Civic Intelligence

Yeshiva Beth Abraham of Jerusalem Inc

EIN 13-6163106 • 501(c)3 • New York, NY

Profile

To voluntarily assist the house of religious learning known as yeshiva beth abraham of jerusalem in israel and the operation of religious services and learning known as congregation beth abraham

12 East 46 Street Ste 301DNew York, NY 10017
Siviq Scores

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

Liabilities / Assets

81st percentile

0.41x

Higher debt load relative to assets than 81% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.50x

Higher debt load relative to revenue than 75% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Source year 2024

Net Margin

32nd percentile

-0.5%

Higher net margin than 32% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE X • $1M-$5M nonprofits • Source year 2024

Asset Growth

35th percentile

-0.4%

Faster asset growth than 35% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-5.4%

Faster revenue growth than 32% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$2,445,511

Down $11,010 (-0.4%) from 2023

Liabilities

Down

$1,008,296

Down $115 (-0.0%) from 2023

Net Assets

Down

$1,437,215

Down $10,895 (-0.8%) from 2023

Operations
Liabilities / Revenue75th percentileNet Margin32nd percentile

Revenue

Down

$1,999,932

Down $115,271 (-5.4%) from 2023

Expenses

Down

$2,010,827

Down $811,445 (-29%) from 2023

Net Income

Up

-$10,895

Up $696,174 (+98%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,884,447Liabilities 2011: $376,289Net Assets 2011: $1,508,1582011Assets 2012: $1,922,383Liabilities 2012: $326,089Net Assets 2012: $1,596,2942012Assets 2013: $1,964,459Liabilities 2013: $323,847Net Assets 2013: $1,640,6122013Assets 2014: $1,915,578Liabilities 2014: $360,361Net Assets 2014: $1,555,2172014Assets 2015: $2,521,108Liabilities 2015: $388,597Net Assets 2015: $2,132,5112015Assets 2016: $2,824,709Liabilities 2016: $1,288,597Net Assets 2016: $1,536,1122016Assets 2017: $2,439,914Liabilities 2017: $1,024,911Net Assets 2017: $1,415,0032017Assets 2018: $2,826,726Liabilities 2018: $1,007,527Net Assets 2018: $1,819,1992018Assets 2019: $2,478,616Liabilities 2019: $1,001,096Net Assets 2019: $1,477,5202019Assets 2020: $2,847,361Liabilities 2020: $1,004,996Net Assets 2020: $1,842,3652020Assets 2021: $3,466,228Liabilities 2021: $1,009,522Net Assets 2021: $2,456,7062021Assets 2022: $3,171,643Liabilities 2022: $1,016,464Net Assets 2022: $2,155,1792022Assets 2023: $2,456,521Liabilities 2023: $1,008,411Net Assets 2023: $1,448,1102023Assets 2024: $2,445,511Liabilities 2024: $1,008,296Net Assets 2024: $1,437,2152024

Highlighted filing

2024

Assets$2,445,511
Liabilities$1,008,296
Net Assets$1,437,215
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $1,184,852Expenses 2011: $1,160,822Net Income 2011: $24,0302011Revenue 2012: $1,267,229Expenses 2012: $1,179,093Net Income 2012: $88,1362012Revenue 2013: $1,569,719Expenses 2013: $1,525,401Net Income 2013: $44,3182013Revenue 2014: $1,560,278Expenses 2014: $1,645,673Net Income 2014: -$85,3952014Revenue 2015: $2,219,302Expenses 2015: $1,642,008Net Income 2015: $577,2942015Revenue 2016: $2,770,302Expenses 2016: $3,366,701Net Income 2016: -$596,3992016Revenue 2017: $2,659,939Expenses 2017: $2,781,048Net Income 2017: -$121,1092017Revenue 2018: $2,170,916Expenses 2018: $1,766,720Net Income 2018: $404,1962018Revenue 2019: $1,817,526Expenses 2019: $2,159,205Net Income 2019: -$341,6792019Revenue 2020: $2,293,081Expenses 2020: $1,928,236Net Income 2020: $364,8452020Revenue 2021: $3,305,402Expenses 2021: $2,691,061Net Income 2021: $614,3412021Revenue 2022: $2,740,887Expenses 2022: $3,042,414Net Income 2022: -$301,5272022Revenue 2023: $2,115,203Expenses 2023: $2,822,272Net Income 2023: -$707,0692023Revenue 2024: $1,999,932Expenses 2024: $2,010,827Net Income 2024: -$10,8952024

