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1b3
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
President
$0Pt VII · Sec A
Executive Director, Jec Agent
$0Pt VII · Sec A
CFO, Jec Agent
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

1 program service account for $194K of program spending, described in the organization's own filed words · FY2022.
01

Provides students with the necessary educational assistance, challenging each child to reach his/her potential in all areas. Segula employs intervention specialists and instructional aides to work with approximately 4 students and also drafts the classroom curriculum for each student. Segula provides services in 2 Jewish Day Schools.

$194Kprogram expense

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Statement of Revenue

Part VIII
Program service revenue$126K · 51%
Contributions & grants$117K · 48%
Investment income$3K · 1%
Program service revenue51%$126K
Contributions & grants48%$117K
Investment income1%$3K
Total revenueLn 12$246K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.96 Management & general $0.04 Fundraising $0.00
Program services96%$194K
Management & general4%$8K
Fundraising$854
Total functional expensesLn 25$203K

Balance Sheet

Part X · end of year
CashLn 1$81K
Total assetsLn 16$429K
Total liabilitiesLn 26$322
Total net assetsLn 32$428K
Months of cash on handcomputed4.8

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $388K · Operating expenses/yr $203K
23.0 months
Where the money goes
Program services
Program services $194K · Total expenses $203K
96%
Management & General
Management & general $8K · Total expenses $203K
4%
Fundraising
Fundraising $854 · Total expenses $203K
0.4%
Cost to raise $1
Fundraising expense (3-yr avg) $759 · Solicited contributions (3-yr avg) $132K
$0.01 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $117K · Total revenue $246K
48%
Government reliance
Government grants $0 · Total revenue $246K
0%
Earned-income share
Program service revenue $126K · Total revenue $246K
51%
Investment reliance
Investment income $3K · Total revenue $246K
+1%
Program self-sufficiency
Program service revenue $126K · Total expenses $203K
62%
Growth & trend
Revenue growth (YoY)
This year $246K · Prior year $249K
-1%
Net-asset trend (YoY)
End of year $428K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $246K · Expenses $203K
+18%
Liabilities-to-Assets
Total liabilities — · Total assets $429K
Net-asset ratio
Net assets $428K · Total assets $429K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $307K · Total assets (Pt X, ln 16) $429K
72%
People & payroll
Highest Reported Total Compensation
Individual Alan Jaffa · Reported title President · Highest reported compensation $0 · Total expenses $203K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $161K · Total expenses $203K
79%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 96%
Overhead ratio 4%
Fundraising cost ratio 0.7%
Revenue growth -1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$58K
Grants paid · 2 grants · $59K · 2021–2022
Unitemized GrantFY2022$30,323
Unitemized GrantFY2021$28,602

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$438K revenue · ⤓ 990 PDF
FY2024$275K revenue · ⤓ 990 PDF
FY2023$246K revenue · viewing · ⤓ 990 PDF
FY2022$249K revenue · ⤓ 990 PDF
FY2021$232K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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