Civic Intelligence

The Temple Institute Inc

990 • Fiscal year 2021 • EIN 26-4006143

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 11, 2022

Organization ProfileWWW.RABBIRICHMAN.COM/JERUSALEM-LIGHTS
845 Owl DriveLubbock, TX 79407

(806) 773-3760

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

70th percentile

26%

Higher net margin than 70% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

69th percentile

25%

Faster asset growth than 69% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

79th percentile

62%

Faster revenue growth than 79% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$326,226

Up $64,965 (+25%) from 2020

Net Assets

Up

$323,231

Up $64,945 (+25%) from 2020

Liabilities

Up

$2,995

Up $20 (+0.7%) from 2020

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin70th percentile

Revenue

Up

$252,835

Up $97,148 (+62%) from 2020

Expenses

Up

$187,890

Up $140,266 (+295%) from 2020

Net Income

Down

$64,945

Down $43,118 (-40%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

$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

2021

Assets$326,226
Liabilities$2,995
Net Assets$323,231
Open 2021 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$252,835
Expenses$187,890
Net Income$64,945
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 11, 2022
Return Version
2021v4.0
Gross Receipts
$252,835
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$261,261$326,226▲ $64,965
Total Assets$261,261$326,226▲ $64,965
Liabilities
Accounts Payable and Accrued Expenses$2,975$2,995▲ $20
Total Liabilities$2,975$2,995▲ $20
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$258,286$323,231▲ $64,945
Total Net Assets Fund Balance$258,286$323,231▲ $64,945
Total Liabilities and Net Assets / Fund Balance$261,261$326,226▲ $64,965
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Rabbi Chaim RichmanPresident
Brody GibsonSecretary
Chandler GibsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$252,835
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$252,835
Change in Net Assets
$64,945
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$170,000
Other Expenses$17,890
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$170,000--$170,000
Office Expenses-$8,895-$8,895
Occupancy-$6,000-$6,000
Fees for Services Accounting-$2,995-$2,995
Total Functional Expenses$170,000$17,890$0$187,890
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 and his son, shlomo richman, each received salaries, including social benefits, from the israeli recipient organization, jerusalem lights, israel, a registered israeli nonprofit organization, in the amounts of 21,442 and 11,096 respectively during tax year 2021.”

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
2022-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rabbi Chaim Richman
Formed
2008
Legal Domicile
TX
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Eliezer Alperstein CPA
Address
264 FORREST RD, MERION STATION, PA 19066
Preparer
Eliezer Alperstein
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 1, Part I, Line 6

“All directors are volunteers, as well as, the organizations's attorney and accountant.”

Raw XML Appendix282 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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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/ExplanationTxt1ALL DIRECTORS ARE VOLUNTEERS, AS WELL AS, THE ORGANIZATIONS'S ATTORNEY AND ACCOUNTANT.
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 AND HIS SON, SHLOMO RICHMAN, EACH RECEIVED SALARIES, INCLUDING SOCIAL BENEFITS, FROM THE ISRAELI RECIPIENT ORGANIZATION, JERUSALEM LIGHTS, ISRAEL, A REGISTERED ISRAELI NONPROFIT ORGANIZATION, IN THE AMOUNTS OF 21,442 AND 11,096 RESPECTIVELY DURING TAX YEAR 2021.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
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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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.RABBIRICHMAN.COM/JERUSALEM-LIGHTS
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RABBI CHAIM RICHMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08067733760
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JERUSALEM LIGHTS INC
ReturnHeader/Filer/BusinessNameControlTxt0JERU
ReturnHeader/Filer/EIN0264006143
ReturnHeader/Filer/PhoneNum08067733760
ReturnHeader/Filer/USAddress/AddressLine1Txt0845 OWL DRIVE
ReturnHeader/Filer/USAddress/CityNm0LUBBOCK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd079407
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0981153789
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELIEZER ALPERSTEIN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0264 FORREST RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MERION STATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019066
ReturnHeader/PreparerPersonGrp/PhoneNum06106681808
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIEZER ALPERSTEIN
ReturnHeader/ReturnTs02022-11-09T05:17:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RABBI CHAIM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0RICHMAN
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$326,226
Liabilities
$2,995
Net assets
$323,231
Revenue
$252,835
Expenses
$187,890
Net income
$64,945
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