Civic Intelligence

Torah Learning Center of Northbrook

EIN 30-0122446 • 501(c)3 • Northbrook, IL

Profile

Provide educational programs

2548 Jasper Court Ste 201Northbrook, IL 60062
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.24x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

48th percentile

0.7%

Higher net margin than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

90th percentile

$29,016

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 19.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

67th percentile

9.5%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

47th percentile

-5.0%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$6,198

Up $539 (+9.5%) from 2022

Liabilities

Down

$1,475

Down $502 (-25%) from 2022

Net Assets

Up

$4,723

Up $1,041 (+28%) from 2022

Operations
Liabilities / Revenue69th percentileNet Margin48th percentile

Revenue

Down

$151,980

Down $7,965 (-5.0%) from 2022

Expenses

Down

$150,939

Down $660 (-0.4%) from 2022

Net Income

Down

$1,041

Down $7,305 (-88%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20K$15K$10K$5.0K$0-$5.0KAssets 2018: $10,087Liabilities 2018: $2,768Net Assets 2018: $7,3192018Assets 2019: $12,961Liabilities 2019: $3,847Net Assets 2019: $9,1142019Assets 2020: $15,078Liabilities 2020: $3,068Net Assets 2020: $12,0102020Assets 2021: $2,091Liabilities 2021: $6,755Net Assets 2021: -$4,6642021Assets 2022: $5,659Liabilities 2022: $1,977Net Assets 2022: $3,6822022Assets 2023: $6,198Liabilities 2023: $1,475Net Assets 2023: $4,7232023

Highlighted filing

2023

Assets$6,198
Liabilities$1,475
Net Assets$4,723
Open 2023 Filing

Operations Trend

Revenue Growth47th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2018: $119,609Expenses 2018: $123,364Net Income 2018: -$3,7552018Revenue 2019: $124,916Expenses 2019: $123,121Net Income 2019: $1,7952019Revenue 2020: $115,947Expenses 2020: $113,051Net Income 2020: $2,8962020Revenue 2021: $118,107Expenses 2021: $134,781Net Income 2021: -$16,6742021Revenue 2022: $159,945Expenses 2022: $151,599Net Income 2022: $8,3462022Revenue 2023: $151,980Expenses 2023: $150,939Net Income 2023: $1,0412023

Highlighted filing

2023

Revenue$151,980
Expenses$150,939
Net Income$1,041
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,198
Liabilities
$1,475
Net assets
$4,723
Revenue
$151,980
Expenses
$150,939
Net income
$1,041
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.05$1.52$1.51$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.06$0.02$0.04$1.60$1.52$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.02$0.07$0.05$1.18$1.35$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.15$0.03$0.12$1.16$1.13$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.13$0.04$0.09$1.25$1.23$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.10$0.03$0.07$1.20$1.23$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 21, 2024
Return Version
2023v5.0
Gross Receipts
$151,980
Mission and Program Overview

Mission

Provide educational programs

Program Services

DescriptionGrantsExpenses
PROVIDING EDUCATIONAL CLASSES LECTURES AND OTHER EDUCATIONAL PROGRAMS FOR THE RESIDENTS OF THE NORTHERN SUBURUBS OF CHICAGO.-$150,939
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
YEHOSHUA KARSHDirectorPT$29,016-$29,016
GARY ELKINSPresident-$0--
LOIS TEMKINSecretary-$0--
DAVID GOTTLIEBDirector-$0--
LINDA KUPFERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Torah Learning Center of Northbrook
EIN
30-0122446
Address
2548 JASPER COURT STE 201, Northbrook, IL 60062

Signing Officer

Name
yehoshua karsh
Title
Director
Phone
8472727255
Signed
2024-05-21
Discuss with paid preparer
No

Preparer

Firm
Lance Wise Ltd
Address
7235 N WESTERN, Chicago, IL 60645
Preparer
Lance Wise
Phone
7732620470
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountADVERTISING 894AUTOMOBILE EXPENSE 5,830CREDIT CARD CHARGES 2,569DUES AND SUBSCRIPTIONS 1,349INSURANCE 13,370PAYROLL TAXES 4,512PROGRAM EXPENSE 16,152OTHER EXPENSES 13,084”

Description of other assets Part II line 24

“Category Beginning of Year End of YearACCOUNT RECEIVABLE 350 0”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearACCOUNT PAYABLE 1,368 0Accrued Payroll Tax 609 1,475”

Raw XML Appendix170 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0YEHOSHUA KARSH
IRS990EZ/BooksInCareOfDetail/PhoneNum08472727255
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02548 JASPER COURT 201
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Northbrook
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd060062
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05309
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06198
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0133336
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01041
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt07246
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt05659
IRS990EZ/Form990TotalAssetsGrp/EOYAmt06198
IRS990EZ/GrossReceiptsAmt0151980
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01711
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt03682
IRS990EZ/NetAssetsOrFundBalancesEOYAmt04723
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt03682
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt04723
IRS990EZ/OccupancyRentUtltsAndMaintAmt026400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt220.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt229016
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GARY ELKINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LOIS TEMKIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2YEHOSHUA KARSH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DAVID GOTTLIEB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LINDA KUPFER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0350
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt057760
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE EDUCATIONAL PROGRAMS
IRS990EZ/PrintingPublicationsPostageAmt0547
IRS990EZ/ProgramServiceRevenueAmt016933
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDING EDUCATIONAL CLASSES LECTURES AND OTHER EDUCATIONAL PROGRAMS FOR THE RESIDENTS OF THE NORTHERN SUBURUBS OF CHICAGO.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0150939
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt058986
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IL
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01977
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01475
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0150939
IRS990EZ/TotalProgramServiceExpensesAmt0150939
IRS990EZ/TotalRevenueAmt0151980
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0133336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0146188
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0117983
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0112629
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0121374
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0631510
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01711
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01711
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt016933
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt013757
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0124
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03319
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03542
IRS990ScheduleA/OtherIncome170Grp/TotalAmt037675
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.61370
IRS990ScheduleA/PublicSupportPY170Pct00.66060
IRS990ScheduleA/PublicSupportTotal170Amt0411710
IRS990ScheduleA/SubstantialContributorsTotAmt0219800
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0133336
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0146188
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0117983
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0112629
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0121374
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0631510
IRS990ScheduleA/TotalSupportAmt0670896
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountADVERTISING 894AUTOMOBILE EXPENSE 5,830CREDIT CARD CHARGES 2,569DUES AND SUBSCRIPTIONS 1,349INSURANCE 13,370PAYROLL TAXES 4,512PROGRAM EXPENSE 16,152OTHER EXPENSES 13,084
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearACCOUNT RECEIVABLE 350 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearACCOUNT PAYABLE 1,368 0Accrued Payroll Tax 609 1,475
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0yehoshua karsh
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08472727255
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TORAH LEARNING CENTER OF NORTHBROOK
ReturnHeader/Filer/BusinessNameControlTxt0TORA
ReturnHeader/Filer/EIN0300122446
ReturnHeader/Filer/USAddress/AddressLine1Txt02548 JASPER COURT STE 201
ReturnHeader/Filer/USAddress/CityNm0Northbrook
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060062
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363134911
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LANCE WISE LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07235 N WESTERN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chicago
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060645
ReturnHeader/PreparerPersonGrp/PhoneNum07732620470
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LANCE WISE
ReturnHeader/ReturnTs02024-05-31T14:23:32-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0yehoshua
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0karsh
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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