Civic Intelligence

Limmud Bay Area

990 • Fiscal year 2019 • EIN 45-3663857

Jul 01, 2018 to Jun 30, 2019 • Filed on Jul 14, 2020

PO Box 1384Cupertino, CA 95015-1384

(408) 340-0259

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.86x

Higher debt load relative to assets than 93% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

90th percentile

0.30x

Higher debt load relative to revenue than 90% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

27th percentile

-6.9%

Higher net margin than 27% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

16th percentile

-29%

Faster asset growth than 16% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

75th percentile

23%

Faster revenue growth than 75% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$59,787

Down $23,896 (-29%) from 2018

Net Assets

Down

$8,231

Down $12,131 (-60%) from 2018

Liabilities

Down

$51,556

Down $11,765 (-19%) from 2018

Revenue

Up

$174,555

Up $32,923 (+23%) from 2018

Expenses

Down

$186,686

Down $12,588 (-6.3%) from 2018

Net Income

Up

-$12,131

Up $45,511 (+79%) from 2018

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2012: $495Liabilities 2012: $8,6662012Assets 2013: $29,882Liabilities 2013: $3,080Net Assets 2013: $26,8022013Assets 2014: $97,802Liabilities 2014: $3,323Net Assets 2014: $94,4792014Assets 2015: $87,280Liabilities 2015: $58,148Net Assets 2015: $29,1322015Assets 2016: $45,349Liabilities 2016: $1,211Net Assets 2016: $44,1382016Assets 2017: $79,904Liabilities 2017: $1,900Net Assets 2017: $78,0042017Assets 2018: $83,683Liabilities 2018: $63,321Net Assets 2018: $20,3622018Assets 2019: $59,787Liabilities 2019: $51,556Net Assets 2019: $8,2312019Assets 2020: $28,985Liabilities 2020: $2,700Net Assets 2020: $26,2852020Assets 2021: $23,662Liabilities 2021: $500Net Assets 2021: $23,1622021Assets 2022: $19,731Liabilities 2022: $0Net Assets 2022: $19,7312022Assets 2023: $21,354Liabilities 2023: $0Net Assets 2023: $21,3542023Assets 2024: $15,703Liabilities 2024: $02024Assets 2025: $17,578Liabilities 2025: $0Net Assets 2025: $17,5782025

Highlighted filing

2019

Assets$59,787
Liabilities$51,556
Net Assets$8,231

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $78,646Expenses 2012: $86,817Net Income 2012: -$8,1712012Revenue 2013: $149,272Expenses 2013: $114,299Net Income 2013: $34,9732013Revenue 2014: $127,587Expenses 2014: $59,910Net Income 2014: $67,6772014Revenue 2015: $190,879Expenses 2015: $256,226Net Income 2015: -$65,3472015Revenue 2016: $202,443Expenses 2016: $187,437Net Income 2016: $15,0062016Revenue 2017: $43,243Expenses 2017: $9,377Net Income 2017: $33,8662017Revenue 2018: $141,632Expenses 2018: $199,274Net Income 2018: -$57,6422018Revenue 2019: $174,555Expenses 2019: $186,686Net Income 2019: -$12,1312019Revenue 2020: $32,695Expenses 2020: $14,641Net Income 2020: $18,0542020Revenue 2021: $280Expenses 2021: $3,403Net Income 2021: -$3,1232021Revenue 2022: $280Expenses 2022: $3,711Net Income 2022: -$3,4312022Revenue 2023: $29,152Expenses 2023: $27,529Net Income 2023: $1,6232023Revenue 2024: $1,360Expenses 2024: $7,011Net Income 2024: -$5,6512024Revenue 2025: $7,200Expenses 2025: $5,325Net Income 2025: $1,8752025

Highlighted filing

2019

Revenue$174,555
Expenses$186,686
Net Income-$12,131
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jul 14, 2020
Return Version
2018v3.2
Gross Receipts
$174,555
Mission and Program Overview

Mission

To provide jewish education and cultural services to the jewish community of the san francisco bay area.

