Civic Intelligence

Yeshivat Ohel Torah

990 • Fiscal year 2014 • EIN 11-3335344

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 21, 2015

2600 Ocean AveBrooklyn, NY 11229

(718) 332-2600

Siviq Scores

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

Liabilities / Assets

47th percentile

0.04x

Higher debt load relative to assets than 47% of similar nonprofits.

2014 filings • NTEE X • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

40th percentile

0.03x

Higher debt load relative to revenue than 40% of similar nonprofits.

2014 filings • NTEE X • $1M-$5M nonprofits • Source year 2014

Net Margin

41st percentile

3.6%

Higher net margin than 41% of similar nonprofits.

2014 filings • NTEE X • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

75th percentile

$62,207

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2014 filings • NTEE X • $1M-$5M nonprofits • Source year 2014

Asset Growth

43rd percentile

2.0%

Faster asset growth than 43% of similar nonprofits.

2014 filings • NTEE X • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

42nd percentile

1.1%

Faster revenue growth than 42% of similar nonprofits.

2014 filings • NTEE X • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,668,180

Up $32,383 (+2.0%) from 2013

Net Assets

Up

$1,598,613

Up $68,289 (+4.5%) from 2013

Liabilities

Down

$69,567

Down $35,906 (-34%) from 2013

Revenue

Up

$2,102,350

Up $22,713 (+1.1%) from 2013

Expenses

Up

$2,027,235

Up $38,932 (+2.0%) from 2013

Net Income

Down

$75,115

Down $16,219 (-18%) from 2013

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $1,241,315Liabilities 2011: $160,254Net Assets 2011: $1,081,0612011Assets 2012: $1,515,517Liabilities 2012: $63,816Net Assets 2012: $1,451,7012012Assets 2013: $1,635,797Liabilities 2013: $105,473Net Assets 2013: $1,530,3242013Assets 2014: $1,668,180Liabilities 2014: $69,567Net Assets 2014: $1,598,6132014Assets 2015: $1,917,996Liabilities 2015: $91,394Net Assets 2015: $1,826,6022015Assets 2016: $2,046,230Liabilities 2016: $170,828Net Assets 2016: $1,875,4022016Assets 2017: $2,067,664Liabilities 2017: $210,214Net Assets 2017: $1,857,4502017Assets 2018: $1,994,915Liabilities 2018: $164,726Net Assets 2018: $1,830,1892018Assets 2019: $2,233,263Liabilities 2019: $189,575Net Assets 2019: $2,043,6882019Assets 2020: $4,035,878Liabilities 2020: $1,756,808Net Assets 2020: $2,279,0702020Assets 2021: $3,366,081Liabilities 2021: $262,823Net Assets 2021: $3,103,2582021Assets 2022: $8,047,662Liabilities 2022: $2,310,962Net Assets 2022: $5,736,7002022Assets 2023: $8,083,076Liabilities 2023: $2,335,118Net Assets 2023: $5,747,9582023Assets 2024: $7,634,958Liabilities 2024: $2,212,190Net Assets 2024: $5,422,7682024

Highlighted filing

2014

Assets$1,668,180
Liabilities$69,567
Net Assets$1,598,613

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,827,6032011Expenses 2012: $1,880,7762012Revenue 2013: $2,079,637Expenses 2013: $1,988,303Net Income 2013: $91,3342013Revenue 2014: $2,102,350Expenses 2014: $2,027,235Net Income 2014: $75,1152014Revenue 2015: $2,401,261Expenses 2015: $2,168,326Net Income 2015: $232,9352015Revenue 2016: $2,309,699Expenses 2016: $2,258,168Net Income 2016: $51,5312016Revenue 2017: $2,482,930Expenses 2017: $2,492,800Net Income 2017: -$9,8702017Revenue 2018: $2,427,701Expenses 2018: $2,444,717Net Income 2018: -$17,0162018Revenue 2019: $2,617,246Expenses 2019: $2,401,631Net Income 2019: $215,6152019Revenue 2020: $4,515,226Expenses 2020: $4,274,702Net Income 2020: $240,5242020Revenue 2021: $7,392,830Expenses 2021: $6,491,024Net Income 2021: $901,8062021Revenue 2022: $5,932,089Expenses 2022: $3,204,398Net Income 2022: $2,727,6912022Revenue 2023: $3,179,128Expenses 2023: $3,154,394Net Income 2023: $24,7342023Revenue 2024: $2,850,736Expenses 2024: $3,126,915Net Income 2024: -$276,1792024

