Civic Intelligence

Jewish Learning Connection Inc.

990 • Fiscal year 2019 • EIN 34-1552628

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 27, 2020

Organization Profilewww.clevelandjlc.com
2195 S Green RoadCleveland, OH 44121

(216) 691-3837

Siviq Scores

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

Liabilities / Assets

91st percentile

0.61x

Higher debt load relative to assets than 91% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

96th percentile

1.20x

Higher debt load relative to revenue than 96% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

26th percentile

-7.6%

Higher net margin than 26% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

97th percentile

$77,838

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 30.6% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

33rd percentile

-6.8%

Faster asset growth than 33% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

31st percentile

-13%

Faster revenue growth than 31% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$496,103

Down $36,213 (-6.8%) from 2018

Net Assets

Down

$191,706

Down $19,466 (-9.2%) from 2018

Liabilities

Down

$304,397

Down $16,747 (-5.2%) from 2018

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin26th percentile

Revenue

Down

$254,583

Down $36,632 (-13%) from 2018

Expenses

Up

$274,049

Up $14,178 (+5.5%) from 2018

Net Income

Down

-$19,466

Down $50,810 (-162%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

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

$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

2019

Assets$496,103
Liabilities$304,397
Net Assets$191,706
Open 2019 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$254,583
Expenses$274,049
Net Income-$19,466
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 27, 2020
Return Version
2019v5.1
Gross Receipts
$254,583
Mission and Program Overview

Mission

Adult Jewish education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$432,050$423,230▼ $8,820
Rtn Earn Endowment Incm Other Fnds$211,172$191,706▼ $19,466
Cash and Non-Interest-Bearing Accounts$100,266$72,873▼ $27,393
Total Assets$532,316$496,103▼ $36,213
Liabilities
Mortgage Notes Payable Secured by Investment Property$321,144$304,397▼ $16,747
Total Liabilities$321,144$304,397▼ $16,747
Net Assets / Fund Balance
Total Net Assets Fund Balance$211,172$191,706▼ $19,466
Total Liabilities and Net Assets / Fund Balance$532,316$496,103▼ $36,213

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$342,513$161,214$503,727
Equipment$5,717$82,924$88,641
Land$75,000-$75,000
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ephraim NisenbaumExecutive DirectorFT$49,638$28,200$77,838
Moshe StollAsst DirectorFT$33,000$38,751$71,751

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$231,660
Program Service Revenue
$22,923
Investment Income
$0
Other Revenue
$0
All Other Contributions
$196,963
Change in Net Assets
$-19,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$159,553
Other Expenses$114,496
Total Fundraising Expense$14,163
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$126,238$11,676$11,676$149,590
Occupancy$14,728$4,909-$19,637
Interest$13,112$4,371-$17,483
Fees for Services Other$13,058$2,486$1,243$16,787
Depreciation Depletion$12,230$4,077-$16,307
Office Expenses$2,891$2,023$867$5,781
Other Salaries and Wages$3,200$1,828-$5,028
Payroll Taxes$4,096$462$377$4,935
Other Expenses$4,112--$4,112
Fees for Services Accounting-$1,350-$1,350
Total Functional Expenses$226,704$33,182$14,163$274,049
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banquet$34,697$34,697$6,894$27,803
Total Events$34,697$34,697$6,894$27,803
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 3200 salary and 8500 parsonageNo$11,700
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
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 44124”

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
2020-04-27
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
Volunteers
3

Preparer

Firm
Stephen P Kaplan
Address
3659 S Green Rd Suite 100, Beachwood, OH 44122
Preparer
Stephen P Kaplan
Phone
2165611648
Supplemental Narrative

Additional Explanations

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

“Rounding”

