Civic Intelligence

Brighton Beach District Management Association Inc.

990 • Fiscal year 2017 • EIN 11-2843233

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 15, 2017

1002 Brighton Beach AveBrooklyn, NY 11235-5006

(718) 934-1908

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.05x

Higher debt load relative to assets than 72% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

55th percentile

5.4%

Higher net margin than 55% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

94th percentile

$56,473

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 22.2% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

61st percentile

9.3%

Faster asset growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$153,710

Up $13,081 (+9.3%) from 2016

Net Assets

Up

$146,445

Up $13,609 (+10%) from 2016

Liabilities

Down

$7,265

Down $528 (-6.8%) from 2016

Revenue

Up

$254,000

Up $25,500 (+11%) from 2016

Expenses

Up

$240,391

Up $18,515 (+8.3%) from 2016

Net Income

Up

$13,609

Up $6,985 (+105%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $39,378Liabilities 2011: $15,680Net Assets 2011: $23,6982011Assets 2012: $77,475Liabilities 2012: $15,537Net Assets 2012: $61,9382012Assets 2013: $92,877Liabilities 2013: $7,369Net Assets 2013: $85,5082013Assets 2014: $111,549Liabilities 2014: $7,934Net Assets 2014: $103,6152014Assets 2015: $131,244Liabilities 2015: $5,032Net Assets 2015: $126,2122015Assets 2016: $140,629Liabilities 2016: $7,793Net Assets 2016: $132,8362016Assets 2017: $153,710Liabilities 2017: $7,265Net Assets 2017: $146,4452017Assets 2018: $178,319Liabilities 2018: $6,665Net Assets 2018: $171,6542018Assets 2019: $210,082Liabilities 2019: $7,649Net Assets 2019: $202,4332019Assets 2020: $189,505Liabilities 2020: $10,679Net Assets 2020: $178,8262020Assets 2021: $189,482Liabilities 2021: $15,303Net Assets 2021: $174,1792021Assets 2022: $161,413Liabilities 2022: $14,505Net Assets 2022: $146,9082022Assets 2023: $126,349Liabilities 2023: $35,315Net Assets 2023: $91,0342023Assets 2024: $91,135Liabilities 2024: $19,297Net Assets 2024: $71,8382024Assets 2025: $84,717Liabilities 2025: $26,854Net Assets 2025: $57,8632025

Highlighted filing

2017

Assets$153,710
Liabilities$7,265
Net Assets$146,445

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $225,850Expenses 2011: $199,521Net Income 2011: $26,3292011Expenses 2012: $187,0292012Revenue 2013: $230,000Expenses 2013: $206,880Net Income 2013: $23,1202013Revenue 2014: $230,750Expenses 2014: $212,535Net Income 2014: $18,2152014Revenue 2015: $244,400Expenses 2015: $221,749Net Income 2015: $22,6512015Revenue 2016: $228,500Expenses 2016: $221,876Net Income 2016: $6,6242016Revenue 2017: $254,000Expenses 2017: $240,391Net Income 2017: $13,6092017Revenue 2018: $251,511Expenses 2018: $226,302Net Income 2018: $25,2092018Revenue 2019: $262,290Expenses 2019: $231,511Net Income 2019: $30,7792019Revenue 2020: $220,000Expenses 2020: $243,607Net Income 2020: -$23,6072020Revenue 2021: $264,935Expenses 2021: $269,582Net Income 2021: -$4,6472021Revenue 2022: $220,567Expenses 2022: $247,838Net Income 2022: -$27,2712022Revenue 2023: $277,847Expenses 2023: $333,721Net Income 2023: -$55,8742023Revenue 2024: $276,250Expenses 2024: $295,446Net Income 2024: -$19,1962024Revenue 2025: $320,160Expenses 2025: $334,135Net Income 2025: -$13,9752025

Highlighted filing

2017

Revenue$254,000
Expenses$240,391
Net Income$13,609
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 15, 2017
Return Version
2016v3.0
Gross Receipts
$254,000
Mission and Program Overview

