Civic Intelligence

Moadon Kol Chadash

990 • Fiscal year 2017 • EIN 36-3843627

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 08, 2017

2464 N Clybourn AvenueChicago, IL 60614

(773) 631-6340

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.02x

Higher debt load relative to assets than 92% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.30x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

29th percentile

-3.9%

Higher net margin than 29% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

46th percentile

1.9%

Faster asset growth than 46% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2017

Revenue Growth

69th percentile

15%

Faster revenue growth than 69% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2017

Assets

Down

$483,842

Down $159,141 (-25%) from 2016

Net Assets

Down

-$11,153

Down $63,976 (-121%) from 2016

Liabilities

Down

$494,995

Down $95,165 (-16%) from 2016

Revenue

Up

$1,623,021

Up $246,349 (+18%) from 2016

Expenses

Up

$1,686,997

Up $190,949 (+13%) from 2016

Net Income

Up

-$63,976

Up $55,400 (+46%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2013: $604,535Liabilities 2013: $336,448Net Assets 2013: $268,0872013Assets 2014: $503,814Liabilities 2014: $303,079Net Assets 2014: $200,7352014Assets 2015: $465,725Liabilities 2015: $293,526Net Assets 2015: $172,1992015Assets 2016: $642,983Liabilities 2016: $590,160Net Assets 2016: $52,8232016Assets 2017: $483,842Liabilities 2017: $494,995Net Assets 2017: -$11,1532017Assets 2019: $663,939Liabilities 2019: $622,779Net Assets 2019: $41,1602019Assets 2020: $413,775Liabilities 2020: $325,449Net Assets 2020: $88,3262020Assets 2021: $1,213,114Liabilities 2021: $840,001Net Assets 2021: $373,1132021Assets 2022: $1,022,855Liabilities 2022: $905,378Net Assets 2022: $117,4772022Assets 2023: $745,463Liabilities 2023: $727,192Net Assets 2023: $18,2712023Assets 2024: $508,649Liabilities 2024: $46,909Net Assets 2024: $461,7402024Assets 2025: $736,120Liabilities 2025: $451,999Net Assets 2025: $284,1212025

Highlighted filing

2017

Assets$483,842
Liabilities$494,995
Net Assets-$11,153

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2013: $908,1532013Revenue 2014: $1,120,009Expenses 2014: $1,187,361Net Income 2014: -$67,3522014Revenue 2015: $1,217,491Expenses 2015: $1,246,027Net Income 2015: -$28,5362015Revenue 2016: $1,376,672Expenses 2016: $1,496,048Net Income 2016: -$119,3762016Revenue 2017: $1,623,021Expenses 2017: $1,686,997Net Income 2017: -$63,9762017Revenue 2019: $1,915,020Expenses 2019: $1,822,367Net Income 2019: $92,6532019Revenue 2020: $1,727,072Expenses 2020: $1,684,798Net Income 2020: $42,2742020Revenue 2021: $1,747,253Expenses 2021: $1,369,415Net Income 2021: $377,8382021Revenue 2022: $1,435,416Expenses 2022: $1,672,599Net Income 2022: -$237,1832022Revenue 2023: $1,415,363Expenses 2023: $1,514,340Net Income 2023: -$98,9772023Revenue 2024: $1,412,329Expenses 2024: $1,421,138Net Income 2024: -$8,8092024Revenue 2025: $1,417,622Expenses 2025: $1,596,798Net Income 2025: -$179,1762025

Highlighted filing

2017

Revenue$1,623,021
Expenses$1,686,997
Net Income-$63,976
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 8, 2017
Return Version
2016v3.0
Gross Receipts
$1,638,590
Mission and Program Overview

Mission

Moadon kol chadash, (a club of a new voice) is a vibrant educational center for jewish living, hebrew language and a strong connection to israel. The mission of moadon kol chadash is to provide an informal, experiential jewish education through unique preschool (9 months to 5 years old) and after school programs. The acquisition of hebrew as a second language from infancy is these programs' driving force. We give youngsters and their families the opportunity to explore their roots and heritage, discover the joys of judaism, and forge strong connections to israel--the core of a meaningful, comprehensive curriculum. We welcome families from all walks of life.

