Civic Intelligence

Jewish Studies Foundation Inc.

990 • Fiscal year 2017 • EIN 16-1497081

Aug 01, 2016 to Jul 31, 2017 • Filed on Dec 11, 2017

380 Empire BoulevardRochester, NY 14609

(585) 482-9770

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.80x

Higher debt load relative to assets than 92% of similar nonprofits.

2017 filings • NTEE X • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

73rd percentile

0.43x

Higher debt load relative to revenue than 73% of similar nonprofits.

2017 filings • NTEE X • $1M-$5M nonprofits • Source year 2017

Net Margin

22nd percentile

-4.4%

Higher net margin than 22% of similar nonprofits.

2017 filings • NTEE X • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

57th percentile

$6,150

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2017 filings • NTEE X • $1M-$5M nonprofits • Source year 2017

Asset Growth

12th percentile

-12%

Faster asset growth than 12% of similar nonprofits.

2017 filings • NTEE X • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

15th percentile

-20%

Faster revenue growth than 15% of similar nonprofits.

2017 filings • NTEE X • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$134,756

Down $17,608 (-12%) from 2016

Net Assets

Down

$26,356

Down $11,008 (-29%) from 2016

Liabilities

Down

$108,400

Down $6,600 (-5.7%) from 2016

Revenue

Down

$251,253

Down $62,632 (-20%) from 2016

Expenses

Down

$262,261

Down $39,115 (-13%) from 2016

Net Income

Down

-$11,008

Down $23,517 (-188%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2011: $150,545Liabilities 2011: $125,000Net Assets 2011: $25,5452011Assets 2012: $162,451Liabilities 2012: $125,000Net Assets 2012: $37,4512012Assets 2013: $150,252Liabilities 2013: $125,000Net Assets 2013: $25,2522013Assets 2014: $148,600Liabilities 2014: $125,000Net Assets 2014: $23,6002014Assets 2015: $149,855Liabilities 2015: $125,000Net Assets 2015: $24,8552015Assets 2016: $152,364Liabilities 2016: $115,000Net Assets 2016: $37,3642016Assets 2017: $134,756Liabilities 2017: $108,400Net Assets 2017: $26,3562017Assets 2018: $113,626Liabilities 2018: $101,800Net Assets 2018: $11,8262018Assets 2019: $104,208Liabilities 2019: $95,338Net Assets 2019: $8,8702019Assets 2020: $99,790Liabilities 2020: $92,038Net Assets 2020: $7,7522020Assets 2021: $89,104Liabilities 2021: $141,325Net Assets 2021: -$52,2212021Assets 2022: $96,578Liabilities 2022: $141,325Net Assets 2022: -$44,7472022Assets 2023: $119,450Liabilities 2023: $141,325Net Assets 2023: -$21,8752023Assets 2024: $109,290Liabilities 2024: $141,325Net Assets 2024: -$32,0352024Assets 2025: $58,711Liabilities 2025: $0Net Assets 2025: $58,7112025

Highlighted filing

2017

Assets$134,756
Liabilities$108,400
Net Assets$26,356

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $259,5362011Expenses 2012: $269,4272012Expenses 2013: $325,4222013Revenue 2014: $290,624Expenses 2014: $292,276Net Income 2014: -$1,6522014Revenue 2015: $274,571Expenses 2015: $273,316Net Income 2015: $1,2552015Revenue 2016: $313,885Expenses 2016: $301,376Net Income 2016: $12,5092016Revenue 2017: $251,253Expenses 2017: $262,261Net Income 2017: -$11,0082017Revenue 2018: $257,107Expenses 2018: $271,637Net Income 2018: -$14,5302018Revenue 2019: $267,775Expenses 2019: $270,731Net Income 2019: -$2,9562019Revenue 2020: $185,970Expenses 2020: $187,088Net Income 2020: -$1,1182020Revenue 2021: $29,853Expenses 2021: $89,826Net Income 2021: -$59,9732021Revenue 2022: $185,570Expenses 2022: $178,096Net Income 2022: $7,4742022Revenue 2023: $196,930Expenses 2023: $174,058Net Income 2023: $22,8722023Revenue 2024: $205,829Expenses 2024: $215,989Net Income 2024: -$10,1602024Revenue 2025: $225,535Expenses 2025: $134,789Net Income 2025: $90,7462025

Highlighted filing

2017

Revenue$251,253
Expenses$262,261
Net Income-$11,008
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Dec 11, 2017
Return Version
2016v3.0
Gross Receipts
$1,007,275
Mission and Program Overview

Mission

To further the study of jewish religion and culture or otherwise carry out the purpose of hillel community day school, inc. And ora academy

To further the study of jewish religion and culture or otherwise carry out the purpose of hillel community day school, inc

