Civic Intelligence

Yeshiva of Central Queens

EIN 11-1672827 • 501(c)3 • Flushing, NY

Profile

The school provides instructions and secular and religious education for students grade k through 8th.

147-37 70th RoadFlushing, NY 11367

www.ycqweb.org

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.03x

Higher debt load relative to assets than 22% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

18th percentile

0.05x

Higher debt load relative to revenue than 18% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Source year 2023

Net Margin

22nd percentile

-8.9%

Higher net margin than 22% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

74th percentile

$324,586

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

NTEE B • $25M-$50M nonprofits • Source year 2023

Asset Growth

12th percentile

-7.5%

Faster asset growth than 12% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-6.7%

Faster revenue growth than 18% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Annualized from 2022 to 2023

Assets

Down

$27,249,913

Down $2,202,510 (-7.5%) from 2022

Liabilities

Down

$738,367

Down $316,163 (-30%) from 2022

Net Assets

Down

$26,511,546

Down $1,886,347 (-6.6%) from 2022

Revenue

Down

$15,540,679

Down $1,109,174 (-6.7%) from 2022

Expenses

Up

$16,923,562

Up $1,347,377 (+8.7%) from 2022

Net Income

Down

-$1,382,883

Down $2,456,551 (-229%) from 2022

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $16,418,190Liabilities 2010: $864,499Net Assets 2010: $15,553,6912010Assets 2011: $17,793,527Liabilities 2011: $681,880Net Assets 2011: $17,111,6472011Assets 2012: $18,114,928Liabilities 2012: $745,526Net Assets 2012: $17,369,4022012Assets 2013: $19,955,540Liabilities 2013: $912,552Net Assets 2013: $19,042,9882013Assets 2014: $21,464,776Liabilities 2014: $1,037,803Net Assets 2014: $20,426,9732014Assets 2015: $22,472,781Liabilities 2015: $1,030,422Net Assets 2015: $21,442,3592015Assets 2016: $22,447,908Liabilities 2016: $1,060,637Net Assets 2016: $21,387,2712016Assets 2017: $25,102,537Liabilities 2017: $1,244,566Net Assets 2017: $23,857,9712017Assets 2018: $27,063,378Liabilities 2018: $1,164,884Net Assets 2018: $25,898,4942018Assets 2019: $27,407,118Liabilities 2019: $1,254,790Net Assets 2019: $26,152,3282019Assets 2020: $28,999,840Liabilities 2020: $3,076,222Net Assets 2020: $25,923,6182020Assets 2021: $32,955,144Liabilities 2021: $2,548,406Net Assets 2021: $30,406,7382021Assets 2022: $29,452,423Liabilities 2022: $1,054,530Net Assets 2022: $28,397,8932022Assets 2023: $27,249,913Liabilities 2023: $738,367Net Assets 2023: $26,511,5462023

Highlighted filing

2023

Assets$27,249,913
Liabilities$738,367
Net Assets$26,511,546

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $9,566,9092010Expenses 2011: $9,466,4792011Expenses 2012: $9,975,1182012Revenue 2013: $10,476,402Expenses 2013: $10,231,659Net Income 2013: $244,7432013Revenue 2014: $11,843,637Expenses 2014: $10,724,395Net Income 2014: $1,119,2422014Revenue 2015: $11,826,849Expenses 2015: $10,757,763Net Income 2015: $1,069,0862015Revenue 2016: $11,838,637Expenses 2016: $11,302,583Net Income 2016: $536,0542016Revenue 2017: $14,051,896Expenses 2017: $11,957,022Net Income 2017: $2,094,8742017Revenue 2018: $13,875,941Expenses 2018: $12,635,482Net Income 2018: $1,240,4592018Revenue 2019: $13,515,606Expenses 2019: $13,201,963Net Income 2019: $313,6432019Revenue 2020: $13,504,769Expenses 2020: $13,779,831Net Income 2020: -$275,0622020Revenue 2021: $15,935,308Expenses 2021: $14,421,668Net Income 2021: $1,513,6402021Revenue 2022: $16,649,853Expenses 2022: $15,576,185Net Income 2022: $1,073,6682022Revenue 2023: $15,540,679Expenses 2023: $16,923,562Net Income 2023: -$1,382,8832023

