The Jester & Pharley Phund FY2021 filing

Tax-deductible

Pls Vrds Est, CA501(c)(3)Since 2000Human ServicesEIN 95-4785834Revenue $265K in FY2021

On file with the IRSthejester.orgPo Box 817, 90274-0817 · Pls Vrds Est, CATax-exempt since Jul 2000Publicly supported charity — 170(b)(1)(A)(vi)

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The Jester & Pharley Phund is dedicated to engaging underserved and ill children through the joys of reading and laughter, empowering them with greater self-efficacy, resilience, compassion and hope for the future. Our programs are centered on the award-winning childrens book The Jester Has Lost His Jingle, written and illustrated by David Saltzman who died in 1990 at 22 from cancer. His story, now in its 30th year of publication, inspires children to live up to The Jester & Pharleys motto: Its up to us to make a difference. Its up to us to care.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $15K a year · 6% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 7.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
11
named funders · $73K
Looks good: 11 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$32K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$265K
+22% vs prior year
Spent
$250K
To programs
93%
Net assets
$400K
By yearFY2020–FY2025
Revenue
$265K
FY2021▲ +22%
Tap a bar for its year
Revenue by fiscal year
FY2020$218K
FY2021$265K
FY2022$379K
FY2023$168K
FY2024$218K
FY2025$263K
Expenses
$250K
FY2021▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$265K
FY2021$250K
FY2022$226K
FY2023$211K
FY2024$234K
FY2025$237K
Net assets
$400K
FY2021▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$351K
FY2021$400K
FY2022$527K
FY2023$497K
FY2024$544K
FY2025$584K

From the FY2021 Form 990 (year ending September 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2000.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $231K Management & general 7% · $19K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See The Jester & Pharley Phund executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Offers children educational experiences fostering hope, empowerment, learning, laughter, and a desire to make a difference.

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Provided by the organization

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2 programs · $231K · in their own filed words · FY2020
01

Our literacy programs increase elementary students' interest in reading - opening the door to reading achievement and future academic accomplishments. Following inspiring assemblies, students participate in a jester read-a-thon that generates the donation of "the jester has lost his jingle" books and jester & pharley dolls to…

$162Kprogram expense
02

Our Two Medical Programs

Smiles for kids with cancer and smiles on wheels - contribute to achieving our exempt purpose by bringing educational and emotional support to hospitalized children and providing health-care professionals with powerful tools to raise the spirits of ill children and their families with the N.Y.

