Civic Intelligence

Congregation Bnai Brith Hillel

990 • Fiscal year 2016 • EIN 38-3034766

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 17, 2016

360 Charles StreetEast Lansing, MI 48823

(517) 332-1916

Siviq Scores

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

Liabilities / Assets

48th percentile

0.09x

Higher debt load relative to assets than 48% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

46th percentile

0.09x

Higher debt load relative to revenue than 46% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

85th percentile

$161,914

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

8th percentile

-17%

Faster asset growth than 8% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

34th percentile

-3.2%

Faster revenue growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,312,439

Down $259,854 (-17%) from 2015

Net Assets

Down

$1,195,050

Down $271,065 (-18%) from 2015

Liabilities

Up

$117,389

Up $11,211 (+11%) from 2015

Revenue

Down

$1,349,099

Down $45,127 (-3.2%) from 2015

Expenses

Up

$1,502,679

Up $193,379 (+15%) from 2015

Net Income

Down

-$153,580

Down $238,506 (-281%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $757,675Liabilities 2011: $679,693Net Assets 2011: $77,9822011Assets 2012: $699,394Liabilities 2012: $632,303Net Assets 2012: $67,0912012Assets 2013: $814,498Liabilities 2013: $46,790Net Assets 2013: $767,7082013Assets 2014: $1,474,015Liabilities 2014: $92,826Net Assets 2014: $1,381,1892014Assets 2015: $1,572,293Liabilities 2015: $106,178Net Assets 2015: $1,466,1152015Assets 2016: $1,312,439Liabilities 2016: $117,389Net Assets 2016: $1,195,0502016Assets 2017: $1,327,769Liabilities 2017: $218,609Net Assets 2017: $1,109,1602017Assets 2018: $1,106,364Liabilities 2018: $188,875Net Assets 2018: $917,4892018Assets 2019: $1,329,806Liabilities 2019: $410,918Net Assets 2019: $918,8882019Assets 2020: $1,280,127Liabilities 2020: $252,013Net Assets 2020: $1,028,1142020Assets 2021: $2,113,641Liabilities 2021: $234,876Net Assets 2021: $1,878,7652021Assets 2022: $2,264,584Liabilities 2022: $414,198Net Assets 2022: $1,850,3862022Assets 2023: $2,614,501Liabilities 2023: $344,765Net Assets 2023: $2,269,7362023Assets 2024: $2,436,174Liabilities 2024: $91,098Net Assets 2024: $2,345,0762024Assets 2025: $2,927,331Liabilities 2025: $308,297Net Assets 2025: $2,619,0342025

Highlighted filing

2016

Assets$1,312,439
Liabilities$117,389
Net Assets$1,195,050

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $843,865Expenses 2011: $842,589Net Income 2011: $1,2762011Revenue 2012: $937,631Expenses 2012: $948,522Net Income 2012: -$10,8912012Revenue 2013: $1,084,187Expenses 2013: $1,024,605Net Income 2013: $59,5822013Revenue 2014: $1,811,159Expenses 2014: $1,130,928Net Income 2014: $680,2312014Revenue 2015: $1,394,226Expenses 2015: $1,309,300Net Income 2015: $84,9262015Revenue 2016: $1,349,099Expenses 2016: $1,502,679Net Income 2016: -$153,5802016Revenue 2017: $1,603,136Expenses 2017: $1,689,026Net Income 2017: -$85,8902017Revenue 2018: $1,635,187Expenses 2018: $1,826,858Net Income 2018: -$191,6712018Revenue 2019: $1,859,707Expenses 2019: $1,858,308Net Income 2019: $1,3992019Revenue 2020: $1,794,848Expenses 2020: $1,685,622Net Income 2020: $109,2262020Revenue 2021: $2,261,934Expenses 2021: $1,668,116Net Income 2021: $593,8182021Revenue 2022: $2,024,519Expenses 2022: $2,052,899Net Income 2022: -$28,3802022Revenue 2023: $2,378,014Expenses 2023: $1,958,664Net Income 2023: $419,3502023Revenue 2024: $2,124,725Expenses 2024: $2,019,385Net Income 2024: $105,3402024Revenue 2025: $2,512,111Expenses 2025: $2,238,153Net Income 2025: $273,9582025

