Civic Intelligence

Congregation Shaarei Kodesh of Boca Raton Inc

EIN 20-1284887 • 501(c)3 • Boca Raton, FL

Profile

The organization's mission is to provide a center for jewish learning, worship and activities.

19785 Hampton DriveBoca Raton, FL 33434-2839

www.shaareikodesh.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

24th percentile

-8.5%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

32nd percentile

-2.0%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

2nd percentile

-82%

Faster revenue growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,876,733

Down $38,578 (-2.0%) from 2015

Liabilities

Flat

$0

Flat from 2015

Net Assets

Down

$1,876,733

Down $38,578 (-2.0%) from 2015

Revenue

Down

$455,545

Down $2,072,509 (-82%) from 2015

Expenses

Down

$494,123

Down $186,902 (-27%) from 2015

Net Income

Down

-$38,578

Down $1,885,607 (-102%) from 2015

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $52,865Liabilities 2011: $0Net Assets 2011: $52,8652011Assets 2012: $72,134Liabilities 2012: $0Net Assets 2012: $72,1342012Assets 2013: $70,355Liabilities 2013: $0Net Assets 2013: $70,3552013Assets 2014: $68,282Liabilities 2014: $0Net Assets 2014: $68,2822014Assets 2015: $1,915,311Liabilities 2015: $0Net Assets 2015: $1,915,3112015Assets 2016: $1,876,733Liabilities 2016: $0Net Assets 2016: $1,876,7332016

Highlighted filing

2016

Assets$1,876,733
Liabilities$0
Net Assets$1,876,733

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $403,164Expenses 2011: $375,210Net Income 2011: $27,9542011Expenses 2012: $361,5422012Revenue 2013: $410,196Expenses 2013: $411,975Net Income 2013: -$1,7792013Revenue 2014: $397,266Expenses 2014: $399,339Net Income 2014: -$2,0732014Revenue 2015: $2,528,054Expenses 2015: $681,025Net Income 2015: $1,847,0292015Revenue 2016: $455,545Expenses 2016: $494,123Net Income 2016: -$38,5782016

Highlighted filing

2016

Revenue$455,545
Expenses$494,123
Net Income-$38,578

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 10, 2017
Return Version
2015v3.0
Gross Receipts
$517,398
Mission and Program Overview

Mission

The organization's mission is to provide a center for jewish learning, worship and activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$408,441$1,459,002▲ $1,050,561
Cash and Non-Interest-Bearing Accounts$1,506,870$417,731▼ $1,089,139
Total Assets$1,915,311$1,876,733▼ $38,578
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,915,311$1,876,733▼ $38,578
Total Net Assets Fund Balance$1,915,311$1,876,733▼ $38,578
Total Liabilities and Net Assets / Fund Balance$1,915,311$1,876,733▼ $38,578
Compensation and Service Providers

Board Members and Trustees

NameTitle
Judy RichmanCo-president
Elaine AronoffTrustee
Harvey FineTrustee
Iona SosnoskiTrustee
Matthew WeissTrustee
Nan BerkowitzTrustee
Sandra GoldmanTrustee
Suzanne BringTrustee
Tracy EliasTrustee
Harvey HarlingExecutive VP
Sharon LubinRecording Secretary
Heidi AronsonTreasurer
Howard KatzVP Administration
Gwen KushnickVP Membership/programming
Gloria MorensteinVP Programming
Revenue and Support

Revenue Composition

Contributions and Grants
$84,187
Program Service Revenue
$370,488
Investment Income
$11,415
Other Revenue
$-10,545
All Other Contributions
$57,384
Change in Net Assets
$-38,578
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$309,937
Salaries, Compensation, and Employee Benefits$183,467
Grants and Similar Amounts Paid$719
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$173,270--$173,270
Occupancy$100,134--$100,134
All Other Expenses$71,811--$71,811
Other Expenses$18,858--$18,858
Payroll Taxes$10,197--$10,197
Insurance$9,017--$9,017
Office Expenses$4,024--$4,024
Conferences and Meetings$1,601--$1,601
Grants to Domestic Individuals$719--$719
Advertising$550--$550
Total Functional Expenses$494,123$0$0$494,123
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$10,545
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Formal Gala$26,803-$9,945-
Total Events$26,803-$10,545$-10,545
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
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

Governance Explanations

Form 990, Part VI, Section B, Line 11

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

The form 990 and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Congregation Shaarei Kodesh of Boca
EIN
20-1284887
Phone
5618526555
Address
19785 HAMPTON DRIVE, BOCA RATON, FL 33434-2839

Signing Officer

Name
Heidi Aronson
Title
Co-president
Phone
5618526555
Signed
2017-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Raphan
Formed
2004
Legal Domicile
Fl
Voting Board Members
15
Independent Board Members
15
Employees
9
Volunteers
30

Preparer

Firm
Rehmann Robson LLC
Address
7805 NW BEACON SQ BLVD STE 201, BOCA RATON, FL 33487
Preparer
Daniel Robinson CPA
Phone
5619991982
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