Give youngsters and their families a chance to touch their roots and explore their heritage.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$367,619$343,881▼ $23,738
Loans From Officers Directors$130,720--
Cash and Non-Interest-Bearing Accounts$247,535$78,326▼ $169,209
Prepaid Expenses and Deferred Charges-$32,886-
Savings and Temporary Cash Investments$6,639$6,644▲ $5
Total Assets$642,983$483,842▼ $159,141
Other Assets Total$21,190$22,105▲ $915
Liabilities
Deferred Revenue$459,440$494,995▲ $35,555
Total Liabilities$590,160$494,995▼ $95,165
Net Assets / Fund Balance
Unrestricted Net Assets$52,823$-11,153▼ $63,976
Total Net Assets Fund Balance$52,823$-11,153▼ $63,976
Total Liabilities and Net Assets / Fund Balance$642,983$483,842▼ $159,141

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$288,896$39,507$328,403
Equipment$38,096$26,425$64,521
Other Land Buildings$16,889$25,865$42,754
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Etty DolginSecretary & Director of EdFT$124,000$124,000

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Kesher TeamTeacher Services2937 GREENLEAF, Wilmette, IL 60091$684,242
Revenue and Support

Revenue Composition

Contributions and Grants
$288,907
Program Service Revenue
$1,267,292
Investment Income
$5
Other Revenue
$66,817
All Other Contributions
$260,839
Change in Net Assets
$-63,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,562,997
Salaries, Compensation, and Employee Benefits$124,000
Total Fundraising Expense$33,642
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$695,054$31,071$10,408$736,533
Occupancy$458,591$64,742$16,186$539,519
Current Officers, Directors, Trustees, and Key Employees$86,800$33,480$3,720$124,000
Depreciation Depletion$43,882$6,195$1,549$51,626
Office Expenses$22,708$12,814$801$36,323
Insurance$16,769$2,367$592$19,728
Information Technology$3,072$434$108$3,614
Fees for Services Accounting-$3,600-$3,600
Other Expenses$2,988$422$106$3,516
Conferences and Meetings$2,298$324$81$2,703
Travel$1,588$224$56$1,868
Advertising$998$141$35$1,174
Total Functional Expenses$1,497,541$155,814$33,642$1,686,997
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$34,414
Fundraising Gross Income$21,872
Gaming Direct Expenses$9,471
Fundraising Direct Expenses$6,098
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Fundraiser$49,940$21,872$1,542$20,330
Total Events$49,940$21,872$6,098$15,774
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
-Owned by an Officer of the OrganizationThe Payments Are for the Lease of Employees, Which the Organization Leases From Kesher Team. Kesher Team Is Owned by Etty Dolgin, Secretary of the Organization.No$798,136
-Owned by an Officer of the OrganizationPayroll Advance for Leased Employees.No$32,886

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$130,720--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

Form 990, Part VI, Section A, Line 2

Mayrav dolgin and harrell dolgin are board members and children of the board secretary and director of education, etty dolgin. Also, etty dolgin and her husband are owners of dolgin construction company, which provides services to the organization and harrell dolgin is an employee of this company. In addition, the organization leases employees from a company owned by etty dolgin.

Form 990, Part VI, Section A, Line 8B

There are no committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

A cpa firm prepares irs form 990. A draft of the form is reviewed and signed by the secretary of the board. The form 990 is disseminated to the entire board before filing.

Form 990, Part VI, Section B, Line 15

The compensation of the top management official is recommended by the treasurer and presented for discussion and approval to the board of directors. There are no other compensated officers or key employees of the organization.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Moadon Kol Chadash
EIN
36-3843627
Phone
7736316340
Address
2464 N CLYBOURN AVENUE, CHICAGO, IL 60614

Signing Officer

Name
Etty Dolgin
Title
Secretary & Director of Ed.
Phone
7736316340
Signed
2017-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allen Rogoway
Formed
1992
Legal Domicile
Il
Voting Board Members
19
Independent Board Members
18
Employees
0
Volunteers
24

Preparer

Firm
Warady & Davis Llp
Address
1717 DEERFIELD RD SUITE 300S, DEERFIELD, IL 60015
Preparer
Susan Greggo
Phone
8472679600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Leased employees: program service expenses 695,054. Management and general expenses 31,071. Fundraising expenses 7,768. Total expenses 733,893. Grant writer: program service expenses 0. Management and general expenses 0. Fundraising expenses 2,640. Total expenses 2,640.

FORM 990, PART XII, LINE 1:

The organization is using the modified cash basis of accounting.

