Civic Intelligence

Dayton Ritualarium Society

EIN 31-1119297 • 501(c)3

Profile

To provide the jewish community with a modern mikvah facility, fully accessible to everyone

7020-rear N Main St45415-2536

n/A

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

1st percentile

-408%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

20th percentile

-6.1%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$625,926

Down $40,472 (-6.1%) from 2012

Liabilities

Down

$421

Down $418 (-50%) from 2012

Net Assets

Down

$625,505

Down $40,054 (-6.0%) from 2012

Revenue

$9,811

No earlier filing loaded for comparison.

Expenses

Down

$49,865

Down $117,867 (-70%) from 2012

Net Income

-$40,054

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $715,641Liabilities 2010: $479Net Assets 2010: $715,1622010Assets 2011: $683,252Liabilities 2011: $605Net Assets 2011: $682,6472011Assets 2012: $666,398Liabilities 2012: $839Net Assets 2012: $665,5592012Assets 2013: $625,926Liabilities 2013: $421Net Assets 2013: $625,5052013

Highlighted filing

2013

Assets$625,926
Liabilities$421
Net Assets$625,505

Operations Trend

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

$200K$100K$0-$100KExpenses 2010: $78,4722010Expenses 2011: $78,0212011Expenses 2012: $167,7322012Revenue 2013: $9,811Expenses 2013: $49,865Net Income 2013: -$40,0542013

Highlighted filing

2013

Revenue$9,811
Expenses$49,865
Net Income-$40,054

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 30, 2014
Return Version
2013v3.0
Gross Receipts
$1,854,439
Mission and Program Overview

Mission

To provide the jewish community with a modern mikvah facility, fully accessible to everyone

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$639,646$621,392▼ $18,254
Inventories for Sale or Use$4,949--
Cash and Non-Interest-Bearing Accounts$21,600$4,534▼ $17,066
Prepaid Expenses and Deferred Charges$203--
Total Assets$666,398$625,926▼ $40,472
Liabilities
Other Liabilities$839$421▼ $418
Total Liabilities$839$421▼ $418
Net Assets / Fund Balance
Unrestricted Net Assets$665,559$625,505▼ $40,054
Total Net Assets Fund Balance$665,559$625,505▼ $40,054
Total Liabilities and Net Assets / Fund Balance$666,398$625,926▼ $40,472

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$621,392$90,509$711,901
Equipment$0$8,398$8,398
Compensation and Service Providers

Board Members and Trustees

NameTitle
Eva RosenbergPresident
Allen BerkSecretary
Goldye KopmarTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$330
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$9,481
All Other Contributions
$330
Change in Net Assets
$-40,054
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$37,519
Salaries, Compensation, and Employee Benefits$12,346
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$18,254--$18,254
Other Salaries and Wages-$11,188-$11,188
Occupancy$9,886--$9,886
Fees for Services Accounting-$7,100-$7,100
Payroll Taxes-$1,158-$1,158
Office Expenses-$1,002-$1,002
Fees for Services Other-$927-$927
Insurance-$350-$350
Total Functional Expenses$28,140$21,725$0$49,865
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,839,775
Gaming Direct Expenses$1,832,530
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
State Sales Tax Payable$421
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
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 6

The membership of Dayton Ritualarium Society is open to all Jewish people who wish to use the Mikvah facilities, regardless of their affiliation or level of observance.

Form 990, Part VI, Section B, line 11

The independent accountant prepares Form 990 and related schedules based on the information provided by the organization's President and Treasurer. Form 990 and related schedules are then reviewed by the Board on a line-by-line basis as the final step prior to filing the return with the IRS. Copies of Form 990 and related schedules are available to each Board member. The accountant, President, and Treasurer answer any questions. Board members are reminded of their fiduciary responsibilities.

Form 990, Part VI, Section B, line 12C

All board members are covered under the Conflict of Interest Policy. Conflicts of interest are defined as an interest, direct or indirect, with any persons or firms involved with our organization. Transactions with parties with whom a conflicting interest may exist will only be undertaken if the conflicting interest is fully disclosed, the person with the conflict of interest is excluded from the discussion and approval of such transaction, a competitive bid or comparable valuation exists, and the Board has determined that the transaction is in the best interest of the organization.

