The Jerusalem Fund Inc
The Jerusalem Fund Inc. faces severe financial distress with declining revenue and substantial liabilities.
EIN: 200092051 · Clifton, NJ · NTEE: X30 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $236K |
| Total Expenses | $303K |
| Program Spending | 60% |
| Net Assets | $-1,265,068 |
| Transparency Score | 25/100 |
Is The Jerusalem Fund Inc Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
The Jerusalem Fund Inc directs 60% of its spending to programs. This falls below the 65% benchmark. Donors may want to investigate further.
About The Jerusalem Fund Inc
The Jerusalem Fund Inc (EIN: 200092051) is a nonprofit organization based in Clifton, NJ, classified under NTEE code X30. The organization reported total revenue of $236K and total assets of $4K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of The Jerusalem Fund Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
The Jerusalem Fund Inc is a small nonprofit that has been operating for 22 years, with 14 years of IRS 990 filings on record (2010–2023).
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $86K |
| Total Expenses | $303K |
| Surplus / Deficit | $-217,687 |
| Total Assets | $207K |
| Total Liabilities | $1.5M |
| Net Assets | $-1,265,068 |
| Operating Margin | -253.9% |
| Debt-to-Asset Ratio | 710.4% |
| Months of Reserves | 8.2 months |
Financial Health Grade: C
In 2023, The Jerusalem Fund Inc reported a deficit of $218K with expenses exceeding revenue, holds 8.2 months of operating reserves (strong position), has a debt-to-asset ratio of 710.4% (high leverage).
Financial Trends
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -6.0% | -37.6% | -36.2% |
| 2022 | -8.1% | +12.8% | -48.3% |
| 2021 | -98.1% | -91.9% | +85.9% |
| 2020 | -35.7% | -37.1% | -55.7% |
| 2019 | -7.6% | -19.9% | +458.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2004 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates The Jerusalem Fund Inc with a Mission Score of 25 out of 100 (Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 30%
- programs: 60%
- fundraising: 10%
According to IRS 990 filings, The Jerusalem Fund Inc allocates its expenses as follows: admin: 30%, programs: 60%, fundraising: 10%. Approximately 60% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $218K, with expenses exceeding revenue.
- Debt-to-asset ratio: 710.4%.
Executive Compensation Analysis
No officer compensation has been reported across all available filings, which could indicate a volunteer-led organization or that compensation is categorized differently, warranting further investigation for full transparency.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of The Jerusalem Fund Inc's IRS 990 filings:
- Consistent and significant operating deficits, with expenses exceeding revenue by over 3.5 times in 2023 ($303,435 expenses vs. $85,748 revenue).
- Severe insolvency, with liabilities ($1,472,323 in 2023) far exceeding assets ($207,255 in 2023).
- Drastic decline in revenue from millions in prior years to tens of thousands in recent years.
- Unexplained large fluctuations in assets and liabilities across different filing periods.
Strengths
The following positive indicators were identified for The Jerusalem Fund Inc:
- No reported officer compensation, suggesting a potentially volunteer-driven leadership.
Frequently Asked Questions about The Jerusalem Fund Inc
Is The Jerusalem Fund Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, The Jerusalem Fund Inc (EIN: 200092051) significant concerns. Mission Score: 25/100. 4 red flags identified, 1 strength noted.
How does The Jerusalem Fund Inc spend its money?
The Jerusalem Fund Inc directs 60% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to The Jerusalem Fund Inc tax-deductible?
The Jerusalem Fund Inc is registered as a tax-exempt nonprofit (EIN: 200092051). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of The Jerusalem Fund Inc's spending goes to programs?
The Jerusalem Fund Inc directs 60% to programs, 10% to fundraising. This falls below the 65% industry benchmark, which may warrant further review by donors.
How does The Jerusalem Fund Inc compare to similar nonprofits?
With a transparency score of 25/100 (Poor), The Jerusalem Fund Inc is below average for NTEE category X30 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is The Jerusalem Fund Inc located?
The Jerusalem Fund Inc is headquartered in Clifton, New Jersey and files with the IRS under EIN 200092051. It is classified under NTEE code X30.
How many years of IRS 990 filings does The Jerusalem Fund Inc have?
The Jerusalem Fund Inc has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $236K in total revenue.
Is The Jerusalem Fund Inc. financially sustainable?
