Civic Intelligence

Jewish Learning Connection

EIN 34-1552628 • 501(c)3

Siviq Scores

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

Liabilities / Assets

84th percentile

0.43x

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.58x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

61st percentile

10%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

81st percentile

$84,138

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

57th percentile

6.2%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

55th percentile

10%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$527,144

Up $30,793 (+6.2%) from 2022

Liabilities

Down

$229,152

Down $21,483 (-8.6%) from 2022

Net Assets

Up

$297,992

Up $52,276 (+21%) from 2022

Operations
Liabilities / Revenue88th percentileNet Margin61st percentile

Revenue

Up

$397,925

Up $37,357 (+10%) from 2022

Expenses

Up

$357,811

Up $29,920 (+9.1%) from 2022

Net Income

Up

$40,114

Up $7,437 (+23%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$600K$400K$200K$0Assets 2018: $532,316Liabilities 2018: $321,144Net Assets 2018: $211,1722018Assets 2019: $496,103Liabilities 2019: $304,397Net Assets 2019: $191,7062019Assets 2020: $453,574Liabilities 2020: $322,987Net Assets 2020: $130,5872020Assets 2021: $504,412Liabilities 2021: $304,268Net Assets 2021: $200,1442021Assets 2022: $496,351Liabilities 2022: $250,635Net Assets 2022: $245,7162022Assets 2023: $527,144Liabilities 2023: $229,152Net Assets 2023: $297,9922023

Highlighted filing

2023

Assets$527,144
Liabilities$229,152
Net Assets$297,992
Open 2023 Filing

Operations Trend

Revenue Growth55th percentile

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

$400K$200K$0-$200KRevenue 2018: $291,215Expenses 2018: $259,871Net Income 2018: $31,3442018Revenue 2019: $254,583Expenses 2019: $274,049Net Income 2019: -$19,4662019Revenue 2020: $242,775Expenses 2020: $270,516Net Income 2020: -$27,7412020Revenue 2021: $378,812Expenses 2021: $296,321Net Income 2021: $82,4912021Revenue 2022: $360,568Expenses 2022: $327,891Net Income 2022: $32,6772022Revenue 2023: $397,925Expenses 2023: $357,811Net Income 2023: $40,1142023

Highlighted filing

2023

Revenue$397,925
Expenses$357,811
Net Income$40,114
Open 2023 Filing

Filings

Most recent year

2023 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$527,144
Liabilities
$229,152
Net assets
$297,992
Revenue
$397,925
Expenses
$357,811
Net income
$40,114
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.27$2.29$2.98$3.98$3.58$0.40
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.96$2.51$2.46$3.61$3.28$0.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.04$3.04$2.00$3.79$2.96$0.82
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.54$3.23$1.31$2.43$2.71$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.96$3.04$1.92$2.55$2.74$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.32$3.21$2.11$2.91$2.60$0.31
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.1
Gross Receipts
$397,925
Mission and Program Overview

Mission

Adult Jewish education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$397,005$387,529▼ $9,476
Rtn Earn Endowment Incm Other Fnds$245,716$297,992▲ $52,276
Cash and Non-Interest-Bearing Accounts$97,346$139,615▲ $42,269
Prepaid Expenses and Deferred Charges$2,000--
Total Assets$496,351$527,144▲ $30,793
Liabilities
Mortgage Notes Payable Secured by Investment Property$250,635$229,152▼ $21,483
Total Liabilities$250,635$229,152▼ $21,483
Net Assets / Fund Balance
Total Net Assets Fund Balance$245,716$297,992▲ $52,276
Total Liabilities and Net Assets / Fund Balance$496,351$527,144▲ $30,793

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$312,529$202,895$515,424
Equipment-$88,680$88,680
Land$75,000-$75,000
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ephraim NisenbaumExecutive DirectorFT$46,938$37,200$84,138
Moshe StollAsst DirectorFT$42,000$35,985$77,985

