Civic Intelligence

Har Jehuda Cemetery

990 • Fiscal year 2020 • EIN 23-0722338

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

8400 Lansdowne AveUpper Darby, PA 19082

(610) 789-2104

Siviq Scores

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

Liabilities / Assets

94th percentile

0.25x

Higher debt load relative to assets than 94% of similar nonprofits.

2020 filings • 501(c)13 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

93rd percentile

0.38x

Higher debt load relative to revenue than 93% of similar nonprofits.

2020 filings • 501(c)13 • <$500k nonprofits • Source year 2020

Net Margin

59th percentile

22%

Higher net margin than 59% of similar nonprofits.

2020 filings • 501(c)13 • <$500k nonprofits • Source year 2020

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2020 filings • 501(c)13 • <$500k nonprofits • Source year 2020

Asset Growth

61st percentile

3.3%

Faster asset growth than 61% of similar nonprofits.

2020 filings • 501(c)13 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

49th percentile

2.1%

Faster revenue growth than 49% of similar nonprofits.

2020 filings • 501(c)13 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$434,744

Up $14,075 (+3.3%) from 2019

Net Assets

Up

$327,009

Up $70,987 (+28%) from 2019

Liabilities

Down

$107,735

Down $56,912 (-35%) from 2019

Revenue

Up

$286,876

Up $5,915 (+2.1%) from 2019

Expenses

Down

$223,139

Down $65,481 (-23%) from 2019

Net Income

Up

$63,737

Up $71,396 (+932%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2011: $565,631Liabilities 2011: $3,590,033Net Assets 2011: -$3,024,4022011Assets 2012: $705,646Liabilities 2012: $3,754,799Net Assets 2012: -$3,049,1532012Assets 2013: $675,179Liabilities 2013: $3,824,410Net Assets 2013: -$3,149,2312013Assets 2016: $837,625Liabilities 2016: $0Net Assets 2016: $837,6252016Assets 2017: $869,619Liabilities 2017: $351Net Assets 2017: $869,2682017Assets 2018: $1,132,421Liabilities 2018: $297,051Net Assets 2018: $835,3702018Assets 2019: $420,669Liabilities 2019: $164,647Net Assets 2019: $256,0222019Assets 2020: $434,744Liabilities 2020: $107,735Net Assets 2020: $327,0092020Assets 2021: $260,531Liabilities 2021: $100,975Net Assets 2021: $159,5562021Assets 2022: $285,000Liabilities 2022: $105,376Net Assets 2022: $179,6242022

Highlighted filing

2020

Assets$434,744
Liabilities$107,735
Net Assets$327,009

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $0Expenses 2011: $16,611Net Income 2011: -$16,6112011Revenue 2012: $0Expenses 2012: $11,121Net Income 2012: -$11,1212012Revenue 2013: $0Expenses 2013: $9,625Net Income 2013: -$9,6252013Revenue 2016: $0Expenses 2016: $8,618Net Income 2016: -$8,6182016Revenue 2017: $0Expenses 2017: $8,253Net Income 2017: -$8,2532017Revenue 2018: $0Expenses 2018: $7,977Net Income 2018: -$7,9772018Revenue 2019: $280,961Expenses 2019: $288,620Net Income 2019: -$7,6592019Revenue 2020: $286,876Expenses 2020: $223,139Net Income 2020: $63,7372020Revenue 2021: $279,006Expenses 2021: $446,459Net Income 2021: -$167,4532021Revenue 2022: $247,392Expenses 2022: $227,324Net Income 2022: $20,0682022

Highlighted filing

2020

Revenue$286,876
Expenses$223,139
Net Income$63,737
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$404,825
Mission and Program Overview

Mission

Provide cemetery graves and related services to persons of the Jewish Faith.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$263,272$327,009▲ $63,737
Land, Buildings, and Equipment, Net$302,115$302,115→ $0
Accounts Receivable$109,007$113,487▲ $4,480
Cash and Non-Interest-Bearing Accounts-$9,595-
Inventories for Sale or Use$9,547$9,547→ $0
Total Assets$427,919$434,744▲ $6,825
Other Assets Total$7,250--
Liabilities
Mortgage Notes Payable Secured by Investment Property-$93,900-
Accounts Payable and Accrued Expenses$164,647$13,835▼ $150,812
Total Liabilities$164,647$107,735▼ $56,912
Net Assets / Fund Balance
Total Net Assets Fund Balance$263,272$327,009▲ $63,737
Total Liabilities and Net Assets / Fund Balance$427,919$434,744▲ $6,825

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$73,003$128,928-
Land$166,743--
Equipment$62,369$774,260-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Larry MoskowitzPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$286,876
Change in Net Assets
$63,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$223,139
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses-$213,568-$213,568
Insurance-$9,571-$9,571
Total Functional Expenses$0$223,139$0$223,139
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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 governing body review Part VI line 11

A copy of the return was provided to the board for review.