Provide jewish education and cultural services to the jewish community of the s.f. Bay area

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors-$35,000-
Pledges and Grants Receivable-$34,350-
Cash and Non-Interest-Bearing Accounts$77,498$17,750▼ $59,748
Accounts Receivable$6,185$7,687▲ $1,502
Total Assets$83,683$59,787▼ $23,896
Liabilities
Accounts Payable and Accrued Expenses$63,321$11,556▼ $51,765
Deferred Revenue-$5,000-
Total Liabilities$63,321$51,556▼ $11,765
Net Assets / Fund Balance
Unrestricted Net Assets$20,362$8,231▼ $12,131
Total Net Assets Fund Balance$20,362$8,231▼ $12,131
Total Liabilities and Net Assets / Fund Balance$83,683$59,787▼ $23,896
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mila WichterPresident
Elina KaplanVice President
Gerald YanowitzDirector
Ivetta StarikovaDirector
Liki AbramsDirector
Oded PincasDirector
Shelley ZakDirector
Vera HartfordDirector
Yuval MinkowskiDirector
Stephen FarberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$96,024
Program Service Revenue
$78,531
Investment Income
$0
Other Revenue
$0
All Other Contributions
$96,024
Change in Net Assets
$-12,131
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$186,686
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$55,484--$55,484
Fees for Services Other$41,987--$41,987
Office Expenses$4,093$386-$4,479
All Other Expenses$2,360--$2,360
Advertising$1,666--$1,666
Other Expenses$1,100--$1,100
Fees for Services Accounting$500$475-$975
Information Technology$172$651-$823
Insurance$500--$500
Fees for Services Legal-$200-$200
Travel$151--$151
Interest-$46-$46
Total Functional Expenses$184,928$1,758$0$186,686
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$35,000-
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 B, Line 11B

A copy of form 990 is available for review to the governing body.

Form 990, Part VI, Section C, Line 19

Other documents are available upon request; however, the organization received no request for other documents during the year.

Filing and Contact Details

Filer

Filer Name
Limmud Bay Area
EIN
45-3663857
Phone
4083400259
Address
PO BOX 1384, CUPERTINO, CA 95015-1384

Signing Officer

Name
Stephen Farber
Title
Treasurer
Phone
4083400259
Signed
2020-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Farber
Formed
2012
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
100

Preparer

Firm
Singerlewak Llp
Address
262 GRAND AVENUE, S SAN FRANCISCO, CA 94080
Preparer
Bruce Wright
Phone
6508727600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

Limmud is an international jewish phenomenon that, since 1980, has swept 24 nations and 54 jewish communities on 6 continents, including israel, europe/uk, russia, australia and the us. Over 35,000 people participated in a limmud event somewhere in the world in 2010. Limmud is now a world-leader in cross-communal, multi-generational, volunteer-led jewish learning experiences, and has become regarded as one of the most vibrant, dynamic and successful examples of alternative educational projects in the jewish world. It is undoubtedly british and european jewry's premier adult education initiative, with over 7,000 people involved in at least one limmud activity each year in the uk. Limmud bay area was established in january 2012 for the purpose of offering educational programming based on the limmud method to the jewish community of the san francisco bay area. The primary program will be a series of annual conferences, taking place over several days each year, with participation by 350 to 750 people of diverse ages and backgrounds at each conference. The program is a learning conference, a festival, a gathering of jews from all parts of the bay area, from all walks of life, all jewish backgrounds, all lifestyles, and all ages. Those several days of lectures, workshops, text-study sessions, discussions, exhibits, meditations, cultural events, performances and more, will be planned and produced by a network of volunteers organized by limmud bay area. The first such conference was held over two days in february 2012 at the asilomar conference grounds in pebble beach, ca with about 360 participants. In subsequent years conferences were held in february 2013,with about 525 participants, and in july 2014, at sonoma state university, with about 430 participants. Conferences were held at sonoma state university in june 2015 and 2016. Following a year of non-residential taste of limmud one-day conferences in june 2017, the three-day conference at sonoma state university resumed in 2018 with about 260 participants and was held there again in 2019 with about 210 participants. Among limmud bay area's goals are: 1) providing numerous points of connection to jewish life, including intellectual, spiritual, emotional, familiar, and communal, insuring that all who wish to participate have the ability to join and explore; 2) providing experiential and formal learning opportunities that support people in their jewish discovery; 3) fostering a strong volunteer corps who, through planning, implementing, and attending the annual conference, experience the power of volunteerism in building their jewish identity, community and leadership skills. Jewish educational programming is the sole activity of limmud bay area. In 2019, the budget of limmud bay area was funded approximately 55% by donations and 45% by fees paid by conference participants. The organization's website is www.limmudbayarea.org.