Mission

Promotion of neighborhood businesses in brighton beach, ny area

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$135,788$117,387▼ $18,401
Pledges and Grants Receivable-$34,000-
Prepaid Expenses and Deferred Charges$3,415$2,323▼ $1,092
Receivables From Officers Etc$1,426--
Total Assets$140,629$153,710▲ $13,081
Liabilities
Accounts Payable and Accrued Expenses$5,878$5,350▼ $528
Other Liabilities$1,915$1,915→ $0
Total Liabilities$7,793$7,265▼ $528
Net Assets / Fund Balance
Unrestricted Net Assets$132,836$146,445▲ $13,609
Total Net Assets Fund Balance$132,836$146,445▲ $13,609
Total Liabilities and Net Assets / Fund Balance$140,629$153,710▲ $13,081
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Yelena MakhninExec. DirectorFT$56,473$56,473

Board Members and Trustees

NameTitle
Seth RubensteinPresident
Eric PikerVice President
Valentin AvanesovVice President
Ari Kagan Representing ComptrollerBoard Member
Chaim DeutschBoard Member
Eric AdamsBoard Member
Joseph CohenBoard Member
Leon Fonfa Representing MayorBoard Member
Mark RakhmanBoard Member
Mohamed AbdoBoard Member
Morris WeissBoard Member
Raisa ProkopenkoBoard Member
Sofia VinokurovBoard Member
Marina PolevoySecretary
Mark DavidovichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$254,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$13,609

Audited Revenue Reconciliation

Revenue per Audited Statements
$254,000
Revenue Not Reported on Form 990
$8,100
Total Revenue per Audited Statements
$262,100
Total Revenue per Form 990
$254,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,113
Salaries, Compensation, and Employee Benefits$68,278
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$69,356$0$0$69,356
Current Officers, Directors, Trustees, and Key Employees$28,237$28,236$0$56,473
All Other Expenses$31,963$133$0$32,096
Advertising$17,426$0$0$17,426
Other Employee Benefits$3,386$3,385$0$6,771
Fees for Services Accounting$0$5,600$0$5,600
Payroll Taxes$2,517$2,517$0$5,034
Conferences and Meetings$4,545$0$0$4,545
Office Expenses$1,060$1,298$0$2,358
Insurance$681$681$0$1,362
Travel$0$1,059$0$1,059
Total Functional Expenses$196,309$44,082$0$240,391

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$248,491
Expenses per Audited Statements$240,391
Total Expenses per Form 990$240,391
Expenses Not Reported on Form 990$8,100
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
Receivables from Officers, Directors, Trustees, and Key Employees$1,426--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,915
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Brighton Beach District Management Association Inc
EIN
11-2843233
Phone
7189341908
Address
1002 BRIGHTON BEACH AVE, BROOKLYN, NY 11235-5006

Signing Officer

Name
Yelena Makhnin
Title
Executive Director
Phone
7189341908
Signed
2017-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yelena Makhnin
Formed
1987
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
1
Volunteers
0

Preparer

Firm
Kotulak & Company PC
Address
1035 US Highway 46, Clifton, NJ 07013
Preparer
Thomas Kotulak
Phone
9737735050
Supplemental Narrative

Additional Explanations

Pt VI, Line 19

The Organization makes any financial documents available upon request.

Pt VI, Line 11B

Form 990 is presented at a meeting of the full board of directors.

Pt VI, Line 8B

Minutes are taken at each board meeting

Pt VI, Line 7A

Board of Directors vote on positions held within the board.

Form 990, Part IX, Line 24E

Licenses & permits 1076. 1076. 0. 0.

Form 990, Part IX, Line 24E

Outside help 2700. 2700. 0. 0.

Form 990, Part IX, Line 24E

Holiday lighting 28187. 28187. 0. 0.

Form 990, Part IX, Line 24E

Bank charges 133. 0. 133. 0.