CEO executive director top management comp Part VI line 15A

compensation is set and approved by the board

Governing documents etc available to public Part VI line 19

The tax return and financial statements are available for review

Filing and Contact Details

Filer

Filer Name
Har Jehuda Cemetery
EIN
23-0722338
Address
8400 Lansdowne Ave, Upper Darby, PA 19082

Signing Officer

Name
Lawrence Moskowitz
Title
Director
Phone
6107249739
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1900
Legal Domicile
Pa
Voting Board Members
0
Independent Board Members
0
Employees
5
Volunteers
4

Preparer

Firm
Kristin T McIlvaine CPA
Address
PO Box 29, Pitman, NJ 08071
Preparer
Kristin T McIlvaine CPA
Phone
6093136501
Raw XML Appendix241 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0164647
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt013835
IRS990/AccountsReceivableGrp/BOYAmt0109007
IRS990/AccountsReceivableGrp/EOYAmt0113487
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Provide cemetery graves and related services to persons of the Jewish Faith.
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0Larry Moskowitz
IRS990/BooksInCareOfDetail/PhoneNum06107892104
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0333 Patriot Dr
IRS990/BooksInCareOfDetail/USAddress/CityNm0Swedesboro
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NJ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd008085
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt09595
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0117949
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0223139
IRS990/CYOtherRevenueAmt0286876
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt063737
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0223139
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0286876
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0Provide cemetery graves and related services to persons of the Jewish Faith
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0Larry Moskowitz
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01900
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0404825
IRS990/GrossSalesOfInventoryAmt0404825
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt09571
IRS990/InsuranceGrp/TotalAmt09571
IRS990/InventoriesForSaleOrUseGrp/BOYAmt09547
IRS990/InventoriesForSaleOrUseGrp/EOYAmt09547
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0903188
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0302115
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0302115
IRS990/LandBldgEquipCostOrOtherBssAmt01205303
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Provide cemetery graves and related services to persons of the Jewish Faith.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt093900
IRS990/NetAssetsOrFundBalancesBOYAmt0263272
IRS990/NetAssetsOrFundBalancesEOYAmt0327009
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0286876
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0286876
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07250
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Operations and management
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0213568
IRS990/OtherExpensesGrp/TotalAmt0213568
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt063737
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0263272
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0327009
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt073003
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0128928
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0201931
IRS990ScheduleD/EquipmentGrp/BookValueAmt062369
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0774260
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0836629
IRS990ScheduleD/LandGrp/BookValueAmt0166743
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0166743
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0302115
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the return was provided to the board for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1compensation is set and approved by the board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The tax return and financial statements are available for review
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0427919
IRS990/TotalAssetsEOYAmt0434744
IRS990/TotalAssetsGrp/BOYAmt0427919
IRS990/TotalAssetsGrp/EOYAmt0434744
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0223139
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0223139
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0164647
IRS990/TotalLiabilitiesEOYAmt0107735
IRS990/TotalLiabilitiesGrp/BOYAmt0164647
IRS990/TotalLiabilitiesGrp/EOYAmt0107735
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0263272
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0327009
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0286876
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0286876
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0427919
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0434744
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Lawrence Moskowitz
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum06107249739
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Har Jehuda Cemetery
ReturnHeader/Filer/BusinessNameControlTxt0HARJ
ReturnHeader/Filer/EIN0230722338
ReturnHeader/Filer/USAddress/AddressLine1Txt08400 Lansdowne Ave
ReturnHeader/Filer/USAddress/CityNm0Upper Darby
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019082
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464508434
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kristin T McIlvaine CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 29
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pitman
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008071
ReturnHeader/PreparerPersonGrp/PhoneNum06093136501
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kristin T McIlvaine CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-15T22:41:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Lawrence
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Moskowitz
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings