Civic Intelligence

Jewish Learning Connection Inc.

990 • Fiscal year 2020 • EIN 34-1552628

Jan 01, 2020 to Dec 31, 2020 • Filed on May 16, 2021

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

0.71x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

95th percentile

1.33x

Higher debt load relative to revenue than 95% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

27th percentile

-11%

Higher net margin than 27% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

97th percentile

$85,238

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 35.1% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

29th percentile

-8.6%

Faster asset growth than 29% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

59th percentile

-4.6%

Faster revenue growth than 59% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$453,574

Down $42,529 (-8.6%) from 2019

Net Assets

Down

$130,587

Down $61,119 (-32%) from 2019

Liabilities

Up

$322,987

Up $18,590 (+6.1%) from 2019

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin27th percentile

Revenue

Down

$242,775

Down $11,808 (-4.6%) from 2019

Expenses

Down

$270,516

Down $3,533 (-1.3%) from 2019

Net Income

Down

-$27,741

Down $8,275 (-43%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth29th 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

2020

Assets$453,574
Liabilities$322,987
Net Assets$130,587
Open 2020 Filing

Operations Trend

Revenue Growth59th 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

2020

Revenue$242,775
Expenses$270,516
Net Income-$27,741
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 16, 2021
Return Version
2020v4.1
Gross Receipts
$242,775
Mission and Program Overview

Mission

Adult Jewish education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$423,230$403,061▼ $20,169
Rtn Earn Endowment Incm Other Fnds$191,706$130,587▼ $61,119
Cash and Non-Interest-Bearing Accounts$72,873$50,513▼ $22,360
Total Assets$496,103$453,574▼ $42,529
Liabilities
Mortgage Notes Payable Secured by Investment Property$304,397$286,732▼ $17,665
Unsecured Notes Loans Payable-$36,255-
Total Liabilities$304,397$322,987▲ $18,590
Net Assets / Fund Balance
Total Net Assets Fund Balance$191,706$130,587▼ $61,119
Total Liabilities and Net Assets / Fund Balance$496,103$453,574▼ $42,529

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$340,879$174,178$515,057
Equipment$3,488$85,153$88,641
Land$75,000-$75,000
Other Land Buildings$-16,306$16,306-
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ephraim NisenbaumExecutive DirectorFT$49,638$35,600$85,238
Moshe StollAsst DirectorFT$30,000$41,940$71,940

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$212,426
Program Service Revenue
$30,349
Investment Income
$0
Other Revenue
$0
All Other Contributions
$212,426
Change in Net Assets
$-27,741
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$195,149
Other Expenses$75,367
Total Fundraising Expense$14,217
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$131,606$12,786$12,786$157,178
Occupancy$20,330$6,777-$27,107
Other Employee Benefits$21,349--$21,349
Interest$12,424$4,141-$16,565
Depreciation Depletion$11,395$3,798-$15,193
Other Salaries and Wages$9,100$1,977-$11,077
Other Expenses$8,441--$8,441
Office Expenses$3,345$2,359$1,007$6,711
Payroll Taxes$4,602$519$424$5,545
Fees for Services Accounting-$1,350-$1,350
Total Functional Expenses$222,592$33,707$14,217$270,516
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 9100 salary and 21349 parsonageNo-
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
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 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
2021-05-16
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 CPA
Address
3238 Belvoir Blvd, Beachwood, OH 44122
Preparer
Stephen P Kaplan CPA
Phone
2165611648
Supplemental Narrative

Additional Explanations

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

“Rounding”

Raw XML Appendix377 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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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Received 9100 salary and 21349 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
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt0212426
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014217
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033707
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0222592
IRS990/TotalFunctionalExpensesGrp/TotalAmt0270516
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0304397
IRS990/TotalLiabilitiesEOYAmt0322987
IRS990/TotalLiabilitiesGrp/BOYAmt0304397
IRS990/TotalLiabilitiesGrp/EOYAmt0322987
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0191706
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0130587
IRS990/TotalOtherCompensationAmt077540
IRS990/TotalProgramServiceExpensesAmt0222592
IRS990/TotalProgramServiceRevenueAmt030349
IRS990/TotalReportableCompFromOrgAmt079638
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt030349
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0242775
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0496103
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IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt036255
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.clevelandjlc.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ephraim Nisenbaum
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum02166913837
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-16
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/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/PhoneNum02165611648
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stephen P Kaplan CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-12T11:17:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Ephraim
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Nisenbaum
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$453,574
Liabilities
$322,987
Net assets
$130,587
Revenue
$242,775
Expenses
$270,516
Net income
-$27,741
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
2020Detailed filing. Detailed filing data is available for this year.$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