Civic Intelligence

Machon L'Choson Mishpat Inc

990 • Fiscal year 2017 • EIN 26-1995974

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 22, 2018

Organization ProfileWWW.MACHONMISHPAT.COM
3673 Bedford AvenueBrooklyn, NY 11229

(877) 845-8455

Siviq Scores

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

Liabilities / Assets

77th percentile

0.20x

Higher debt load relative to assets than 77% of similar nonprofits.

2017 filings • NTEE X30 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.05x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • NTEE X30 • <$500k nonprofits • Source year 2017

Net Margin

70th percentile

10%

Higher net margin than 70% of similar nonprofits.

2017 filings • NTEE X30 • <$500k nonprofits • Source year 2017

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2017 filings • NTEE X30 • <$500k nonprofits • Source year 2017

Asset Growth

35th percentile

-12%

Faster asset growth than 35% of similar nonprofits.

2017 filings • NTEE X30 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

14%

Faster revenue growth than 61% of similar nonprofits.

2017 filings • NTEE X30 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$95,474

Down $64,552 (-40%) from 2015

Net Assets

Down

$76,762

Down $48,871 (-39%) from 2015

Liabilities

Down

$18,712

Down $15,681 (-46%) from 2015

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin70th percentile

Revenue

Down

$400,050

Down $19,605 (-4.7%) from 2015

Expenses

Down

$358,900

Down $25,012 (-6.5%) from 2015

Net Income

Up

$41,150

Up $5,407 (+15%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

$200K$150K$100K$50K$0-$50KAssets 2014: $124,279Liabilities 2014: $34,389Net Assets 2014: $89,8902014Assets 2015: $160,026Liabilities 2015: $34,393Net Assets 2015: $125,6332015Assets 2017: $95,474Liabilities 2017: $18,712Net Assets 2017: $76,7622017Assets 2019: $82,620Liabilities 2019: $1,355Net Assets 2019: $81,2652019Assets 2020: $81,190Liabilities 2020: $38,581Net Assets 2020: $42,6092020Assets 2022: $74,451Liabilities 2022: $77,292Net Assets 2022: -$2,8412022Assets 2024: $79,280Liabilities 2024: $75,217Net Assets 2024: $4,0632024

Highlighted filing

2017

Assets$95,474
Liabilities$18,712
Net Assets$76,762
Open 2017 Filing

Operations Trend

Revenue Growth61st percentile

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

$1.0M$500K$0-$500KRevenue 2014: $397,374Expenses 2014: $418,467Net Income 2014: -$21,0932014Revenue 2015: $419,655Expenses 2015: $383,912Net Income 2015: $35,7432015Revenue 2017: $400,050Expenses 2017: $358,900Net Income 2017: $41,1502017Revenue 2019: $500,922Expenses 2019: $546,344Net Income 2019: -$45,4222019Revenue 2020: $474,568Expenses 2020: $509,387Net Income 2020: -$34,8192020Revenue 2022: $592,057Expenses 2022: $570,896Net Income 2022: $21,1612022Revenue 2024: $754,802Expenses 2024: $764,561Net Income 2024: -$9,7592024

Highlighted filing

2017

Revenue$400,050
Expenses$358,900
Net Income$41,150
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 22, 2018
Return Version
2017v2.3
Gross Receipts
$412,724
Mission and Program Overview

Mission

The machon lchoshen mishpat (machon) was organized to raise awareness, educate and provide related services in the field of jewish business law. Specifically, awareness and practice of halacha in relation to business matters both domestically and in the office (e.g. Finance, contracts, conveyance, dispute resolution) is practically non-existent or at best misunderstood. This is true of the layman as well as practicing professionals. It is our purpose to make the population aware of the applicability of halacha to everyday business matters and how modern business and halacha can and should coexist and thrive.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$34,372$30,535▼ $3,837
Cash and Non-Interest-Bearing Accounts$1,642$27,205▲ $25,563
Pledges and Grants Receivable$59,650$24,171▼ $35,479
Intangible Assets$12,063$12,063→ $0
Investments in Publicly Traded Securities-$1,500-
Prepaid Expenses and Deferred Charges$345--
Total Assets$108,072$95,474▼ $12,598
Liabilities
Other Liabilities$23,170--
Accounts Payable and Accrued Expenses$42,850$12,712▼ $30,138
Unsecured Notes Loans Payable-$6,000-
Total Liabilities$66,020$18,712▼ $47,308
Net Assets / Fund Balance
Unrestricted Net Assets$42,052$76,762▲ $34,710
Total Net Assets Fund Balance$42,052$76,762▲ $34,710
Total Liabilities and Net Assets / Fund Balance$108,072$95,474▼ $12,598

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$30,535$55,509-
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
Joseph I KazarnovskyDirector
Moshe HartsteinDirector
Rabbi Otto CohenDean
Revenue and Support