Highlighted filing

2014

Revenue$2,102,350
Expenses$2,027,235
Net Income$75,115
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 21, 2015
Return Version
2013v4.0
Gross Receipts
$2,102,350
Mission and Program Overview

Mission

To conduct a school for Hebrew religious education

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$684,567$696,946▲ $12,379
Land, Buildings, and Equipment, Net$377,517$368,223▼ $9,294
Accounts Receivable$178,109$249,251▲ $71,142
Savings and Temporary Cash Investments$216,053$222,534▲ $6,481
Pledges and Grants Receivable$169,551$121,226▼ $48,325
Prepaid Expenses and Deferred Charges$10,000$10,000→ $0
Total Assets$1,635,797$1,668,180▲ $32,383
Liabilities
Accounts Payable and Accrued Expenses$71,473$41,567▼ $29,906
Unsecured Notes Loans Payable$34,000$28,000▼ $6,000
Total Liabilities$105,473$69,567▼ $35,906
Net Assets / Fund Balance
Unrestricted Net Assets$1,130,324$1,198,613▲ $68,289
Temporarily Rstr Net Assets$400,000$400,000→ $0
Total Net Assets Fund Balance$1,530,324$1,598,613▲ $68,289
Total Liabilities and Net Assets / Fund Balance$1,635,797$1,668,180▲ $32,383

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$368,223$49,319-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David CohenTrustee & DeanFT$35,807$26,400$62,207

Board Members and Trustees

NameTitle
Daniel ChremTrustee
Joseph CohenTrustee
Meir Ben AbuTrustee
Yosef Haim TerebeloTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$585,025
Program Service Revenue
$1,510,844
Investment Income
$6,481
Other Revenue
$0
All Other Contributions
$531,596
Change in Net Assets
$75,115
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,154,615
Other Expenses$872,620
Total Fundraising Expense$32,927
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$715,779$68,694-$784,473
Other Employee Benefits$239,255--$239,255
Occupancy$134,087--$134,087
All Other Expenses$83,685$35,503-$119,188
Current Officers, Directors, Trustees, and Key Employees$33,831$33,831-$67,662
Payroll Taxes$63,225--$63,225
Insurance$58,946--$58,946
Other Expenses$47,981-$32,927$32,927
Depreciation Depletion$16,556--$16,556
Travel$8,645$6,319-$14,964
Fees for Services Accounting-$8,541-$8,541
Office Expenses$3,390$3,446-$6,836
Fees for Services Other$3,579--$3,579
Total Functional Expenses$1,837,974$156,334$32,927$2,027,235
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 11

The tax return is delivered in draft form for review by the officers. Once reviewed and changes made, the return is sent to the trustees for review & approval. If approved the return is finalized and mailed to the executive office for signature.

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

The board fills out a conflict of interest policy once a year, if an issue arises during the year it is brought up at the next scheduled meeting.

Form 990, Part VI, Section B, line 15

Compensation for all officers are reviewed by the board of trustees. An analysis of salaries & benefits is prepared. This analysis is based on a survey of three other non profit organizations. Additionally, comparable organization compensation packages are compilied from form 990's filed with the internal revenue service. The analysis is presented to the board for review. This process is completed without participation of compensated members of the board. All compensation decisions requires unanimous approval of the voting members of the board. Upon approval, the board informs the salaried officers of the board decision.

Form 990, Part VI, Section C, line 19

The governing documents, confilct of interest policy,and financial statements are available to the public at the organization's office during business hours.

Filing and Contact Details

Filer

EIN
11-3335344
Phone
7183322600

Signing Officer

Name
David Cohen
Title
Dean & Trustee
Phone
7183322600
Signed
2015-01-21

Organization Details

Principal Officer
David Cohen
Formed
1996
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
3
Employees
48
Volunteers
0

Preparer

Preparer
Eli Oelbaum
Phone
2122278034
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Rounding -2. Estimated Uncollectible Pledges -6,824.

