Civic Intelligence

Jewish Learning Connection Inc.

990 • Fiscal year 2023 • EIN 34-1552628

Jan 01, 2023 to Dec 31, 2023 • Filed on May 14, 2024

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

85th percentile

0.43x

Higher debt load relative to assets than 85% of similar nonprofits.

2023 filings • 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.

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

Net Margin

60th percentile

10%

Higher net margin than 60% of similar nonprofits.

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

Top Officer Pay

82nd percentile

$84,138

Higher top officer pay than 82% of similar nonprofits.

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

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

Asset Growth

56th percentile

6.2%

Faster asset growth than 56% of similar nonprofits.

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

Revenue Growth

53rd percentile

10%

Faster revenue growth than 53% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$527,144

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

Net Assets

Up

$297,992

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

Liabilities

Down

$229,152

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

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin60th 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

Historical Trend

Balance Sheet Trend

Asset Growth56th 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

2023

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

Operations Trend

Revenue Growth53rd 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

2023

Revenue$397,925
Expenses$357,811
Net Income$40,114
Open 2023 Filing
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 Pay82nd 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.

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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0312529
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0202895
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0515424
IRS990ScheduleD/EquipmentGrp/DepreciationAmt088680
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt088680
IRS990ScheduleD/LandGrp/BookValueAmt075000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0387529
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Yosef Nisenbaum
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Adult son of the Executive Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt050000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Received 21931 salary and 28069 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 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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0496351
IRS990/TotalAssetsEOYAmt0527144
IRS990/TotalAssetsGrp/BOYAmt0496351
IRS990/TotalAssetsGrp/EOYAmt0527144
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IRS990/TotalContributionsAmt0351092
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt028308
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042691
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0286812
IRS990/TotalFunctionalExpensesGrp/TotalAmt0357811
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0250635
IRS990/TotalLiabilitiesEOYAmt0229152
IRS990/TotalLiabilitiesGrp/BOYAmt0250635
IRS990/TotalLiabilitiesGrp/EOYAmt0229152
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0245716
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0297992
IRS990/TotalOtherCompensationAmt073185
IRS990/TotalProgramServiceExpensesAmt0286812
IRS990/TotalProgramServiceRevenueAmt046833
IRS990/TotalReportableCompFromOrgAmt088938
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt046833
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0397925
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0496351
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0527144
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.clevelandjlc.com
IRS990/WhistleblowerPolicyInd0false
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
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044121
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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

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
2023Detailed filing. Detailed filing data is available for this year.$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