Highlighted filing

2024

Revenue$1,999,932
Expenses$2,010,827
Net Income-$10,895
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,445,511
Liabilities
$1,008,296
Net assets
$1,437,215
Revenue
$1,999,932
Expenses
$2,010,827
Net income
-$10,895
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.45$1.01$1.44$2.00$2.01$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$1.01$1.45$2.12$2.82$0.71
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.17$1.02$2.16$2.74$3.04$0.30
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.47$1.01$2.46$3.31$2.69$0.61
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$1.00$1.84$2.29$1.93$0.36
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$1.00$1.48$1.82$2.16$0.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$1.01$1.82$2.17$1.77$0.40
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$1.02$1.42$2.66$2.78$0.12
2016Summary only. Only limited summary data is available for this year.$2.82$1.29$1.54$2.77$3.37$0.60
2015Summary only. Only limited summary data is available for this year.$2.52$0.39$2.13$2.22$1.64$0.58
2014Summary only. Only limited summary data is available for this year.$1.92$0.36$1.56$1.56$1.65$0.09
2013Summary only. Only limited summary data is available for this year.$1.96$0.32$1.64$1.57$1.53$0.04
2012Summary only. Only limited summary data is available for this year.$1.92$0.33$1.60$1.27$1.18$0.09
2011Summary only. Only limited summary data is available for this year.$1.88$0.38$1.51$1.18$1.16$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$2,106,460
Mission and Program Overview

Mission

To voluntarily assist the house of religious learning known as yeshiva beth abraham of jerusalem in israel and the operation of religious services and learning known as congregation beth abraham

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,448,110$1,437,215▼ $10,895
Land, Buildings, and Equipment, Net$754,007$720,586▼ $33,421
Savings and Temporary Cash Investments$210,329$541,606▲ $331,277
Investments in Publicly Traded Securities$367,039$366,945▼ $94
Investments Other Securities$314,122$311,889▼ $2,233
Other Notes and Loans Receivable, Net$300,000$300,000→ $0
Cash and Non-Interest-Bearing Accounts$340,267$136,382▼ $203,885
Pledges and Grants Receivable$156,120$55,680▼ $100,440
Prepaid Expenses and Deferred Charges$6,592$4,378▼ $2,214
Total Assets$2,456,521$2,445,511▼ $11,010
Other Assets Total$8,045$8,045→ $0
Liabilities
Unsecured Notes Loans Payable$700,000$700,000→ $0
Mortgage Notes Payable Secured by Investment Property$300,000$300,000→ $0
Other Liabilities$7,900$7,900→ $0
Accounts Payable and Accrued Expenses$511$396▼ $115
Total Liabilities$1,008,411$1,008,296▼ $115
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,448,110$1,437,215▼ $10,895
Total Liabilities and Net Assets / Fund Balance$2,456,521$2,445,511▼ $11,010

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$483,927$256,971$740,898
Land$185,224-$185,224
Equipment$20,460$157,267$177,727
Other Land Buildings$30,975$11,020$41,995
Other Securities$311,889--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$805,879-▲ $2,774-$808,653
2023$804,466-▲ $1,413-$805,879
2022$804,017-▲ $449-$804,466
2021$802,935-▲ $1,082-$804,017
2020$801,282-▲ $1,653-$802,935
Compensation and Service Providers
Top Officer Pay62nd percentile

Board Members and Trustees

NameTitle
Shaul KopelowitzChairman of the Board
Jacob DyckmanPresident
Aaron KopelowitzVice President
Moshe SchwarzmanVice President
Aron KopelowitzSecretary
Moshe KopelowitzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,795,584
Program Service Revenue
$8,238
Investment Income
$121,066
Other Revenue
$75,044
All Other Contributions
$1,532,835
Change in Net Assets
$-10,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,826,567
Other Expenses$174,068
Total Fundraising Expense$73,376
Salaries, Compensation, and Employee Benefits$10,192
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,826,567--$1,826,567
Travel--$51,388$51,388
Other Expenses$48,571$5,748$6,486$48,571
Depreciation Depletion$33,421--$33,421
Insurance$17,218$281$281$17,780
Other Salaries and Wages-$4,637$4,638$9,275
Payroll Taxes-$458$459$917
Fees for Services Legal$550--$550
Total Functional Expenses$1,926,327$11,124$73,376$2,010,827
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$80,034
Fundraising Gross Income$31,845
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner$177,043$25,000$13,980$11,020
Luncheon$42,375$1,845$3,726$-1,881
Total Events$294,594$31,845$80,034$-48,189
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposit$7,900
Governance and Compliance

Governance Checklist

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

Officer directors etc family relationship Part VI line 2

“Aron kopelowitz, moshe kopelowitz, and shaul kopelowitz are brothers. Aaron kopelowitz is a first cousin to the three brothers.”

Form 990 governing body review Part VI line 11

“The return is reviewed with the tax preparer before it is filed.”

