Civic Intelligence

Kesher Inc.

990 • Fiscal year 2023 • EIN 04-3160526

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 22, 2024

Organization ProfileWWW.KESHERSCHOOLS.ORG
CO Jonathan Livny 20 Norris St 2Cambridge, MA 02140

(617) 576-0830

Siviq Scores

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

Liabilities / Assets

94th percentile

0.97x

Higher debt load relative to assets than 94% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

85th percentile

0.44x

Higher debt load relative to revenue than 85% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

25th percentile

-9.2%

Higher net margin than 25% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$67,608

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

4th percentile

-42%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

15th percentile

-24%

Faster revenue growth than 15% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$284,885

Down $205,083 (-42%) from 2022

Net Assets

Down

$8,586

Down $182,085 (-95%) from 2022

Liabilities

Down

$276,299

Down $22,998 (-7.7%) from 2022

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin25th percentile

Revenue

Down

$626,365

Down $193,791 (-24%) from 2022

Expenses

Down

$684,058

Down $52,901 (-7.2%) from 2022

Net Income

Down

-$57,693

Down $140,890 (-169%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$600K$400K$200K$0-$200KAssets 2010: $138,883Liabilities 2010: $14,237Net Assets 2010: $124,6462010Assets 2011: $349,649Liabilities 2011: $232,289Net Assets 2011: $117,3602011Assets 2012: $411,884Liabilities 2012: $272,924Net Assets 2012: $138,9602012Assets 2013: $419,018Liabilities 2013: $235,947Net Assets 2013: $183,0712013Assets 2014: $409,131Liabilities 2014: $261,261Net Assets 2014: $147,8702014Assets 2015: $387,736Liabilities 2015: $208,437Net Assets 2015: $179,2992015Assets 2016: $325,811Liabilities 2016: $181,478Net Assets 2016: $144,3332016Assets 2017: $333,944Liabilities 2017: $99,328Net Assets 2017: $234,6162017Assets 2018: $327,069Liabilities 2018: $69,110Net Assets 2018: $257,9592018Assets 2019: $307,250Liabilities 2019: $54,310Net Assets 2019: $252,9402019Assets 2020: $310,436Liabilities 2020: $43,640Net Assets 2020: $266,7962020Assets 2021: $273,234Liabilities 2021: $165,760Net Assets 2021: $107,4742021Assets 2022: $489,968Liabilities 2022: $299,297Net Assets 2022: $190,6712022Assets 2023: $284,885Liabilities 2023: $276,299Net Assets 2023: $8,5862023Assets 2024: $102,813Liabilities 2024: $200,748Net Assets 2024: -$97,9352024Assets 2025: $35,937Liabilities 2025: $190,212Net Assets 2025: -$154,2752025

Highlighted filing

2023

Assets$284,885
Liabilities$276,299
Net Assets$8,586
Open 2023 Filing

Operations Trend

Revenue Growth15th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $366,0512010Revenue 2011: $334,851Expenses 2011: $342,137Net Income 2011: -$7,2862011Revenue 2012: $364,571Expenses 2012: $342,971Net Income 2012: $21,6002012Revenue 2013: $442,556Expenses 2013: $398,445Net Income 2013: $44,1112013Revenue 2014: $477,482Expenses 2014: $512,682Net Income 2014: -$35,2002014Revenue 2015: $624,087Expenses 2015: $592,658Net Income 2015: $31,4292015Revenue 2016: $570,716Expenses 2016: $605,682Net Income 2016: -$34,9662016Revenue 2017: $667,924Expenses 2017: $577,641Net Income 2017: $90,2832017Revenue 2018: $621,262Expenses 2018: $599,633Net Income 2018: $21,6292018Revenue 2019: $605,485Expenses 2019: $610,504Net Income 2019: -$5,0192019Revenue 2020: $600,612Expenses 2020: $586,756Net Income 2020: $13,8562020Revenue 2021: $569,037Expenses 2021: $672,743Net Income 2021: -$103,7062021Revenue 2022: $820,156Expenses 2022: $736,959Net Income 2022: $83,1972022Revenue 2023: $626,365Expenses 2023: $684,058Net Income 2023: -$57,6932023Revenue 2024: $55,203Expenses 2024: $161,724Net Income 2024: -$106,5212024Revenue 2025: $694Expenses 2025: $57,034Net Income 2025: -$56,3402025