Form 990, Part VI, Section B, line 15

The organization pays no compensation to officers, key employees, or top management officials. If it did, the organization would determine compensation based upon a review and approval by independent persons, using comparability data. Dayton Ritualarium Society would then maintain written documentation of the deliberation and decision for all compensation issues.

Form 990, Part VI, Section C, line 19

The organization's governing documents, conflict of interest policy, financial statement, and filings with the IRS are available to any party (public or private) who requests the information.

Filing and Contact Details

Filer

EIN
31-1119297
Phone
9372742149

Signing Officer

Name
Goldye Kopmar
Title
Treasurer
Phone
9372742149
Signed
2014-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Goldye Kopmar
Formed
1956
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
2
Volunteers
15

Preparer

Preparer
Mark Watson
Phone
9372973400
Raw XML Appendix373 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.

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IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0The gaming manager is an employee of the organization. However, the compensation amount that is allocable to gaming management is zero. She is an unpaid volunteer for the bingo operations.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PART III, LINE 16:
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The membership of Dayton Ritualarium Society is open to all Jewish people who wish to use the Mikvah facilities, regardless of their affiliation or level of observance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The independent accountant prepares Form 990 and related schedules based on the information provided by the organization's President and Treasurer. Form 990 and related schedules are then reviewed by the Board on a line-by-line basis as the final step prior to filing the return with the IRS. Copies of Form 990 and related schedules are available to each Board member. The accountant, President, and Treasurer answer any questions. Board members are reminded of their fiduciary responsibilities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All board members are covered under the Conflict of Interest Policy. Conflicts of interest are defined as an interest, direct or indirect, with any persons or firms involved with our organization. Transactions with parties with whom a conflicting interest may exist will only be undertaken if the conflicting interest is fully disclosed, the person with the conflict of interest is excluded from the discussion and approval of such transaction, a competitive bid or comparable valuation exists, and the Board has determined that the transaction is in the best interest of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization pays no compensation to officers, key employees, or top management officials. If it did, the organization would determine compensation based upon a review and approval by independent persons, using comparability data. Dayton Ritualarium Society would then maintain written documentation of the deliberation and decision for all compensation issues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's governing documents, conflict of interest policy, financial statement, and filings with the IRS are available to any party (public or private) who requests the information.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0666398
IRS990/TotalAssetsEOYAmt0625926
IRS990/TotalAssetsGrp/BOYAmt0666398
IRS990/TotalAssetsGrp/EOYAmt0625926
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0330
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt021725
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt028140
IRS990/TotalFunctionalExpensesGrp/TotalAmt049865
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0839
IRS990/TotalLiabilitiesEOYAmt0421
IRS990/TotalLiabilitiesGrp/BOYAmt0839
IRS990/TotalLiabilitiesGrp/EOYAmt0421
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0665559
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0625505
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt028140
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt09481
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09811
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0666398
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0625926
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0665559
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0625505
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine107020-REAR N MAIN ST
IRS990/USAddress/City0DAYTON
IRS990/USAddress/State0OH
IRS990/USAddress/ZIPCode0454152536
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Goldye Kopmar
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09372742149
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine10DAYTON RITUALARIUM SOCIETY
ReturnHeader/Filer/BusinessNameControlTxt0DAYT
ReturnHeader/Filer/EIN0311119297
ReturnHeader/Filer/PhoneNum09372742149
ReturnHeader/Filer/USAddress/AddressLine107020-REAR N MAIN ST
ReturnHeader/Filer/USAddress/City0DAYTON
ReturnHeader/Filer/USAddress/State0OH
ReturnHeader/Filer/USAddress/ZIPCode0454152536
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0310971691
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10GOLDSHOT LAMB & HOBBS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine103066 KETTERING BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0DAYTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode045439
ReturnHeader/PreparerPersonGrp/PhoneNum09372973400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK WATSON
ReturnHeader/ReturnTs02014-08-07T12:23:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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