Civic Intelligence

Jfc-Richman Nathan G #1 Ta

EIN 34-6507680 • 501(c)3 • Brooklyn, OH

Profile

Grants are made according to trust agreement dated may 2, 1927. The trust agreement requires keybank, as trustee to distribute net income to the jewish community federation of cleveland, ohio in order to carry on the function in which the jewish community is now engaged, of providing means and assistance to worthy charitable organizations conducted for the benefit of jewish people in and about cleveland, ohio under the ohio institutional trust fund act of 1999, the beneficiaries have chosen to received the maximum of income based on the greater of 5% of afv or traditional income. Please note the charities have a right to remove the trustee, and the trustee has the authority to amend the document to insure the continuation to qualify as a 509(a)3 organization.

4900 Tiedeman Road Oh-01-49-0381Brooklyn, OH 44144

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

89th percentile

48%

Higher net margin than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

42nd percentile

$10,637

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

54th percentile

4.8%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

43%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,503,802

Up $114,375 (+4.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$2,503,802

Up $114,375 (+4.8%) from 2023

Revenue

Up

$253,795

Up $75,877 (+43%) from 2023

Expenses

Up

$131,316

Up $3,431 (+2.7%) from 2023

Net Income

Up

$122,479

Up $72,446 (+145%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2020: $2,125,190Liabilities 2020: $0Net Assets 2020: $2,125,1902020Assets 2021: $2,425,715Liabilities 2021: $0Net Assets 2021: $2,425,7152021Assets 2022: $2,339,948Liabilities 2022: $0Net Assets 2022: $2,339,9482022Assets 2023: $2,389,427Liabilities 2023: $0Net Assets 2023: $2,389,4272023Assets 2024: $2,503,802Liabilities 2024: $0Net Assets 2024: $2,503,8022024

Highlighted filing

2024

Assets$2,503,802
Liabilities$0
Net Assets$2,503,802

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2020: $49,909Expenses 2020: $119,619Net Income 2020: -$69,7102020Revenue 2021: $433,061Expenses 2021: $132,537Net Income 2021: $300,5242021Revenue 2022: $63,218Expenses 2022: $148,973Net Income 2022: -$85,7552022Revenue 2023: $177,918Expenses 2023: $127,885Net Income 2023: $50,0332023Revenue 2024: $253,795Expenses 2024: $131,316Net Income 2024: $122,4792024

Highlighted filing

2024

Revenue$253,795
Expenses$131,316
Net Income$122,479

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 23, 2025
Return Version
2024v5.2
Gross Receipts
$587,817
Mission and Program Overview

Mission

Grants are made according to trust agreement dated may 2, 1927. The trust agreement requires keybank, as trustee to distribute net income to the jewish community federation of cleveland, ohio in order to carry on the function in which the jewish community is now engaged, of providing means and assistance to worthy charitable organizations conducted for the benefit of jewish people in and about cleveland, ohio under the ohio institutional trust fund act of 1999, the beneficiaries have chosen to received the maximum of income based on the greater of 5% of afv or traditional income. Please note the charities have a right to remove the trustee, and the trustee has the authority to amend the document to insure the continuation to qualify as a 509(a)3 organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$2,389,427$2,503,802▲ $114,375
Investments in Publicly Traded Securities$2,272,573$2,431,895▲ $159,322
Savings and Temporary Cash Investments$116,854$71,907▼ $44,947
Total Assets$2,389,427$2,503,802▲ $114,375
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,389,427$2,503,802▲ $114,375
Total Liabilities and Net Assets / Fund Balance$2,389,427$2,503,802▲ $114,375
Compensation and Service Providers

Employees

NameTitleBaseTotal
-Trustee$10,637$10,637
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$242,290
Other Revenue
$11,505
Change in Net Assets
$122,479
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$118,429
Salaries, Compensation, and Employee Benefits$10,637
Other Expenses$2,250
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$118,429--$118,429
Current Officers, Directors, Trustees, and Key Employees-$10,637-$10,637
All Other Expenses-$1,200-$1,200
Fees for Services Accounting-$1,050-$1,050
Total Functional Expenses$118,429$12,887$0$131,316
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jewish Federation of ClevelandCleveland, OH170(b)(1)(A)Provide Means and Assistance to Charities Fbo Jewish People$118,429
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
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
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

Part VI Line 12A

No conflict of interest policy exists for the trust. Keybank N A has a corporate conflict of interest policy.

Part VI, Line 14

The trust has no written document retention or destruction policy. Keybank N A has a corporate document retention and destruction policy.

Part VI, Line 15 A and B

Keybank is sole Trustee, is compensated as such, and makes all decisions with respect to the operation and administration of the trust.

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1A

KEYBANK IS SOLE TRUSTEE

Form 990, Page 6, Part VI, Line 11-description of Process for Review

All returns are prepared and thoroughly reviewed by our tax vendor and/or internal professional tax department.

