Civic Intelligence

Maayan Hatorah Day School

990 • Fiscal year 2022 • EIN 27-3122906

Jan 01, 2022 to Dec 31, 2022 • Filed on Feb 21, 2024

Organization ProfileMAAYANPDX.ORG
PO Box 19452Portland, OR 97280

(503) 245-5568

Siviq Scores

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

Liabilities / Assets

75th percentile

0.30x

Higher debt load relative to assets than 75% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

68th percentile

0.23x

Higher debt load relative to revenue than 68% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

64th percentile

15%

Higher net margin than 64% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

40th percentile

$9,334

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

94th percentile

95%

Faster asset growth than 94% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$1,325,126

Up $644,936 (+95%) from 2021

Net Assets

Up

$931,688

Up $255,888 (+38%) from 2021

Liabilities

Up

$393,438

Up $389,048 (+8862%) from 2021

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin64th percentile

Revenue

Up

$1,697,072

Up $177,130 (+12%) from 2021

Expenses

Up

$1,441,184

Up $280,194 (+24%) from 2021

Net Income

Down

$255,888

Down $103,064 (-29%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

2022

Assets$1,325,126
Liabilities$393,438
Net Assets$931,688
Open 2022 Filing

Operations Trend

Revenue Growth58th percentile

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

2022

Revenue$1,697,072
Expenses$1,441,184
Net Income$255,888
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 21, 2024
Return Version
2022v5.0
Gross Receipts
$1,723,217
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
Land, Buildings, and Equipment, Net-$537,010-
Cash and Non-Interest-Bearing Accounts$82,540$457,386▲ $374,846
Savings and Temporary Cash Investments$560,986$311,085▼ $249,901
Investments in Publicly Traded Securities$17,000$14,245▼ $2,755
Total Assets$680,190$1,325,126▲ $644,936
Other Assets Total$19,664$5,400▼ $14,264
Liabilities
Unsecured Notes Loans Payable-$387,047-
Other Liabilities$4,390$6,391▲ $2,001
Total Liabilities$4,390$393,438▲ $389,048
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$675,800$931,688▲ $255,888
Total Net Assets Fund Balance$675,800$931,688▲ $255,888
Total Liabilities and Net Assets / Fund Balance$680,190$1,325,126▲ $644,936

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$537,010$9,102-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$17,000-▼ $2,597-$14,245
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleBaseTotal
Amy SohnMember$9,334$9,334

Board Members and Trustees

NameTitle
Jason BerzowPresident
Rabbi Sholom SkolnikRabbinic Dea
Sarah EvansSecretary
Max SpectorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$858,272
Program Service Revenue
$823,152
Investment Income
$-2,539
Other Revenue
$18,187
All Other Contributions
$573,458
Change in Net Assets
$255,888
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$980,898
Other Expenses$460,286
Total Fundraising Expense$7,857
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$794,918--$794,918
Occupancy$277,262--$277,262
Payroll Taxes$130,218--$130,218
Fees for Services Other-$36,746-$36,746
Other Employee Benefits$31,905--$31,905
Travel$27,944--$27,944
All Other Expenses$12,459$9,190$1,019$22,668
Insurance-$14,678-$14,678
Office Expenses$14,579--$14,579
Pension Plan Contributions$14,523--$14,523
Conferences and Meetings$14,227--$14,227
Current Officers, Directors, Trustees, and Key Employees$9,334--$9,334
Other Expenses$6,655-$6,838$6,655
Advertising$6,535--$6,535
Fees for Services Accounting-$4,620-$4,620
Information Technology$2,221--$2,221
Total Functional Expenses$1,368,093$65,234$7,857$1,441,184
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$6,391
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
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 treasurer, 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
5032455568
Address
PO BOX 19452, PORTLAND, OR 97280

Signing Officer

Name
Max Spector
Title
Treasurer
Phone
5039759869
Signed
2024-02-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Berzow
Voting Board Members
5
Independent Board Members
5
Employees
40
Volunteers
5

Preparer

Firm
Simpson & Company Pc
Address
2165 SW MAIN ST STE 101, PORTLAND, OR 97205
Preparer
Melissa S Andal
Phone
5032223673
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

“Changes to the following accounts were made after the return was prepared. The adjustments were not significant, but the amendment if being filed to match the books: parsonage expense and payroll tuition revenue rental cleaning/maintenance expense accrued expenses repairs and maintenance”

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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, SCHOLARSHIP OR LOAN PROGRAMS, ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. MHT SHALL NOT DISCRIMINATE IN ITS EMPLOYMENT PRACTICES, TO THE TEACHING OR OTHER STAFF."
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DOES NOT DISCRIMINATE BASED ON RACE AND THEREFORE DOES NOT KEEP RECORDS OF RACIAL BACKGROUND.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHANGES TO THE FOLLOWING ACCOUNTS WERE MADE AFTER THE RETURN WAS PREPARED. THE ADJUSTMENTS WERE NOT SIGNIFICANT, BUT THE AMENDMENT IF BEING FILED TO MATCH THE BOOKS: PARSONAGE EXPENSE AND PAYROLL TUITION REVENUE RENTAL CLEANING/MAINTENANCE EXPENSE ACCRUED EXPENSES REPAIRS AND MAINTENANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER, IN COORDINATION WITH THE REST OF THE BOARD MEMBERS, REVIEW THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEW COMPARABLE DATA AND APPROVE COMPENSATION AMOUNTS FOR ALL KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEW COMPARABLE DATA AND APPROVE COMPENSATION AMOUNTS FOR ALL KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST ONLY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014618
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SIMPSON & COMPANY PC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097205
ReturnHeader/PreparerPersonGrp/PhoneNum05032223673
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELISSA S ANDAL
ReturnHeader/ReturnTs02024-02-21T16:16:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MAX
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SPECTOR
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,325,126
Liabilities
$393,438
Net assets
$931,688
Revenue
$1,697,072
Expenses
$1,441,184
Net income
$255,888
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.48$0.80$0.68$1.53$1.87$0.34
2024Detailed filing. Detailed filing data is available for this year.$1.57$0.56$1.01$1.74$2.03$0.28
2023Detailed filing. Detailed filing data is available for this year.$1.96$0.67$1.29$0.87$0.75$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.39$0.93$1.70$1.44$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$1.52$1.16$0.36
2020Detailed filing. Detailed filing data is available for this year.$0.44$0.12$0.32$1.17$1.06$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.97$0.95$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.87$0.90$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.64$0.72$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.58$0.57$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.53$0.48$0.05