Civic Intelligence

Institute for Health Care and Values

EIN 31-1537486 • 501(c)3 • Cincinnati, OH

Profile

To promote the study of the bible and biblical sources to provide guidance for modern day life in keeping with the jewish faith and traditions.

PO Box 37145Cincinnati, OH 45222

n/A

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

51st percentile

5.1%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

50th percentile

3.3%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-20%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,617,350

Up $52,295 (+3.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,617,350

Up $52,295 (+3.3%) from 2023

Revenue

Down

$1,024,418

Down $254,121 (-20%) from 2023

Expenses

Down

$972,123

Down $303,730 (-24%) from 2023

Net Income

Up

$52,295

Up $49,609 (+1847%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,828,280Liabilities 2011: $89,130Net Assets 2011: $1,739,1502011Assets 2012: $1,845,958Liabilities 2012: $131,518Net Assets 2012: $1,714,4402012Assets 2013: $1,732,782Liabilities 2013: $129,816Net Assets 2013: $1,602,9662013Assets 2014: $1,701,160Liabilities 2014: $127,824Net Assets 2014: $1,573,3362014Assets 2015: $1,838,139Liabilities 2015: $125,680Net Assets 2015: $1,712,4592015Assets 2016: $1,609,860Liabilities 2016: $0Net Assets 2016: $1,609,8602016Assets 2017: $1,568,918Liabilities 2017: $0Net Assets 2017: $1,568,9182017Assets 2018: $2,290,782Liabilities 2018: $745,103Net Assets 2018: $1,545,6792018Assets 2019: $2,286,151Liabilities 2019: $731,530Net Assets 2019: $1,554,6212019Assets 2020: $1,834,337Liabilities 2020: $239,770Net Assets 2020: $1,594,5672020Assets 2021: $1,611,592Liabilities 2021: $0Net Assets 2021: $1,611,5922021Assets 2022: $1,562,369Liabilities 2022: $0Net Assets 2022: $1,562,3692022Assets 2023: $1,565,055Liabilities 2023: $0Net Assets 2023: $1,565,0552023Assets 2024: $1,617,350Liabilities 2024: $0Net Assets 2024: $1,617,3502024

Highlighted filing

2024

Assets$1,617,350
Liabilities$0
Net Assets$1,617,350

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $440,9192011Expenses 2012: $343,4712012Revenue 2013: $329,637Expenses 2013: $349,115Net Income 2013: -$19,4782013Revenue 2014: $297,651Expenses 2014: $327,281Net Income 2014: -$29,6302014Revenue 2015: $606,476Expenses 2015: $467,353Net Income 2015: $139,1232015Revenue 2016: $361,905Expenses 2016: $464,504Net Income 2016: -$102,5992016Revenue 2017: $630,098Expenses 2017: $671,040Net Income 2017: -$40,9422017Revenue 2018: $755,564Expenses 2018: $778,803Net Income 2018: -$23,2392018Revenue 2019: $823,865Expenses 2019: $814,923Net Income 2019: $8,9422019Revenue 2020: $764,993Expenses 2020: $725,047Net Income 2020: $39,9462020Revenue 2021: $845,186Expenses 2021: $818,161Net Income 2021: $27,0252021Revenue 2022: $1,147,040Expenses 2022: $1,196,263Net Income 2022: -$49,2232022Revenue 2023: $1,278,539Expenses 2023: $1,275,853Net Income 2023: $2,6862023Revenue 2024: $1,024,418Expenses 2024: $972,123Net Income 2024: $52,2952024

Highlighted filing

2024

Revenue$1,024,418
Expenses$972,123
Net Income$52,295

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$1.02$0.97$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$1.28$1.28$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$1.15$1.20$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$0.85$0.82$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.83$0.24$1.59$0.76$0.73$0.04
2019Detailed filing. Detailed filing data is available for this year.$2.29$0.73$1.55$0.82$0.81$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.29$0.75$1.55$0.76$0.78$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.63$0.67$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$0.36$0.46$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.84$0.13$1.71$0.61$0.47$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.70$0.13$1.57$0.30$0.33$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.73$0.13$1.60$0.33$0.35$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.13$1.71$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.09$1.74$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$1,024,418
Mission and Program Overview

Mission

To promote the study of the bible and biblical sources to provide guidance for modern day life in keeping with the jewish faith and traditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,565,055$1,617,350▲ $52,295
Other Notes and Loans Receivable, Net$1,515,000$1,515,000→ $0
Cash and Non-Interest-Bearing Accounts$44,857$97,152▲ $52,295
Investments Other Securities$5,198$5,198→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,565,055$1,617,350▲ $52,295
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,565,055$1,617,350▲ $52,295
Total Liabilities and Net Assets / Fund Balance$1,565,055$1,617,350▲ $52,295
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rabbi David SpetnerTrustee/president
Rabbi Meir MinsterTrustee/secretary
Rabbi Isaac PreisTrustee/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$632,972
Program Service Revenue
$35,001
Investment Income
$0
Other Revenue
$356,445
All Other Contributions
$260,072
Change in Net Assets
$52,295
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$969,400
Other Expenses$2,723
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$969,400--$969,400
Office Expenses-$2,263-$2,263
Other Expenses-$200-$200
Total Functional Expenses$969,400$2,723$0$972,123
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cambridge Charitable FoundationCincinnati, OH501(c)(3)General Purpose$0
Knesseth Israel CongregationCincinnati, OH501(c)(3)General Purpose$0
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
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

All officers and trustees are provided with a copy of form 990 prior to filing for review, comment, and approval.

