Segula EIN 34-1832419

Segula FY2024 filing

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Helps Jewish children with special needs attend day school alongside peers. For fiscal year 2024 it reported $275K in revenue, $226K in expenses, and $500K in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
Cleveland Hts, OH
Website
www.jecc.org
Filings
5 on file (2021–2024)
Revenue
$275KFY2024
Expenses
$226K
Net assets
$500K
People
5
Filings
5
Updates
0
More identity details & actions ⌄
EIN  34-1832419 Public charity (501(c)(3)) Cleveland Hts, OH
Form 990 (PDF)
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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
$275K revenue, $226K expenses
Bottom line
97% program efficiency
Where the money goes · FY2024
Total revenue
$275K
Pt VIII · Ln 12
Total expenses
$226K
Pt IX · Ln 25
Net assets
$500K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $49K
Where spending went · Part IX cols B–D
Program services $0.97 Management & general $0.03 Fundraising $0.00
Program efficiency
97%
of spending reaches programs
Operating runway
25.4mo
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 2024 · Form 990
Revenue
$275K
FY2024▲ +12%
Expenses
$226K
FY2024▲ +12%
Total assets
$500K
FY2024▲ +17%
Total liabilities
$437
FY2024▲ +36%
Total revenue
$275K
Pt VIII · Ln 12
Total expenses
$226K
Pt IX · Ln 25
Net assets
$500K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$49K
Total assetsPt X · Ln 16$500K
Program-expense ratioPt IX · col B97%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 43
Mission & Programs · Part III

Where the work happens

1 program service account for $219K of program spending, described in the organization's own filed words · FY2023.
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 13 students and also drafts the classroom curriculum for each student. Segula provides services in 3 Jewish Day Schools.

$219Kprogram expense

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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 (FY2023); the FY2024 filing did not itemize Part VII
President
$0Pt VII · Sec A
CEO, Jec Agent
$0Pt VII · Sec A
CFO, Jec Agent
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
See Segula executive salaries →

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Statement of Revenue

Part VIII
Program service revenue$178K · 65%
Contributions & grants$88K · 32%
Investment income$9K · 3%
Program service revenue65%$178K
Contributions & grants32%$88K
Investment income3%$9K
Total revenueLn 12$275K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.97 Management & general $0.03 Fundraising $0.00
Program services97%$219K
Management & general3%$7K
Fundraising$999
Total functional expensesLn 25$226K

Balance Sheet

Part X · end of year
CashLn 1$85K
Total assetsLn 16$500K
Total liabilitiesLn 26$437
Total net assetsLn 32$500K
Months of cash on handcomputed4.5

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $479K · Operating expenses/yr $226K
25.4 months
Where the money goes
Program services
Program services $219K · Total expenses $226K
97%
Management & General
Management & general $7K · Total expenses $226K
3%
Fundraising
Fundraising $999 · Total expenses $226K
0.4%
Cost to raise $1
Fundraising expense (3-yr avg) $953 · Solicited contributions (3-yr avg) $114K
$0.01 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $88K · Total revenue $275K
32%
Government reliance
Government grants $0 · Total revenue $275K
0%
Earned-income share
Program service revenue $178K · Total revenue $275K
65%
Investment reliance
Investment income $9K · Total revenue $275K
+3%
Program self-sufficiency
Program service revenue $178K · Total expenses $226K
79%
Growth & trend
Revenue growth (YoY)
This year $275K · Prior year $246K
+12%
Net-asset trend (YoY)
End of year $500K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $275K · Expenses $226K
+18%
Liabilities-to-Assets
Total liabilities — · Total assets $500K
Net-asset ratio
Net assets $500K · Total assets $500K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) $393K · Total assets (Pt X, ln 16) $500K
79%
People & payroll
Highest Reported Total Compensation
Individual Alan Jaffa · Reported title President · Highest reported compensation $0 · Total expenses $226K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $181K · Total expenses $226K
80%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 97%
Overhead ratio 3%
Fundraising cost ratio 1%
Revenue growth 12%

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 · viewing · ⤓ 990 PDF
FY2023$246K revenue · ⤓ 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) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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