Civic Intelligence

Maayan Hatorah Day School

990 • Fiscal year 2018 • EIN 27-3122906

Jan 01, 2018 to Dec 31, 2018 • Filed on May 03, 2019

PO Box 19452Portland, OR 97280

(503) 975-9869

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

29th percentile

0.00x

Higher debt load relative to revenue than 29% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

32nd percentile

-2.8%

Higher net margin than 32% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

15th percentile

-12%

Faster asset growth than 15% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

82nd percentile

37%

Faster revenue growth than 82% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$185,789

Down $24,580 (-12%) from 2017

Net Assets

Down

$185,117

Down $24,580 (-12%) from 2017

Liabilities

Flat

$672

Flat from 2017

Revenue

Up

$873,347

Up $237,006 (+37%) from 2017

Expenses

Up

$897,927

Up $174,189 (+24%) from 2017

Net Income

Up

-$24,580

Up $62,817 (+72%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2015: $461,206Liabilities 2015: $3,423Net Assets 2015: $457,7832015Assets 2016: $297,766Liabilities 2016: $672Net Assets 2016: $297,0942016Assets 2017: $210,369Liabilities 2017: $672Net Assets 2017: $209,6972017Assets 2018: $185,789Liabilities 2018: $672Net Assets 2018: $185,1172018Assets 2019: $211,270Liabilities 2019: $0Net Assets 2019: $211,2702019Assets 2020: $439,696Liabilities 2020: $122,848Net Assets 2020: $316,8482020Assets 2021: $680,190Liabilities 2021: $4,390Net Assets 2021: $675,8002021Assets 2022: $1,325,126Liabilities 2022: $393,438Net Assets 2022: $931,6882022Assets 2023: $1,955,849Liabilities 2023: $665,050Net Assets 2023: $1,290,7992023Assets 2024: $1,574,712Liabilities 2024: $564,003Net Assets 2024: $1,010,7092024Assets 2025: $1,479,391Liabilities 2025: $803,433Net Assets 2025: $675,9582025

Highlighted filing

2018

Assets$185,789
Liabilities$672
Net Assets$185,117

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $533,687Expenses 2015: $483,541Net Income 2015: $50,1462015Revenue 2016: $575,215Expenses 2016: $570,737Net Income 2016: $4,4782016Revenue 2017: $636,341Expenses 2017: $723,738Net Income 2017: -$87,3972017Revenue 2018: $873,347Expenses 2018: $897,927Net Income 2018: -$24,5802018Revenue 2019: $972,871Expenses 2019: $946,718Net Income 2019: $26,1532019Revenue 2020: $1,166,200Expenses 2020: $1,060,622Net Income 2020: $105,5782020Revenue 2021: $1,519,942Expenses 2021: $1,160,990Net Income 2021: $358,9522021Revenue 2022: $1,697,072Expenses 2022: $1,441,184Net Income 2022: $255,8882022Revenue 2023: $866,012Expenses 2023: $745,090Net Income 2023: $120,9222023Revenue 2024: $1,744,173Expenses 2024: $2,027,645Net Income 2024: -$283,4722024Revenue 2025: $1,532,291Expenses 2025: $1,872,873Net Income 2025: -$340,5822025

Highlighted filing

2018

Revenue$873,347
Expenses$897,927
Net Income-$24,580
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 3, 2019
Return Version
2018v3.1
Gross Receipts
$878,953
Mission and Program Overview

Mission

To provide both secular and religious instruction to preschool and elementary students.

Provide both jewish and secular instruction to preschool and elementary level students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$142,468$90,248▼ $52,220
Savings and Temporary Cash Investments$45,213$60,942▲ $15,729
Investments Other Securities$11,670$10,808▼ $862
Accounts Receivable$-25$-4,810▼ $4,785
Total Assets$210,369$185,789▼ $24,580
Other Assets Total$11,043$28,601▲ $17,558
Liabilities
Other Liabilities$672$672→ $0
Total Liabilities$672$672→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$209,697$185,117▼ $24,580
Total Net Assets Fund Balance$209,697$185,117▼ $24,580
Total Liabilities and Net Assets / Fund Balance$210,369$185,789▼ $24,580

