Civic Intelligence

Jack & Elizabeth Gellman

EIN 16-1605106 • Amherst, NY

4053 Maple RoadAmherst, NY 14226
Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

NTEE X • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.01x

Higher debt load relative to revenue than 35% of similar nonprofits.

NTEE X • $5M-$10M nonprofits • Source year 2024

Net Margin

1st percentile

-644%

Higher net margin than 1% of similar nonprofits.

NTEE X • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

NTEE X • $5M-$10M nonprofits • Source year 2024

Asset Growth

7th percentile

-9.4%

Faster asset growth than 7% of similar nonprofits.

NTEE X • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-78%

Faster revenue growth than 5% of similar nonprofits.

NTEE X • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$6,901,453

Down $719,487 (-9.4%) from 2023

Liabilities

Down

$635

Down $69,052 (-99%) from 2023

Net Assets

Down

$6,900,818

Down $650,435 (-8.6%) from 2023

Revenue

Down

$101,000

Down $349,000 (-78%) from 2023

Expenses

Down

$751,435

Down $263,136 (-26%) from 2023

Net Income

Down

-$650,435

Down $85,864 (-15%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $2,179,599Liabilities 2011: $1,7352011Assets 2012: $2,059,413Liabilities 2012: $378Net Assets 2012: $2,059,0352012Assets 2013: $2,079,894Liabilities 2013: $11Net Assets 2013: $2,079,8832013Assets 2014: $2,189,506Liabilities 2014: $10,787Net Assets 2014: $2,178,7192014Assets 2015: $2,183,620Liabilities 2015: $6,147Net Assets 2015: $2,177,4732015Assets 2016: $3,349,248Liabilities 2016: $294Net Assets 2016: $3,348,9542016Assets 2017: $3,372,784Liabilities 2017: $25,066Net Assets 2017: $3,347,7182017Assets 2018: $3,724,131Liabilities 2018: $77,654Net Assets 2018: $3,646,4772018Assets 2019: $3,637,027Liabilities 2019: $20,811Net Assets 2019: $3,616,2162019Assets 2020: $5,013,982Liabilities 2020: $17,273Net Assets 2020: $4,996,7092020Assets 2021: $5,787,120Liabilities 2021: $313,115Net Assets 2021: $5,474,0052021Assets 2022: $8,317,079Liabilities 2022: $201,255Net Assets 2022: $8,115,8242022Assets 2023: $7,620,940Liabilities 2023: $69,687Net Assets 2023: $7,551,2532023Assets 2024: $6,901,453Liabilities 2024: $635Net Assets 2024: $6,900,8182024

Highlighted filing

2024

Assets$6,901,453
Liabilities$635
Net Assets$6,900,818

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $120,000Expenses 2011: $1,670Net Income 2011: $118,3302011Expenses 2012: $123,8292012Revenue 2013: $22,000Expenses 2013: $1,152Net Income 2013: $20,8482013Revenue 2014: $100,000Expenses 2014: $1,164Net Income 2014: $98,8362014Revenue 2015: $0Expenses 2015: $1,246Net Income 2015: -$1,2462015Revenue 2016: $1,173,000Expenses 2016: $1,519Net Income 2016: $1,171,4812016Revenue 2017: $0Expenses 2017: $1,236Net Income 2017: -$1,2362017Revenue 2018: $300,000Expenses 2018: $1,241Net Income 2018: $298,7592018Revenue 2019: $0Expenses 2019: $30,261Net Income 2019: -$30,2612019Revenue 2020: $1,402,018Expenses 2020: $21,525Net Income 2020: $1,380,4932020Revenue 2021: $500,000Expenses 2021: $22,704Net Income 2021: $477,2962021Revenue 2022: $2,700,000Expenses 2022: $58,181Net Income 2022: $2,641,8192022Revenue 2023: $450,000Expenses 2023: $1,014,571Net Income 2023: -$564,5712023Revenue 2024: $101,000Expenses 2024: $751,435Net Income 2024: -$650,4352024

Highlighted filing

2024

Revenue$101,000
Expenses$751,435
Net Income-$650,435

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.90$0.00$6.90$0.10$0.75$0.65
2023Detailed filing. Detailed filing data is available for this year.$7.62$0.07$7.55$0.45$1.01$0.56
2022Detailed filing. Detailed filing data is available for this year.$8.32$0.20$8.12$2.70$0.06$2.64
2021Detailed filing. Detailed filing data is available for this year.$5.79$0.31$5.47$0.50$0.02$0.48
2020Detailed filing. Detailed filing data is available for this year.$5.01$0.02$5.00$1.40$0.02$1.38
2019Detailed filing. Detailed filing data is available for this year.$3.64$0.02$3.62$0.00$0.03$0.03
2018Detailed filing. Detailed filing data is available for this year.$3.72$0.08$3.65$0.30$0.00$0.30
2017Detailed filing. Detailed filing data is available for this year.$3.37$0.03$3.35$0.00$0.00$0.00
2016Detailed filing. Detailed filing data is available for this year.$3.35$0.00$3.35$1.17$0.00$1.17
2015Detailed filing. Detailed filing data is available for this year.$2.18$0.01$2.18$0.00$0.00$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.19$0.01$2.18$0.10$0.00$0.10
2013Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.02$0.00$0.02
2012Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.12
2011Summary only. Only limited summary data is available for this year.$2.18$0.00$0.12$0.00$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.2
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ARTHUR GELLMANPresident-$0--
SUSAN GELLMANVice President-$0--
SONIA YOUNGSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Jack & Elizabeth Gellman
EIN
16-1605106
Phone
7168334986
Address
4053 MAPLE ROAD, AMHERST, NY 14226