Board Members and Trustees

NameTitle
Ari JaffeTrustee
Armond WaxmanTrustee
Richard DiamondTrustee
Stuart MintzTrustee
Stuart MusynskiTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$351,092
Program Service Revenue
$46,833
Investment Income
$0
Other Revenue
$0
All Other Contributions
$351,092
Change in Net Assets
$40,114
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$222,700
Other Expenses$135,111
Total Fundraising Expense$28,308
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$136,882$12,621$12,621$162,124
Other Salaries and Wages$50,000$1,946-$51,946
Occupancy$17,780$5,927-$23,707
Office Expenses$7,719$5,403$2,316$15,438
Interest$10,868$3,623-$14,491
Fees for Services Other$7,787$4,247$2,124$14,158
Other Expenses$7,787$4,247$2,124$14,158
Depreciation Depletion$7,107$2,369-$9,476
Payroll Taxes$7,163$808$659$8,630
Fees for Services Accounting-$1,500-$1,500
Total Functional Expenses$286,812$42,691$28,308$357,811
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Yosef NisenbaumAdult son of the Executive DirectorReceived 21931 salary and 28069 parsonageNo$50,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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 governing body review Part VI line 11

“The Executive Director reviews the Form 990 prior to completion, signature and filing”

Officer director etc mailing address Part VI line 9

“Richard Diamond - 35 W Meadow Lane, Orange, OH 44122Ari Jaffe - 2330 Milton road, University Hts/. OH 44118Stuart Mintz - 4346 University Parkway, University Hts/. OH 44118Stuart Muszynski - 5053 Bristol Ct., Lyndhurst, OH 44118Armond Waxman - 31359 Ainsworth Driave, Pepper Pike, OH 44124Rabbi Ephraim Nisenbaum, 2362 Milton Rd, University Hts, OH 44118Rabbi Moshe Stoll, 2400 Milton Rd, University Hts, OH 44118”

Governing documents etc available to public Part VI line 19

“Copies of Form 990, as well as other documents required to be disclosed are available on the premises and can be provided upon request. Copies of Form 990, as well as other documents required to be disclosed are available on the premises and can ba provided upon request.”

Filing and Contact Details

Filer

Filer Name
Jewish Learning Connection
EIN
34-1552628
Address
2195 S Green Road, Cleveland, OH 44121

Signing Officer

Name
Ephraim Nisenbaum
Title
Executive Direc
Phone
2166913837
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ephraim Nisenbaum
Formed
1987
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
5
Employees
4

Preparer

Firm
Stephen P Kaplan CPA
Address
3238 Belvoir Blvd, Beachwood, OH 44122
Preparer
Stephen P Kaplan CPA
Phone
2165334319
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Correction of prior year depreciation expenses”

Part XI response or note to any line in Part XI

“Prior year correction”

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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Yosef Nisenbaum
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Received 21931 salary and 28069 parsonage
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive Director reviews the Form 990 prior to completion, signature and filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Richard Diamond - 35 W Meadow Lane, Orange, OH 44122Ari Jaffe - 2330 Milton road, University Hts/. OH 44118Stuart Mintz - 4346 University Parkway, University Hts/. OH 44118Stuart Muszynski - 5053 Bristol Ct., Lyndhurst, OH 44118Armond Waxman - 31359 Ainsworth Driave, Pepper Pike, OH 44124Rabbi Ephraim Nisenbaum, 2362 Milton Rd, University Hts, OH 44118Rabbi Moshe Stoll, 2400 Milton Rd, University Hts, OH 44118
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Copies of Form 990, as well as other documents required to be disclosed are available on the premises and can be provided upon request. Copies of Form 990, as well as other documents required to be disclosed are available on the premises and can ba provided upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Correction of prior year depreciation expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Prior year correction
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Officer director etc mailing address Part VI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part XI response or note to any line in Part XI
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IRS990/WebsiteAddressTxt0www.clevelandjlc.com
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ephraim Nisenbaum
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum02166913837
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Jewish Learning Connection
ReturnHeader/Filer/BusinessNameControlTxt0JEWI
ReturnHeader/Filer/EIN0341552628
ReturnHeader/Filer/USAddress/AddressLine1Txt02195 S Green Road
ReturnHeader/Filer/USAddress/CityNm0Cleveland
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Stephen P Kaplan CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03238 Belvoir Blvd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Beachwood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044122
ReturnHeader/PreparerPersonGrp/PhoneNum02165334319
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stephen P Kaplan CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-13T11:32:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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