Civic Intelligence

Jewish Learning Connection Inc.

990 • Fiscal year 2021 • EIN 34-1552628

Jan 01, 2021 to Dec 31, 2021 • Filed on May 13, 2022

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

89th percentile

0.60x

Higher debt load relative to assets than 89% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

89th percentile

0.80x

Higher debt load relative to revenue than 89% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

64th percentile

22%

Higher net margin than 64% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

81st percentile

$78,589

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 20.7% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

53rd percentile

11%

Faster asset growth than 53% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

76th percentile

56%

Faster revenue growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$504,412

Up $50,838 (+11%) from 2020

Net Assets

Up

$200,144

Up $69,557 (+53%) from 2020

Liabilities

Down

$304,268

Down $18,719 (-5.8%) from 2020

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin64th percentile

Revenue

Up

$378,812

Up $136,037 (+56%) from 2020

Expenses

Up

$296,321

Up $25,805 (+9.5%) from 2020

Net Income

Up

$82,491

Up $110,232 (+397%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth53rd 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

2021

Assets$504,412
Liabilities$304,268
Net Assets$200,144
Open 2021 Filing

Operations Trend

Revenue Growth76th 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

2021

Revenue$378,812
Expenses$296,321
Net Income$82,491
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 13, 2022
Return Version
2021v4.2
Gross Receipts
$378,812
Mission and Program Overview

Mission

Adult Jewish education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$403,061$393,585▼ $9,476
Rtn Earn Endowment Incm Other Fnds$130,587$200,144▲ $69,557
Cash and Non-Interest-Bearing Accounts$50,513$110,827▲ $60,314
Total Assets$453,574$504,412▲ $50,838
Liabilities
Mortgage Notes Payable Secured by Investment Property$286,732$268,013▼ $18,719
Unsecured Notes Loans Payable$36,255$36,255→ $0
Total Liabilities$322,987$304,268▼ $18,719
Net Assets / Fund Balance
Total Net Assets Fund Balance$130,587$200,144▲ $69,557
Total Liabilities and Net Assets / Fund Balance$453,574$504,412▲ $50,838

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$331,403$183,654$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 Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ephraim NisenbaumExecutive DirectorFT$41,389$37,200$78,589
Moshe StollAsst DirectorFT$27,362$38,985$66,347

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$347,491
Program Service Revenue
$31,321
Investment Income
$0
Other Revenue
$0
All Other Contributions
$347,491
Change in Net Assets
$82,491
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$195,931
Other Expenses$100,390
Total Fundraising Expense$14,490
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$126,690$12,366$12,366$151,422
Other Expenses$43,309--$43,309
Other Employee Benefits$26,499--$26,499
Occupancy$13,228$4,410-$17,638
Interest$11,632$3,878-$15,510
Depreciation Depletion$9,723$3,241-$12,964
Payroll Taxes$8,750$987$805$10,542
Office Expenses$4,398$3,079$1,319$8,796
Other Salaries and Wages$5,346$2,122-$7,468
Fees for Services Accounting-$1,380-$1,380
Fees for Services Other$793--$793
Total Functional Expenses$250,368$31,463$14,490$296,321
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 5950 salary and 26499 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 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
2022-05-13
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

“Correction of prior year expenses”

