Civic Intelligence

Nehirim Inc

990 • Fiscal year 2014 • EIN 26-4589025

Jan 01, 2014 to Dec 31, 2014 • Filed on May 15, 2015

PO Box 14676Portland, OR 97293

(503) 819-7101

Siviq Scores

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

Liabilities / Assets

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

63rd percentile

0.01x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

15th percentile

-21%

Higher net margin than 15% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$52,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 25.1% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

12th percentile

-38%

Faster asset growth than 12% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

29th percentile

-12%

Faster revenue growth than 29% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$82,033

Down $49,368 (-38%) from 2013

Net Assets

Down

$79,983

Down $42,833 (-35%) from 2013

Liabilities

Down

$2,050

Down $6,535 (-76%) from 2013

Revenue

Down

$206,888

Down $29,322 (-12%) from 2013

Expenses

Up

$249,721

Up $87,775 (+54%) from 2013

Net Income

Down

-$42,833

Down $117,097 (-158%) from 2013

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2010: $58,180Liabilities 2010: $38,803Net Assets 2010: $19,3772010Assets 2011: $21,128Liabilities 2011: $69,539Net Assets 2011: -$48,4112011Assets 2012: $61,188Liabilities 2012: $5,674Net Assets 2012: $55,5142012Assets 2013: $131,401Liabilities 2013: $8,585Net Assets 2013: $122,8162013Assets 2014: $82,033Liabilities 2014: $2,050Net Assets 2014: $79,9832014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2014

Assets$82,033
Liabilities$2,050
Net Assets$79,983

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $455,4042010Expenses 2011: $503,4482011Expenses 2012: $177,5212012Revenue 2013: $236,210Expenses 2013: $161,946Net Income 2013: $74,2642013Revenue 2014: $206,888Expenses 2014: $249,721Net Income 2014: -$42,8332014Revenue 2015: $101,085Expenses 2015: $181,218Net Income 2015: -$80,1332015

Highlighted filing

2014

Revenue$206,888
Expenses$249,721
Net Income-$42,833
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 15, 2015
Return Version
2014v5.0
Gross Receipts
$206,888
Mission and Program Overview

Mission

Nehirim is a national community of lesbian, gay, bisexual, transgender and queer (LGBTQ) Jews, families, and allies, committed to a more just and inclusive world. Our retreats, student programs, and community events transform lives. And our advocacy work promotes equality and diversity based on the teachings of the Jewish tradition.

Nehirim ("Lights") is a national community of LGBT Jews, partners, and allies, committed to creating a more just and inclusive world. Nehirim's work transforms lives, supports those in need, and promotes equality and diversity based on the gifts of the Jewish tradition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$699$55,620▲ $54,921
Cash and Non-Interest-Bearing Accounts$113,535$11,838▼ $101,697
Investments in Publicly Traded Securities$6,349$7,645▲ $1,296
Prepaid Expenses and Deferred Charges$10,818$6,930▼ $3,888
Inventories for Sale or Use$0--
Total Assets$131,401$82,033▼ $49,368
Liabilities
Deferred Revenue$5,821$1,235▼ $4,586
Accounts Payable and Accrued Expenses$2,764$815▼ $1,949
Total Liabilities$8,585$2,050▼ $6,535
Net Assets / Fund Balance
Temporarily Rstr Net Assets$60,500$79,600▲ $19,100
Unrestricted Net Assets$62,316$383▼ $61,933
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$122,816$79,983▼ $42,833
Total Liabilities and Net Assets / Fund Balance$131,401$82,033▼ $49,368
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rabbi Debra KolodnyExecutive DirectorPT$52,000-$52,000
Theresa A GevurtzDirector of Finance and AdministrationPT$34,380$1,862$36,242
Johnathan MorpurgoDirector of Finance & AdministrationPT$3,125-$3,125
Rabbi David Dunn Bauercurrent Director & former employee-$1,300-$1,300
Jay MichaelsonFounding Director, former executive director-$900-$900
Rabbi Julia Watts BelserDirector--$325$325

Board Members and Trustees

NameTitle
Corey FriedlanderBoard Chair
Rabbi Joel AlterBoard Secretary
Alyssa FinnDirector
Samuel GoldmanDirector
Seth MorrisonDirector
Dr Joel KushnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$141,925
Program Service Revenue
$65,016
Investment Income
$-185
Other Revenue
$132
All Other Contributions
$129,925
Change in Net Assets
$-42,833
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$126,786
Other Expenses$117,555
Total Fundraising Expense$25,141
Grants and Similar Amounts Paid$5,080
Professional Fundraising Fees$300

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$28,378$55,105$21,473$104,956
Occupancy$48,960$1,552-$50,512
Fees for Services Accounting-$21,148-$21,148
Payroll Taxes$3,523$6,897$2,140$12,560
Other Salaries and Wages$6,935$0$0$6,935
Travel$4,349$663$346$5,358
Advertising$4,191$1,107-$5,298
Grants to Domestic Individuals$5,080--$5,080
Fees for Services Other$5,038--$5,038
Fees for Services Management$3,070$1,862-$4,932
Office Expenses$2,618$1,169-$3,787
Other Employee Benefits$779$778$778$2,335
Insurance-$2,047-$2,047
Conferences and Meetings$1,339$475-$1,814
Fees for Services Legal$1,208--$1,208
Information Technology-$1,156-$1,156
Other Expenses$10$400$104$514
Fees for Services Professional Fundraising--$300$300
Interest-$6-$6
Total Functional Expenses$129,046$95,534$25,141$249,721
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$300
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Theresa GevurtzDirector of Finance and AdministrationFirst week of work was as independent contractor during transition from former Director of FinanceNo$1,862
David Dunn BauerFormer employee, current board of directorsRabbi Dunn Bauer continues to direct the annual Camp Nehirim weekend, as an independent contractorNo$1,300
Jay MichaelsonFormer Executive Directorfinal payment for independent contract work done as part of executive director transition in 2013.No$900
Julia Watts BelserDirectorin her capacity as clergy, she applied for & rec'd travel assistanceNo$325
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

