Arts, Culture & Humanities (A68) 990 on File

JAM ROOM FOUNDATION

EIN: 45-5003051 · COLUMBIA, SC 29205-4066 · United States · FY 2023 Data

3 out of 5 44 / 100 Based on one year of filings

Financial strength (30%) 67/100

Reliability (20%) 45/100

Effectiveness (25%) 61/100

Impact (25%) No data yet

Financial data: FY 2023 · Scored 9/13/2026

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CharityAI™ Score

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Financial Overview — FY 2023

$66K

Total Revenue

$52

Total Expenses

$12K

Net Assets

N/A

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 127013.5%

Fundraising Efficiency N/A

Operating Reserve 2830.85x

Liability-to-Asset N/A

Revenue Diversification 261.9%

Compared with Peers

FY 2023

Compared with 16,412 similar organizations (United States, Arts, Culture & Humanities, under $100K in expenses), FY 2023.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	127013.5%	82.0%	P10P90	Top quarter
Operating reserve Months of expenses covered by net assets · higher is better	2830.9 mo	18.4 mo	P10P90	Top quarter
Revenue concentration Share of revenue from the largest source · lower is better	261.9%	90.6%	P10P90	Bottom quarter
Revenue growth Year over year revenue growth	-187.1%	3.8%	P10P90
Expense growth Year over year expense growth	-48.0%	5.0%	P10P90
Surplus margin Surplus as a share of revenue	99.9%	9.0%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2023	$66K	$52	$12K	127013.5%	—
2022	$-75,986	$100	$-53,832	—	—
2021	$0	$52	N/A	—	1

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Organization Details

EIN: 45-5003051
State: SC
City: COLUMBIA
ZIP: 29205-4066
Classification: A68
Category: Arts, Culture & Humanities
Rating: 3★
Coverage: B
Last Updated: Aug 2026
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

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