Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
The Temple Institute Inc
990EZ • Fiscal year 2020 • EIN 26-4006143
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.7% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
Balance Sheet
Assets
Up$261,261
Up $99,779 (+62%) from 2018
Net Assets
Up$258,286
Up $96,804 (+60%) from 2018
Liabilities
$2,975
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Up$155,687
Up $111,962 (+256%) from 2018
Expenses
Up$47,624
Up $29,912 (+169%) from 2018
Net Income
Up$108,063
Up $82,050 (+315%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2020 to Dec 31, 2020
- Signed
- Oct 25, 2021
- Return Version
- 2020v4.0
- Gross Receipts
- $155,687
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.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| DURING 2020 JERUSALEM LIGHTS FUNDED RESEARCH FOR THE SIX-PART PAPER, "THE TRUE LOCATION OF THE TEMPLE MOUNT," WHICH WAS EDITED AND PUBLISHED IN INSTALLMENTS DURING 2020 ON WWW.RABBIRICHMAN.COM, THE WEBSITE OF JERUSALEM LIGHTS. ANOTHER MAJOR PROJECT WHICH THE ORGANIZATION FUNDED DURING 2020 WAS THE CREATION OF A VIDEO ENTITLED "THE MYSTERY OF BEIT EL" HTTPS://YOUTU.BE/2XODPJ7A6KQ WHICH AFTER MANY SETBACKS AND EDITING ISSUES, WAS PUBLISHED ON YOUTUBE ON SEPT. 5, 2021. | - | $17,175 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CHANDLER GIBSON | Treasurer | - | $1,100 | - | $1,100 |
| RABBI CHAIM RICHMAN | President | - | $0 | - | - |
| BRODY GIBSON | Secretary | - | $0 | - | - |
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
- 2021-10-25
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Eliezer Alperstein CPA
- Address
- 264 FORREST RD, MERION STATION, PA 19066
- Preparer
- Eliezer Alperstein
- Phone
- 6106681808
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses educational film & essay 17,175 bank charges 3,187 postage 366 office 1,126 rent 20,000 total 41,854”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 0 2,975”
Form 990-ez, Part III
“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-ez, Part III, Line 28
“During 2020 jerusalem lights funded research for the six-part paper, "the true location of the temple mount," which was edited and published in installments during 2020 on www.rabbirichman.com, the website of jerusalem lights. Another major project which the organization funded during 2020 was the creation of a video entitled "the mystery of beit el" https://youtu.be/2xodpj7a6kq which after many setbacks and editing issues, was published on youtube on sept. 5, 2021.”
Raw XML Appendix137 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 |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | RABBI CHAIM RICHMAN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 1 | BRODY GIBSON |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 2 | CHANDLER GIBSON |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | BRODY GIBSON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8067733760 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 845 OWL RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LUBBOCK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 79407 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 150223 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 261261 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 155687 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 108063 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5770 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 150223 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 261261 |
| IRS990EZ/GrossReceiptsAmt | 0 | 155687 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 150223 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 258286 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 150223 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 258286 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 1100 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | RABBI CHAIM RICHMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BRODY GIBSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CHANDLER GIBSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 41854 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 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. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | DURING 2020 JERUSALEM LIGHTS FUNDED RESEARCH FOR THE SIX-PART PAPER, "THE TRUE LOCATION OF THE TEMPLE MOUNT," WHICH WAS EDITED AND PUBLISHED IN INSTALLMENTS DURING 2020 ON WWW.RABBIRICHMAN.COM, THE WEBSITE OF JERUSALEM LIGHTS. ANOTHER MAJOR PROJECT WHICH THE ORGANIZATION FUNDED DURING 2020 WAS THE CREATION OF A VIDEO ENTITLED "THE MYSTERY OF BEIT EL" HTTPS://YOUTU.BE/2XODPJ7A6KQ WHICH AFTER MANY SETBACKS AND EDITING ISSUES, WAS PUBLISHED ON YOUTUBE ON SEPT. 5, 2021. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 17175 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2975 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 47624 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 17175 |
| IRS990EZ/TotalRevenueAmt | 0 | 155687 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.RABBIRICHMAN.COM/JERUSALEM-LIGHTS |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 155687 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 27421 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 43725 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 130323 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 38499 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 395655 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.75180 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.71930 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 297459 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 98196 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 155687 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 27421 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 43725 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 130323 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 38499 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 395655 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 395655 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES EDUCATIONAL FILM & ESSAY 17,175 BANK CHARGES 3,187 POSTAGE 366 OFFICE 1,126 RENT 20,000 TOTAL 41,854 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 2,975 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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 | 3 | DURING 2020 JERUSALEM LIGHTS FUNDED RESEARCH FOR THE SIX-PART PAPER, "THE TRUE LOCATION OF THE TEMPLE MOUNT," WHICH WAS EDITED AND PUBLISHED IN INSTALLMENTS DURING 2020 ON WWW.RABBIRICHMAN.COM, THE WEBSITE OF JERUSALEM LIGHTS. ANOTHER MAJOR PROJECT WHICH THE ORGANIZATION FUNDED DURING 2020 WAS THE CREATION OF A VIDEO ENTITLED "THE MYSTERY OF BEIT EL" HTTPS://YOUTU.BE/2XODPJ7A6KQ WHICH AFTER MANY SETBACKS AND EDITING ISSUES, WAS PUBLISHED ON YOUTUBE ON SEPT. 5, 2021. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| 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 | 2021-10-25 |
| 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/PreparerFirmGrp/PreparerFirmEIN | 0 | 981153789 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ELIEZER ALPERSTEIN CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 264 FORREST RD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MERION STATION |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 19066 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6106681808 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-10-25 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ELIEZER ALPERSTEIN |
| ReturnHeader/ReturnTs | 0 | 2021-10-25T13:20:34-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | RABBI CHAIM |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | RICHMAN |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $261,261
- Liabilities
- $2,975
- Net assets
- $258,286
- Revenue
- $155,687
- Expenses
- $47,624
- Net income
- $108,063