Form 990, Part IX, Line 11G

Consulting: program service expenses 41,987. Management and general expenses 0. Fundraising expenses 0. Total expenses 41,987.

Form 990, Part IX, Fund Raising Expenses

No fund raising expenses are being reported. Fundraising was done by volunteers, mainly the board president and other board members.

Form 990, Part X, Line 22 - Loans

The short-term bridge loans were necessary to pay for the festival expenses pending delayed receipt of expected contributions from donors, especially the koret foundation's $25,000. The loans were from the following related parties: larry wichter (husband of president mila wichter)-$20,000, ivetta starikova (board member)-$8,000, joseph abrams (husband of board member liki abrams)-$5,000, and elina kaplan (vice president & board member)-$2,000. The loans were paid shortly after yearend as cash flow allowed. Interest was paid only on the wichter loan (5.25% annual rate).

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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt3CASH FLOW
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt25000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt32000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0LARRY WICHTER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1IVETTA STARIKOVA
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2JOSEPH ABRAMS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm3ELINA KAPLAN
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd21
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IRS990ScheduleL/TotalBalanceDueAmt035000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LIMMUD IS AN INTERNATIONAL JEWISH PHENOMENON THAT, SINCE 1980, HAS SWEPT 24 NATIONS AND 54 JEWISH COMMUNITIES ON 6 CONTINENTS, INCLUDING ISRAEL, EUROPE/UK, RUSSIA, AUSTRALIA AND THE US. OVER 35,000 PEOPLE PARTICIPATED IN A LIMMUD EVENT SOMEWHERE IN THE WORLD IN 2010. LIMMUD IS NOW A WORLD-LEADER IN CROSS-COMMUNAL, MULTI-GENERATIONAL, VOLUNTEER-LED JEWISH LEARNING EXPERIENCES, AND HAS BECOME REGARDED AS ONE OF THE MOST VIBRANT, DYNAMIC AND SUCCESSFUL EXAMPLES OF ALTERNATIVE EDUCATIONAL PROJECTS IN THE JEWISH WORLD. IT IS UNDOUBTEDLY BRITISH AND EUROPEAN JEWRY'S PREMIER ADULT EDUCATION INITIATIVE, WITH OVER 7,000 PEOPLE INVOLVED IN AT LEAST ONE LIMMUD ACTIVITY EACH YEAR IN THE UK. LIMMUD BAY AREA WAS ESTABLISHED IN JANUARY 2012 FOR THE PURPOSE OF OFFERING EDUCATIONAL PROGRAMMING BASED ON THE LIMMUD METHOD TO THE JEWISH COMMUNITY OF THE SAN FRANCISCO BAY AREA. THE PRIMARY PROGRAM WILL BE A SERIES OF ANNUAL CONFERENCES, TAKING PLACE OVER SEVERAL DAYS EACH YEAR, WITH PARTICIPATION BY 350 TO 750 PEOPLE OF DIVERSE AGES AND BACKGROUNDS AT EACH CONFERENCE. THE PROGRAM IS A LEARNING CONFERENCE, A FESTIVAL, A GATHERING OF JEWS FROM ALL PARTS OF THE BAY AREA, FROM ALL WALKS OF LIFE, ALL JEWISH BACKGROUNDS, ALL LIFESTYLES, AND ALL AGES. THOSE SEVERAL DAYS OF LECTURES, WORKSHOPS, TEXT-STUDY SESSIONS, DISCUSSIONS, EXHIBITS, MEDITATIONS, CULTURAL EVENTS, PERFORMANCES AND MORE, WILL BE PLANNED AND PRODUCED BY A NETWORK OF VOLUNTEERS ORGANIZED BY LIMMUD BAY AREA. THE FIRST SUCH CONFERENCE WAS HELD OVER TWO DAYS IN FEBRUARY 2012 AT THE ASILOMAR CONFERENCE GROUNDS IN PEBBLE BEACH, CA WITH ABOUT 360 PARTICIPANTS. IN SUBSEQUENT YEARS CONFERENCES WERE HELD IN FEBRUARY 2013,WITH ABOUT 525 PARTICIPANTS, AND IN JULY 2014, AT SONOMA STATE UNIVERSITY, WITH ABOUT 430 PARTICIPANTS. CONFERENCES WERE HELD AT SONOMA STATE UNIVERSITY IN JUNE 2015 AND 2016. FOLLOWING A YEAR OF NON-RESIDENTIAL TASTE OF LIMMUD ONE-DAY CONFERENCES IN JUNE 2017, THE THREE-DAY CONFERENCE AT SONOMA STATE UNIVERSITY RESUMED IN 2018 