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

At the annual charity meeting all trustees and officers are required to reaffirm their compliance with the conflict policy.

Form 990, Part VI, Section B, Line 15

Currently, there is no compensation paid to these individuals. If compensation were paid, comparability data would be reviewed.

Form 990, Part VI, Section C, Line 19

The organization makes available all documents required by law.

Filing and Contact Details

Filer

Filer Name
Institute for Health Care and Values
EIN
31-1537486
Phone
5133789338
Address
PO BOX 37145, CINCINNATI, OH 45222

Signing Officer

Name
Rabbi David Spetner
Title
President
Phone
5133789338
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rabbi David Spetner
Formed
2003
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
4

Preparer

Firm
Clark Schaefer Hackett & Co
Address
1 EAST 4TH STREET, CINCINNATI, OH 45202
Preparer
Esther Daniel
Phone
5132413111
Raw XML Appendix384 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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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0A GRANT RECIPIENT MUST PROVIDE AN ACCOUNTING THAT SHOWS HOW THE GRANT FUNDING WAS SPENT WITHIN 12 MONTHS OF RECEIPT OF THE GRANT. NO ORGANIZATION IS PERMITTED TO RECEIVE ANOTHER GRANT FROM THE CHARITY UNTIL AN ACCEPTABLE ACCOUNTING IS RECEIVED. THE ACCOUNTING OF THE GRANT FUNDS ARE SUBJECT TO THE TRUSTEES' REVIEW AND APPROVAL.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt02
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OFFICERS AND TRUSTEES ARE PROVIDED WITH A COPY OF FORM 990 PRIOR TO FILING FOR REVIEW, COMMENT, AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE ANNUAL CHARITY MEETING ALL TRUSTEES AND OFFICERS ARE REQUIRED TO REAFFIRM THEIR COMPLIANCE WITH THE CONFLICT POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CURRENTLY, THERE IS NO COMPENSATION PAID TO THESE INDIVIDUALS. IF COMPENSATION WERE PAID, COMPARABILITY DATA WOULD BE REVIEWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES AVAILABLE ALL DOCUMENTS REQUIRED BY LAW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0INSTITUTE FOR HEALTH CARE AND VALUES
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt1INSTITUTE FOR HEALTH CARE AND VALUES
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt2INSTITUTE FOR HEALTH CARE AND VALUES
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt3INSTITUTE FOR HEALTH CARE AND VALUES
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0VENDING SOLUTIONS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt16502 ELBROOK AVENUE LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt26761 ELBROOK LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt3EDUCATIONAL VALUE SOLUTIONS
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0263303600
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt055689
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt10
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt20
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt351
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd2OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd3OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0VENDING MACHINE BROKERAGE
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt1REAL ESTATE
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt2REAL ESTATE
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt3EDUCATION
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt0356445
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt10
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt20
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt335001
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0PO BOX 37145
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt1PO BOX 37145
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt2PO BOX 37145
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt3PO BOX 37145
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0CINCINNATI
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm1CINCINNATI
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm2CINCINNATI
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm3CINCINNATI
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd2OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd3OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd045222
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd145222
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd245222
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd345222
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01565055
IRS990/TotalAssetsEOYAmt01617350
IRS990/TotalAssetsGrp/BOYAmt01565055
IRS990/TotalAssetsGrp/EOYAmt01617350
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0632972
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02723
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0969400
IRS990/TotalFunctionalExpensesGrp/TotalAmt0972123
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01565055
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01617350
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0969400
IRS990/TotalProgramServiceRevenueAmt035001
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0356445
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt035001
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01024418
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01565055
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01617350
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 37145
IRS990/USAddress/CityNm0CINCINNATI
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045222
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RABBI DAVID SPETNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05133789338
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INSTITUTE FOR HEALTH CARE AND VALUES
ReturnHeader/Filer/BusinessNameControlTxt0INST
ReturnHeader/Filer/EIN0311537486
ReturnHeader/Filer/PhoneNum05133789338
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 37145
ReturnHeader/Filer/USAddress/CityNm0CINCINNATI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045222
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0310800053
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLARK SCHAEFER HACKETT & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01 EAST 4TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CINCINNATI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045202
ReturnHeader/PreparerPersonGrp/PhoneNum05132413111
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ESTHER DANIEL
ReturnHeader/ReturnTs02025-11-13T13:51:55-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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