Raw XML Appendix376 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/AllOtherContributionsAmt0347491
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/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt050513
IRS990/CashNonInterestBearingGrp/EOYAmt0110827
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt012366
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt012366
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0126690
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0151422
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0347491
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0100390
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt031321
IRS990/CYRevenuesLessExpensesAmt082491
IRS990/CYSalariesCompEmpBnftPaidAmt0195931
IRS990/CYTotalExpensesAmt0296321
IRS990/CYTotalFundraisingExpenseAmt014490
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0378812
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03241
IRS990/DepreciationDepletionGrp/ProgramServicesAmt09723
IRS990/DepreciationDepletionGrp/TotalAmt012964
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/ExpenseAmt0250368
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01380
IRS990/FeesForServicesAccountingGrp/TotalAmt01380
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0793
IRS990/FeesForServicesOtherGrp/TotalAmt0793
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
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/OtherCompensationAmt037200
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt138985
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/PersonNm2Stuart Musynski
IRS990/Form990PartVIISectionAGrp/PersonNm3Armond Waxman
IRS990/Form990PartVIISectionAGrp/PersonNm4Stuart Mintz
IRS990/Form990PartVIISectionAGrp/PersonNm5Richard Diamond
IRS990/Form990PartVIISectionAGrp/PersonNm6Ari Jaffe
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt041389
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt127362
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/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0378812
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt03878
IRS990/InterestGrp/ProgramServicesAmt011632
IRS990/InterestGrp/TotalAmt015510
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0285113
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0403061
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0393585
IRS990/LandBldgEquipCostOrOtherBssAmt0678698
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/BOYAmt0286732
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0268013
IRS990/NetAssetsOrFundBalancesBOYAmt0130587
IRS990/NetAssetsOrFundBalancesEOYAmt0200144
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt04410
IRS990/OccupancyGrp/ProgramServicesAmt013228
IRS990/OccupancyGrp/TotalAmt017638
IRS990/OfficeExpensesGrp/FundraisingAmt01319
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03079
IRS990/OfficeExpensesGrp/ProgramServicesAmt04398
IRS990/OfficeExpensesGrp/TotalAmt08796
IRS990/OfficerMailingAddressInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-12934
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt026499
IRS990/OtherEmployeeBenefitsGrp/TotalAmt026499
IRS990/OtherExpensesGrp/Desc0Program expenses
IRS990/OtherExpensesGrp/ProgramServicesAmt043309
IRS990/OtherExpensesGrp/TotalAmt043309
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02122
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05346
IRS990/OtherSalariesAndWagesGrp/TotalAmt07468
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0805
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0987
IRS990/PayrollTaxesGrp/ProgramServicesAmt08750
IRS990/PayrollTaxesGrp/TotalAmt010542
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/RelatedOrExemptFuncIncomeAmt019980
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111341
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019980
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111341
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0212426
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt075367
IRS990/PYProgramServiceRevenueAmt030349
IRS990/PYRevenuesLessExpensesAmt0-27741
IRS990/PYSalariesCompEmpBnftPaidAmt0195149
IRS990/PYTotalExpensesAmt0270516
IRS990/PYTotalRevenueAmt0242775
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt082491
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0130587
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0200144
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0347491
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0212426
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0231660
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0264231
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0209623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01265431
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt031321
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt012574
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt08423
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt013365
IRS990ScheduleA/OtherIncome170Grp/TotalAmt065683
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91780
IRS990ScheduleA/PublicSupportPY170Pct00.92580
IRS990ScheduleA/PublicSupportTotal170Amt01221675
IRS990ScheduleA/SubstantialContributorsTotAmt043756
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0347491
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0212426
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0231660
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0264231
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0209623
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01265431
IRS990ScheduleA/TotalSupportAmt01331114
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/BookValueAmt0331403
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0183654
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0515057
IRS990ScheduleD/EquipmentGrp/BookValueAmt03488
IRS990ScheduleD/EquipmentGrp/DepreciationAmt085153
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt088641
IRS990ScheduleD/LandGrp/BookValueAmt075000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-16306
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016306
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0393585
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Yosef Nisenbaum
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Adult son of the Executive Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Received 5950 salary and 26499 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 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 expenses
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/TotalAssetsBOYAmt0453574
IRS990/TotalAssetsEOYAmt0504412
IRS990/TotalAssetsGrp/BOYAmt0453574
IRS990/TotalAssetsGrp/EOYAmt0504412
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0347491
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014490
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031463
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0250368
IRS990/TotalFunctionalExpensesGrp/TotalAmt0296321
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0322987
IRS990/TotalLiabilitiesEOYAmt0304268
IRS990/TotalLiabilitiesGrp/BOYAmt0322987
IRS990/TotalLiabilitiesGrp/EOYAmt0304268
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0130587
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0200144
IRS990/TotalOtherCompensationAmt076185
IRS990/TotalProgramServiceExpensesAmt0250368
IRS990/TotalProgramServiceRevenueAmt031321
IRS990/TotalReportableCompFromOrgAmt068751
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt031321
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0378812
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0453574
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0504412
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt036255
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt036255
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.clevelandjlc.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
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/SignatureDt02022-05-13
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/PreparationDt02022-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stephen P Kaplan CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-05-15T12:06:01-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Ephraim
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Nisenbaum
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$504,412
Liabilities
$304,268
Net assets
$200,144
Revenue
$378,812
Expenses
$296,321
Net income
$82,491
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
2021Detailed filing. Detailed filing data is available for this year.$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