Civic Intelligence

Esthersam Foundation

990 • Fiscal year 2023 • EIN 31-0960732

Dec 01, 2022 to Nov 30, 2023 • Filed on Jul 26, 2024

Organization ProfileN/A
PO Box 757Cambridge, OH 43725

(740) 432-6334

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

1st percentile

-1244%

Higher net margin than 1% of similar nonprofits.

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

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

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

Asset Growth

42nd percentile

-2.6%

Faster asset growth than 42% of similar nonprofits.

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

Revenue Growth

3rd percentile

-94%

Faster revenue growth than 3% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$427,300

Down $11,457 (-2.6%) from 2022

Net Assets

Down

$427,300

Down $11,457 (-2.6%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin1st percentile

Revenue

Down

$921

Down $13,360 (-94%) from 2022

Expenses

Down

$12,378

Down $759 (-5.8%) from 2022

Net Income

Down

-$11,457

Down $12,601 (-1101%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

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

$1.5M$1.0M$500K$0Assets 2010: $1,073,311Net Assets 2010: $1,073,3112010Assets 2011: $1,040,431Liabilities 2011: $0Net Assets 2011: $1,040,4312011Assets 2012: $997,424Liabilities 2012: $0Net Assets 2012: $997,4242012Assets 2013: $957,810Liabilities 2013: $0Net Assets 2013: $957,8102013Assets 2014: $927,458Liabilities 2014: $0Net Assets 2014: $927,4582014Assets 2015: $382,675Liabilities 2015: $0Net Assets 2015: $382,6752015Assets 2016: $382,169Liabilities 2016: $0Net Assets 2016: $382,1692016Assets 2017: $348,618Liabilities 2017: $0Net Assets 2017: $348,6182017Assets 2018: $340,286Liabilities 2018: $0Net Assets 2018: $340,2862018Assets 2019: $359,595Liabilities 2019: $0Net Assets 2019: $359,5952019Assets 2020: $392,285Liabilities 2020: $0Net Assets 2020: $392,2852020Assets 2022: $438,757Liabilities 2022: $0Net Assets 2022: $438,7572022Assets 2023: $427,300Liabilities 2023: $0Net Assets 2023: $427,3002023Assets 2024: $453,473Liabilities 2024: $0Net Assets 2024: $453,4732024

Highlighted filing

2023

Assets$427,300
Liabilities$0
Net Assets$427,300
Open 2023 Filing

Operations Trend

Revenue Growth3rd percentile

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

$200K$0-$200K-$400K-$600KRevenue 2010: $9,379Expenses 2010: $46,362Net Income 2010: -$36,9832010Expenses 2011: $40,8042011Expenses 2012: $51,0912012Expenses 2013: $43,1692013Revenue 2014: $7,815Expenses 2014: $38,167Net Income 2014: -$30,3522014Revenue 2015: -$516,192Expenses 2015: $31,480Net Income 2015: -$547,6722015Revenue 2016: $15,777Expenses 2016: $14,136Net Income 2016: $1,6412016Revenue 2017: $26,641Expenses 2017: $60,192Net Income 2017: -$33,5512017Revenue 2018: $41,590Expenses 2018: $49,922Net Income 2018: -$8,3322018Revenue 2019: $37,140Expenses 2019: $17,831Net Income 2019: $19,3092019Revenue 2020: $54,922Expenses 2020: $22,232Net Income 2020: $32,6902020Revenue 2022: $14,281Expenses 2022: $13,137Net Income 2022: $1,1442022Revenue 2023: $921Expenses 2023: $12,378Net Income 2023: -$11,4572023Revenue 2024: $44,555Expenses 2024: $18,382Net Income 2024: $26,1732024

Highlighted filing

2023

Revenue$921
Expenses$12,378
Net Income-$11,457
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Dec 1, 2022 to Nov 30, 2023
Signed
Jul 26, 2024
Return Version
2022v5.0
Gross Receipts
$230,678
Mission and Program Overview

Mission

To support religious & medical charities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$428,270$396,698▼ $31,572
Cash and Non-Interest-Bearing Accounts$10,487$30,602▲ $20,115
Total Assets$438,757$427,300▼ $11,457
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$438,757$427,300▼ $11,457
Total Net Assets Fund Balance$438,757$427,300▼ $11,457
Total Liabilities and Net Assets / Fund Balance$438,757$427,300▼ $11,457