Highlighted filing

2023

Revenue$15,540,679
Expenses$16,923,562
Net Income-$1,382,883

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$27.2$0.74$26.5$15.5$16.9$1.38
2022Detailed filing. Detailed filing data is available for this year.$29.5$1.05$28.4$16.6$15.6$1.07
2021Detailed filing. Detailed filing data is available for this year.$33.0$2.55$30.4$15.9$14.4$1.51
2020Detailed filing. Detailed filing data is available for this year.$29.0$3.08$25.9$13.5$13.8$0.28
2019Detailed filing. Detailed filing data is available for this year.$27.4$1.25$26.2$13.5$13.2$0.31
2018Detailed filing. Detailed filing data is available for this year.$27.1$1.16$25.9$13.9$12.6$1.24
2017Detailed filing. Detailed filing data is available for this year.$25.1$1.24$23.9$14.1$12.0$2.09
2016Detailed filing. Detailed filing data is available for this year.$22.4$1.06$21.4$11.8$11.3$0.54
2015Detailed filing. Detailed filing data is available for this year.$22.5$1.03$21.4$11.8$10.8$1.07
2014Detailed filing. Detailed filing data is available for this year.$21.5$1.04$20.4$11.8$10.7$1.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.0$0.91$19.0$10.5$10.2$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.1$0.75$17.4$9.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.8$0.68$17.1$9.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.4$0.86$15.6$9.57
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Jun 26, 2024
Return Version
2022v5.0
Gross Receipts
$23,901,228
Mission and Program Overview

Mission

The school provides instruction and secular and religious education for students grades k through 8th.

The school provides instructions and secular and religious education for students grade k through 12

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,294,716$15,204,818▲ $4,910,102
Investments in Publicly Traded Securities$17,780,760$9,637,678▼ $8,143,082
Pledges and Grants Receivable$424,655$721,594▲ $296,939
Cash and Non-Interest-Bearing Accounts$214,904$717,499▲ $502,595
Savings and Temporary Cash Investments$328,814$599,699▲ $270,885
Accounts Receivable$151,298$269,482▲ $118,184
Prepaid Expenses and Deferred Charges$176,331$72,788▼ $103,543
Total Assets$29,452,423$27,249,913▼ $2,202,510
Other Assets Total$80,945$26,355▼ $54,590
Liabilities
Accounts Payable and Accrued Expenses$560,032$571,525▲ $11,493
Deferred Revenue$487,415$159,759▼ $327,656
Other Liabilities$7,083$7,083→ $0
Total Liabilities$1,054,530$738,367▼ $316,163
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$28,397,893$26,511,546▼ $1,886,347
Total Net Assets Fund Balance$28,397,893$26,511,546▼ $1,886,347
Total Liabilities and Net Assets / Fund Balance$29,452,423$27,249,913▼ $2,202,510

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,308,777$3,625,423$16,934,200
Land$1,717,510-$1,717,510
Equipment$178,531$401,484$580,015
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rabbi Mark LandsmanDeanFT$188,960$135,626$324,586
Rabbi Jacob LonnerExecutive DiFT$204,045$86,373$290,418
Rabbi Jacob LonnerExecutive Director-$204,045$86,373$290,418

Board Members and Trustees

NameTitle
Dr Joel CohenChairman Eme
Israel GlaserChairman of
Dr Joel WeinPresident
Adina KhaimovBoard Member
Amy EngelhardtBoard Member
Daniella GemalBoard Member
Davjd NektalovBoard Member
Dr Eve SullivanBoard Member
Dr Rachel SisserBoard Member
Dr Robert FaigenBoard Member
Elan BaramBoard Member
Elazar NazarovBoard Member
Eli LangsbaumBoard Member
Ezra DyckmanBoard Member
Ilana GutenmacherBoard Member
Irina YadgarovBoard Member
Jodi TanzmanBoard Member
Meryl WeingartenBoard Member
Michael SchussheimBoard Member
Miriam ShatzBoard Member
Natalie RakhminovBoard Member
Rabbi Hillel LichtmanBoard Member
Rachel SternBoard Member
Randi LuxenbergBoard Member
Ruth SommerBoard Member
Simon LandsbergBoard Member
Tracy LandsbergBoard Member
Valerie OlsenBoard Member
Yaniv KaikovBoard Member
Yehuda WeinbergBoard Member
Michelle FishmanExecutive Di
Simcha MusheyevExecutive Vi
Helene MishkoffFinancial Se
Rabbi Sholom FriedRecording Se
Zishe BarthTreasurer
Aliza PeledVice Preside
Ora VerstandigVice Preside
Seth G FriedmanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,863,869
Program Service Revenue
$11,689,787
Investment Income
$771,885
Other Revenue
$1,215,138
All Other Contributions
$47,915
Change in Net Assets
$-1,382,883

