Civic Intelligence

Jevaia Foundation Inc.

990EZ • Fiscal year 2024 • EIN 26-1423518

Jan 01, 2024 to Dec 31, 2024 • Filed on May 07, 2025

Organization ProfileWWW.JEVAIA.ORG
141 Beacon StreetBoston, MA 02136

(301) 580-6689

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

90th percentile

0.52x

Higher debt load relative to assets than 90% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

25th percentile

-11%

Higher net margin than 25% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

11th percentile

-52%

Faster asset growth than 11% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

91%

Faster revenue growth than 90% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$11,629

Down $40,990 (-78%) from 2022

Net Assets

Down

$5,547

Down $41,962 (-88%) from 2022

Liabilities

Up

$6,082

Up $972 (+19%) from 2022

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin25th percentile

Revenue

Up

$122,604

Up $71,514 (+140%) from 2022

Expenses

Up

$136,298

Up $69,443 (+104%) from 2022

Net Income

Up

-$13,694

Up $2,071 (+13%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2014: $10,949Liabilities 2014: $3,249Net Assets 2014: $7,7002014Assets 2015: $38,848Liabilities 2015: $2,239Net Assets 2015: $36,6092015Assets 2019: $114,706Liabilities 2019: $8,882Net Assets 2019: $105,8242019Assets 2020: $98,298Liabilities 2020: $5,070Net Assets 2020: $93,2282020Assets 2021: $75,097Liabilities 2021: $11,822Net Assets 2021: $63,2752021Assets 2022: $52,619Liabilities 2022: $5,110Net Assets 2022: $47,5092022Assets 2024: $11,629Liabilities 2024: $6,082Net Assets 2024: $5,5472024

Highlighted filing

2024

Assets$11,629
Liabilities$6,082
Net Assets$5,547
Open 2024 Filing

Operations Trend

Revenue Growth90th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2014: $87,604Expenses 2014: $88,426Net Income 2014: -$8222014Revenue 2015: $146,902Expenses 2015: $117,993Net Income 2015: $28,9092015Revenue 2019: $109,118Expenses 2019: $81,978Net Income 2019: $27,1402019Revenue 2020: $56,042Expenses 2020: $68,636Net Income 2020: -$12,5942020Revenue 2021: $53,700Expenses 2021: $83,653Net Income 2021: -$29,9532021Revenue 2022: $51,090Expenses 2022: $66,855Net Income 2022: -$15,7652022Revenue 2024: $122,604Expenses 2024: $136,298Net Income 2024: -$13,6942024

Highlighted filing

2024

Revenue$122,604
Expenses$136,298
Net Income-$13,694
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.0
Gross Receipts
$122,604
Mission and Program Overview

Mission

Establish and support oral healthcare and sustainable dental care in rural villages in nepal. Our entire dentistry program is community based.

Program Services

DescriptionGrantsExpenses
ESTABLISH AND SUPPORT ORAL HEALTHCARE AND SUSTAINABLE DENTAL CARE IN RURAL VILLAGES IN NEPAL. OUR ENTIRE DENTISTRY PROGRAM IS COMMUNITY BASED.-$129,546
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LAURA SPEROExecutive Di-$0--
HERB BEHRSTOCKDirector-$0--
DAVID CITRINDirector-$0--
BENJAMIN CHAFFEEDirector-$0--
PRASHANT KIORALADirector-$0--
DON SPERODirector-$0--
Filing and Contact Details

Filer

Filer Name
Jevaia Foundation Inc
EIN
26-1423518
Phone
3015806689
Address
141 BEACON STREET, BOSTON, MA 02136

Signing Officer

Name
Laura Spero
Title
Executive Director
Phone
3015806689
Signed
2025-05-07
Discuss with paid preparer
Yes

Preparer

Firm
Grieco & Adelman LLC
Address
2340 S RIVER RD STE 311, DES PLAINES, IL 60018
Preparer
Ann C Adelman
Phone
8476350793
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Jevaia oral health care project 125,536 33700 lakeside rd pokhara, np”

Form 990-ez, Part I, Line 16

“Expenses 3,829 travel 1,940 donation platform 600 online acct software/stor 1,823 software subscriptions 1,343 postage 33 non-investment depreciation 94 total 9,662”

Form 990-ez, Part I, Line 20

“Unrealized gain on investment 35”

Form 990-ez, Part II, Line 24

“568 568 less accumulated depreciation 474 568 total 94 0”

Form 990-ez, Part II, Line 26

“Due to executive director 5,000 5,000 chase credit card 0 978 capital one credit card 0 104”

Form 990-ez, Part III

“Establish and support oral healthcare and sustainable dental care in rural villages in nepal. Our entire dentistry program is community based.”