WITH ABOUT 260 PARTICIPANTS AND WAS HELD THERE AGAIN IN 2019 WITH ABOUT 210 PARTICIPANTS. AMONG LIMMUD BAY AREA'S GOALS ARE: 1) PROVIDING NUMEROUS POINTS OF CONNECTION TO JEWISH LIFE, INCLUDING INTELLECTUAL, SPIRITUAL, EMOTIONAL, FAMILIAR, AND COMMUNAL, INSURING THAT ALL WHO WISH TO PARTICIPATE HAVE THE ABILITY TO JOIN AND EXPLORE; 2) PROVIDING EXPERIENTIAL AND FORMAL LEARNING OPPORTUNITIES THAT SUPPORT PEOPLE IN THEIR JEWISH DISCOVERY; 3) FOSTERING A STRONG VOLUNTEER CORPS WHO, THROUGH PLANNING, IMPLEMENTING, AND ATTENDING THE ANNUAL CONFERENCE, EXPERIENCE THE POWER OF VOLUNTEERISM IN BUILDING THEIR JEWISH IDENTITY, COMMUNITY AND LEADERSHIP SKILLS. JEWISH EDUCATIONAL PROGRAMMING IS THE SOLE ACTIVITY OF LIMMUD BAY AREA. IN 2019, THE BUDGET OF LIMMUD BAY AREA WAS FUNDED APPROXIMATELY 55% BY DONATIONS AND 45% BY FEES PAID BY CONFERENCE PARTICIPANTS. THE ORGANIZATION'S WEBSITE IS WWW.LIMMUDBAYAREA.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 IS AVAILABLE FOR REVIEW TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST; HOWEVER, THE ORGANIZATION RECEIVED NO REQUEST FOR OTHER DOCUMENTS DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONSULTING: PROGRAM SERVICE EXPENSES 41,987. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,987.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO FUND RAISING EXPENSES ARE BEING REPORTED. FUNDRAISING WAS DONE BY VOLUNTEERS, MAINLY THE BOARD PRESIDENT AND OTHER BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE SHORT-TERM BRIDGE LOANS WERE NECESSARY TO PAY FOR THE FESTIVAL EXPENSES PENDING DELAYED RECEIPT OF EXPECTED CONTRIBUTIONS FROM DONORS, ESPECIALLY THE KORET FOUNDATION'S $25,000. THE LOANS WERE FROM THE FOLLOWING RELATED PARTIES: LARRY WICHTER (HUSBAND OF PRESIDENT MILA WICHTER)-$20,000, IVETTA STARIKOVA (BOARD MEMBER)-$8,000, JOSEPH ABRAMS (HUSBAND OF BOARD MEMBER LIKI ABRAMS)-$5,000, AND ELINA KAPLAN (VICE PRESIDENT & BOARD MEMBER)-$2,000. THE LOANS WERE PAID SHORTLY AFTER YEAREND AS CASH FLOW ALLOWED. INTEREST WAS PAID ONLY ON THE WICHTER LOAN (5.25% ANNUAL RATE).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, FUND RAISING EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART X, LINE 22 - LOANS
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0151
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
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IRS990/WebsiteAddressTxt0WWW.LIMMUDBAYAREA.ORG
IRS990/WhistleblowerPolicyInd00
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ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN FARBER
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.00$0.18$0.07$0.05$0.02
2024Summary only. Only limited summary data is available for this year.$0.16$0.00$0.01$0.07$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.29$0.28$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.00$0.20$0.00$0.04$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.01$0.23$0.00$0.03$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.03$0.26$0.33$0.15$0.18
2019Detailed filing. Detailed filing data is available for this year.$0.60$0.52$0.08$1.75$1.87$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.63$0.20$1.42$1.99$0.58
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.02$0.78$0.43$0.09$0.34
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.01$0.44$2.02$1.87$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.58$0.29$1.91$2.56$0.65
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.03$0.94$1.28$0.60$0.68
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.03$0.27$1.49$1.14$0.35
2012Summary only. Only limited summary data is available for this year.$0.00$0.09$0.79$0.87$0.08