Based on the recent filings, the organization is not financially sustainable. Its expenses consistently exceed its revenue, and liabilities significantly outweigh assets, as seen in 2023 with $1,472,323 in liabilities against $207,255 in assets.
What caused the drastic decline in revenue from 2019 to 2023?
The filings show a sharp drop from $8,249,491 in revenue in 2019 to $85,748 in 2023. The IRS 990 data alone does not specify the cause, but such a significant decline warrants further inquiry into funding sources and operational changes.
How does the organization plan to address its substantial liabilities?
With liabilities of $1,472,323 in 2023 far exceeding assets of $207,255, the organization is in a precarious financial position. The filings do not detail a plan for addressing this insolvency.
What is the actual program spending ratio given the financial deficits?
While a precise program spending ratio cannot be determined without detailed expense breakdowns, the overall financial health suggests that a significant portion of the limited revenue is likely consumed by administrative and operational costs, given the large deficits.
Filing History
IRS 990 filing history for The Jerusalem Fund Inc showing financial trends over 14 years of public records:
Total assets increased by 43441% over the same period, from $476 to $207K. Total functional expenses rose by 811.5%, from $33K to $303K. In its most recent filing year (2023), The Jerusalem Fund Inc reported a deficit of $218K, with expenses exceeding revenue. The organization holds $1.5M in liabilities against $207K in assets (debt-to-asset ratio: 710.4%), resulting in net assets of $-1,265,068.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $86K | $303K | $207K | $1.5M | — | View 990 |
| 2022 | $91K | $487K | $325K | $1.4M | — | View 990 |
| 2021 | $99K | $431K | $628K | $1.3M | — | View 990 |
| 2020 | $5.3M | $5.3M | $338K | $2.7M | — | — |
| 2019 | $8.2M | $8.4M | $762K | $3.1M | — | View 990 |
| 2018 | $8.9M | $10.5M | $136K | $2.3M | — | View 990 |
| 2017 | $9.3M | $7.7M | $3.9M | $2.2M | — | View 990 |
| 2016 | $7.1M | $7.2M | $2.6M | $2.4M | — | View 990 |
| 2015 | $6.5M | $5.8M | $3.5M | $3.2M | — | View 990 |
| 2014 | $8.4M | $8.3M | $2.8M | $3.2M | — | View 990 |
| 2013 | $7.9M | $9.2M | $2.9M | $3.4M | — | View 990 |
| 2012 | $8.8M | $8.3M | $3.2M | $2.4M | — | View 990 |
| 2011 | $247K | $18K | $229K | $0 | — | View 990 |
| 2010 | $0 | $33K | $476 | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $86K, expenses of $303K, and assets of $207K (revenue -6.0% year-over-year).
- 2022: Revenue of $91K, expenses of $487K, and assets of $325K (revenue -8.1% year-over-year).
- 2021: Revenue of $99K, expenses of $431K, and assets of $628K (revenue -98.1% year-over-year).
- 2020: Revenue of $5.3M, expenses of $5.3M, and assets of $338K (revenue -35.7% year-over-year).
- 2019: Revenue of $8.2M, expenses of $8.4M, and assets of $762K (revenue -7.6% year-over-year).
- 2018: Revenue of $8.9M, expenses of $10.5M, and assets of $136K (revenue -3.6% year-over-year).
- 2017: Revenue of $9.3M, expenses of $7.7M, and assets of $3.9M (revenue +30.2% year-over-year).
- 2016: Revenue of $7.1M, expenses of $7.2M, and assets of $2.6M (revenue +8.9% year-over-year).
- 2015: Revenue of $6.5M, expenses of $5.8M, and assets of $3.5M (revenue -22.3% year-over-year).
- 2014: Revenue of $8.4M, expenses of $8.3M, and assets of $2.8M (revenue +5.9% year-over-year).
- 2013: Revenue of $7.9M, expenses of $9.2M, and assets of $2.9M (revenue -9.8% year-over-year).
- 2012: Revenue of $8.8M, expenses of $8.3M, and assets of $3.2M (revenue +3466.9% year-over-year).
- 2011: Revenue of $247K, expenses of $18K, and assets of $229K.
- 2010: Revenue of $0, expenses of $33K, and assets of $476.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for The Jerusalem Fund Inc:
Data Sources and Methodology
This transparency report for The Jerusalem Fund Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.