Civic Intelligence

The Jester & Pharley Phund

EIN 95-4785834 • 501(c)3 • Palos Verdes Estates, CA

Profile

The Jester & Pharley Phund is dedicated to providing educational experiences that give every child a sense of hope, a feeling of self-empowerment, a love of learning, the joy of laughter, and the desire to live up to The Jester & Pharley's motto: "It's up to us to make a difference. It's up to us to care."

PO Box 817Palos Verdes Estates, CA 90274

www.thejester.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.01x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.03x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

27th percentile

-7.2%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

57th percentile

6.2%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

30%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$550,586

Up $32,355 (+6.2%) from 2023

Liabilities

Down

$6,909

Down $14,636 (-68%) from 2023

Net Assets

Up

$543,677

Up $46,991 (+9.5%) from 2023

Revenue

Up

$217,916

Up $49,910 (+30%) from 2023

Expenses

Up

$233,680

Up $22,945 (+11%) from 2023

Net Income

Up

-$15,764

Up $26,965 (+63%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $139,212Liabilities 2011: $82,0412011Assets 2012: $196,859Liabilities 2012: $81,231Net Assets 2012: $115,6282012Assets 2013: $228,281Liabilities 2013: $84,4132013Assets 2014: $253,465Liabilities 2014: $85,6902014Assets 2015: $260,173Liabilities 2015: $80,414Net Assets 2015: $179,7592015Assets 2016: $267,689Liabilities 2016: $68,658Net Assets 2016: $199,0312016Assets 2017: $270,733Liabilities 2017: $57,149Net Assets 2017: $213,5842017Assets 2018: $391,763Liabilities 2018: $46,633Net Assets 2018: $345,1302018Assets 2019: $415,635Liabilities 2019: $35,077Net Assets 2019: $380,5582019Assets 2020: $414,336Liabilities 2020: $63,243Net Assets 2020: $351,0932020Assets 2021: $432,316Liabilities 2021: $32,005Net Assets 2021: $400,3112021Assets 2022: $559,615Liabilities 2022: $32,369Net Assets 2022: $527,2462022Assets 2023: $518,231Liabilities 2023: $21,545Net Assets 2023: $496,6862023Assets 2024: $550,586Liabilities 2024: $6,909Net Assets 2024: $543,6772024

Highlighted filing

2024

Assets$550,586
Liabilities$6,909
Net Assets$543,677

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2011: $145,094Expenses 2011: $121,408Net Income 2011: $23,6862011Revenue 2012: $217,641Expenses 2012: $159,184Net Income 2012: $58,4572012Revenue 2013: $166,867Expenses 2013: $138,627Net Income 2013: $28,2402013Revenue 2014: $176,919Expenses 2014: $153,012Net Income 2014: $23,9072014Revenue 2015: $166,661Expenses 2015: $154,677Net Income 2015: $11,9842015Revenue 2016: $179,767Expenses 2016: $160,495Net Income 2016: $19,2722016Revenue 2017: $205,297Expenses 2017: $190,744Net Income 2017: $14,5532017Revenue 2018: $333,951Expenses 2018: $213,408Net Income 2018: $120,5432018Revenue 2019: $275,555Expenses 2019: $252,782Net Income 2019: $22,7732019Revenue 2020: $218,211Expenses 2020: $265,045Net Income 2020: -$46,8342020Revenue 2021: $265,194Expenses 2021: $249,887Net Income 2021: $15,3072021Revenue 2022: $378,847Expenses 2022: $226,342Net Income 2022: $152,5052022Revenue 2023: $168,006Expenses 2023: $210,735Net Income 2023: -$42,7292023Revenue 2024: $217,916Expenses 2024: $233,680Net Income 2024: -$15,7642024

Highlighted filing

2024

Revenue$217,916
Expenses$233,680
Net Income-$15,764

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.51$0.07$5.44$2.18$2.34$0.16
2023Detailed filing. Detailed filing data is available for this year.$5.18$0.22$4.97$1.68$2.11$0.43
2022Detailed filing. Detailed filing data is available for this year.$5.60$0.32$5.27$3.79$2.26$1.53
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.32$0.32$4.00$2.65$2.50$0.15
2020Detailed filing. Detailed filing data is available for this year.$4.14$0.63$3.51$2.18$2.65$0.47
2019Detailed filing. Detailed filing data is available for this year.$4.16$0.35$3.81$2.76$2.53$0.23
2018Detailed filing. Detailed filing data is available for this year.$3.92$0.47$3.45$3.34$2.13$1.21
2017Detailed filing. Detailed filing data is available for this year.$2.71$0.57$2.14$2.05$1.91$0.15
2016Detailed filing. Detailed filing data is available for this year.$2.68$0.69$1.99$1.80$1.60$0.19
2015Detailed filing. Detailed filing data is available for this year.$2.60$0.80$1.80$1.67$1.55$0.12
2014Summary only. Only limited summary data is available for this year.$2.53$0.86$1.77$1.53$0.24
2013Summary only. Only limited summary data is available for this year.$2.28$0.84$1.67$1.39$0.28
2012Summary only. Only limited summary data is available for this year.$1.97$0.81$1.16$2.18$1.59$0.58
2011Summary only. Only limited summary data is available for this year.$1.39$0.82$1.45$1.21$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Nov 11, 2024
Return Version
2023v6.0
Gross Receipts
$243,496
Mission and Program Overview

Mission

The Jester & Pharley Phund is dedicated to providing educational experiences that give every child a sense of hope, a feeling of self-empowerment, a love of learning, the joy of laughter, and the desire to live up to The Jester & Pharley's motto: "It's up to us to make a difference. It's up to us to care."