Highlighted filing

2023

Revenue$626,365
Expenses$684,058
Net Income-$57,693
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 22, 2024
Return Version
2022v5.0
Gross Receipts
$626,365
Mission and Program Overview

Mission

Kesher provides an after school jewish and hebrew education for children who are five years and up and a daily childcare preschool for children from age two years and nine months to five years old.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$176,029$173,840▼ $2,189
Land, Buildings, and Equipment, Net$116,861$40,506▼ $76,355
Prepaid Expenses and Deferred Charges$12,869--
Loans From Officers Directors-$10,000-
Accounts Receivable$400$1,015▲ $615
Total Assets$489,968$284,885▼ $205,083
Other Assets Total$183,809$69,524▼ $114,285
Liabilities
Mortgage Notes Payable Secured by Investment Property$200,000$200,000→ $0
Accounts Payable and Accrued Expenses$35,990$36,223▲ $233
Deferred Revenue$63,307$30,076▼ $33,231
Total Liabilities$299,297$276,299▼ $22,998
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$190,671$8,586▼ $182,085
Total Net Assets Fund Balance$190,671$8,586▼ $182,085
Total Liabilities and Net Assets / Fund Balance$489,968$284,885▼ $205,083

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$40,506$7,620$48,126
Other Land Buildings$0$31,048$31,048
Equipment$0$2,695$2,695
Other Assets Org$59,524--
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katrine HorionExecutive DirectorFT$64,296$3,312$67,608

Board Members and Trustees

NameTitle
Jonathan LivnyChairman
Ilana CohnBoard Member
Linda EchtBoard Member
Mimi LewisBoard Member
Jonathan SchwartzSecretary/clerk
Claire PasseyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$141,214
Program Service Revenue
$461,775
Investment Income
$0
Other Revenue
$23,376
All Other Contributions
$37,464
Change in Net Assets
$-57,693

Audited Revenue Reconciliation

Revenue per Audited Statements
$626,365
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$16,020
Total Revenue per Audited Statements
$642,385
Total Revenue per Form 990
$626,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$493,504
Other Expenses$190,554
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$368,813--$368,813
Occupancy$112,934--$112,934
Current Officers, Directors, Trustees, and Key Employees$38,723$38,723-$77,446
Payroll Taxes$36,131$3,288-$39,419
Fees for Services Accounting-$27,509-$27,509
Office Expenses$5,593$7,834-$13,427
Other Employee Benefits$7,589$237-$7,826
Depreciation Depletion$7,620--$7,620
Insurance$5,935--$5,935
Interest-$5,497-$5,497
Advertising$4,925--$4,925
Other Expenses$3,372--$3,372
Fees for Services Other$27--$27
Total Functional Expenses$600,970$83,088$0$684,058

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$700,078
Expenses per Audited Statements$684,058
Total Expenses per Form 990$684,058
Expenses Not Reported on Form 990$16,020
Expenses Not Reported on Financial Statements$0
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-$10,000-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The board of directors reviews and approves the form 990 prior to its filing. The form 990 was then authorized and signed by the organization's treasurer.”

Form 990, Part VI, Section B, Line 12C

“The board of directors requires an annual declaration from all board members and senior management as to the existence and disclosure of any potential conflicts of interest. The board members sign a disclosure statement. Any potential conflicts are discussed by the dis-interested board members, while the party in potential conflict is required to leave the room. Board meeting minutes will document the discussion and decision making process. In the event of a potential conflict, procedures to obtain competitive bids and diligence on fair market value will be established.”

Form 990, Part VI, Section B, Line 15

“Director compensation is reviewed and approved by the board of directors.”

Form 990, Part VI, Section C, Line 18

“UPON REQUEST”

Form 990, Part VI, Section C, Line 19

“Available for review are kesher's governing documents, its conflict of interest policy, financial statements and tax returns.”

Filing and Contact Details

Filer

Filer Name
Kesher Inc
EIN
04-3160526
Phone
6175760830
Address
CO JONATHAN LIVNY 20 NORRIS ST 2, CAMBRIDGE, MA 02140

Signing Officer

Name
Claire Passey
Title
Treasurer
Phone
6175760830
Signed
2024-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Claire Passey
Formed
1992
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
22
Volunteers
7

Preparer

Firm
Smith Sullivan & Brown Pc
Address
80 FLANDERS ROAD - SUITE 302, WESTBOROUGH, MA 01581
Preparer
Sandra M Brown CPA
Phone
5088717178
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Loss on abandonment of lease -124,392.”