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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/OtherExpensesGrp/Desc0SPECIAL EVENTS
IRS990/OtherExpensesGrp/Desc1TELEPHONE
IRS990/OtherExpensesGrp/Desc2GRAFFITI REMOVAL
IRS990/OtherExpensesGrp/Desc3SANITATION
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11173
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt031464
IRS990/OtherExpensesGrp/ProgramServicesAmt11174
IRS990/OtherExpensesGrp/ProgramServicesAmt24500
IRS990/OtherExpensesGrp/ProgramServicesAmt369356
IRS990/OtherExpensesGrp/TotalAmt031464
IRS990/OtherExpensesGrp/TotalAmt12347
IRS990/OtherExpensesGrp/TotalAmt24500
IRS990/OtherExpensesGrp/TotalAmt369356
IRS990/OtherLiabilitiesGrp/BOYAmt01915
IRS990/OtherLiabilitiesGrp/EOYAmt01915
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02517
IRS990/PayrollTaxesGrp/ProgramServicesAmt02517
IRS990/PayrollTaxesGrp/TotalAmt05034
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt034000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03415
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02323
IRS990/PrincipalOfficerNm0YELENA MAKHNIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVISION OF PROMOTION, ADVERTISING, AND MARKETING AIMED AT PROMOTING BUSINESS IN THE BRIGHTON BEACH NY AREA
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0126953
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0228500
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0155364
IRS990/PYRevenuesLessExpensesAmt06624
IRS990/PYSalariesCompEmpBnftPaidAmt066512
IRS990/PYTotalExpensesAmt0221876
IRS990/PYTotalRevenueAmt0228500
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt01426
IRS990/ReconcilationRevenueExpnssAmt013609
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0254000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0228500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0244400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0230750
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0230000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01187650
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01187650
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0254000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0228500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0244400
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0230750
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0230000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01187650
IRS990ScheduleA/TotalSupportAmt01187650
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt08100
IRS990ScheduleD/DonatedServicesUseFcltsAmt08100
IRS990ScheduleD/ExpensesNotReportedAmt08100
IRS990ScheduleD/ExpensesSubtotalAmt0240391
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01915
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt08100
IRS990ScheduleD/RevenueSubtotalAmt0254000
IRS990ScheduleD/TotalExpensesPerForm990Amt0240391
IRS990ScheduleD/TotalLiabilityAmt01915
IRS990ScheduleD/TotalRevenuePerForm990Amt0254000
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0262100
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0248491
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization makes any financial documents available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is presented at a meeting of the full board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Minutes are taken at each board meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board of Directors vote on positions held within the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LICENSES & PERMITS 1076. 1076. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OUTSIDE HELP 2700. 2700. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6HOLIDAY LIGHTING 28187. 28187. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BANK CHARGES 133. 0. 133. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0140629
IRS990/TotalAssetsEOYAmt0153710
IRS990/TotalAssetsGrp/BOYAmt0140629
IRS990/TotalAssetsGrp/EOYAmt0153710
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0254000
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt044082
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0196309
IRS990/TotalFunctionalExpensesGrp/TotalAmt0240391
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07793
IRS990/TotalLiabilitiesEOYAmt07265
IRS990/TotalLiabilitiesGrp/BOYAmt07793
IRS990/TotalLiabilitiesGrp/EOYAmt07265
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0132836
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0146445
IRS990/TotalProgramServiceExpensesAmt0196309
IRS990/TotalReportableCompFromOrgAmt056473
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0254000
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0140629
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0153710
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01059
IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt01059

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.85$0.27$0.58$3.20$3.34$0.14
2024Detailed filing. Detailed filing data is available for this year.$0.91$0.19$0.72$2.76$2.95$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.26$0.35$0.91$2.78$3.34$0.56
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.15$1.47$2.21$2.48$0.27
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.15$1.74$2.65$2.70$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.11$1.79$2.20$2.44$0.24
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.08$2.02$2.62$2.32$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.07$1.72$2.52$2.26$0.25
2017Detailed filing. Detailed filing data is available for this year.$1.54$0.07$1.46$2.54$2.40$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.41$0.08$1.33$2.29$2.22$0.07
2015Summary only. Only limited summary data is available for this year.$1.31$0.05$1.26$2.44$2.22$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.08$1.04$2.31$2.13$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.07$0.86$2.30$2.07$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.16$0.62$1.87
2011Summary only. Only limited summary data is available for this year.$0.39$0.16$0.24$2.26$2.00$0.26