Civic Intelligence

Jerusalem Lights Inc

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.

845 Owl DriveLubbock, TX 79407

www.rabbirichman.com/JERUSALEM-LIGHTS

Siviq Scores

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

Liabilities / Assets

69th percentile

0.02x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

34th percentile

-6.4%

Higher net margin than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

85th percentile

$1,100

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

36th percentile

-12%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $9,632Net Assets 2010: $9,6322010Assets 2011: $22,777Net Assets 2011: $22,7772011Assets 2012: $81,323Net Assets 2012: $81,3232012Assets 2014: $116,616Net Assets 2014: $116,6162014Assets 2015: $68,923Net Assets 2015: $68,9232015Assets 2016: $48,332Net Assets 2016: $48,3322016Assets 2017: $164,531Net Assets 2017: $164,5312017Assets 2018: $161,482Net Assets 2018: $161,4822018Assets 2020: $261,261Liabilities 2020: $2,975Net Assets 2020: $258,2862020Assets 2021: $326,226Liabilities 2021: $2,995Net Assets 2021: $323,2312021Assets 2022: $376,792Liabilities 2022: $2,300Net Assets 2022: $374,4922022Assets 2023: $307,303Liabilities 2023: $2,975Net Assets 2023: $304,3282023Assets 2024: $290,933Liabilities 2024: $5,700Net Assets 2024: $285,2332024

Highlighted filing

2024

Assets$290,933
Liabilities$5,700
Net Assets$285,233

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $59,302Expenses 2010: $49,670Net Income 2010: $9,6322010Revenue 2011: $86,004Expenses 2011: $72,859Net Income 2011: $13,1452011Revenue 2012: $90,737Expenses 2012: $32,190Net Income 2012: $58,5472012Revenue 2014: $57,209Expenses 2014: $7,821Net Income 2014: $49,3882014Revenue 2015: $67,618Expenses 2015: $115,311Net Income 2015: -$47,6932015Revenue 2016: $38,499Expenses 2016: $59,090Net Income 2016: -$20,5912016Revenue 2017: $130,393Expenses 2017: $14,193Net Income 2017: $116,2002017Revenue 2018: $43,725Expenses 2018: $17,712Net Income 2018: $26,0132018Revenue 2020: $155,687Expenses 2020: $47,624Net Income 2020: $108,0632020Revenue 2021: $252,835Expenses 2021: $187,890Net Income 2021: $64,9452021Revenue 2022: $241,941Expenses 2022: $190,680Net Income 2022: $51,2612022Revenue 2023: $316,714Expenses 2023: $386,878Net Income 2023: -$70,1642023Revenue 2024: $296,368Expenses 2024: $315,463Net Income 2024: -$19,0952024

Highlighted filing

2024

Revenue$296,368
Expenses$315,463
Net Income-$19,095

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.91$0.06$2.85$2.96$3.15$0.19
2023Detailed filing. Detailed filing data is available for this year.$3.07$0.03$3.04$3.17$3.87$0.70
2022Detailed filing. Detailed filing data is available for this year.$3.77$0.02$3.74$2.42$1.91$0.51
2021Detailed filing. Detailed filing data is available for this year.$3.26$0.03$3.23$2.53$1.88$0.65
2020Detailed filing. Detailed filing data is available for this year.$2.61$0.03$2.58$1.56$0.48$1.08
2018Detailed filing. Detailed filing data is available for this year.$1.61$1.61$0.44$0.18$0.26
2017Detailed filing. Detailed filing data is available for this year.$1.65$1.65$1.30$0.14$1.16
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.48$0.38$0.59$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.69$0.68$1.15$0.48
2014Detailed filing. Detailed filing data is available for this year.$1.17$1.17$0.57$0.08$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.81$0.91$0.32$0.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.23$0.86$0.73$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.10$0.59$0.50$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 21, 2025
Return Version
2024v5.0
Gross Receipts
$296,368
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rabbi Chaim RichmanPresident
Katy HolladayBoard Member
Brody GibsonSecretary
Chandler GibsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$296,368
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$296,368
Change in Net Assets
$-19,095
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
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
Lobbying activity
No
Subject to proxy tax
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
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 2

Brody gibson chandler gibson secretary treasurer father/son

Form 990, Page 6, Part VI, Line 11B

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.

Form 990, Page 6, Part VI, Line 19

Governing documents are supplied upon request.

Form 990, Part VII

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.

Filing and Contact Details

Filer

Filer Name
Jerusalem Lights Inc
EIN
26-4006143
Phone
8067733760
Address
845 OWL DRIVE, LUBBOCK, TX 79407

Signing Officer

Name
Rabbi Chaim Richman
Title
President
Phone
8067733760
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rabbi Chaim Richman
Formed
2008
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Eliezer Alperstein CPA
Address
IS
Preparer
Eliezer Alperstein CPA
Phone
6106681808
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

Form 990, Page 2, Part III, Line 4A

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.

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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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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0300000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0BANK TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0EDUCATION
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JERUSALEM 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/ExplanationTxt1GRANTS 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/ExplanationTxt2BRODY GIBSON CHANDLER GIBSON SECRETARY TREASURER FATHER/SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/ExplanationTxt4GOVERNING DOCUMENTS ARE SUPPLIED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELIEZER ALPERSTEIN CPA
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ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/CityNm0MODIIN
ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/CountryCd0IS
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ReturnHeader/PreparerPersonGrp/PhoneNum06106681808
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIEZER ALPERSTEIN CPA
ReturnHeader/ReturnTs02025-10-26T05:29:00-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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