Raw XML Appendix387 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Adult Jewish education
IRS990/AllOtherContributionsAmt0196963
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0Rabbi Ephraim Nisenbaum
IRS990/BooksInCareOfDetail/PhoneNum02166913837
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02195 S Green Road
IRS990/BooksInCareOfDetail/USAddress/CityNm0University Heights
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044121
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0true
IRS990/BusinessRlnWithOrgMemInd0true
IRS990/CashNonInterestBearingGrp/BOYAmt0100266
IRS990/CashNonInterestBearingGrp/EOYAmt072873
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt011676
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt011676
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0126238
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0149590
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt034697
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0231660
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0114496
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt022923
IRS990/CYRevenuesLessExpensesAmt0-19466
IRS990/CYSalariesCompEmpBnftPaidAmt0159553
IRS990/CYTotalExpensesAmt0274049
IRS990/CYTotalFundraisingExpenseAmt014163
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0254583
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt04077
IRS990/DepreciationDepletionGrp/ProgramServicesAmt012230
IRS990/DepreciationDepletionGrp/TotalAmt016307
IRS990/Desc0Adult education classes providing orientation, knowledge and practice of religious Judaism -Approximately 200 regular attendees at 10 sites, plus special events
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0226704
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01350
IRS990/FeesForServicesAccountingGrp/TotalAmt01350
IRS990/FeesForServicesOtherGrp/FundraisingAmt01243
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt02486
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt013058
IRS990/FeesForServicesOtherGrp/TotalAmt016787
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt028200
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt138751
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Ephraim Nisenbaum
IRS990/Form990PartVIISectionAGrp/PersonNm1Moshe Stoll
IRS990/Form990PartVIISectionAGrp/PersonNm2Richard Diamond
IRS990/Form990PartVIISectionAGrp/PersonNm3Ari Jaffe
IRS990/Form990PartVIISectionAGrp/PersonNm4Stuart Mintz
IRS990/Form990PartVIISectionAGrp/PersonNm5Stuart Musynski
IRS990/Form990PartVIISectionAGrp/PersonNm6Armond Waxman
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt049638
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt133000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Asst Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt034697
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0254583
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt04371
IRS990/InterestGrp/ProgramServicesAmt013112
IRS990/InterestGrp/TotalAmt017483
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0244138
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0432050
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0423230
IRS990/LandBldgEquipCostOrOtherBssAmt0667368
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Adult Jewish education
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0321144
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0304397
IRS990/NetAssetsOrFundBalancesBOYAmt0211172
IRS990/NetAssetsOrFundBalancesEOYAmt0191706
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt04909
IRS990/OccupancyGrp/ProgramServicesAmt014728
IRS990/OccupancyGrp/TotalAmt019637
IRS990/OfficeExpensesGrp/FundraisingAmt0867
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02023
IRS990/OfficeExpensesGrp/ProgramServicesAmt02891
IRS990/OfficeExpensesGrp/TotalAmt05781
IRS990/OfficerMailingAddressInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Program expenses
IRS990/OtherExpensesGrp/Desc1Automobile expense
IRS990/OtherExpensesGrp/ProgramServicesAmt033039
IRS990/OtherExpensesGrp/ProgramServicesAmt14112
IRS990/OtherExpensesGrp/TotalAmt033039
IRS990/OtherExpensesGrp/TotalAmt14112
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01828
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03200
IRS990/OtherSalariesAndWagesGrp/TotalAmt05028
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0377
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0462
IRS990/PayrollTaxesGrp/ProgramServicesAmt04096
IRS990/PayrollTaxesGrp/TotalAmt04935
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Ephraim Nisenbaum
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Cost sharing of excess
IRS990/ProgramServiceRevenueGrp/Desc1space
IRS990/ProgramServiceRevenueGrp/Desc2Raffle income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt014500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18423
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18423
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0264231
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt098220
IRS990/PYProgramServiceRevenueAmt026984
IRS990/PYRevenuesLessExpensesAmt031344
IRS990/PYSalariesCompEmpBnftPaidAmt0161651
IRS990/PYTotalExpensesAmt0259871
IRS990/PYTotalRevenueAmt0291215
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-19466
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0211172
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0191706
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0231660
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0264231
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0209623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0271260
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0198295
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01175069
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt08423
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt013365
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt022941
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt022431
IRS990ScheduleA/OtherIncome170Grp/TotalAmt067160
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91510
IRS990ScheduleA/PublicSupportPY170Pct00.89860
IRS990ScheduleA/PublicSupportTotal170Amt01136759
IRS990ScheduleA/SubstantialContributorsTotAmt038310
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0231660
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0264231
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0209623
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0271260
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0198295
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01175069
IRS990ScheduleA/TotalSupportAmt01242229
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0342513
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0161214
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0503727
IRS990ScheduleD/EquipmentGrp/BookValueAmt05717
IRS990ScheduleD/EquipmentGrp/DepreciationAmt082924
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt088641
IRS990ScheduleD/LandGrp/BookValueAmt075000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0423230
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06894
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Banquet
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt034697
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt034697
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt034697
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt034697
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt027803
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06894
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06894
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Yosef Nisenbaum
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Adult son of the Executive Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt011700
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Received 3200 salary and 8500 parsonage
IRS990/ScheduleORequiredInd0true
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 44124
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/ExplanationTxt3Rounding
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0532316
IRS990/TotalAssetsEOYAmt0496103
IRS990/TotalAssetsGrp/BOYAmt0532316
IRS990/TotalAssetsGrp/EOYAmt0496103
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0231660
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014163
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033182
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0226704
IRS990/TotalFunctionalExpensesGrp/TotalAmt0274049
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0321144
IRS990/TotalLiabilitiesEOYAmt0304397
IRS990/TotalLiabilitiesGrp/BOYAmt0321144
IRS990/TotalLiabilitiesGrp/EOYAmt0304397
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0211172
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0191706
IRS990/TotalOtherCompensationAmt066951
IRS990/TotalProgramServiceExpensesAmt0226704
IRS990/TotalProgramServiceRevenueAmt022923
IRS990/TotalReportableCompFromOrgAmt082638
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022923
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0254583
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0532316
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0496103
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.clevelandjlc.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ephraim Nisenbaum
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum02166913837
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-04-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Jewish Learning Connection
ReturnHeader/Filer/BusinessNameControlTxt0JEWI
ReturnHeader/Filer/EIN0341552628
ReturnHeader/Filer/USAddress/AddressLine1Txt02195 S Green Road
ReturnHeader/Filer/USAddress/CityNm0Cleveland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044121
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F4FE899A059A48F7A8444DCC26D5258CB850AAA0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F4FE899A059A48F7A8444DCC26D5258CB850AAA0
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId034659220201195lrvnib
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-04-28
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.76.199.12
ReturnHeader/FilingSecurityInformation/IPDt02020-04-28
ReturnHeader/FilingSecurityInformation/IPTm014:44:28
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Stephen P Kaplan
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03659 S Green Rd Suite 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Beachwood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044122
ReturnHeader/PreparerPersonGrp/PhoneNum02165611648
ReturnHeader/PreparerPersonGrp/PreparationDt02020-04-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stephen P Kaplan
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-04-27T16:00:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$496,103
Liabilities
$304,397
Net assets
$191,706
Revenue
$254,583
Expenses
$274,049
Net income
-$19,466
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
2019Detailed filing. Detailed filing data is available for this year.$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