Revenue Composition

Contributions and Grants
$395,218
Program Service Revenue
$17,506
Investment Income
$0
Other Revenue
$-12,674
All Other Contributions
$310,215
Change in Net Assets
$41,150
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,349
Salaries, Compensation, and Employee Benefits$162,151
Grants and Similar Amounts Paid$18,400
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$131,020--$131,020
Occupancy$79,100--$79,100
Office Expenses$50,568--$50,568
Other Employee Benefits$19,513--$19,513
Grants to Domestic Orgs$18,400--$18,400
Information Technology$13,263--$13,263
Payroll Taxes$11,618--$11,618
Travel$9,159--$9,159
Fees for Services Other$9,148--$9,148
Fees for Services Accounting$6,810--$6,810
Insurance$6,464--$6,464
Other Expenses$3,837--$3,837
Total Functional Expenses$358,900$0$0$358,900
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cong Kehilas BelzBrooklyn, NY501c3Religious$18,400
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$12,674
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner$85,003-$8,134-
Total Events$85,003-$12,674$-12,674
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
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, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
MACHON L'CHOSON MISHPAT INC
EIN
26-1995974
Phone
8778458455
Address
3673 BEDFORD AVENUE, BROOKLYN, NY 11229
Doing Business As
Business Halacha Institute

Signing Officer

Name
Rabbi Otto Cohen
Title
Dean
Phone
8778458455
Signed
2018-10-22

Organization Details

Principal Officer
Rabbi Otto Cohen
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
11

Preparer

Firm
ZELL & ETTINGER CPA'S
Address
3001 AVENUE M, BROOKLYN, NY 11210-4744
Preparer
Jeffrey Zell
Phone
7186921212
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The machon lchoshen mishpat (machon) was organized to raise awareness, educate and provide related services in the field of jewish business law. Specifically, awareness and practice of halacha in relation to business matters both domestically and in the office (e.g. Finance, contracts, conveyance, dispute resolution) is practically non-existent or at best misunderstood. This is true of the layman as well as practicing professionals. It is our purpose to make the population aware of the applicability of halacha to everyday business matters and how modern business and halacha can and should coexist and thrive.”

Form 990, Part XI, Line 9

“Prior period adjustments -6,440”

Raw XML Appendix329 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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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01435 51ST STREET
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MACHON LCHOSHEN MISHPAT (MACHON) WAS ORGANIZED TO RAISE AWARENESS, EDUCATE AND PROVIDE RELATED SERVICES IN THE FIELD OF JEWISH BUSINESS LAW. SPECIFICALLY, AWARENESS AND PRACTICE OF HALACHA IN RELATION TO BUSINESS MATTERS BOTH DOMESTICALLY AND IN THE OFFICE (E.G. FINANCE, CONTRACTS, CONVEYANCE, DISPUTE RESOLUTION) IS PRACTICALLY NON-EXISTENT OR AT BEST MISUNDERSTOOD. THIS IS TRUE OF THE LAYMAN AS WELL AS PRACTICING PROFESSIONALS. IT IS OUR PURPOSE TO MAKE THE POPULATION AWARE OF THE APPLICABILITY OF HALACHA TO EVERYDAY BUSINESS MATTERS AND HOW MODERN BUSINESS AND HALACHA CAN AND SHOULD COEXIST AND THRIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR PERIOD ADJUSTMENTS -6,440
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0108072
IRS990/TotalAssetsEOYAmt095474
IRS990/TotalAssetsGrp/BOYAmt0108072
IRS990/TotalAssetsGrp/EOYAmt095474
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0395218
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0358900
IRS990/TotalFunctionalExpensesGrp/TotalAmt0358900
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt066020
IRS990/TotalLiabilitiesEOYAmt018712
IRS990/TotalLiabilitiesGrp/BOYAmt066020
IRS990/TotalLiabilitiesGrp/EOYAmt018712
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt042052
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt076762
IRS990/TotalProgramServiceExpensesAmt0358900
IRS990/TotalProgramServiceRevenueAmt017506
IRS990/TotalRevenueGrp/ExclusionAmt010500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07006
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0400050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0108072
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt095474
IRS990/TravelGrp/ProgramServicesAmt09159
IRS990/TravelGrp/TotalAmt09159
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt042052
IRS990/UnrestrictedNetAssetsGrp/EOYAmt076762
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt06000
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
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IRS990/WhistleblowerPolicyInd0false
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DEAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08778458455
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MACHON L'CHOSON MISHPAT INC
ReturnHeader/Filer/BusinessNameControlTxt0MACH
ReturnHeader/Filer/EIN0261995974
ReturnHeader/Filer/PhoneNum08778458455
ReturnHeader/Filer/USAddress/AddressLine1Txt03673 BEDFORD AVENUE
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011229
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02DCF38AB59F86E35A2B0CF1A394A9892034EF811
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C51D661E616F1BE6D8E22CC8979B03D372B6286F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0100.2.44.235
ReturnHeader/FilingSecurityInformation/IPDt02018-10-22
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:24:55
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0113090078
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ZELL & ETTINGER CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03001 AVENUE M
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKLYN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0112104744
ReturnHeader/PreparerPersonGrp/PhoneNum07186921212
ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY ZELL
ReturnHeader/ReturnTs02018-10-22T14:24:55-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$95,474
Liabilities
$18,712
Net assets
$76,762
Revenue
$400,050
Expenses
$358,900
Net income
$41,150
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.75$0.04$7.55$7.65$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.77$0.03$5.92$5.71$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.39$0.43$4.75$5.09$0.35
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.01$0.81$5.01$5.46$0.45
2017Detailed filing. Detailed filing data is available for this year.$0.95$0.19$0.77$4.00$3.59$0.41
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$0.34$1.26$4.20$3.84$0.36
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.34$0.90$3.97$4.18$0.21