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$28,601--
Other Securities$10,808--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rabbi Kenneth BrodkinCo-president
Sandy KatzPresident
Adam NemerMember
Shirona LurieMember
Amy SohnMember-at-la
Sarah EvansSecretary
Charlie FriedTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$375,048
Program Service Revenue
$459,706
Investment Income
$-717
Other Revenue
$39,310
All Other Contributions
$375,048
Change in Net Assets
$-24,580
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$651,860
Other Expenses$246,067
Total Fundraising Expense$2,523
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$559,913--$559,913
Occupancy$164,551--$164,551
Payroll Taxes$59,878--$59,878
Other Employee Benefits$32,069--$32,069
Office Expenses-$22,536-$22,536
All Other Expenses$297$7,992$2,523$10,812
Insurance-$8,997-$8,997
Advertising$4,386--$4,386
Fees for Services Accounting-$4,076-$4,076
Other Expenses$3,445--$3,445
Information Technology$2,338--$2,338
Fees for Services Other-$1,552-$1,552
Total Functional Expenses$850,251$45,153$2,523$897,927
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,923
Fundraising Direct Expenses$5,606
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Event$16,923$16,923$5,606$11,317
Total Events$16,923$16,923$5,606$11,317
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liability$672
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Other officer compensation reviewed
Yes
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 11B

The principal officer, in coordination with the rest of the board members, review the form 990 prior to its filing.

Form 990, Page 6, Part VI, Line 15A

The board of directors review comparable data and approve compensation amounts for all key employees.

Form 990, Page 6, Part VI, Line 15B

The board of directors review comparable data and approve compensation amounts for all key employees.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request only.

Filing and Contact Details

Filer

Filer Name
Maayan Hatorah Day School
EIN
27-3122906
Phone
5039759869
Address
PO BOX 19452, PORTLAND, OR 97280

Signing Officer

Name
Rabbi Kenneth Brodkin
Title
Co-president
Phone
5039759869
Signed
2019-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rabbi Kenneth Brodkin
Voting Board Members
7
Independent Board Members
6
Employees
34

Preparer

Firm
Simpson & Company
Address
2165 SW MAIN ST, PORTLAND, OR 97205-1123
Preparer
Melissa S Andal
Phone
5032223673
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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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE DAYSCHOOL DOES NOT ADVERTISE IN THE NEWSPAPERS OR MEDIA. HOWEVER, BOTH IN RESPONSE TO INQUIRIES AND ON THE SCHOOL WEBSITE, IT STATES THE FOLLOWING: "MHT WILL ADMIT QUALIFIED STUDENTS, STAFF AND FACULTY OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. THE SCHOOL WILL NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, SHOLARSHIP OR LOAN PROGRAMS, ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. MHT SHALL NOT DISCRIMINATE IN ITS EMPLOYMENT PRACTICES, TO THE TEACHING OR OTHER STAFF."
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016923
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011317
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05606
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05606
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRINCIPAL OFFICER, IN COORDINATION WITH THE REST OF THE BOARD MEMBERS, REVIEW THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEW COMPARABLE DATA AND APPROVE COMPENSATION AMOUNTS FOR ALL KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEW COMPARABLE DATA AND APPROVE COMPENSATION AMOUNTS FOR ALL KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST ONLY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0210369
IRS990/TotalAssetsEOYAmt0185789
IRS990/TotalAssetsGrp/BOYAmt0210369
IRS990/TotalAssetsGrp/EOYAmt0185789
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0375048
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02523
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045153
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0850251
IRS990/TotalFunctionalExpensesGrp/TotalAmt0897927
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0672
IRS990/TotalLiabilitiesEOYAmt0672
IRS990/TotalLiabilitiesGrp/BOYAmt0672
IRS990/TotalLiabilitiesGrp/EOYAmt0672
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0209697
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0185117
IRS990/TotalProgramServiceExpensesAmt0850251
IRS990/TotalProgramServiceRevenueAmt0459706
IRS990/TotalRevenueGrp/ExclusionAmt0-717
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0487699
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0873347
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0210369
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0185789
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0209697
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0185117
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06717 SW 33RD PL
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097239
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0PORTLANDJEWISHDAYSCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RABBI KENNETH BRODKIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05039759869
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAAYAN HATORAH DAY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0MAAY
ReturnHeader/Filer/EIN0273122906
ReturnHeader/Filer/PhoneNum05039759869
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 19452
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097280
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId064F86C6EBD09AAE20927E043DA4790EDB288F096
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId064F86C6EBD09AAE20927E043DA4790EDB288F096
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.90.130.249
ReturnHeader/FilingSecurityInformation/IPDt02019-09-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:10:36
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930741343
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SIMPSON & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02165 SW MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972051123
ReturnHeader/PreparerPersonGrp/PhoneNum05032223673
ReturnHeader/PreparerPersonGrp/PreparationDt02019-09-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELISSA S ANDAL
ReturnHeader/ReturnTs02019-09-09T10:10:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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