Civic Intelligence

Hebrew Educational Society of Brooklyn

EIN 11-1642720 • 501(c)3 • Brooklyn, NY

View Organization Page

Profile

To promote the quality of community life and jewish culture through a variety of social services, recreational, social education and cultural programs. The h.e.s. Is open to all those who wish to participate in the center's varied programs and activities.

9502 Seaview AvenueBrooklyn, NY 11236

www.thehes.org

Siviq Scores

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

Liabilities / Assets

29th percentile

0.10x

Higher debt load relative to assets than 29% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.09x

Higher debt load relative to revenue than 24% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Source year 2024

Net Margin

36th percentile

-0.2%

Higher net margin than 36% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$251,917

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

NTEE B • $10M-$25M nonprofits • Source year 2024

Asset Growth

34th percentile

-1.0%

Faster asset growth than 34% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

4.7%

Faster revenue growth than 44% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets29th percentile

Assets

Down

$9,676,570

Down $99,768 (-1.0%) from 2023

Liabilities

Down

$967,122

Down $102,679 (-9.6%) from 2023

Net Assets

Up

$8,709,448

Up $2,911 (+0.0%) from 2023

Operations
Liabilities / Revenue24th percentileNet Margin36th percentile

Revenue

Up

$10,900,861

Up $488,691 (+4.7%) from 2023

Expenses

Up

$10,922,470

Up $595,622 (+5.8%) from 2023

Net Income

Down

-$21,609

Down $106,931 (-125%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$15M$10M$5.0M$0Assets 2010: $3,955,754Liabilities 2010: $796,822Net Assets 2010: $3,158,9322010Assets 2011: $4,015,368Liabilities 2011: $736,843Net Assets 2011: $3,278,5252011Assets 2012: $4,236,572Liabilities 2012: $868,111Net Assets 2012: $3,368,4612012Assets 2013: $4,508,835Liabilities 2013: $1,109,122Net Assets 2013: $3,399,7132013Assets 2014: $4,512,297Liabilities 2014: $923,014Net Assets 2014: $3,589,2832014Assets 2015: $4,739,501Liabilities 2015: $1,090,370Net Assets 2015: $3,649,1312015Assets 2016: $5,339,055Liabilities 2016: $1,456,859Net Assets 2016: $3,882,1962016Assets 2017: $6,565,101Liabilities 2017: $886,157Net Assets 2017: $5,678,9442017Assets 2018: $6,736,034Liabilities 2018: $945,575Net Assets 2018: $5,790,4592018Assets 2019: $6,638,226Liabilities 2019: $905,218Net Assets 2019: $5,733,0082019Assets 2020: $7,121,944Liabilities 2020: $1,956,049Net Assets 2020: $5,165,8952020Assets 2021: $8,294,804Liabilities 2021: $1,856,247Net Assets 2021: $6,438,5572021Assets 2022: $10,100,072Liabilities 2022: $1,479,724Net Assets 2022: $8,620,3482022Assets 2023: $9,776,338Liabilities 2023: $1,069,801Net Assets 2023: $8,706,5372023Assets 2024: $9,676,570Liabilities 2024: $967,122Net Assets 2024: $8,709,4482024

Highlighted filing

2024

Assets$9,676,570
Liabilities$967,122
Net Assets$8,709,448
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,858,4052010Expenses 2011: $4,095,2092011Revenue 2012: $4,254,617Expenses 2012: $4,247,620Net Income 2012: $6,9972012Revenue 2013: $4,538,754Expenses 2013: $4,507,319Net Income 2013: $31,4352013Revenue 2014: $5,186,410Expenses 2014: $4,996,840Net Income 2014: $189,5702014Revenue 2015: $5,336,430Expenses 2015: $5,276,582Net Income 2015: $59,8482015Revenue 2016: $5,998,670Expenses 2016: $5,765,605Net Income 2016: $233,0652016Revenue 2017: $7,755,309Expenses 2017: $5,958,561Net Income 2017: $1,796,7482017Revenue 2018: $6,341,834Expenses 2018: $6,230,319Net Income 2018: $111,5152018Revenue 2019: $6,996,416Expenses 2019: $6,985,783Net Income 2019: $10,6332019Revenue 2020: $6,889,056Expenses 2020: $7,456,169Net Income 2020: -$567,1132020Revenue 2021: $7,569,527Expenses 2021: $6,296,865Net Income 2021: $1,272,6622021Revenue 2022: $10,549,475Expenses 2022: $8,331,590Net Income 2022: $2,217,8852022Revenue 2023: $10,412,170Expenses 2023: $10,326,848Net Income 2023: $85,3222023Revenue 2024: $10,900,861Expenses 2024: $10,922,470Net Income 2024: -$21,6092024