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$203,328$266,828▲ $63,500
Savings and Temporary Cash Investments$136,417$145,377▲ $8,960
Inventories for Sale or Use$77,752$64,280▼ $13,472
Cash and Non-Interest-Bearing Accounts$82,141$59,485▼ $22,656
Loans From Officers Directors$13,284$0▼ $13,284
Accounts Receivable$17,158$13,181▼ $3,977
Land, Buildings, and Equipment, Net$1,435$1,435→ $0
Total Assets$518,231$550,586▲ $32,355
Liabilities
Other Liabilities$4,955$3,753▼ $1,202
Accounts Payable and Accrued Expenses$3,306$3,156▼ $150
Total Liabilities$21,545$6,909▼ $14,636
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$496,686$543,677▲ $46,991
Total Net Assets Fund Balance$496,686$543,677▲ $46,991
Total Liabilities and Net Assets / Fund Balance$518,231$550,586▲ $32,355

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,435$17,561-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Barbara SaltzmanPresident
Allan Jones DDSVice President
Joe SaltzmanVice President
Belma JohnsonBoard Member
Beth KleidBoard Member
Craig FoxBoard Member
Deborah ZwellingBoard Member
Divya Joshi MDBoard Member
Ernie ArbolesBoard Member
Jennifer SaltzmanBoard Member
Mandaar Gokhale MDBoard Member
Mark WiedenmannBoard Member
Mauricio Heilbron Jr MDBoard Member
Michael SaltzmanBoard Member
Liz MitchellSecretary
Amy ForteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$231,668
Program Service Revenue
$0
Investment Income
$9,112
Other Revenue
$-22,864
All Other Contributions
$233,230
Change in Net Assets
$-15,764
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$164,596
Other Expenses$69,084
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$119,645$6,297$0$125,942
Other Employee Benefits$26,413$1,390$0$27,803
All Other Expenses$21,650$2,819$0$24,469
Insurance$10,284$1,143$0$11,427
Payroll Taxes$10,308$543$0$10,851
Information Technology$6,780$754$0$7,534
Occupancy$2,760$145$0$2,905
Advertising$2,730$144$0$2,874
Office Expenses$2,363$263$0$2,626
Conferences and Meetings$1,287$143$0$1,430
Other Expenses$0$384$0$384
Interest$59$7$0$66
Total Functional Expenses$219,328$14,352$0$233,680
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$13,284$0▼ $13,284
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other current liabilities$3,753
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
The Jester & Pharley Phund
EIN
95-4785834
Phone
3105444733
Address
PO Box 817, Palos Verdes Estates, CA 90274

Signing Officer

Name
Barbara Saltzman
Title
President
Phone
3105444733
Signed
2024-11-11

Organization Details

Principal Officer
Barbara Saltzman
Formed
2000
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
2
Volunteers
5

Preparer

Firm
Abrahams & Associates
Address
23615 El Toro Rd Ste X354, Lake Forest, CA 92630
Preparer
Deanna Abrahams
Phone
7149630773
Supplemental Narrative

Additional Explanations

Other

Jingle, written and illustrated by David Saltzman who died 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.

Pt VI, Line 2

The following board members have a family relationship with other board members: Barbara Saltzman and Joe Saltzman are married. Michael Saltzman is Barbara and Joes son and he is married to Jennifer Saltzman

Pt VI, Line 12C

Board members are required annually to review and sign a Conflict of Interest Disclosure Statement

Pt VI, Line 15A

Other than the Executive Director, the organization currently does not have any top management officials or other key employees that are compensated. The President, who serves without compensation, compiles available comparability data in the determination of salaries for the Executive Director and any other top management officials or key employees. The data and recommendation of salary based on studying the comparables is presented to the Board of Governors and the suggested salary is discussed and voted upon.

Pt VI, Line 19

The organization makes its governing documents and financial statements available to the public on its website and upon request.

Pt VI, Line 11B

The form 990 will be sent to the President, Treasurer and Executive Director for review and approval and circulated to all members of the governing body prior to filing

Pt VI, Line 15B

Other than the Executive Director, the organization currently does not have any top management officials or other key employees that are compensated. The President, who serves without compensation, compiles available comparability data in the determination of salaries for the Executive Director and any other top management officials or key employees. The data and recommendation of salary based on studying the comparables is presented to the Board of Governors and the suggested salary is discussed and voted upon.

Form 990, Part IX, Line 24E

Payroll fees 1306. 0. 1306. 0.