Highlighted filing

2016

Revenue$1,349,099
Expenses$1,502,679
Net Income-$153,580
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 17, 2016
Return Version
2015v3.0
Gross Receipts
$1,349,099
Mission and Program Overview

Mission

The mission of hillel is to maximize the opportunities for jews to participate in jewish life at michigan state university.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$756,443$733,377▼ $23,066
Pledges and Grants Receivable$388,543$294,124▼ $94,419
Cash and Non-Interest-Bearing Accounts$126,941$184,139▲ $57,198
Land, Buildings, and Equipment, Net$88,719$70,588▼ $18,131
Savings and Temporary Cash Investments$36,070$16,114▼ $19,956
Accounts Receivable$170,606$7,470▼ $163,136
Prepaid Expenses and Deferred Charges$4,971$6,627▲ $1,656
Total Assets$1,572,293$1,312,439▼ $259,854
Liabilities
Accounts Payable and Accrued Expenses$65,155$86,794▲ $21,639
Mortgage Notes Payable Secured by Investment Property$41,023$30,595▼ $10,428
Total Liabilities$106,178$117,389▲ $11,211
Net Assets / Fund Balance
Temporarily Rstr Net Assets$881,145$724,475▼ $156,670
Permanently Rstr Net Assets$391,325$403,026▲ $11,701
Unrestricted Net Assets$193,645$67,549▼ $126,096
Total Net Assets Fund Balance$1,466,115$1,195,050▼ $271,065
Total Liabilities and Net Assets / Fund Balance$1,572,293$1,312,439▼ $259,854

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$70,588$395,957$466,545
Investment Program Related Org$733,377--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$756,443$18,172▼ $36,525-$733,377
2015$757,569$17,116▼ $18,242-$756,443
2014$736,318$26,023▼ $4,772-$757,569
2013$673,290$28,000▲ $35,028-$736,318
2012$726,962-▼ $53,672-$673,290
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cindy HugheyExecutive DiFT$161,914-$161,914
Cindy HugheyExecutive Director-$161,914-$161,914
Jonathan KoenigsbergDevelopmentFT$79,144$5,774$84,918

Board Members and Trustees

NameTitle
Steven ArbitPresident
Ashley SchnaarBoard Member
Breana BrillBoard Member
Carol HorowitzBoard Member
Cheryl MargolisBoard Member
Dana LoewensteinBoard Member
Daniel BarnettBoard Member
David RosmanBoard Member
David StraussBoard Member
Don RudickBoard Member
Eden ElbingerBoard Member
Elliot SpoonBoard Member
Eric GrosingerBoard Member
Faylene OwenBoard Member
Jason WeissBoard Member
Jeffrey HimelhochBoard Member
Ken BloomBoard Member
Kim ShapiroBoard Member
Linda IshbiaBoard Member
Melissa DukeBoard Member
Michael SerlingBoard Member
Natalie NewmanBoard Member
Pam BloomBoard Member
Patrice PhillipsBoard Member
Paul ByckBoard Member
Robyn CanvasserBoard Member
Rod BrownBoard Member
Ron ElkusBoard Member
Roselyn Komisar BlanckBoard Member
Sandy DantoBoard Member
Sarah KleinBoard Member
Shari GoldsteinBoard Member
Stephen BernsteinBoard Member
Steven MiglioreBoard Member
Steven WoronoffBoard Member
Stuart SklarSecretary
Sandy SoiferTreasurer
Carol ViederVice Preside
Linda SircusVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,322,196
Program Service Revenue
$14,715
Investment Income
$5,885
Other Revenue
$6,303
All Other Contributions
$1,322,196
Change in Net Assets
$-153,580