Highlighted filing

2024

Revenue$10,900,861
Expenses$10,922,470
Net Income-$21,609
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$9,676,570
Liabilities
$967,122
Net assets
$8,709,448
Revenue
$10,900,861
Expenses
$10,922,470
Net income
-$21,609
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.68$0.97$8.71$10.9$10.9$0.02
2023Detailed filing. Detailed filing data is available for this year.$9.78$1.07$8.71$10.4$10.3$0.09
2022Detailed filing. Detailed filing data is available for this year.$10.1$1.48$8.62$10.5$8.33$2.22
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.29$1.86$6.44$7.57$6.30$1.27
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$7.12$1.96$5.17$6.89$7.46$0.57
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.64$0.91$5.73$7.00$6.99$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.74$0.95$5.79$6.34$6.23$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.57$0.89$5.68$7.76$5.96$1.80
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.34$1.46$3.88$6.00$5.77$0.23
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.74$1.09$3.65$5.34$5.28$0.06
2014Detailed filing. Detailed filing data is available for this year.$4.51$0.92$3.59$5.19$5.00$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.51$1.11$3.40$4.54$4.51$0.03
2012Summary only. Only limited summary data is available for this year.$4.24$0.87$3.37$4.25$4.25$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.02$0.74$3.28$4.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.96$0.80$3.16$3.86
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 2, 2025
Return Version
2023v6.0
Gross Receipts
$10,900,861
Mission and Program Overview

Mission

To promote the quality of community life and jewish culture through a variety of social services, recreational, social education and cultural programs. The h.e.s. Is open to all those who wish to participate in the center's varied programs and activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,915,792$3,933,101▲ $17,309
Savings and Temporary Cash Investments$2,982,891$1,918,360▼ $1,064,531
Pledges and Grants Receivable$1,557,380$1,400,698▼ $156,682
Accounts Receivable$419,517$1,352,111▲ $932,594
Investments Other Securities$618,337$666,274▲ $47,937
Prepaid Expenses and Deferred Charges$208,434$363,083▲ $154,649
Cash and Non-Interest-Bearing Accounts$52,891$21,153▼ $31,738
Total Assets$9,776,338$9,676,570▼ $99,768
Other Assets Total$21,096$21,790▲ $694
Liabilities
Deferred Revenue$676,795$631,001▼ $45,794
Accounts Payable and Accrued Expenses$382,417$325,532▼ $56,885
Other Liabilities$10,589$10,589→ $0
Total Liabilities$1,069,801$967,122▼ $102,679
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,449,602$8,452,513▲ $2,911
Net Assets With Donor Restrictions$256,935$256,935→ $0
Total Net Assets Fund Balance$8,706,537$8,709,448▲ $2,911
Total Liabilities and Net Assets / Fund Balance$9,776,338$9,676,570▼ $99,768

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,637,254$4,146,543$7,783,797
Equipment$295,847$1,478,067$1,773,914
Buildings$22,455$8,165$30,620
Other Securities$666,274--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$256,935---$256,935
2022$256,935---$256,935
2021$256,935---$256,935
2020$256,935---$256,935
2019$256,935---$256,935
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Moshit RivkinExec DirectoFT$220,380$31,537$251,917
Moshit RivkinExec Director-$220,380$31,537$251,917
Danny KleinmanCFOFT$127,220$14,178$141,398
Michael GordonAsst Exec DiFT$133,265$6,751$140,016

Board Members and Trustees

NameTitle
Heidi LurenskyPresident
Adam BurkDirector
Alana GrossDirector
Allan FriedDirector
Dr Alysha JacobsDirector
Dr Martin JacobsDirector
Howard AltschulDirector
Jeffrey KellerDirector
Larry PortnoyDirector
Michael SeimanDirector
Neal DuncanDirector
Rachel SchneiderDirector
Richard MackDirector
Robert GreebelDirector
Zachary GoldsteinDirector
Oleg KrayetsSecretary
Michael BieberTreasurer
Amy SteinerVice Preside
Carly ChaseVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$6,699,674
Program Service Revenue
$4,106,226
Investment Income
$43,971
Other Revenue
$50,990
All Other Contributions
$2,127,050
Change in Net Assets
$-21,609

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Food Inventory1$831,540
Total Noncash Contributions1$831,540

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,900,861
Revenue Not Reported on Form 990
$709,353
Total Revenue per Audited Statements
$11,610,214
Total Revenue per Form 990
$10,900,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,746,387
Other Expenses$5,176,083
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,154,590$295,329-$4,449,919
Current Officers, Directors, Trustees, and Key Employees$542,816$24,627-$567,443
Insurance$423,389$12,723-$436,112
All Other Expenses$266,095$112,163-$378,258
Payroll Taxes$338,104$38,645-$376,749
Other Expenses$362,138$12,931-$375,069
Depreciation Depletion$335,335$15,213-$350,548
Other Employee Benefits$240,307$45,151-$285,458
Office Expenses$225,835$8,646-$234,481
Fees for Services Other$187,989$18,820-$206,809
Advertising$175,615$5,015-$180,630
Pension Plan Contributions$45,401$21,417-$66,818
Fees for Services Accounting$21,150$14,100-$35,250
Fees for Services Legal$14,557$661-$15,218
Total Functional Expenses$10,291,329$631,141$0$10,922,470