Signing Officer

Name
Arthur Gellman
Title
President
Phone
7168334986
Signed
2025-11-04
Discuss with paid preparer
Yes

Preparer

Firm
Chiampou Travis Besaw & Kershner Llp
Address
45 BRYANT WOODS NORTH, AMHERST, NY 14228
Preparer
Lisa Laroussi
Phone
7166302400
Raw XML Appendix385 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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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm0ARTHUR GELLMAN
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IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd00
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd00
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd00
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd00
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd00
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd00
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd00
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd00
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd00
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd01
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd00
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd01
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd00
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd00
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd00
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd01
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm0JENNIFER ZULAWSKI
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd00
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt04053 MAPLE ROAD
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0AMHERST
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0NY
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd014226
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd00
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd00
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd00
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0NY
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd00
IRS990PF/StatementsRegardingActyGrp/PhoneNum07168334986
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd00
IRS990PF/StatementsRegardingActyGrp/Section4955ManagersTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section4955OrganizationTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd00
IRS990PF/StatementsRegardingActyGrp/TaxReimbursedAmt00
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd00
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0N/A
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt00
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm0ARTHUR GELLMAN
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd0X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt00
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd00
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt02484
IRS990PF/UndistributedIncomeGrp/AppliedToPriorYearsAmt00
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt00
IRS990PF/UndistributedIncomeGrp/CorpusDistri170b1EOr4942g3Amt00
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt02484
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt012784
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt015906
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt03122
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt012784
IRS990PF/UndistributedIncomeGrp/PriorYearDeficiencyOrTaxAmt00
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt00
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt05606
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt03122
IRS990PF/UndistributedIncomeGrp/Taxable1Amt00
IRS990PF/UndistributedIncomeGrp/Taxable2Amt00
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt015906
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt012784
IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt00
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorNum01
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm0ARTHUR AND SUSAN GELLMAN L'CHAIM TR
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt04053 MAPLE RD
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm0AMHERST
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd0NY
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd014226
IRS990ScheduleB/ContributorInformationGrp/PersonContributionInd0X
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0100000
IRS990ScheduleB/GeneralRuleInd0X
IRS990ScheduleB/Organization501c3ExemptPFInd0X
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt0111372
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt1368025
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt2689523
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt30
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt46039
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt5643
LandEtcSchedule2/LandEtcGrp/BookValueAmt02706034
LandEtcSchedule2/LandEtcGrp/BookValueAmt12170080
LandEtcSchedule2/LandEtcGrp/BookValueAmt2636483
LandEtcSchedule2/LandEtcGrp/BookValueAmt31316842
LandEtcSchedule2/LandEtcGrp/BookValueAmt424158
LandEtcSchedule2/LandEtcGrp/BookValueAmt53857
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt0BUILDING
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt1LAND IMPROVEMENTS
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt2FURNITURE, FIXTURES & EQUIPMENT
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt3LAND
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt4FURNITURE, FIXTURES & EQUIPMENT
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt5PAINTING
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt02817406
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt12538105
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt21326006
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt31316842
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt430197
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt54500
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt10
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0BANK CHARGES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1OVERNIGHT DELIVERY
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2INSURANCE
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt121
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt21976
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt0486
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt121
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt0486
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt142
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt21976
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/AdjustedNetIncomeAmt00
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt01629
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt0PROFESSIONAL FEES
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/DisbursementsCharitablePrpsAmt01629
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt00
TaxesSchedule/TaxesDetail/AdjustedNetIncomeAmt00
TaxesSchedule/TaxesDetail/AdjustedNetIncomeAmt10
TaxesSchedule/TaxesDetail/Amt0250
TaxesSchedule/TaxesDetail/Amt1772
TaxesSchedule/TaxesDetail/CategoryTxt0NYS TAXES
TaxesSchedule/TaxesDetail/CategoryTxt1PROPERTY TAXES
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt0250
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt1772
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt00
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt10
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ARTHUR GELLMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07168334986
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JACK & ELIZABETH GELLMAN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TORAH FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0JACK
ReturnHeader/Filer/EIN0161605106
ReturnHeader/Filer/PhoneNum07168334986
ReturnHeader/Filer/USAddress/AddressLine1Txt04053 MAPLE ROAD
ReturnHeader/Filer/USAddress/CityNm0AMHERST
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014226
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161468002
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHIAMPOU TRAVIS BESAW & KERSHNER LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt045 BRYANT WOODS NORTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AMHERST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014228
ReturnHeader/PreparerPersonGrp/PhoneNum07166302400
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA LAROUSSI
ReturnHeader/ReturnTs02025-11-06T00:05:02-06:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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