Form 990, Part IX, Line 24E

Credit Card Processing 850. 425. 425. 0.

Form 990, Part IX, Line 24E

Design & Graphics 798. 798. 0. 0.

Form 990, Part IX, Line 24E

Dues & Subscriptions 612. 612. 0. 0.

Form 990, Part IX, Line 24E

Outside Services 442. 376. 66. 0.

Form 990, Part IX, Line 24E

Shipping expense 9988. 9489. 499. 0.

Form 990, Part IX, Line 24E

Postage expense 1561. 1483. 78. 0.

Form 990, Part IX, Line 24E

Printing 1194. 1134. 60. 0.

Form 990, Part IX, Line 24E

Telephone 2664. 2531. 133. 0.

Form 990, Part IX, Line 24E

Website Development 948. 901. 47. 0.

Form 990, Part IX, Line 24E

Workers Compensation 4106. 3901. 205. 0.

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IRS990/Desc0Our medical program - Smiles For Kids With Cancer - brings educational and emotional support to hospitalized children while providing health-care professionals with powerful tools to raise the spirits of ill children and their families with the original English Jester or our bilingual English/Spanish edition. To date, 76,957 Jester books have been donated to over 440 hospitals and medical-support organizations, including 7,040 books during this fiscal year. Support comes from foundations, businesses, civic groups and individuals. Jester books are distributed on an ongoing basis according to each hospitals needs. Expenses include the printing and personalizing of each bookplate acknowledging the donor(s) of each gift book and Jester & Pharley Doll as well as the cost of goods, communication, storage, packaging and shipping. Hospitals, cancer-support centers and recipient families have particularly appreciated the donation of Jester books in 2023-24 because The Jesters emotional support helps children cope with post-covid depression and sadness. Thank you for giving critically ill children and their families strength and hope for happier, healthier days, reported the Washington, D.C., Ronald McDonald House guest services manager.
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IRS990/Form990PartVIISectionAGrp/PersonNm3Amy Forte
IRS990/Form990PartVIISectionAGrp/PersonNm4Liz Mitchell
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IRS990/Form990PartVIISectionAGrp/PersonNm11Beth Kleid
IRS990/Form990PartVIISectionAGrp/PersonNm12Jennifer Saltzman
IRS990/Form990PartVIISectionAGrp/PersonNm13Michael Saltzman
IRS990/Form990PartVIISectionAGrp/PersonNm14Mark Wiedenmann
IRS990/Form990PartVIISectionAGrp/PersonNm15Deborah Zwelling
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IRS990/MissionDesc0The 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 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.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Our literacy programs increase elementary students interest in reading - opening the door to academic success. Motivating assemblies inspire students to join a Jester Read-A-Thon that generates the donation of The Jester Has Lost His Jingle books and Jester & Pharley Dolls to local hospitalized children. In the process, students get hooked on reading - raising grade-level reading, test scores, fluency and comprehension while developing growing empathy for others. During the last 23 years, students have read over 55 million pages to help ill children benefit from The Jesters messages of self-empowerment, perseverance and humor. Expenses include the printing and personalizing of each bookplate acknowledging the donor(s) of each gift book and doll as well as the cost of project development, assemblies, communication, goods, storage, packaging, transportation and shipping. A. Reading Makes A Difference (RMD) We bring this sponsor-supported program celebrating literacy to low-income schools. The program helps further educational equity among disenfranchised students coping with poverty, social isolation and learning loss. The school receives three Jester & Pharley Phund educator-developed Jester enrichment manuals for each classroom that complement state standards plus a copy of the hardcover bilingual English/Spanish Jester. A meaningful PowerPoint presentation with motivating assemblies expands student interest in reading, furthering academic achievement and compassion. Support comes from foundations, businesses, civic groups and individuals. A 12th grade college applicant who participated in our program as an elementary student, said that Reading can change your life in many ways. I always want to comfort people who are ill to help them out. This program inspired me. Educators have asked us to expand our focus on social emotional learning so that students and families can benefit even more from the late authors central messages of hope, resilience, perseverance, humor and optimism during this unsettling time. In fiscal year 2023-24, the 14 underserved schools enthusiastically participating in our RMD program read 1,034,274 pages, resulting in 490 Jester books and 340 Jester & Pharley Dolls donated to hospitals in their communities. B. Reading To Give (RTG) Students from middle-income elementary schools, inspired by The Jester, create a Jester Read-A-Thon to raise funds among family and friends to donate Jester books and Jester & Pharley Dolls to local pediatric patients. While the RTG program didnt take place in fiscal 2023-24, we anticipate schools joining this project again soon. Said one former participant about the impact of The Jester: Its one of my personal favorites with a beautiful message of hope and joy. I hope that it helps more children find joy during these difficult days.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Jingle, written and illustrated by David Saltzman who died 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The following board members have a family relationship with other board members: Barbara Saltzman and Joe Saltzman are married. Michael Saltzman is Barbara and Joes son and he is married to Jennifer Saltzman
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members are required annually to review and sign a Conflict of Interest Disclosure Statement

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