Civic Intelligence

Har Jehuda Cemetery

990 • Fiscal year 2019 • EIN 23-0722338

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 26, 2021

8400 Lansdowne AvenueUpper Darby, PA 19082

(610) 724-9739

Siviq Scores

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

Liabilities / Assets

96th percentile

0.39x

Higher debt load relative to assets than 96% of similar nonprofits.

2019 filings • 501(c)13 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

95th percentile

0.59x

Higher debt load relative to revenue than 95% of similar nonprofits.

2019 filings • 501(c)13 • <$500k nonprofits • Source year 2019

Net Margin

34th percentile

-2.7%

Higher net margin than 34% of similar nonprofits.

2019 filings • 501(c)13 • <$500k nonprofits • Source year 2019

Top Officer Pay

98th percentile

$46,500

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

2019 filings • 501(c)13 • <$500k nonprofits • Source year 2019

Asset Growth

1st percentile

-63%

Faster asset growth than 1% of similar nonprofits.

2019 filings • 501(c)13 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2018 to 2019

Assets

Down

$420,669

Down $711,752 (-63%) from 2018

Net Assets

Down

$256,022

Down $579,348 (-69%) from 2018

Liabilities

Down

$164,647

Down $132,404 (-45%) from 2018

Revenue

Up

$280,961

Up $280,961 from 2018

Expenses

Up

$288,620

Up $280,643 (+3518%) from 2018

Net Income

Up

-$7,659

Up $318 (+4.0%) from 2018

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

2019

Assets$420,669
Liabilities$164,647
Net Assets$256,022

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

2019

Revenue$280,961
Expenses$288,620
Net Income-$7,659
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 26, 2021
Return Version
2019v5.1
Gross Receipts
$396,830
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$300,425$302,115▲ $1,690
Rtn Earn Endowment Incm Other Fnds$263,681$256,022▼ $7,659
Accounts Receivable$133,809$109,007▼ $24,802
Inventories for Sale or Use$9,547$9,547→ $0
Cash and Non-Interest-Bearing Accounts$1,935--
Total Assets$452,966$420,669▼ $32,297
Other Assets Total$7,250--
Liabilities
Accounts Payable and Accrued Expenses$189,285$164,647▼ $24,638
Total Liabilities$189,285$164,647▼ $24,638
Net Assets / Fund Balance
Total Net Assets Fund Balance$263,681$256,022▼ $7,659
Total Liabilities and Net Assets / Fund Balance$452,966$420,669▼ $32,297

Asset Categories

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

Employees

NameTitleBaseTotal
Larry MoskowitzPresident$46,500$46,500
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$280,961
Change in Net Assets
$-7,659
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$288,620
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-$277,228-$277,228
Insurance-$11,392-$11,392
Total Functional Expenses$0$288,620$0$288,620
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
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

O12 - Form 990 governing body review (Part VI, line 11

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 Avenue, Upper Darby, PA 19082

Signing Officer

Name
Larry Moskowitz
Title
Operating Manag
Phone
6107249739
Signed
2021-11-26
Discuss with paid preparer
Yes

Organization Details

Formed
1900
Legal Domicile
Pa
Voting Board Members
3
Independent Board Members
3
Employees
5
Volunteers
3

Preparer

Firm
Kristin T McIlvaine CPA
Address
PO Box 29, Pitman, NJ 08071
Preparer
Kristin T McIlvaine CPA
Phone
6093136501
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Investments and other uncollectible receivables in opening balance sheet were adjusted to current value in opening balance sheet

Raw XML Appendix235 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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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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No mirrored PDF or thumbnail assets are attached yet.

Filings