Raw XML AppendixShowing 400 of 597 raw XML fields

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY & DIRECTOR OF ED
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER THRU 07/2016
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER THRU 07/2016
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20MEMBER
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IRS990/MissionDesc0MOADON KOL CHADASH IS AN INNOVATIVE, INFORMAL CENTER FOR JEWISH LEARNING PROVIDING AN ALTERNATIVE IN JEWISH EDUCATION. THE LEARNING OF HEBREW AS A SECOND LANGUAGE IS A DRIVING FORCE OF THE PROGRAM AT MOADON. OUR MISSION IS TO GIVE YOUNGSTERS AND THEIR FAMILIES AN OPPORTUNITY TO TOUCH THEIR ROOTS, EXPLORE THEIR HERITAGE, DISCOVER THE JOYS OF JUDAISM, AND TO FORGE A STRONG CONNECTION TO ISRAEL. THE EMPHASIS IS ON TEAM TEACHING AND EXPERIENTIAL LEARNING, WITH THE MODERN HEBREW LANGUAGE AT THE CORE OF A VIBRANT AND MEANINGFUL CURRICULUM. JEWISH TRADITIONS AND ISRAELI CULTURE ARE ALSO KEY COMPONENTS. AT MOADON KOL CHADASH, WE WELCOME FAMILIES FROM ALL WALKS OF LIFE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt052823
IRS990/NetAssetsOrFundBalancesEOYAmt0-11153
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt015774
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt015774
IRS990/NetIncomeFromGamingGrp/ExclusionAmt024943
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt024943
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IRS990/OccupancyGrp/FundraisingAmt016186
IRS990/OccupancyGrp/ManagementAndGeneralAmt064742
IRS990/OccupancyGrp/ProgramServicesAmt0458591
IRS990/OccupancyGrp/TotalAmt0539519
IRS990/OfficeExpensesGrp/FundraisingAmt0801
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012814
IRS990/OfficeExpensesGrp/ProgramServicesAmt022708
IRS990/OfficeExpensesGrp/TotalAmt036323
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IRS990/OperateHospitalInd00
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IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt021190
IRS990/OtherAssetsTotalGrp/EOYAmt022105
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SCHOOL EVENTS
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt0106
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0422
IRS990/OtherExpensesGrp/ProgramServicesAmt0117407
IRS990/OtherExpensesGrp/ProgramServicesAmt145386
IRS990/OtherExpensesGrp/ProgramServicesAmt22988
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IRS990/OtherExpensesGrp/TotalAmt145386
IRS990/OtherExpensesGrp/TotalAmt23516
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
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IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032886
IRS990/PrincipalOfficerNm0ALLEN ROGOWAY
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt199126
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24780
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt199126
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24780
IRS990/ProgSrvcAccomActy2Grp/Desc0THE MOADON PROGRAM IS AN AFTERSCHOOL PROGRAM FOR KINDERGARTEN THROUGH 6TH GRADE CHILDREN. IT OFFERS A MIDWEEK ALTERNATIVE FOR JEWISH EDUCATION THAT IS HIGHLY EXPERIENTIAL IN NATURE. THERE WERE 92 CHILDREN ENROLLED IN THE PROGRAM.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt091467
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0100965
IRS990/ProgSrvcAccomActy3Grp/Desc0SUMMER CAMP, SCHOOL EVENTS, AND THE BREAK PROGRAMS OFFER A LESS SCHOLARLY VERSION OF THE GAN GANI PROGRAM FOR 2-5 YEAR OLDS. THERE IS STILL AN EMPHASIS ON HEBREW IMMERSION, BUT THERE ARE MORE PHYSICAL ACTIVITIES AND THE PROGRAMS OFTEN HAVE SUMMER THEMES. THE ENROLLMENT VARIES WITH EACH PROGRAM.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0597422
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0395426
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IRS990/PYOtherRevenueAmt024447
IRS990/PYProgramServiceRevenueAmt0987810
IRS990/PYRevenuesLessExpensesAmt0-119376
IRS990/PYSalariesCompEmpBnftPaidAmt0124000
IRS990/PYTotalExpensesAmt01496048
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01376672
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-63976
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IRS990/RentalIncomeOrLossGrp/RealAmt025961
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
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IRS990/RevenueAmt0797001
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06639
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06644
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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