After completion of the form by the Director of Finance (utilizing the CPA Reviewed Financials), the 990 is reviewed by the Executive Director and Treasurer for errors. The 990 draft is then sent electronically to all board members, with a window for questions and responses being solicited in same correspondence, for inclusion in or correction of final document.

Form 990, Part VI, Section B, Line 15

The process for hiring the current executive director began in March 2013, with a start date in October 2013. The board consulted with peer organizations to ascertain the appropriate pay rate. All subsequent hires were reviewed by the executive director, with salaries determined by review of comparable positions in peer organizations.

Form 990, Part VI, Section C, Line 19

All public documents are made available upon request, by sending an inquiry to the email address provided on the organization's website. Additionally, our documents are available through the New York Charities Bureau and through Guidestar websites. All organizational documents, as well as financial books are maintained at the Oregon office by Director of Finance & Administration, Theresa ("Rivka") Gevurtz.

Filing and Contact Details

Filer

Filer Name
Nehirim Inc
EIN
26-4589025
Phone
5038197101
Address
PO BOX 14676, Portland, OR 97293

Signing Officer

Name
Theresa Gevurtz
Title
Director of Finance
Phone
2129082505
Signed
2015-05-15

Organization Details

Principal Officer
Debra Kolodny
Formed
2009
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
7
Volunteers
140
Supplemental Narrative

Additional Explanations

Form 990, Header, Line B

In 2014 Nehirim opened a secondary office, in Portland Oregon, for west coast operations. In April 2015 Nehirim made the decision to close the New York office, as both the senior management officers operate from Portland, with only part-time staff, contractors and some board members in New York.

Form 990, Part III, Line 2

In 2014 Nehirim added two new programs; Clergy and Family. The clergy program joins our family of annual retreats, as well as provides a forum for LGBTQ clergy to participate in advocacy campaigns, to communicate about ritual and liturgical practices and to provide a networking affiliation. The Family program provides monthly opportunities for LGBTQ parents to participate with their children in family activities and building relationships with other queer families.

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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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IRS990/Desc0Our flagship programs, intensive weekend spiritual retreats, are life-changing experiences that have reached thousands LGBT Jews since Nehirim began. Participants have reported that Nehirim caused them to pursue a career in the rabbinate, study at yeshivas in Israel, and take leadership roles in communal organizations. In 2014, Nehirim held 8 retreats (7 in the Northeast and 1 on the West Coast), engaging 376 registrants in its immersive, cohort-based retreat programming.
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IRS990/Form990PartVIISectionAGrp/PersonNm2Dr Joel Kushner
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IRS990/Form990PartVIISectionAGrp/PersonNm6Samuel Goldman
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IRS990/Form990PartVIISectionAGrp/PersonNm9Theresa A Gevurtz
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4current Director & former employee
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IRS990/Form990PartVIISectionAGrp/TitleTxt8Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director of Finance and Administration
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Founding Director, former executive director
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IRS990/MissionDesc0Nehirim is a national community of lesbian, gay, bisexual, transgender and queer (LGBTQ) Jews, families, and allies, committed to a more just and inclusive world. Our retreats, student programs, and community events transform lives. And our advocacy work promotes equality and diversity based on the teachings of the Jewish tradition.
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IRS990/NoncashContributionsAmt07615
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IRS990/OccupancyGrp/TotalAmt050512
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IRS990/OfficeExpensesGrp/ProgramServicesAmt02618
IRS990/OfficeExpensesGrp/TotalAmt03787
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0778
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0779
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02335
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IRS990/OtherRevenueMiscGrp/Desc0Credit Card Cashback program
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06930
IRS990/PrincipalOfficerNm0Debra Kolodny
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IRS990/ProgSrvcAccomActy2Grp/Desc0After the initial period of outreach in 2012-2013, during 2014 Nehirim's student programming consolidated into two events; a spring student retreat and a fall student leadership conference. Together the two events had a combined attendance of 79 students.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt09455
IRS990/ProgSrvcAccomActy3Grp/Desc0In December 2014, Nehirim held it's first LGBTQ Clergy retreat, after months of outreach to 200 queer clergy from around the world. There were 65 rabbis, cantors, chaplains and student clergy in attendance for this inaugural event in San Francisco, CA. The first such event in over 20 years, the retreat drew clergy from throughout the US as well as Germany, Canada and Israel, and drew the attention of numerous media outlets.
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt05080
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt057965
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Ma'agal women's program was augmented in 2014 with a new Family program. While Ma'agal attendance has remained stable, we did not find a consistent base for the monthly family program (which was held in two different areas of New York City.) The family program will not be continued after its grant cycle is complete in June 2015.
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