Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
EIN 26-4006143 • 501(c)3 • Lubbock, TX
Profile
Jerusalem lights seeks to provide and share the wisdom of traditional torah teachings with all sincere spiritual seekers regardless of their race, religion, gender or orientation, emphasizing the ennoblement of the human spirit, the brotherhood of mankind, and the nurturing and development of each individual's personal faith and relationship with the creator.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 0.7% of source-year revenue.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
64th percentile
Faster revenue growth than 64% of similar nonprofits.
Assets
Down$290,933
Down $16,370 (-5.3%) from 2023
Liabilities
Up$5,700
Up $2,725 (+92%) from 2023
Net Assets
Down$285,233
Down $19,095 (-6.3%) from 2023
Revenue
Down$296,368
Down $20,346 (-6.4%) from 2023
Expenses
Down$315,463
Down $71,415 (-18%) from 2023
Net Income
Up-$19,095
Up $51,069 (+73%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The entity is organized to educate all individuals, regardless of any religious affiliation, of the importance of the biblical and historical concept of the holy temple in jerusalem as described in the torah of the jewish people, and explained by the rabbinical sages of israel since time immemorial, and with emphasis on the universal ideas of peace and harmony that the holy temple represents as shown by the prophets of israel in the bible.
Jerusalem lights seeks to provide and share the wisdom of traditional torah teachings with all sincere spiritual seekers regardless of their race,religion, gender or orientation, emphasizing the ennoblement of the human spirit, the brotherhood of mankind, and the nurturing and development of each individual's personal faith and relationship with the creator.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $307,303 | $290,933 | ▼ $16,370 |
| Total Assets | $307,303 | $290,933 | ▼ $16,370 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $2,975 | $5,700 | ▲ $2,725 |
| Total Liabilities | $2,975 | $5,700 | ▲ $2,725 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $304,328 | $285,233 | ▼ $19,095 |
| Total Net Assets Fund Balance | $304,328 | $285,233 | ▼ $19,095 |
| Total Liabilities and Net Assets / Fund Balance | $307,303 | $290,933 | ▼ $16,370 |
| Name | Title |
|---|---|
| Rabbi Chaim Richman | President |
| Katy Holladay | Board Member |
| Brody Gibson | Secretary |
| Chandler Gibson | Treasurer |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $300,000 |
| Other Expenses | $15,463 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Foreign Grants | $300,000 | - | - | $300,000 |
| Office Expenses | - | $13,263 | - | $13,263 |
| Fees for Services Accounting | - | $2,200 | - | $2,200 |
| Total Functional Expenses | $300,000 | $15,463 | $0 | $315,463 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Brody gibson chandler gibson secretary treasurer father/son”
“The 990 is reviewed by one of the board members of the organization before the tax return is forwarded to the entire board for their review and approval before submittal to the tax authorities.”
“Governing documents are supplied upon request.”
“The director of the organization, rabbi chaim richman, and his sons, shlomo richman and hillel richman, each received salaries, including social benefits, from the israeli recipient organization, jerusalem lights, israel, a registered israeli nonprofit organization, in the amounts of 73,554, 50,232 and 52,215 respectively during tax year 2024.”
“Jerusalem lights seeks to provide and share the wisdom of traditional torah teachings with all sincere spiritual seekers regardless of their race, religion, gender or orientation, emphasizing the ennoblement of the human spirit, the brotherhood of mankind, and the nurturing and development of each individual's personal faith and relationship with the creator.”
“Grants in the amount of 300,000 to jerusalem lights israel (a registered israeli non-profit organization) which has the same primary exempt purpose as jerusalem lights, inc., were used to help fund the creation of 136 educational weekly videos and podcasts, which can be viewed on the jerusalem lights youtube channel listed at: https://www.youtube.com/c/jerusalemlightsrabbichaimrichman in addition to the 136 weekly videos, the grants were used to fund the research, preparation and editing of 36 zoom classes on biblical studies. An archive of recordings of these classes can be accessed upon request. Part of the grant was used to fund an upgrade of computer, office, editing and sound recording equipment for the jerusalem lights israel studio's production capability to enhance the quality of these productions. The organizaiton also gave funds for the continuation of the research, writing, preparation, editing, and production of two original, full length feature films of biblical, historical and archeological research, "secrets of the hebrew alphabet: origins (part one)" released to the public on july 30, 2024 and available for viewing at https://youtu.be/e-yxd93366u, and "secrets of the hebrew alphabet: transformation (part two)" released to the public on january 12, 2025 and available for viewing at https://youtu.be/ir2arm-cy1i. Another project which was funded was the research, writing, preparation, editing and production of an original, short feature film of biblical, historical and archeological research, "sacred directions: spatial orientation in the bible" released to the public on june 4, 2025 and available for viewing at https://youtu.be/h5nm1ujku6q.”