Raw XML AppendixShowing 400 of 423 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.

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IRS990/MissionDesc0A COMMUNITY FOCUSED ON CULTURAL JUDAISM, JEWISH HOLIDAYS, LIFE EVENTS, RITUALS, AND OF COURSE THE INTERESTS OF THE CHILD. WE SEE OUR ROLE AS EDUCATORS, AND AS A SCHOOL AS A PARTNERSHIP WITH CHILDREN, PARENTS AND FAMILIES. OUR IMAGE OF THE CHILD IS THAT OF UNIQUE INDIVIDUAL, CAPABLE OF BEING A VALUED PARTICIPANT IN THEIR COMMUNITY AND LEARNING PROCESS. WE SEE THE ROLE OF THE EDUCATOR AS A PARTNER, A RESEARCHER, A FACILITATOR AND MENTOR THAT IS PART OF A RICH VIBRANT TEAM FOCUSED ON BEST PRACTICES IN EARLY CHILDHOOD EDUCATION, GROWTH AND DEVELOPMENT.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0KESHER COMMUNICATES ITS NONDISCRIMINATION POLICY IN ITS LITERATURE AND PUBLICATIONS, INCLUDING ENROLLMENT MATERIALS AND OUR PARENT HANDBOOK.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO ITS FILING. THE FORM 990 WAS THEN AUTHORIZED AND SIGNED BY THE ORGANIZATION'S TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REQUIRES AN ANNUAL DECLARATION FROM ALL BOARD MEMBERS AND SENIOR MANAGEMENT AS TO THE EXISTENCE AND DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST. THE BOARD MEMBERS SIGN A DISCLOSURE STATEMENT. ANY POTENTIAL CONFLICTS ARE DISCUSSED BY THE DIS-INTERESTED BOARD MEMBERS, WHILE THE PARTY IN POTENTIAL CONFLICT IS REQUIRED TO LEAVE THE ROOM. BOARD MEETING MINUTES WILL DOCUMENT THE DISCUSSION AND DECISION MAKING PROCESS. IN THE EVENT OF A POTENTIAL CONFLICT, PROCEDURES TO OBTAIN COMPETITIVE BIDS AND DILIGENCE ON FAIR MARKET VALUE WILL BE ESTABLISHED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTOR COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE FOR REVIEW ARE KESHER'S GOVERNING DOCUMENTS, ITS CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LOSS ON ABANDONMENT OF LEASE -124,392.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$284,885
Liabilities
$276,299
Net assets
$8,586
Revenue
$626,365
Expenses
$684,058
Net income
-$57,693
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.36$1.90$1.54$0.01$0.57$0.56
2024Detailed filing. Detailed filing data is available for this year.$1.03$2.01$0.98$0.55$1.62$1.07
2023Detailed filing. Detailed filing data is available for this year.$2.85$2.76$0.09$6.26$6.84$0.58
2022Detailed filing. Detailed filing data is available for this year.$4.90$2.99$1.91$8.20$7.37$0.83
2021Detailed filing. Detailed filing data is available for this year.$2.73$1.66$1.07$5.69$6.73$1.04
2020Detailed filing. Detailed filing data is available for this year.$3.10$0.44$2.67$6.01$5.87$0.14
2019Detailed filing. Detailed filing data is available for this year.$3.07$0.54$2.53$6.05$6.11$0.05
2018Summary only. Only limited summary data is available for this year.$3.27$0.69$2.58$6.21$6.00$0.22
2017Detailed filing. Detailed filing data is available for this year.$3.34$0.99$2.35$6.68$5.78$0.90
2016Detailed filing. Detailed filing data is available for this year.$3.26$1.81$1.44$5.71$6.06$0.35
2015Detailed filing. Detailed filing data is available for this year.$3.88$2.08$1.79$6.24$5.93$0.31
2014Summary only. Only limited summary data is available for this year.$4.09$2.61$1.48$4.77$5.13$0.35
2013Summary only. Only limited summary data is available for this year.$4.19$2.36$1.83$4.43$3.98$0.44
2012Summary only. Only limited summary data is available for this year.$4.12$2.73$1.39$3.65$3.43$0.22
2011Summary only. Only limited summary data is available for this year.$3.50$2.32$1.17$3.35$3.42$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.14$1.25$3.66