Civic Intelligence

Valley Beit Midrash

990 • Fiscal year 2017 • EIN 45-5443715

Jul 01, 2016 to Jun 30, 2017 • Filed on Jul 31, 2017

4645 E Marilyn RdPhoenix, AZ 85032

(602) 445-3112

Siviq Scores

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

Liabilities / Assets

44th percentile

0.02x

Higher debt load relative to assets than 44% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

43rd percentile

0.02x

Higher debt load relative to revenue than 43% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

23rd percentile

-7.4%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

96th percentile

$190,000

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 32.2% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

20th percentile

-6.5%

Faster asset growth than 20% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

18th percentile

-15%

Faster revenue growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$597,054

Down $41,299 (-6.5%) from 2016

Net Assets

Down

$585,815

Down $43,696 (-6.9%) from 2016

Liabilities

Up

$11,239

Up $2,397 (+27%) from 2016

Revenue

Down

$590,061

Down $104,669 (-15%) from 2016

Expenses

Up

$633,755

Up $173,550 (+38%) from 2016

Net Income

Down

-$43,694

Down $278,219 (-119%) from 2016

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 2013: $134,753Liabilities 2013: $0Net Assets 2013: $134,7532013Assets 2014: $256,832Liabilities 2014: $2,787Net Assets 2014: $254,0452014Assets 2015: $398,477Liabilities 2015: $3,491Net Assets 2015: $394,9862015Assets 2016: $638,353Liabilities 2016: $8,842Net Assets 2016: $629,5112016Assets 2017: $597,054Liabilities 2017: $11,239Net Assets 2017: $585,8152017Assets 2018: $551,743Liabilities 2018: $15,264Net Assets 2018: $536,4792018Assets 2019: $589,890Liabilities 2019: $11,404Net Assets 2019: $578,4862019Assets 2020: $723,122Liabilities 2020: $61,258Net Assets 2020: $661,8642020Assets 2021: $1,223,802Liabilities 2021: $73,623Net Assets 2021: $1,150,1792021Assets 2022: $1,268,289Liabilities 2022: $12,522Net Assets 2022: $1,255,7672022Assets 2023: $1,542,326Liabilities 2023: $11,112Net Assets 2023: $1,531,2142023Assets 2024: $1,851,999Liabilities 2024: $12,623Net Assets 2024: $1,839,3762024Assets 2025: $2,199,856Liabilities 2025: $12,536Net Assets 2025: $2,187,3202025

Highlighted filing

2017

Assets$597,054
Liabilities$11,239
Net Assets$585,815

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2013: $227,9452013Revenue 2014: $363,543Expenses 2014: $244,251Net Income 2014: $119,2922014Revenue 2015: $421,578Expenses 2015: $280,637Net Income 2015: $140,9412015Revenue 2016: $694,730Expenses 2016: $460,205Net Income 2016: $234,5252016Revenue 2017: $590,061Expenses 2017: $633,755Net Income 2017: -$43,6942017Revenue 2018: $644,267Expenses 2018: $678,392Net Income 2018: -$34,1252018Revenue 2019: $636,300Expenses 2019: $594,293Net Income 2019: $42,0072019Revenue 2020: $685,229Expenses 2020: $601,497Net Income 2020: $83,7322020Revenue 2021: $1,039,573Expenses 2021: $551,258Net Income 2021: $488,3152021Revenue 2022: $781,394Expenses 2022: $734,006Net Income 2022: $47,3882022Revenue 2023: $1,084,638Expenses 2023: $809,191Net Income 2023: $275,4472023Revenue 2024: $1,162,471Expenses 2024: $854,309Net Income 2024: $308,1622024Revenue 2025: $1,383,559Expenses 2025: $1,031,160Net Income 2025: $352,3992025

Highlighted filing

2017

Revenue$590,061
Expenses$633,755
Net Income-$43,694
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jul 31, 2017
Return Version
2016v3.0
Gross Receipts
$590,061
Mission and Program Overview

Mission

Religious education valley beit midrash is a collaborative organization that brings new, exciting and relevant programs to the greater phoenix jewish community

Religious education valley beit midrash is a collaborative organization that brings new, exciting and relevant programs to the greater phoenix jewish community in a diverse, welcoming, and pluralistic setting

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$629,511$585,815▼ $43,696
Cash and Non-Interest-Bearing Accounts$368,228$296,851▼ $71,377
Investments Program Related$250,000$278,568▲ $28,568
Savings and Temporary Cash Investments$20,125$21,635▲ $1,510
Total Assets$638,353$597,054▼ $41,299
Liabilities
Accounts Payable and Accrued Expenses$8,842$11,239▲ $2,397
Total Liabilities$8,842$11,239▲ $2,397
Net Assets / Fund Balance
Total Net Assets Fund Balance$629,511$585,815▼ $43,696
Total Liabilities and Net Assets / Fund Balance$638,353$597,054▼ $41,299

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$278,568--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shmuly Yanklowitz--$142,348$50,052$192,400
Shmuly YanklowitzExecutive DirectorFT$142,348$47,652$190,000