Raw XML Appendix172 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum03015806689
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt056 TREMON STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HARTFORD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd006105
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt024112
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IRS990EZ/ExcessOrDeficitForYearAmt0-13694
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01100
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountCntryCd0NP
IRS990EZ/ForeignFinancialAccountInd0true
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt024206
IRS990EZ/Form990TotalAssetsGrp/EOYAmt011629
IRS990EZ/GrantsAndSimilarAmountsPaidAmt0125536
IRS990EZ/GrossReceiptsAmt0122604
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt056
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt019206
IRS990EZ/NetAssetsOrFundBalancesEOYAmt05547
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt019206
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt05547
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LAURA SPERO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1HERB BEHRSTOCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID CITRIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BENJAMIN CHAFFEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4PRASHANT KIORALA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DON SPERO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt094
IRS990EZ/OtherChangesInNetAssetsAmt035
IRS990EZ/OtherExpensesTotalAmt09662
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ESTABLISH AND SUPPORT ORAL HEALTHCARE AND SUSTAINABLE DENTAL CARE IN RURAL VILLAGES IN NEPAL. OUR ENTIRE DENTISTRY PROGRAM IS COMMUNITY BASED.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ESTABLISH AND SUPPORT ORAL HEALTHCARE AND SUSTAINABLE DENTAL CARE IN RURAL VILLAGES IN NEPAL. OUR ENTIRE DENTISTRY PROGRAM IS COMMUNITY BASED.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0129546
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt05000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt06082
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0136298
IRS990EZ/TotalProgramServiceExpensesAmt0129546
IRS990EZ/TotalRevenueAmt0122604
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.JEVAIA.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0122548
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt063879
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt051025
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt053693
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt056022
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0347167
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt056
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0146
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt065
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt020
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0294
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt056
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0146
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt065
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0294
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99920
IRS990ScheduleA/PublicSupportPY509Pct00.99870
IRS990ScheduleA/PublicSupportTotal509Amt0347167
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0122548
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt063879
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt051025
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt053693
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt056022
IRS990ScheduleA/Total509Grp/TotalAmt0347167
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0122604
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt064025
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt053700
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt056042
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0347461
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JEVAIA ORAL HEALTH CARE PROJECT 125,536 33700 LAKESIDE RD POKHARA, NP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES 3,829 TRAVEL 1,940 DONATION PLATFORM 600 ONLINE ACCT SOFTWARE/STOR 1,823 SOFTWARE SUBSCRIPTIONS 1,343 POSTAGE 33 NON-INVESTMENT DEPRECIATION 94 TOTAL 9,662
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNREALIZED GAIN ON INVESTMENT 35
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3568 568 LESS ACCUMULATED DEPRECIATION 474 568 TOTAL 94 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUE TO EXECUTIVE DIRECTOR 5,000 5,000 CHASE CREDIT CARD 0 978 CAPITAL ONE CREDIT CARD 0 104
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ESTABLISH AND SUPPORT ORAL HEALTHCARE AND SUSTAINABLE DENTAL CARE IN RURAL VILLAGES IN NEPAL. OUR ENTIRE DENTISTRY PROGRAM IS COMMUNITY BASED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURA SPERO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03015806689
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JEVAIA FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0JEVA
ReturnHeader/Filer/EIN0261423518
ReturnHeader/Filer/PhoneNum03015806689
ReturnHeader/Filer/USAddress/AddressLine1Txt0141 BEACON STREET
ReturnHeader/Filer/USAddress/CityNm0BOSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002136
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460578623
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRIECO & ADELMAN LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02340 S RIVER RD STE 311
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DES PLAINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060018
ReturnHeader/PreparerPersonGrp/PhoneNum08476350793
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANN C ADELMAN
ReturnHeader/ReturnTs02025-05-14T16:37:25-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,629
Liabilities
$6,082
Net assets
$5,547
Revenue
$122,604
Expenses
$136,298
Net income
-$13,694
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.12$0.06$0.06$1.23$1.36$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.05$0.48$0.51$0.67$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.12$0.63$0.54$0.84$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.05$0.93$0.56$0.69$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.09$1.06$1.09$0.82$0.27
2015Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.37$1.47$1.18$0.29
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.03$0.08$0.88$0.88$0.01