Civic Intelligence

Moving Traditions

990 • Fiscal year 2023 • EIN 34-2015014

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 08, 2024

8380 Old York Road Suite 4300Elkins Park, PA 19027

(215) 887-4511

Siviq Scores

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

Liabilities / Assets

47th percentile

0.05x

Higher debt load relative to assets than 47% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

39th percentile

0.04x

Higher debt load relative to revenue than 39% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

77th percentile

23%

Higher net margin than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

90th percentile

$206,716

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

86th percentile

40%

Faster asset growth than 86% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

79th percentile

38%

Faster revenue growth than 79% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,614,577

Up $1,025,554 (+40%) from 2022

Net Assets

Up

$3,426,383

Up $1,037,003 (+43%) from 2022

Liabilities

Down

$188,194

Down $11,449 (-5.7%) from 2022

Revenue

Up

$4,595,137

Up $1,255,443 (+38%) from 2022

Expenses

Up

$3,558,134

Up $35,534 (+1.0%) from 2022

Net Income

Up

$1,037,003

Up $1,219,909 (+667%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2015: $1,029,045Liabilities 2015: $62,750Net Assets 2015: $966,2952015Assets 2016: $1,550,302Liabilities 2016: $83,263Net Assets 2016: $1,467,0392016Assets 2017: $2,074,735Liabilities 2017: $67,327Net Assets 2017: $2,007,4082017Assets 2018: $1,890,626Liabilities 2018: $79,376Net Assets 2018: $1,811,2502018Assets 2020: $2,757,354Liabilities 2020: $694,654Net Assets 2020: $2,062,7002020Assets 2021: $3,152,130Liabilities 2021: $579,844Net Assets 2021: $2,572,2862021Assets 2022: $2,589,023Liabilities 2022: $199,643Net Assets 2022: $2,389,3802022Assets 2023: $3,614,577Liabilities 2023: $188,194Net Assets 2023: $3,426,3832023Assets 2024: $4,204,346Liabilities 2024: $220,732Net Assets 2024: $3,983,6142024

Highlighted filing

2023

Assets$3,614,577
Liabilities$188,194
Net Assets$3,426,383

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $2,084,213Expenses 2015: $2,015,293Net Income 2015: $68,9202015Revenue 2016: $2,791,033Expenses 2016: $2,290,289Net Income 2016: $500,7442016Revenue 2017: $3,385,743Expenses 2017: $2,845,374Net Income 2017: $540,3692017Revenue 2018: $2,667,291Expenses 2018: $2,863,449Net Income 2018: -$196,1582018Revenue 2020: $2,868,557Expenses 2020: $2,819,669Net Income 2020: $48,8882020Revenue 2021: $3,463,085Expenses 2021: $2,953,499Net Income 2021: $509,5862021Revenue 2022: $3,339,694Expenses 2022: $3,522,600Net Income 2022: -$182,9062022Revenue 2023: $4,595,137Expenses 2023: $3,558,134Net Income 2023: $1,037,0032023Revenue 2024: $4,345,680Expenses 2024: $3,788,449Net Income 2024: $557,2312024

Highlighted filing

2023

Revenue$4,595,137
Expenses$3,558,134
Net Income$1,037,003
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 8, 2024
Return Version
2023v5.0
Gross Receipts
$4,595,137
Mission and Program Overview

Mission

Moving traditions' mission is to embolden youth by fostering self-discovery, challenging sexism, and inspiring a commitment to jewish life and learning. Through our field-tested groups, rosh hodesh, shevet, and tzelem, and through our program for b'nai mitzvah, moving traditions creates experiences that inspire jewish teens, preteens and parents to openly explore fundamental questions of identity and society. We help teens and preteens reach their full potential by connecting relevant content with enduring jewish values, and by fostering positive peer-to-peer relationships through our trained clergy and educator-mentors. With the guidance of moving traditions, more youth are growing into adulthood with confidence, compassion, and a lifetime commitment to jewish community.

Moving traditions' mission is to embolden youth by fostering self- discovery, challenging sexism, and inspiring a commitment to jewish life and learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$171,537$1,908,210▲ $1,736,673
Pledges and Grants Receivable$510,801$1,512,887▲ $1,002,086
Land, Buildings, and Equipment, Net$138,561$150,630▲ $12,069
Prepaid Expenses and Deferred Charges$36,706$41,835▲ $5,129
Savings and Temporary Cash Investments$1,731,418$1,015▼ $1,730,403
Total Assets$2,589,023$3,614,577▲ $1,025,554
Liabilities
Accounts Payable and Accrued Expenses$197,966$188,194▼ $9,772
Deferred Revenue$1,677--
Total Liabilities$199,643$188,194▼ $11,449
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,656,767$2,391,313▲ $734,546
Net Assets With Donor Restrictions$732,613$1,035,070▲ $302,457
Total Net Assets Fund Balance$2,389,380$3,426,383▲ $1,037,003
Total Liabilities and Net Assets / Fund Balance$2,589,023$3,614,577▲ $1,025,554