Board Members and Trustees

NameTitle
Mark FeldmanChairman
David LiebermanDirector
Samantha HirschDirector
Stan HammermanDirector
Josh WertliebTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$543,347
Program Service Revenue
$18,140
Investment Income
$28,574
Other Revenue
$0
All Other Contributions
$543,347
Change in Net Assets
$-43,694
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$317,009
Other Expenses$316,746
Total Fundraising Expense$11,854
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$246,882$4,255$0$251,137
Current Officers, Directors, Trustees, and Key Employees$161,500$19,000$9,500$190,000
Other Salaries and Wages$71,928$7,992$0$79,920
Advertising$41,129$0$0$41,129
Other Employee Benefits$23,961$2,819$1,409$28,189
Payroll Taxes$13,005$1,530$765$15,300
Office Expenses$5,400$5,400$0$10,800
Travel$5,641$0$0$5,641
Fees for Services Accounting$0$5,500$0$5,500
Pension Plan Contributions$3,060$360$180$3,600
Insurance$0$2,164$0$2,164
Fees for Services Management$0$375$0$375
Total Functional Expenses$572,506$49,395$11,854$633,755
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
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
Filing and Contact Details

Filer

Filer Name
Valley Beit Midrash
EIN
45-5443715
Phone
6024453112
Address
4645 E MARILYN RD, PHOENIX, AZ 85032

Signing Officer

Name
Mark Feldman
Title
Treasurer
Phone
6024453112
Signed
2017-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Feldman
Formed
2012
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
5
Employees
7
Volunteers
10

Preparer

Firm
Marsha Brooks CPA PC
Address
6002 E Thunderbird Rd, Scottsdale, AZ 85254-3861
Preparer
Marsha Brooks
Phone
4809915850
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The 990 is reviewed by board members before filing

Pt VI, Line 12C

Periodic inquires are made with respect to potential conflicts

Pt VI, Line 15A

Salary is based on value, experience, and industry standards

Form 990, Part IX, Line 24E

Dues & subscriptions 122. 0. 122. 0.

Form 990, Part IX, Line 24E

Meals 14009. 14009. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 1526. 0. 1526. 0.

Form 990, Part IX, Line 24E

Professional development 363. 363. 0. 0.

Form 990, Part IX, Line 24E

Program expenses 90544. 90544. 0. 0.

Form 990, Part IX, Line 24E

Repair & maintenance 2607. 0. 2607. 0.

Form 990, Part IX, Line 24E

Website 2198. 2198. 0. 0.

Form 990, Part IX, Line 24E

Publications 4869. 4869. 0. 0.

Form 990, Part IX, Line 24E

Pj library expense 95858. 95858. 0. 0.

Form 990, Part IX, Line 24E

Rabbi discretionary expense 39041. 39041. 0. 0.

Raw XML Appendix400 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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0278568
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0JEWISH COMMUNITY FUND
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueProgramRltdAmt0278568
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/DiscretionarySpendingAcctInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0142348
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt02400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt047652
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SHMULY YANKLOWITZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0192400
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY BOARD MEMBERS BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PERIODIC INQUIRES ARE MADE WITH RESPECT TO POTENTIAL CONFLICTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARY IS BASED ON VALUE, EXPERIENCE, AND INDUSTRY STANDARDS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUES & SUBSCRIPTIONS 122. 0. 122. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEALS 14009. 14009. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISCELLANEOUS 1526. 0. 1526. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROFESSIONAL DEVELOPMENT 363. 363. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROGRAM EXPENSES 90544. 90544. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8REPAIR & MAINTENANCE 2607. 0. 2607. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9WEBSITE 2198. 2198. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PUBLICATIONS 4869. 4869. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11PJ LIBRARY EXPENSE 95858. 95858. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12RABBI DISCRETIONARY EXPENSE 39041. 39041. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0638353
IRS990/TotalAssetsEOYAmt0597054
IRS990/TotalAssetsGrp/BOYAmt0638353
IRS990/TotalAssetsGrp/EOYAmt0597054
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0543347
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011854
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049395
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0572506
IRS990/TotalFunctionalExpensesGrp/TotalAmt0633755
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08842
IRS990/TotalLiabilitiesEOYAmt011239
IRS990/TotalLiabilitiesGrp/BOYAmt08842
IRS990/TotalLiabilitiesGrp/EOYAmt011239
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0629511
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0585815
IRS990/TotalOtherCompensationAmt047652
IRS990/TotalProgramServiceExpensesAmt0572506
IRS990/TotalProgramServiceRevenueAmt018140
IRS990/TotalReportableCompFromOrgAmt0142348
IRS990/TotalRevenueGrp/ExclusionAmt028574
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018140
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0590061
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0638353
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0597054
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt05641
IRS990/TravelGrp/TotalAmt05641
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04645 E MARILYN RD
IRS990/USAddress/CityNm0PHOENIX
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085032
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0http://www.valleybeitmidrash.org/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK FELDMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06024453112
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VALLEY BEIT MIDRASH
ReturnHeader/Filer/BusinessNameControlTxt0VALL
ReturnHeader/Filer/EIN0455443715
ReturnHeader/Filer/PhoneNum06024453112
ReturnHeader/Filer/USAddress/AddressLine1Txt04645 E MARILYN RD
ReturnHeader/Filer/USAddress/CityNm0PHOENIX
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085032
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A3AC3B655849A5F6BD72DFE969DA11CE02B20CF1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05934098B16B0CCA5551C497AA9B06265E55A5AD5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.190.154.115
ReturnHeader/FilingSecurityInformation/IPDt02017-09-21
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm009:11:58
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Marsha Brooks CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06002 E Thunderbird Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Scottsdale
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0852543861
ReturnHeader/PreparerPersonGrp/PhoneNum04809915850
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARSHA BROOKS
ReturnHeader/ReturnTs02017-09-21T09:12:07-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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