$69Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 11 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$265K
Ln 12
Gifts and grantsLn 1h$223K
Other incomeLn 4–11$38K
Investment incomeLn 3$4K
Money outPt IX
$250K
Ln 25
Programscol B$231K
Managementcol C$19K
Owns and owesPt X
$400K
net assets · Ln 32
Cash and savingsLn 1–2$163K
Total assetsLn 16$432K
LiabilitiesLn 26$32K
PeoplePt VI, VII
15
listed · VII A
PaidVII A0
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$223K
Government grantsLn 1e$47K
Noncash giftsLn 1g$26K
Investment incomeLn 3$4K
Other incomeLn 4–11$38K
Total revenueLn 12$265K
Assets in detailPt X, end of year
CashLn 1$98K
SavingsLn 2$65K
Cash and savings togetherLn 1–2$163K
InvestmentsLn 11–13$208K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$432K
LiabilitiesLn 26$32K
Net assetsLn 32$400K
OperationsPt I, VI
EmployeesI 52
VolunteersI 65
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$170K$163K
InvestmentsLn 11–13$208K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$414K$432K
LiabilitiesLn 26$63K$32K
Net assetsLn 32$351K$400K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$165K$157K$8K
Other employee benefitsLn 9$7K$6K$340
Payroll taxesLn 10$13K$12K$630
Accounting feesLn 11c$2K$2K
Investment management feesLn 11f$30$30
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12−$707−$672−$35
Office expensesLn 13$19K$17K$2K
Information technologyLn 14$23K$21K$2K
OccupancyLn 16$3K$2K$130
InsuranceLn 23$10K$9K$1K
Other expenses (24a–d)Ln 24$8K$8K$555
Total functional expensesLn 25$250K$231K$19K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $263K$237K$26K$584K 990 PDF
FY2024 $218K$234K−$16K$544K 990 PDF
FY2023 $168K$211K−$43K$497K 990 PDF
FY2022 $379K$226K$153K$527K 990 PDF
FY2021 Viewing $265K$250K$15K$400K 990 PDF
FY2020 $218K$265K−$47K$351K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $265,194 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $222,630$222,601
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $5,116$4,134
I-11 Other revenuePrior year −$9,535$38,459
I-12 Total revenuePrior year $218,211$265,194
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $180,021$184,175
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $85,024$65,712
I-18 Total expensesPrior year $265,045$249,887
I-19 Revenue less expensesPrior year −$46,834$15,307
Part VI · Governance 15 of 15 board members independent, 1 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $265,194 across 7 lines filed
Lines not itemized here account for $22,078 of total revenue; see the IRS return.
VIII-1e Government grants$46,678
VIII-1f All other contributions, gifts and grants$175,923
VIII-1g Noncash contributions (included above)$26,414
VIII-1h Total contributions, gifts and grants$222,601
VIII-3 Investment incomeExcluded from tax $4,134$4,134
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $16,381$16,381
VIII-12 Total revenueRelated to mission $19,964 · Unrelated business $2,114 · Excluded from tax $20,515$265,194
Part IX · Statement of functional expenses $249,887 across 12 lines filed
IX-7 Other salaries and wagesPrograms $156,529 · Management $8,238$164,767
IX-9 Other employee benefitsPrograms $6,463 · Management $340$6,803
IX-10 Payroll taxesPrograms $11,975 · Management $630$12,605
IX-11c Accounting feesManagement $2,044$2,044
IX-11f Investment management feesManagement $30$30
IX-11g Other fees for servicesManagement $1,432$1,432
IX-12 Advertising and promotionPrograms −$672 · Management −$35−$707
IX-13 Office expensesPrograms $16,919 · Management $2,426$19,345
IX-14 Information technologyPrograms $20,593 · Management $1,920$22,513
IX-16 OccupancyPrograms $2,477 · Management $130$2,607
IX-23 InsurancePrograms $9,272 · Management $1,030$10,302
IX-24 Other expenses (24a–d)Programs $7,591 · Management $555$8,146
IX-25 Total functional expensesPrograms $231,147 · Management $18,740 · Fundraising $0$249,887
Part X · Balance sheet $432,316 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $49,271$98,396
X-2 Savings and temporary cash investmentsStart of year $120,962$65,079
X-4 Accounts receivableStart of year $22,917$6,711
X-8 Inventories for sale or useStart of year $73,883$53,719
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securities$208,411
X-15 Other assetsStart of year $147,303$0
X-16 Total assetsStart of year $414,336$432,316
X-17 Accounts payable and accrued expensesStart of year $6,097$2,945
X-25 Other liabilitiesStart of year $49$3,641
X-26 Total liabilitiesStart of year $63,243$32,005
X-27 Net assets without donor restrictionsStart of year $351,093$400,311
X-32 Total net assets or fund balancesStart of year $351,093$400,311
X-33 Total liabilities and net assetsStart of year $414,336$432,316
Part XI · Reconciliation of net assets $400,311 net assets at year end
XI-1 Total revenue$265,194
XI-2 Total expenses$249,887
XI-3 Revenue less expenses$15,307
XI-4 Net assets at start of year$351,093
XI-5 Net unrealized gains (losses) on investments$34,725
XI-9 Other changes in net assets−$814
XI-10 Net assets at end of year$400,311

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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