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,607,303
Expenses per Audited Statements$10,922,470
Total Expenses per Form 990$10,922,470
Expenses Not Reported on Form 990$684,833
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposit$10,589
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, Page 6, Part VI, Line 2

“Dr. Martin jacobs dr. Alysha jacobs vice pres director parent/child”

Form 990, Page 6, Part VI, Line 11B

“The audit committee conducts a detailed review of teh form 990 on behalf of the board of directors. All board members receive a copy of the form 990 before it is filed.”

Form 990, Page 6, Part VI, Line 12C

“At each board meeting, any changes in agency personnel are reviewed (employees, consultants, board members, etc.) and it is determined whether a conflict of interest exists. Also, board members are required to report any conflicts of interest that may arise during their service to the organization. No conflicts of interest exist for the year ended june 30, 2019.”

Form 990, Page 6, Part VI, Line 15A

“The president of the board uses comparative data from the field annually in order to determine compensation for the executive director.”

Form 990, Page 6, Part VI, Line 15B

“The executive director and the president review comparative data from the field annually in order to determine compensation for key employees.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available upon request by any person from the general public.”

Filing and Contact Details

Filer

Filer Name
Hebrew Educational Society
EIN
11-1642720
Phone
7182413000
Address
9502 SEAVIEW AVENUE, BROOKLYN, NY 11236

Signing Officer

Name
Moshit Rivkin
Title
Exec Director
Phone
7182413000
Signed
2025-04-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Moshit Rivkin
Formed
1899
Legal Domicile
Ny
Voting Board Members
19
Independent Board Members
19
Employees
347
Volunteers
67

Preparer

Firm
Desantis Kiefer Shall & Sarcone Llp
Address
1675 RICHMOND ROAD, STATEN ISLAND, NY 10304-2317
Preparer
Nicole M Bulcroft CPA
Phone
7183512233
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To promote the quality of community life and jewish culture through a variety of social services, recreational, social education and cultural programs. The h.e.s. Is open to all those who wish to participate in the center's varied programs and activities.”

Form 990, Page 2, Part III, Line 4D

“Special services operating an array of programs for developmentally disabled children and adults. Adult education - provide educational and cultural activities involving classes, seminars and round table sessions, community meetings, and support groups. Food pantry - offers digital order system for patrons in need from canarsie and beyond to receive essential, perishable and non-perishable items on an as-needed basis. Physical education - offering a full-service gym, a pool, and physical fitness classes for all ages.”

Form 990, Part XI, Line 9

“Provision for credit losses -19,833”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Permanently restricted endowment funds: ethan leff music school endowment 5,600 donald bass memorial award fund 5,029 bloom heller family scholarship 29,532 alumni association 1,076 freda and morris abrams fund 21,576 hannah messing scholarship fund 19,587 benjamin lorber trust 174,535 total 256,935 the principal amounts in these funds are to be preserved in perpetuity; however, all income generated can be used by the society for all purposes.”

Schedule D, Page 3, Part X

“The society is subject to the provisions of the fasb asc topic 740, income taxes, as it relates to accounting and reporting for uncertainty in income taxes. Because of the society's general tax-exempt status, asc topic 740 has not had, and is not expected to have, a material impact on its financial statements.”

Schedule D, Page 4, Part XII, Line 2D

“Provision for credit losses 19,833”

Raw XML AppendixShowing 400 of 644 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/Form990PartVIISectionAGrp/TitleTxt17PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt19VICE PRESIDE
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IRS990/ProgSrvcAccomActy3Grp/Desc0AFTER SCHOOL PROGRAM - A VARIED SCHEDULE OF ACTIVITIES FOR GROUP FRIENDSHIP CLUBS AND SPECIAL INTEREST GROUPS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0SPECIAL SERVICES OPERATING AN ARRAY OF PROGRAMS FOR DEVELOPMENTALLY DISABLED CHILDREN AND ADULTS. ADULT EDUCATION - PROVIDE EDUCATIONAL AND CULTURAL ACTIVITIES INVOLVING CLASSES, SEMINARS AND ROUND TABLE SESSIONS, COMMUNITY MEETINGS, AND SUPPORT GROUPS. FOOD PANTRY - OFFERS DIGITAL ORDER SYSTEM FOR PATRONS IN NEED FROM CANARSIE AND BEYOND TO RECEIVE ESSENTIAL, PERISHABLE AND NON-PERISHABLE ITEMS ON AN AS-NEEDED BASIS. PHYSICAL EDUCATION - OFFERING A FULL-SERVICE GYM, A POOL, AND PHYSICAL FITNESS CLASSES FOR ALL AGES.
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