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,349,099
Revenue Not Reported on Form 990
$29,327
Total Revenue per Audited Statements
$1,378,426
Total Revenue per Form 990
$1,349,099
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$852,974
Other Expenses$644,705
Total Fundraising Expense$76,936
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$413,900$48,694$24,346$486,940
Current Officers, Directors, Trustees, and Key Employees$197,319$23,214$11,608$232,141
Other Employee Benefits$113,809$13,389$6,695$133,893
Conferences and Meetings$81,790$25,456-$107,246
Occupancy$13,106$52,427-$65,533
Office Expenses$1,710$6,842$34,287$42,839
Depreciation Depletion$3,626$14,505-$18,131
Insurance$3,279$13,118-$16,397
All Other Expenses$7,596$7,495-$15,091
Other Expenses$2,343$9,371-$11,714
Advertising$7,358--$7,358
Fees for Services Accounting$540$4,860-$5,400
Grants to Domestic Individuals$5,000--$5,000
Total Functional Expenses$1,206,372$219,371$76,936$1,502,679

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,549,491
Expenses per Audited Statements$1,502,679
Total Expenses per Form 990$1,502,679
Expenses Not Reported on Form 990$46,812
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 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
Yes
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

Reviewed and approved by the finance committee.

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

Periodic reviews of all contracts and arrangements.

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

Compensation arrangements and benefits are subject to periodic reviews and must be reasonable. Outside advisors might be used to conduct these reviews.

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

Compensation arrangements and benefits are subject to periodic reviews and must be reasonable. Outside advisors might be used to conduct these reviews.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, tax returns, and financial statements are available to the public upon request in person at their offices in east lansing, michigan.

Filing and Contact Details

Filer

Filer Name
Hillel the Foundation for Jewish
EIN
38-3034766
Phone
5173321916
Address
360 CHARLES STREET, EAST LANSING, MI 48823

Signing Officer

Name
Cindy Hughey
Title
Executive Director
Phone
5173321916
Signed
2016-11-17

Organization Details

Principal Officer
Cindy Hughey
Formed
1921
Legal Domicile
Mi
Voting Board Members
39
Independent Board Members
39
Employees
26
Volunteers
39

Preparer

Firm
Layton & Richardson Pc
Address
1000 COOLIDGE RD, EAST LANSING, MI 48823-2469
Preparer
Vickie L Crouch
Phone
5173321900
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Board members are volunteers and receive no compensation

Form 990, Part XI, Line 9

Prior period adjustment of 100,000 to record prior year additional accounts payable per grant agreement.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization evaluates all significant tax positions under a more likely than not threshold as required by u.s. Generally accepted accounting principles. As of june 30, 2016, the organization does not believe that it has taken any tax positions that would require the recording of any additional tax liability, nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. The organization's tax returns are subject to examination by the appropriate taxing jurisdictions. At june 30, 2016, the organization's federal tax returns generally remain open for the last three years.

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.93$0.31$2.62$2.51$2.24$0.27
2024Detailed filing. Detailed filing data is available for this year.$2.44$0.09$2.35$2.12$2.02$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.61$0.34$2.27$2.38$1.96$0.42
2022Detailed filing. Detailed filing data is available for this year.$2.26$0.41$1.85$2.02$2.05$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.23$1.88$2.26$1.67$0.59
2020Detailed filing. Detailed filing data is available for this year.$1.28$0.25$1.03$1.79$1.69$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.33$0.41$0.92$1.86$1.86$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.11$0.19$0.92$1.64$1.83$0.19
2017Detailed filing. Detailed filing data is available for this year.$1.33$0.22$1.11$1.60$1.69$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.31$0.12$1.20$1.35$1.50$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.57$0.11$1.47$1.39$1.31$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.47$0.09$1.38$1.81$1.13$0.68
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.05$0.77$1.08$1.02$0.06
2012Summary only. Only limited summary data is available for this year.$0.70$0.63$0.07$0.94$0.95$0.01
2011Summary only. Only limited summary data is available for this year.$0.76$0.68$0.08$0.84$0.84$0.00