FORM 990, PAGE 6, PART VI, LINE 15A

KeyBank is sole Trustee, is compensated as such, and makes alldecisions with respect to the operation and administration of the trust.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request by mail or by phone and delivered within 2 weeks of the request.

Filing and Contact Details

Filer

Filer Name
JFC-RICHMAN NATHAN G #1 TA
EIN
34-6507680
Phone
2166897639
Address
4900 TIEDEMAN ROAD OH-01-49-0381, BROOKLYN, OH 44144

Signing Officer

Name
Keybank by Joseph Velkos
Title
Vice President
Phone
2166897639
Signed
2025-09-23
Discuss with paid preparer
Yes

Organization Details

Formed
1927
Legal Domicile
Oh
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
Pwc US Tax Llp
Address
4300 E CAMELBACK ROAD STE 475, PHOENIX, AZ 85018
Preparer
Jeffrey E Kuhlin
Phone
4123556000
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

Py roc adjustment ($7,641), cost basis adj ($463).

Raw XML Appendix370 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0KeyBank representatives have completed an extensive, internal review of supporting organization accounts. This was done in concert with in house counsel and individual determination were made with respect to the relationships. The beneficiary has the right to remove the Trustee and the Trustee has the right to amend the Trust to insure the continuation of 509(a)(3) status.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1KeyBank, as Trustee, welcomes the input of the charitable beneficiary as to the investments.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2KeyBank, as Trustee, maintains a close and continuous working relationship with Jewish Federation of Cleveland. The supporting organization maintains a significant voices as they have the right to remove the Trustee and replace with another corporate Trustee. The Trustee has the authority to amend the document to insure the continuation of 509(a)(3).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3status. The supported organization receives the periodic statements reflecting all activity in the trust regarding income, expenses, and investments. KeyBank welcomes the input of the supporting organization as to investments.
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IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt040373
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt035529
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt02651144
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt02333055
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt092790
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt081657
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt02691517
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt02368584
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt092790
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt081657
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0340714445
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd08
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0118429
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0JEWISH COMMUNITY FEDERATI
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt0118429
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0118429
IRS990ScheduleI/RecipientTable/IRCSectionDesc0170(b)(1)(A)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROVIDE MEANS AND ASSISTANCE TO CHARITIES FBO JEWISH PEOPLE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0JEWISH FEDERATION OF CLEVELAND
IRS990ScheduleI/RecipientTable/RecipientEIN0340714445
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt025701 SCIENCE PARK DR
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CLEVELAND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd0441227302
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grants are made to 501(c)3 organizations that are named in the trust document. Our administrative representatives are in periodic contact with representatives of the charities in order to be in compliance with the trust provisions.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No conflict of interest policy exists for the trust. Keybank N A has a corporate conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The trust has no written document retention or destruction policy. Keybank N A has a corporate document retention and destruction policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Keybank is sole Trustee, is compensated as such, and makes all decisions with respect to the operation and administration of the trust.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3KEYBANK IS SOLE TRUSTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL RETURNS ARE PREPARED AND THOROUGHLY REVIEWED BY OUR TAX VENDOR AND/OR INTERNAL PROFESSIONAL TAX DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5KeyBank is sole Trustee, is compensated as such, and makes alldecisions with respect to the operation and administration of the trust.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE AVAILABLE UPON REQUEST BY MAIL OR BY PHONE AND DELIVERED WITHIN 2 WEEKS OF THE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PY ROC ADJUSTMENT ($7,641), COST BASIS ADJ ($463).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 12a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Line 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Line 15 a and b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7EXPLANATION FOR FORM 990, PART XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02503802
IRS990/TotalAssetsGrp/BOYAmt02389427
IRS990/TotalAssetsGrp/EOYAmt02503802
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012887
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0118429
IRS990/TotalFunctionalExpensesGrp/TotalAmt0131316
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02389427
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02503802
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0118429
IRS990/TotalReportableCompFromOrgAmt010637
IRS990/TotalRevenueGrp/ExclusionAmt0253795
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0253795
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02389427
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02503802
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEYBANK BY JOSEPH VELKOS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02166897639
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JFC-RICHMAN NATHAN G #1 TA
ReturnHeader/Filer/BusinessNameControlTxt0RICH
ReturnHeader/Filer/EIN0346507680
ReturnHeader/Filer/PhoneNum02166897639
ReturnHeader/Filer/USAddress/AddressLine1Txt04900 TIEDEMAN ROAD OH-01-49-0381
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044144
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0920460586
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PWC US TAX LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04300 E CAMELBACK ROAD STE 475
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHOENIX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085018
ReturnHeader/PreparerPersonGrp/PhoneNum04123556000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY E KUHLIN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-02T08:01:29-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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