Civic Intelligence

Valley Beit Midrash

990 • Fiscal year 2018 • EIN 45-5443715

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 08, 2018

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

48th percentile

0.03x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

46th percentile

0.02x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

27th percentile

-5.3%

Higher net margin than 27% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

96th percentile

$189,359

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 29.4% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

21st percentile

-7.6%

Faster asset growth than 21% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

59th percentile

9.2%

Faster revenue growth than 59% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$551,743

Down $45,311 (-7.6%) from 2017

Net Assets

Down

$536,479

Down $49,336 (-8.4%) from 2017

Liabilities

Up

$15,264

Up $4,025 (+36%) from 2017

Revenue

Up

$644,267

Up $54,206 (+9.2%) from 2017

Expenses

Up

$678,392

Up $44,637 (+7.0%) from 2017

Net Income

Up

-$34,125

Up $9,569 (+22%) from 2017

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

2018

Assets$551,743
Liabilities$15,264
Net Assets$536,479

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

2018

Revenue$644,267
Expenses$678,392
Net Income-$34,125
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 8, 2018
Return Version
2017v2.2
Gross Receipts
$644,267
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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$585,815$536,479▼ $49,336
Investments Program Related$278,568$290,545▲ $11,977
Cash and Non-Interest-Bearing Accounts$296,851$246,589▼ $50,262
Savings and Temporary Cash Investments$21,635$14,609▼ $7,026
Total Assets$597,054$551,743▼ $45,311
Liabilities
Accounts Payable and Accrued Expenses$11,239$15,264▲ $4,025
Total Liabilities$11,239$15,264▲ $4,025
Net Assets / Fund Balance
Total Net Assets Fund Balance$585,815$536,479▼ $49,336
Total Liabilities and Net Assets / Fund Balance$597,054$551,743▼ $45,311

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$290,545--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shmuly YanklowitzExecutive DirectorFT$140,959$48,400$189,359
Shmuly Yanklowitz--$140,959$48,400$189,359

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$610,235
Program Service Revenue
$22,049
Investment Income
$11,983
Other Revenue
$0
All Other Contributions
$610,235
Change in Net Assets
$-34,125
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$389,816
Other Expenses$288,576
Total Fundraising Expense$11,627
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$219,075$4,771$0$223,846
Current Officers, Directors, Trustees, and Key Employees$170,850$20,100$10,050$201,000
Other Salaries and Wages$122,439$13,604$0$136,043
Advertising$34,417$0$0$34,417
Other Employee Benefits$25,867$2,982$889$29,738
Payroll Taxes$14,818$1,708$509$17,035
Travel$11,778$0$0$11,778
Office Expenses$0$7,717$0$7,717
Fees for Services Accounting$0$6,478$0$6,478
Pension Plan Contributions$5,219$602$179$6,000
Insurance$0$4,340$0$4,340
Total Functional Expenses$604,463$62,302$11,627$678,392
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
2018-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Feldman
Formed
2012
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
7
Employees
9
Volunteers
10

Preparer

Firm
Marsha Brooks CPA PC
Address
8426 E Shea Blvd, Scottsdale, AZ 85260
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

Pt XI

A cash transfer of $15,211 was made to the jewish federation of greater phoenix as the new partner of the pj library program.

Form 990, Part IX, Line 24E

Dues & subscriptions 172. 0. 172. 0.

Form 990, Part IX, Line 24E

Meals 12714. 11443. 1271. 0.

Form 990, Part IX, Line 24E

Miscellaneous 831. 553. 278. 0.

Form 990, Part IX, Line 24E

Professional development 2210. 2210. 0. 0.

Form 990, Part IX, Line 24E

Program expenses 74544. 74544. 0. 0.

Form 990, Part IX, Line 24E

Repair & maintenance 3050. 0. 3050. 0.

Form 990, Part IX, Line 24E

WEBSITE 368. 368. 0. 0.

Form 990, Part IX, Line 24E

Publications 2643. 2643. 0. 0.

Form 990, Part IX, Line 24E

Pj library expense 76081. 76081. 0. 0.

Form 990, Part IX, Line 24E

Rabbi discretionary expense 47924. 47924. 0. 0.

Form 990, Part IX, Line 24E

Partner expenses 3309. 3309. 0. 0.

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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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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0290545
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0JEWISH COMMUNITY FUND
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueProgramRltdAmt0290545
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0140959
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt02400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt046000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SHMULY YANKLOWITZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0189359
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
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/ExplanationTxt3A CASH TRANSFER OF $15,211 WAS MADE TO THE JEWISH FEDERATION OF GREATER PHOENIX AS THE NEW PARTNER OF THE PJ LIBRARY PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUES & SUBSCRIPTIONS 172. 0. 172. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEALS 12714. 11443. 1271. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MISCELLANEOUS 831. 553. 278. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROFESSIONAL DEVELOPMENT 2210. 2210. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROGRAM EXPENSES 74544. 74544. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9REPAIR & MAINTENANCE 3050. 0. 3050. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10WEBSITE 368. 368. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11PUBLICATIONS 2643. 2643. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12PJ LIBRARY EXPENSE 76081. 76081. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13RABBI DISCRETIONARY EXPENSE 47924. 47924. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14PARTNER EXPENSES 3309. 3309. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt XI
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0597054
IRS990/TotalAssetsEOYAmt0551743
IRS990/TotalAssetsGrp/BOYAmt0597054
IRS990/TotalAssetsGrp/EOYAmt0551743
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0610235
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011627
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062302
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0604463
IRS990/TotalFunctionalExpensesGrp/TotalAmt0678392
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011239
IRS990/TotalLiabilitiesEOYAmt015264
IRS990/TotalLiabilitiesGrp/BOYAmt011239
IRS990/TotalLiabilitiesGrp/EOYAmt015264
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0585815
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0536479
IRS990/TotalOtherCompensationAmt048400
IRS990/TotalProgramServiceExpensesAmt0604463
IRS990/TotalProgramServiceRevenueAmt022049
IRS990/TotalReportableCompFromOrgAmt0140959
IRS990/TotalRevenueGrp/ExclusionAmt011983
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022049
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0644267
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0597054
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0551743
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt011778
IRS990/TravelGrp/TotalAmt011778
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04645 E MARILYN RD
IRS990/USAddress/CityNm0PHOENIX
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085032
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0http://www.valleybeitmidrash.org/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK FELDMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06024453112
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-08
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/AtSubmissionCreationDeviceId05934098B16B0CCA5551C497AA9B06265E55A5AD5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05934098B16B0CCA5551C497AA9B06265E55A5AD5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.210.242.82
ReturnHeader/FilingSecurityInformation/IPDt02018-10-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm008:00:59
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Marsha Brooks CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08426 E Shea Blvd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Scottsdale
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085260
ReturnHeader/PreparerPersonGrp/PhoneNum04809915850
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARSHA BROOKS
ReturnHeader/ReturnTs02018-10-30T08:01:05-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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