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$100,119$92,724▼ $7,395
Loans From Officers Directors$80,000$75,600▼ $4,400
Cash and Non-Interest-Bearing Accounts$46,763$36,550▼ $10,213
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$152,364$134,756▼ $17,608
Other Assets Total$5,482$5,482→ $0
Liabilities
Unsecured Notes Loans Payable$35,000$32,800▼ $2,200
Total Liabilities$115,000$108,400▼ $6,600
Net Assets / Fund Balance
Unrestricted Net Assets$37,364$26,356▼ $11,008
Total Net Assets Fund Balance$37,364$26,356▼ $11,008
Total Liabilities and Net Assets / Fund Balance$152,364$134,756▼ $17,608

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$85,062$88,049$173,111
Other Land Buildings$5,496$47,986$53,482
Equipment$2,166$17,973$20,139
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melinda GoldbergTreasurerPT$6,150$6,150
Keith NewmanDirectorPT$3,100$3,100

Board Members and Trustees

NameTitle
John AugustPresident
Ken BrackerDirector
Robert CornellSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$251,253
Change in Net Assets
$-11,008
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,630
Grants and Similar Amounts Paid$122,381
Total Fundraising Expense$117,304
Salaries, Compensation, and Employee Benefits$9,250
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$122,381--$122,381
Occupancy--$89,305$89,305
Current Officers, Directors, Trustees, and Key Employees-$9,250-$9,250
Depreciation Depletion-$7,395-$7,395
Fees for Services Management--$4,236$4,236
Insurance-$2,389-$2,389
Fees for Services Accounting-$2,200-$2,200
Other Expenses-$1,136$4,619$1,136
All Other Expenses-$206$439$645
Total Functional Expenses$122,381$22,576$117,304$262,261
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Hillel Comm Day SchoolRochester, NY-Jewish Education$120,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$817,565
Gaming Direct Expenses$756,022
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
Loans from Officers, Directors, Trustees, and Key Employees$80,000$75,600▼ $4,400
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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

Form 990, Part VI, Line 11B: Form 990 Review Process

Board members review 990 annually

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Conflict of interest forms reviewed annually

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Jewish Studies Foundation Inc
EIN
16-1497081
Phone
5854829770
Address
380 EMPIRE BOULEVARD, ROCHESTER, NY 14609

Signing Officer

Name
John August
Title
President
Signed
2017-12-11
Discuss with paid preparer
Yes

Organization Details

Formed
1996
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
100

Preparer

Firm
Gray Locey CPA Pc
Address
2401 MONROE AVE, ROCHESTER, NY 14618-3026
Preparer
Richard N Gray
Phone
5852448080
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Non-named supporting organizations are designated based on the purpose of futhering the study of Jewish religion and culture.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section A, Line 1: Description Of How Supported Organizations Are Desigated
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt02
IRS990ScheduleA/SupportedOrganizationsTotalCnt02
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0160743038
IRS990ScheduleA/SupportedOrgInformationGrp/EIN1463612357
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd1false
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd17
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0120000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt12381
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0HILLEL COMMUNITY DAY SCHOOL
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1NEXT LEVEL AND BEYOND
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt0122381
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02166
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017973
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020139
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt085062
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt088049
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0173111
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05496
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt047986
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt053482
IRS990ScheduleD/TotalBookValueLandBuildingsAmt092724
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0375106
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0274188
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0649294
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0756022
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0447303
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0370262
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0817565
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt061543
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt071006
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt035690
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt035316
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt017861
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt017861
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt035722
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0JOHN AUGUST
IRS990ScheduleG/GamingManagerServicesProvTxt0GENERAL MANAGEMENT
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0MELINDA GOLDBERG
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0380 EMPIRE BOULEVARD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ROCHESTER
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd014609
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0120000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0JEWISH EDUCATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0HILLEL COMM DAY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0160743038
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0191 FAIRFIELD DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ROCHESTER
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd014620
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THEY HAVE MONTHLY MEETINGS TO DETERMINE DISTRIBUTIONS OF PROFITS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt080000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JOHN AUGUST
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDEN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS REVIEW 990 ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST FORMS REVIEWED ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0152364
IRS990/TotalAssetsEOYAmt0134756
IRS990/TotalAssetsGrp/BOYAmt0152364
IRS990/TotalAssetsGrp/EOYAmt0134756
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0117304

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$2.26$1.35$0.91
2024Detailed filing. Detailed filing data is available for this year.$1.09$1.41$0.32$2.06$2.16$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.19$1.41$0.22$1.97$1.74$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.97$1.41$0.45$1.86$1.78$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.89$1.41$0.52$0.30$0.90$0.60
2020Detailed filing. Detailed filing data is available for this year.$1.00$0.92$0.08$1.86$1.87$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.04$0.95$0.09$2.68$2.71$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.14$1.02$0.12$2.57$2.72$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.35$1.08$0.26$2.51$2.62$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.52$1.15$0.37$3.14$3.01$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.50$1.25$0.25$2.75$2.73$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.49$1.25$0.24$2.91$2.92$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$1.25$0.25$3.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$1.25$0.37$2.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$1.25$0.26$2.60