Raw XML Appendix360 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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IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
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IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NEWSPAPER AD PUBLISHED IN MEDIA OF GENERAL CIRCULATION IN COMMUNITY SERVED
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1ADMINISTRATIVE GRANT FROM MANDATED SERVICES $37,317
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS DELIVERED IN DRAFT FORM FOR REVIEW BY THE OFFICERS. ONCE REVIEWED AND CHANGES MADE, THE RETURN IS SENT TO THE TRUSTEES FOR REVIEW & APPROVAL. IF APPROVED THE RETURN IS FINALIZED AND MAILED TO THE EXECUTIVE OFFICE FOR SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD FILLS OUT A CONFLICT OF INTEREST POLICY ONCE A YEAR, IF AN ISSUE ARISES DURING THE YEAR IT IS BROUGHT UP AT THE NEXT SCHEDULED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR ALL OFFICERS ARE REVIEWED BY THE BOARD OF TRUSTEES. AN ANALYSIS OF SALARIES & BENEFITS IS PREPARED. THIS ANALYSIS IS BASED ON A SURVEY OF THREE OTHER NON PROFIT ORGANIZATIONS. ADDITIONALLY, COMPARABLE ORGANIZATION COMPENSATION PACKAGES ARE COMPILIED FROM FORM 990'S FILED WITH THE INTERNAL REVENUE SERVICE. THE ANALYSIS IS PRESENTED TO THE BOARD FOR REVIEW. THIS PROCESS IS COMPLETED WITHOUT PARTICIPATION OF COMPENSATED MEMBERS OF THE BOARD. ALL COMPENSATION DECISIONS REQUIRES UNANIMOUS APPROVAL OF THE VOTING MEMBERS OF THE BOARD. UPON APPROVAL, THE BOARD INFORMS THE SALARIED OFFICERS OF THE BOARD DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFILCT OF INTEREST POLICY,AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S OFFICE DURING BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Rounding -2. Estimated Uncollectible Pledges -6,824.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0400000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0400000
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01635797
IRS990/TotalAssetsEOYAmt01668180
IRS990/TotalAssetsGrp/BOYAmt01635797
IRS990/TotalAssetsGrp/EOYAmt01668180
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0585025
IRS990/TotalEmployeeCnt048
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt032927
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0156334
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01837974
IRS990/TotalFunctionalExpensesGrp/TotalAmt02027235
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0105473
IRS990/TotalLiabilitiesEOYAmt069567
IRS990/TotalLiabilitiesGrp/BOYAmt0105473
IRS990/TotalLiabilitiesGrp/EOYAmt069567
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01530324
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01598613
IRS990/TotalOtherCompensationAmt026400
IRS990/TotalProgramServiceExpensesAmt01837974
IRS990/TotalProgramServiceRevenueAmt01510844
IRS990/TotalReportableCompFromOrgAmt035807
IRS990/TotalRevenueGrp/ExclusionAmt06481
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01510844
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02102350
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01635797
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01668180
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt06319
IRS990/TravelGrp/ProgramServicesAmt08645
IRS990/TravelGrp/TotalAmt014964
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01130324
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01198613
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt034000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt028000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102600 OCEAN AVE
IRS990/USAddress/City0BROOKLYN
IRS990/USAddress/State0NY
IRS990/USAddress/ZIPCode011229
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID COHEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DEAN & TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07183322600
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-01-21
ReturnHeader/Filer/BusinessName/BusinessNameLine10YESHIVAT OHEL TORAH
ReturnHeader/Filer/BusinessNameControlTxt0YESH
ReturnHeader/Filer/EIN0113335344
ReturnHeader/Filer/PhoneNum07183322600
ReturnHeader/Filer/USAddress/AddressLine102600 OCEAN AVE
ReturnHeader/Filer/USAddress/City0BROOKLYN
ReturnHeader/Filer/USAddress/State0NY
ReturnHeader/Filer/USAddress/ZIPCode011229
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0133641196
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10HIRSCH OELBAUM BRAM HANOVER CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10111 BROADWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0NYC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode010006
ReturnHeader/PreparerPersonGrp/PhoneNum02122278034
ReturnHeader/PreparerPersonGrp/PreparationDt02015-01-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELI OELBAUM
ReturnHeader/ReturnTs02015-01-21T12:34:58-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.63$2.21$5.42$2.85$3.13$0.28
2023Detailed filing. Detailed filing data is available for this year.$8.08$2.34$5.75$3.18$3.15$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.05$2.31$5.74$5.93$3.20$2.73
2021Detailed filing. Detailed filing data is available for this year.$3.37$0.26$3.10$7.39$6.49$0.90
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.04$1.76$2.28$4.52$4.27$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.19$2.04$2.62$2.40$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.16$1.83$2.43$2.44$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.07$0.21$1.86$2.48$2.49$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.05$0.17$1.88$2.31$2.26$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.09$1.83$2.40$2.17$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.67$0.07$1.60$2.10$2.03$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.11$1.53$2.08$1.99$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.06$1.45$1.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.16$1.08$1.83
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $1M-$5M nonprofits