Conflict of interest policy compliance Part VI line 12C

“All payments made by the organization are reviewed by at least one member of the governing body. In the event a member of the governing body or a relative of a member of the governing body is reimbursed for an expense, approval is obtained from an independent member of the governing body.”

CEO executive director top management comp Part VI line 15A

“The organization does not compensate any members of the governing body. All officers and directors do not receive compensation”

Other officer or key employee compensation Part VI line 15B

“The organization does not compensate any officers and has no key employees”

Governing documents etc available to public Part VI line 19

“Upon request the organization will make the documents available.”

Filing and Contact Details

Filer

Filer Name
Yeshiva Beth Abraham of Jerusalem Inc
EIN
13-6163106
In Care Of
% JACOB DYCKMAN
Phone
2128190355
Address
12 EAST 46 STREET STE 301D, NEW YORK, NY 10017

Signing Officer

Name
Jacob Dyckman
Title
President
Phone
2128190355
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacob Dyckman
Formed
1945
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
1

Preparer

Firm
Nathan G Farber Pc
Address
144-39 70 AVENUE, FLUSHING, NY 11367
Preparer
Nathan G Farber
Phone
7182680099
Supplemental Narrative

Additional Explanations

General explanation attachment

“.form 990 part v - question 7g -the organization did not receive any contributions of qualified intellectual property.form 990 part v - question 7h - the organization did not receive any contributions of cars, boats, airplanes or other vehicles..attachment to schedule f -.purpose of grant to organization outside the united states -. Payment of salaries of rabbis and instructors of bible and religious studies, purchase of religious articles and clothing and the expansion of the campus of yeshiva beth abraham of jerusalem in israel.part ii - manner of cash disbursement -.check and wire transfer”

Raw XML AppendixShowing 400 of 489 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.

Path#Value
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
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IRS990/CollectionsOfArtInd0false
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IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
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IRS990/ConservationEasementsInd0false
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IRS990/CYOtherRevenueAmt075044
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IRS990/CYRevenuesLessExpensesAmt0-10895
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IRS990/DescribedInSection501c3Ind0true
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IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm0JACOB DYCKMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1SHAUL KOPELOWITZ
IRS990/Form990PartVIISectionAGrp/PersonNm2AARON KOPELOWITZ
IRS990/Form990PartVIISectionAGrp/PersonNm3MOSHE SCHWARZMAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN OF THE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
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IRS990/LocalChaptersInd0false
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IRS990/MoreThan5000KToOrgInd0true
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0PUBLICATION OF RELIGIOUS TEXT TO INCREASE JEWISH KNOWLEDGE AND RELIGION. THE TEXT IS BASED ON THE TEACHINGS OF THE GRAND RABBI OF YESHIVA BETH ABRAHAM OF JERUSALEM IN ISRAEL
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSIT
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0MIDDLE EAST AND NORTH AFRICA
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ARON KOPELOWITZ, MOSHE KOPELOWITZ, AND SHAUL KOPELOWITZ ARE BROTHERS. AARON KOPELOWITZ IS A FIRST COUSIN TO THE THREE BROTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN IS REVIEWED WITH THE TAX PREPARER BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL PAYMENTS MADE BY THE ORGANIZATION ARE REVIEWED BY AT LEAST ONE MEMBER OF THE GOVERNING BODY. IN THE EVENT A MEMBER OF THE GOVERNING BODY OR A RELATIVE OF A MEMBER OF THE GOVERNING BODY IS REIMBURSED FOR AN EXPENSE, APPROVAL IS OBTAINED FROM AN INDEPENDENT MEMBER OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT COMPENSATE ANY MEMBERS OF THE GOVERNING BODY. ALL OFFICERS AND DIRECTORS DO NOT RECEIVE COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS AND HAS NO KEY EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST THE ORGANIZATION WILL MAKE THE DOCUMENTS AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6.FORM 990 PART V - QUESTION 7G -THE ORGANIZATION DID NOT RECEIVE ANY CONTRIBUTIONS OF QUALIFIED INTELLECTUAL PROPERTY.FORM 990 PART V - QUESTION 7H - THE ORGANIZATION DID NOT RECEIVE ANY CONTRIBUTIONS OF CARS, BOATS, AIRPLANES OR OTHER VEHICLES..ATTACHMENT TO SCHEDULE F -.PURPOSE OF GRANT TO ORGANIZATION OUTSIDE THE UNITED STATES -. PAYMENT OF SALARIES OF RABBIS AND INSTRUCTORS OF BIBLE AND RELIGIOUS STUDIES, PURCHASE OF RELIGIOUS ARTICLES AND CLOTHING AND THE EXPANSION OF THE CAMPUS OF YESHIVA BETH ABRAHAM OF JERUSALEM IN ISRAEL.PART II - MANNER OF CASH DISBURSEMENT -.CHECK AND WIRE TRANSFER
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2

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