High holy holiday expenses: program service expenses 13,110. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,110. Security expense: program service expenses 10,131. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,131. Utilities expenses: program service expenses 8,208. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,208. Scholar in residence: program service expenses 7,376. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,376. Shabbat expenses: program service expenses 6,079. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,079. Kiddush/oneg expenses: program service expenses 5,191. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,191. Cleaning expenses: program service expenses 5,075. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,075. Credit card fees: program service expenses 4,790. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,790. Repairs & maintenance: program service expenses 4,381. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,381. Website expense: program service expenses 3,243. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,243. Telephone expenses: program service expenses 3,153. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,153. Management expenses: program service expenses 988. Management and general expenses 0. Fundraising expenses 0. Total expenses 988. Licenses: program service expenses 86. Management and general expenses 0. Fundraising expenses 0. Total expenses 86.

Form 990

Congregation shaarei kodesh of boca raton ("the organization") submits this return as a final return. While the organization will continue to operate as a tax exempt organization, it was discovered that as a public charity under 170(b)(1)(a)(1), it had no form 990 filing requirements. While the organization has filed form 990 annually since it's inception in 2004, it will no longer be doing so.

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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt044832
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt017837
IRS990/ProgSrvcAccomActy3Grp/Desc0HIGH HOLY DAYS
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt013110
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt089680
IRS990/ProgSrvcAccomActyOtherGrp/Desc0VARIOUS, INCLUDING KOL NIDRE APPEAL, MEMORIAL BOOK, FUNDRAISINGS, PURIM, B'NAI MITZVAH, KIDDUSH
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt089756
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt0719
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0108978
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02207150
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01197
IRS990/PYInvestmentIncomeAmt011577
IRS990/PYOtherExpensesAmt0495228
IRS990/PYOtherRevenueAmt0-14969
IRS990/PYProgramServiceRevenueAmt0324296
IRS990/PYRevenuesLessExpensesAmt01847029
IRS990/PYSalariesCompEmpBnftPaidAmt0184600
IRS990/PYTotalExpensesAmt0681025
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02528054
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-38578
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0153993
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt026803
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt026803
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010545
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FORMAL GALA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt026803
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt026803
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-10545
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09945
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09945
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0600
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0600
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HIGH HOLY HOLIDAY EXPENSES: PROGRAM SERVICE EXPENSES 13,110. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,110. SECURITY EXPENSE: PROGRAM SERVICE EXPENSES 10,131. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,131. UTILITIES EXPENSES: PROGRAM SERVICE EXPENSES 8,208. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,208. SCHOLAR IN RESIDENCE: PROGRAM SERVICE EXPENSES 7,376. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,376. SHABBAT EXPENSES: PROGRAM SERVICE EXPENSES 6,079. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,079. KIDDUSH/ONEG EXPENSES: PROGRAM SERVICE EXPENSES 5,191. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,191. CLEANING EXPENSES: PROGRAM SERVICE EXPENSES 5,075. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,075. CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 4,790. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,790. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 4,381. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,381. WEBSITE EXPENSE: PROGRAM SERVICE EXPENSES 3,243. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,243. TELEPHONE EXPENSES: PROGRAM SERVICE EXPENSES 3,153. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,153. MANAGEMENT EXPENSES: PROGRAM SERVICE EXPENSES 988. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 988. LICENSES: PROGRAM SERVICE EXPENSES 86. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 86.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONGREGATION SHAAREI KODESH OF BOCA RATON ("THE ORGANIZATION") SUBMITS THIS RETURN AS A FINAL RETURN. WHILE THE ORGANIZATION WILL CONTINUE TO OPERATE AS A TAX EXEMPT ORGANIZATION, IT WAS DISCOVERED THAT AS A PUBLIC CHARITY UNDER 170(B)(1)(A)(1), IT HAD NO FORM 990 FILING REQUIREMENTS. WHILE THE ORGANIZATION HAS FILED FORM 990 ANNUALLY SINCE IT'S INCEPTION IN 2004, IT WILL NO LONGER BE DOING SO.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01915311
IRS990/TotalAssetsEOYAmt01876733
IRS990/TotalAssetsGrp/BOYAmt01915311
IRS990/TotalAssetsGrp/EOYAmt01876733
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt084187
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0494123
IRS990/TotalFunctionalExpensesGrp/TotalAmt0494123
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01915311
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01876733
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt089756
IRS990/TotalOtherProgSrvcGrantAmt0719
IRS990/TotalOtherProgSrvcRevenueAmt0108978
IRS990/TotalProgramServiceExpensesAmt0494123
IRS990/TotalProgramServiceRevenueAmt0370488
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0870
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0370488
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0455545
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01915311
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01876733
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01915311
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01876733
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt019785 HAMPTON DRIVE
IRS990/USAddress/CityNm0BOCA RATON
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd0334342839
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.SHAAREIKODESH.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0HEIDI ARONSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-PRESIDENT

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