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$396,698--
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Arthur RogovinDirector
Daniel RogovinDirector
Linda RogovinDirector
Richard RogovinDirector
Toby RogovinDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$921
Other Revenue
$0
Change in Net Assets
$-11,457
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$7,500
Other Expenses$4,878
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$7,500--$7,500
Fees for Service Investment Mgmnt Fees-$2,293-$2,293
Fees for Services Accounting-$1,500-$1,500
Occupancy-$925-$925
Other Expenses-$60-$60
Total Functional Expenses$7,500$4,878$0$12,378
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Available Upon Request--Religious And/or Medical Purposes$7,500
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, Part VI, Section A, Line 2

“Directors arthur and richard rogovin are brothers, the foundation was originally created in honor of their grandparents, esther and samuel rogovin. Directors toby and linda are the spouses of arthur and richard, respectively, and daniel is richard's son.”

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

“Information for form 990 is received from and reviewed with the principal director, a copy is provided to the board of directors.”

Form 990, Part VI, Section C, Line 19

“Information is available upon request at 2920 dresdon road, zanesville, ohio 43701.”

Filing and Contact Details

Filer

Filer Name
Esthersam Foundation
EIN
31-0960732
Phone
7404326334
Address
PO BOX 757, CAMBRIDGE, OH 43725

Signing Officer

Name
Arthur Rogovin
Title
Director
Phone
7404326334
Signed
2024-07-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Rogovin
Formed
1979
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Gbq Partners LLC
Address
230 WEST STREET SUITE 700, COLUMBUS, OH 43215
Preparer
Daniel Conroy
Phone
6142211120
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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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IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt02
IRS990ScheduleA/SupportedOrganizationsTotalCnt02
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0311427001
IRS990ScheduleA/SupportedOrgInformationGrp/EIN1311629304
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd00
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd10
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd13
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt05000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt12500
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0OSU (DBA LIFETIME) CHABAD HOUSE
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1GENESIS HEALTH CARE
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt07500
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0396698
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0396698
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt07500
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0RELIGIOUS AND/OR MEDICAL PURPOSES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0AVAILABLE UPON REQUEST
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0A RECORD IS MAINTAINED AS TO THE AMOUNT OF THE GRANT AND THE DETERMINATION THAT THE GRANT IS GIVEN TO A NON-PROFIT ORGANIZATION. SELECTION CRITERIA IS DETERMINED BY THE DIRECTORS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTORS ARTHUR AND RICHARD ROGOVIN ARE BROTHERS, THE FOUNDATION WAS ORIGINALLY CREATED IN HONOR OF THEIR GRANDPARENTS, ESTHER AND SAMUEL ROGOVIN. DIRECTORS TOBY AND LINDA ARE THE SPOUSES OF ARTHUR AND RICHARD, RESPECTIVELY, AND DANIEL IS RICHARD'S SON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INFORMATION FOR FORM 990 IS RECEIVED FROM AND REVIEWED WITH THE PRINCIPAL DIRECTOR, A COPY IS PROVIDED TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INFORMATION IS AVAILABLE UPON REQUEST AT 2920 DRESDON ROAD, ZANESVILLE, OHIO 43701.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0438757
IRS990/TotalAssetsEOYAmt0427300
IRS990/TotalAssetsGrp/BOYAmt0438757
IRS990/TotalAssetsGrp/EOYAmt0427300
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04878
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt07500
IRS990/TotalFunctionalExpensesGrp/TotalAmt012378
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0427300
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt07500
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0921
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0921
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0438757
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0427300
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 757
IRS990/USAddress/CityNm0CAMBRIDGE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043725
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ARTHUR ROGOVIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07404326334
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ESTHERSAM FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0ESTH
ReturnHeader/Filer/EIN0310960732
ReturnHeader/Filer/PhoneNum07404326334
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 757
ReturnHeader/Filer/USAddress/CityNm0CAMBRIDGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043725
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202122306
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GBQ PARTNERS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0230 WEST STREET SUITE 700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043215
ReturnHeader/PreparerPersonGrp/PhoneNum06142211120
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL CONROY
ReturnHeader/ReturnTs02024-08-14T14:21:59-05:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$427,300
Liabilities
$0
Net assets
$427,300
Revenue
$921
Expenses
$12,378
Net income
-$11,457
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.00$0.45$0.04$0.02$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.00$0.01$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.01$0.01$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.05$0.02$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.04$0.02$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.04$0.05$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.03$0.06$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.02$0.01$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.52$0.03$0.55
2014Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.01$0.04$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.00$0.96$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.00$1.00$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.00$1.04$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$1.07$0.01$0.05$0.04