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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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | JERUSALEM LIGHTS SEEKS TO PROVIDE AND SHARE THE WISDOM OF TRADITIONAL TORAH TEACHINGS WITH ALL SINCERE SPIRITUAL SEEKERS REGARDLESS OF THEIR RACE, RELIGION, GENDER OR ORIENTATION, EMPHASIZING THE ENNOBLEMENT OF THE HUMAN SPIRIT, THE BROTHERHOOD OF MANKIND, AND THE NURTURING AND DEVELOPMENT OF EACH INDIVIDUAL'S PERSONAL FAITH AND RELATIONSHIP WITH THE CREATOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | GRANTS IN THE AMOUNT OF 300,000 TO JERUSALEM LIGHTS ISRAEL (A REGISTERED ISRAELI NON-PROFIT ORGANIZATION) WHICH HAS THE SAME PRIMARY EXEMPT PURPOSE AS JERUSALEM LIGHTS, INC., WERE USED TO HELP FUND THE CREATION OF 136 EDUCATIONAL WEEKLY VIDEOS AND PODCASTS, WHICH CAN BE VIEWED ON THE JERUSALEM LIGHTS YOUTUBE CHANNEL LISTED AT: HTTPS://WWW.YOUTUBE.COM/C/JERUSALEMLIGHTSRABBICHAIMRICHMAN IN ADDITION TO THE 136 WEEKLY VIDEOS, THE GRANTS WERE USED TO FUND THE RESEARCH, PREPARATION AND EDITING OF 36 ZOOM CLASSES ON BIBLICAL STUDIES. AN ARCHIVE OF RECORDINGS OF THESE CLASSES CAN BE ACCESSED UPON REQUEST. PART OF THE GRANT WAS USED TO FUND AN UPGRADE OF COMPUTER, OFFICE, EDITING AND SOUND RECORDING EQUIPMENT FOR THE JERUSALEM LIGHTS ISRAEL STUDIO'S PRODUCTION CAPABILITY TO ENHANCE THE QUALITY OF THESE PRODUCTIONS. THE ORGANIZAITON ALSO GAVE FUNDS FOR THE CONTINUATION OF THE RESEARCH, WRITING, PREPARATION, EDITING, AND PRODUCTION OF TWO ORIGINAL, FULL LENGTH FEATURE FILMS OF BIBLICAL, HISTORICAL AND ARCHEOLOGICAL RESEARCH, "SECRETS OF THE HEBREW ALPHABET: ORIGINS (PART ONE)" RELEASED TO THE PUBLIC ON JULY 30, 2024 AND AVAILABLE FOR VIEWING AT HTTPS://YOUTU.BE/E-YXD93366U, AND "SECRETS OF THE HEBREW ALPHABET: TRANSFORMATION (PART TWO)" RELEASED TO THE PUBLIC ON JANUARY 12, 2025 AND AVAILABLE FOR VIEWING AT HTTPS://YOUTU.BE/IR2ARM-CY1I. ANOTHER PROJECT WHICH WAS FUNDED WAS THE RESEARCH, WRITING, PREPARATION, EDITING AND PRODUCTION OF AN ORIGINAL, SHORT FEATURE FILM OF BIBLICAL, HISTORICAL AND ARCHEOLOGICAL RESEARCH, "SACRED DIRECTIONS: SPATIAL ORIENTATION IN THE BIBLE" RELEASED TO THE PUBLIC ON JUNE 4, 2025 AND AVAILABLE FOR VIEWING AT HTTPS://YOUTU.BE/H5NM1UJKU6Q. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BRODY GIBSON CHANDLER GIBSON SECRETARY TREASURER FATHER/SON |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE 990 IS REVIEWED BY ONE OF THE BOARD MEMBERS OF THE ORGANIZATION BEFORE THE TAX RETURN IS FORWARDED TO THE ENTIRE BOARD FOR THEIR REVIEW AND APPROVAL BEFORE SUBMITTAL TO THE TAX AUTHORITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS ARE SUPPLIED UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE DIRECTOR OF THE ORGANIZATION, RABBI CHAIM RICHMAN, AND HIS SONS, SHLOMO RICHMAN AND HILLEL RICHMAN, EACH RECEIVED SALARIES, INCLUDING SOCIAL BENEFITS, FROM THE ISRAELI RECIPIENT ORGANIZATION, JERUSALEM LIGHTS, ISRAEL, A REGISTERED ISRAELI NONPROFIT ORGANIZATION, IN THE AMOUNTS OF 73,554, 50,232 AND 52,215 RESPECTIVELY DURING TAX YEAR 2024. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VII |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 307303 |
| IRS990/TotalAssetsEOYAmt | 0 | 290933 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 307303 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 290933 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 296368 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 15463 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 300000 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 315463 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2975 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 5700 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2975 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 5700 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 304328 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 285233 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 300000 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 296368 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 307303 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 290933 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | WWW.RABBIRICHMAN.COM/JERUSALEM-LIGHTS |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RABBI CHAIM RICHMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8067733760 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | JERUSALEM LIGHTS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | JERU |
| ReturnHeader/Filer/EIN | 0 | 264006143 |
| ReturnHeader/Filer/PhoneNum | 0 | 8067733760 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 845 OWL DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LUBBOCK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 79407 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 981153789 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ELIEZER ALPERSTEIN CPA |
| ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/AddressLine1Txt | 0 | PO BOX 397 |
| ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/CityNm | 0 | MODIIN |
| ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/CountryCd | 0 | IS |
| ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/ForeignPostalCd | 0 | 71713 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6106681808 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ELIEZER ALPERSTEIN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-10-26T05:29:00-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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