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$89,792$128,576$218,368
Equipment$60,838$145,345$206,183
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle KarkowskyCEOFT$177,752$57,928$206,716
Robin CohenCFOFT$134,170$52,694$160,517
Lisa GerstenChief of ExtFT$130,516-$130,516
Brian MonoVP, Chief ofFT$130,276-$130,276
Pamela BarkleyVP of PrograFT$116,731$334$117,065
Eve BergerVP of PartneFT$105,516-$105,516

Board Members and Trustees

NameTitle
Elyse EverettChair
Jonathan KrasnerVice Chair
Beth JosephDirector
Bobby ZukerDirector
Bruce EllmanDirector
Dena KleinDirector
Lisa ShoenbergDirector
Lori KoffmanDirector
Noah ArnowDirector
Suzanne FeldDirector
Darcie CrystalEx Officio
Jasmine TarkoffSecretary
Bethany ShinerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,340,322
Program Service Revenue
$206,015
Investment Income
$48,500
Other Revenue
$300
All Other Contributions
$4,340,322
Change in Net Assets
$1,037,003

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,595,137
Revenue Not Reported on Form 990
$22,730
Total Revenue per Audited Statements
$4,617,867
Total Revenue per Form 990
$4,595,137
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,990,516
Other Expenses$567,618
Total Fundraising Expense$321,104
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,935,606$232,364$227,047$2,395,017
Other Employee Benefits$188,641$22,646$22,128$233,415
Fees for Services Other$172,644$13,748$13,428$199,820
Payroll Taxes$148,973$17,884$17,475$184,332
Current Officers, Directors, Trustees, and Key Employees$143,656$17,245$16,851$177,752
Office Expenses$93,909$10,119$9,878$113,906
Conferences and Meetings$70,123$11,646-$81,769
Information Technology$65,365$7,743$7,566$80,674
Travel$34,589$2,169$2,119$38,877
Depreciation Depletion$29,428$3,532$3,453$36,413
Fees for Services Accounting$8,986$715$699$10,400
Other Expenses$3,970$368$359$4,697
Occupancy$858$103$101$1,062
Total Functional Expenses$2,896,748$340,282$321,104$3,558,134

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,580,864
Expenses per Audited Statements$3,558,134
Total Expenses per Form 990$3,558,134
Expenses Not Reported on Form 990$22,730
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The audit committee reviews the final draft of the 990 before it is filed.

Form 990, Page 6, Part VI, Line 12C

Board and staff are required to disclose and sign conflict of interest statements annually

Form 990, Page 6, Part VI, Line 15A

The excecutive director's compensation is based on her performance through an annual review and market comparisons. Her salary is compared to comparable organizations (total compensation, compensation /revenue, compensation /total organization compensation). This is unanimously approved by the board.

Form 990, Page 6, Part VI, Line 17

Minnesota, new hampshire, north carolina, rhode island, south carolina, virginia, west virginia, wisconsin, north dakota, utah, oregon, georgia, hawaii, mississippi, tennessee, kentucky

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are availabel upon request.

Filing and Contact Details

Filer

Filer Name
Moving Traditions
EIN
34-2015014
Phone
2158874511
Address
8380 OLD YORK ROAD SUITE 4300, ELKINS PARK, PA 19027

Signing Officer

Name
Michelle Karkowsky
Title
CEO
Phone
2158874511
Signed
2024-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Karkowsky
Formed
2005
Legal Domicile
Pa
Voting Board Members
13
Independent Board Members
13
Employees
30
Volunteers
13

Preparer

Firm
Baratz & Associates Pa
Address
4B EVES DR STE 100, MARLTON, NJ 08053
Preparer
Edward a Suarez CPA
Phone
8569855688
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

Fasb asc 740-10-65-1 requires financial statement recognition of the impact of a tax position, if that position is more than likely than not to be sustained on examination, based on the technical merits of the position. The benefit is calculated as the largest amount that is more than 50 percent likely to be realized upon resolution of the benefit. The organization has evaluated its tax positions and believes all could be sustained upon examination. With few exceptions, the organization is no longer subject to income tax examinations by federal authorities for years before 2020.

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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt15TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt07,206
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1PT II LN 10: OTHER INCOME PART II, LINE 10 DESCRIPTION: OTHER 2021: 3,306 2022: 3,600 AND 2023: 300
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SUPPLEMENTAL INFORMATION
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FASB ASC 740-10-65-1 REQUIRES FINANCIAL STATEMENT RECOGNITION OF THE IMPACT OF A TAX POSITION, IF THAT POSITION IS MORE THAN LIKELY THAN NOT TO BE SUSTAINED ON EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE BENEFIT IS CALCULATED AS THE LARGEST AMOUNT THAT IS MORE THAN 50 PERCENT LIKELY TO BE REALIZED UPON RESOLUTION OF THE BENEFIT. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND BELIEVES ALL COULD BE SUSTAINED UPON EXAMINATION. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL AUTHORITIES FOR YEARS BEFORE 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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