JERUSALEM CORNERSTONE FOUNDATION (EIN 611415090) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2007

Legal Domicile

Principal Officer

GARY ALLEY JR

Phone

7173412785

Tax Period

2024-01-01 to 2024-12-31

JERUSALEM CORNERSTONE FOUNDATION, founded in 2007, is a small nonprofit in the Religion sector that reported $165K in total revenue in fiscal year 2024. Revenue fell 90% from the prior year — a significant decline worth monitoring. Expenses of $192K exceeded revenue, resulting in a 16% operating deficit.

Mission

JERUSALEM CORNERSTONE FOUNDATION IS A CHRISTIAN NON-PROFIT ORGANIZATION BASED IN JERUSALEM ISRAEL. WE PROMOTE A WIDE VARIETY OF EDUCATIONAL PROGRAMS IN CONJUNCTION WITH HUMANITARIAN RELIEF WORK AND PASTORAL CARE. OUR EDUCATION PROGRAMS TAILORED MAINLY FOR STUDENTS AND VISITORS FOCUS ON TEACHING THE JEWISH BACKGROUNDS OF THE CHRISTIAN FAITH WITHIN THE CONTEXT OF THE LAND OF THE BIBLE. OUR HUMANITARIAN RELIEF AND DEVELOPMENT WORK TOUCHES MANY LOCAL COMMUNITIES, ESPECIALLY INDIVIDUALS AND COMMUNITIES THAT TEND TO FALL THROUGH THE CRACKS OF THE ECONOMIC AND SOCIAL SYSTEMS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $164,255

Program Service Revenue $0

Investment Income $828

Other Revenue $0

TOTAL REVENUE $165,083

Expense Breakdown

Grants Paid $90,576

Salaries & Benefits $96,822

Fundraising Expenses $0

Program Expenses $95,650

Other Expenses $4,289

TOTAL EXPENSES $191,687

Year-over-Year Comparison

	2024	2023	Change
Revenue	$165,083	$1,574,996	-0.9%
Expenses	$191,687	$1,818,974	-0.9%
Net Income	$-26,604	$-243,978	-0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$55,665

Total Directors

$55,665

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JON GERRISH	SECRETARY	40.00	Officer Director	$24,475	$0	$24,475
GARY ALLEY JR	CHAIRMAN	8.00	Officer Director	$23,100	$0	$23,100
LARRY EHRLICH	VICE CHAIRMA	10.00	Officer Director	$8,090	$0	$8,090
RANDALL BUTH	DIRECTOR	N/A	Director	$0	$0	$0
ADAM FOCHT	DIRECTOR	N/A	Director	$0	$0	$0
BRIAN KVASNICA	DIRECTOR	N/A	Director	$0	$0	$0
NICOLE YODER	TREASURER	4.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$165,083	$191,687	$100,060	$-26,604
2023	$1,574,996	$1,818,974	$126,664	$-243,978
2022	$1,106,053	$902,841	$370,642	$203,212
2021	$137,102	$159,590	$167,430	$-22,488
2020	$682,600	$685,291	$189,918	$-2,691
2019	$1,956,974	$2,014,948	$192,609	$-57,974
2018	$2,109,181	$1,985,540	$250,583	$123,641

JERUSALEM CORNERSTONE FOUNDATION