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,540,679
Total Revenue per Audited Statements
$15,540,679
Total Revenue per Form 990
$15,540,679
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,694,327
Other Expenses$5,229,235
Total Fundraising Expense$110,201
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,821,912$1,618,261$53,727$8,493,900
Current Officers, Directors, Trustees, and Key Employees$1,272,512$430,372$29,767$1,732,651
Depreciation Depletion$780,223$272,818-$1,053,041
Other Employee Benefits$755,064$196,266$8,738$960,068
Occupancy$446,969$138,728-$585,697
Payroll Taxes$401,091$101,540$5,077$507,708
Fees for Services Other$403,481$68,428-$471,909
Other Expenses$378,332--$378,332
All Other Expenses$206,018$69,470$6,343$281,831
Information Technology$213,048$53,936$2,697$269,681
Insurance$136,140$82,557-$218,697
Office Expenses$114,977$98,666$1,552$215,195
Fees for Services Legal-$74,719-$74,719
Fees for Services Accounting-$52,455-$52,455
Advertising$21,692$9,312$2,300$33,304
Travel$23,052--$23,052
Total Functional Expenses$13,545,833$3,267,528$110,201$16,923,562

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$16,923,562
Total Expenses per Audited Statements$16,923,562
Total Expenses per Form 990$16,923,562
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$138,000
Fundraising Direct Expenses$137,197
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner$331,698$138,000$137,197$803
Total Events$331,698$138,000$137,197$803
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 Payable$7,083
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
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 11B

A copy of the form 990 is provided to all board members. The form 990 is reviewed by the treasurerh and all comments are directed to the preparer before it is filed with the irs.

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

The process for determining the salary of the executive director included a compensation committee. The committee is made up of the executive committee consisting of the chairman of the board, president, treasurer, vice president, and financial secretary.

Form 990, Page 6, Part VI, Line 19

Requests are evaluated when received. When appropriate, a copy is sent to the requestor

Filing and Contact Details

Filer

Filer Name
Yeshiva of Central Queens
EIN
11-1672827
Phone
7187938500
Address
147-37 70TH ROAD, FLUSHING, NY 11367

Signing Officer

Name
Michelle Fishman
Title
Executive Director
Phone
7187938500
Signed
2024-06-26

Organization Details

Principal Officer
Michelle Fishman
Formed
1941
Legal Domicile
Ny
Voting Board Members
40
Independent Board Members
40
Employees
221
Volunteers
50

Preparer

Firm
Wasserbrettlerklar & Lipstein Llp CPA
Address
39 BROADWAY SUITE 640, NEW YORK, NY 10006
Preparer
Ira Wasser
Phone
2129626100
Supplemental Narrative

Additional Explanations

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

The yeshiva of central queens is dedicated to providing a nurturing environment, incorporating a close relationship of mutual respect and trust between educators, parents, and students, where the needs and potential of each individual child are recognized in order to inspire a life-long love of torah observance, mitzvot and torah study, promote the achievement of excellence in both limudei kodesh and secular studies, develop self esteem, personal integrity, and character, foster a life devoted to derech eretz, chesed, and kavod habriot, teach ahavat am yisroel and areivut, facilitate the ability to communicate orally and in writing in modern hebrew, instill a love for medinat yisroel and an appreciation of its history, encourage active participation in the jewish community and meaningful contribution to american society.

Financial Statement Notes

Schedule D, Page 3, Part X

The institution has determined that there are no material uncertain tax provisions that require recognition or disclosure in the financial statements. Years ending july 31, 2019 and subsequent remain subject to examination by applicable taxing authorities.

Raw XML AppendixShowing 400 of 711 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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