Civic Intelligence

Gemara Academy Inc.

990EZ • Fiscal year 2016 • EIN 46-3773475

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 27, 2017

Organization ProfileN/A
888 Montgomery Street A1Brooklyn, NY 11213

(347) 534-6153

Siviq Scores

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

Liabilities / Assets

79th percentile

0.06x

Higher debt load relative to assets than 79% of similar nonprofits.

2016 filings • NTEE W • <$500k nonprofits • Source year 2016

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

2016 filings • NTEE W • <$500k nonprofits • Source year 2016

Net Margin

33rd percentile

-2.5%

Higher net margin than 33% of similar nonprofits.

2016 filings • NTEE W • <$500k nonprofits • Source year 2016

Top Officer Pay

93rd percentile

$21,840

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 15.4% of source-year revenue.

2016 filings • NTEE W • <$500k nonprofits • Source year 2016

Asset Growth

33rd percentile

-5.1%

Faster asset growth than 33% of similar nonprofits.

2016 filings • NTEE W • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

63rd percentile

13%

Faster revenue growth than 63% of similar nonprofits.

2016 filings • NTEE W • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$31,608

Down $1,708 (-5.1%) from 2015

Net Assets

Down

$29,710

Down $3,606 (-11%) from 2015

Liabilities

$1,898

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin33rd percentile

Revenue

Up

$141,525

Up $16,740 (+13%) from 2015

Expenses

Up

$145,131

Up $32,735 (+29%) from 2015

Net Income

Down

-$3,606

Down $15,995 (-129%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

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

$100K$50K$0-$50K-$100KAssets 2014: $20,927Net Assets 2014: $20,9272014Assets 2015: $33,316Net Assets 2015: $33,3162015Assets 2016: $31,608Liabilities 2016: $1,898Net Assets 2016: $29,7102016Assets 2017: $6,060Liabilities 2017: $11,152Net Assets 2017: -$5,0922017Assets 2018: $66,795Liabilities 2018: $5,222Net Assets 2018: $61,5732018Assets 2019: $18,695Liabilities 2019: $0Net Assets 2019: $18,6952019Assets 2020: $40,869Liabilities 2020: $0Net Assets 2020: $40,8692020Assets 2021: -$26,308Liabilities 2021: $0Net Assets 2021: -$26,3082021Assets 2022: -$33,205Liabilities 2022: $0Net Assets 2022: -$33,2052022Assets 2023: -$82,241Liabilities 2023: $0Net Assets 2023: -$82,2412023Assets 2024: -$46,915Liabilities 2024: $0Net Assets 2024: -$46,9152024Assets 2025: -$35,070Liabilities 2025: $0Net Assets 2025: -$35,0702025

Highlighted filing

2016

Assets$31,608
Liabilities$1,898
Net Assets$29,710
Open 2016 Filing

Operations Trend

Revenue Growth63rd percentile

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

$300K$200K$100K$0-$100KRevenue 2014: $82,321Expenses 2014: $61,394Net Income 2014: $20,9272014Revenue 2015: $124,785Expenses 2015: $112,396Net Income 2015: $12,3892015Revenue 2016: $141,525Expenses 2016: $145,131Net Income 2016: -$3,6062016Revenue 2017: $122,434Expenses 2017: $157,236Net Income 2017: -$34,8022017Revenue 2018: $198,949Expenses 2018: $132,284Net Income 2018: $66,6652018Revenue 2019: $243,787Expenses 2019: $225,092Net Income 2019: $18,6952019Revenue 2020: $204,001Expenses 2020: $163,132Net Income 2020: $40,8692020Revenue 2021: $142,139Expenses 2021: $209,316Net Income 2021: -$67,1772021Revenue 2022: $121,212Expenses 2022: $128,109Net Income 2022: -$6,8972022Revenue 2023: $107,787Expenses 2023: $156,823Net Income 2023: -$49,0362023Revenue 2024: $200,358Expenses 2024: $165,032Net Income 2024: $35,3262024Revenue 2025: $205,801Expenses 2025: $193,956Net Income 2025: $11,8452025

Highlighted filing

2016

Revenue$141,525
Expenses$145,131
Net Income-$3,606
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 27, 2017
Return Version
2016v3.0
Gross Receipts
$141,525
Mission and Program Overview

Mission

The gemara academy seeks to facilitate the study of talmud through a website that it has created which gives through a website that it has created which gives lessons on individual sections of the talmud.

Program Services

DescriptionGrantsExpenses
THE GEMARA ACADEMY SEEKS TO FACILITATE THE STUDY OF TALMUD THROUGH A WEBSITE THAT IT HAS CREATED WHICH GIVES LESSONS ON INDIVIDUAL SECTIONS OF THE TALMUD.-$119,557
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
YOSEF Y RABINDirectorPT$21,840-$21,840
CHANANYA HOFFINGERDirectorPT$14,040-$14,040
Filing and Contact Details

Filer

Filer Name
Gemara Academy Inc
EIN
46-3773475
Phone
3475346153
Address
888 MONTGOMERY STREET A1, BROOKLYN, NY 11213

Signing Officer

Name
Chananya Hoffinger
Title
Director
Phone
3475346153
Signed
2017-04-27
Discuss with paid preparer
Yes

Preparer

Firm
Shia Strulovics CPA Pc
Address
1449 37TH ST SUITE 502, BROOKLYN, NY 11218-3715
Preparer
Shia Strulovics
Phone
7184354926
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses marketing 8,546 office expenses 3,614 travel 3,287 meals 691 conferences 2,063 automobile expenses 3,347 bank charges 688 computer services & suppl 824 insurance 478 telephone & internet 3,114 website 7,105 total 33,757”

Form 990-ez, Part II, Line 24

“7,148 0 TOTAL 7,148 0”

Form 990-ez, Part II, Line 26

“LOANS 0 1,898”

Form 990-ez, Part III

“The gemara academy seeks to facilitate the study of talmud through a website that it has created which gives through a website that it has created which gives lessons on individual sections of the talmud.”

Raw XML Appendix130 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0CHANANYA HOFFINGER
IRS990EZ/BooksInCareOfDetail/PhoneNum03475346153
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0888 MONTGOMERY STREEET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BROOKLYN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd011213
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt026168
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt031608
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IRS990EZ/ContributionsGiftsGrantsEtcAmt0141525
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3606
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt022322
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
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IRS990EZ/Form990TotalAssetsGrp/BOYAmt033316
IRS990EZ/Form990TotalAssetsGrp/EOYAmt031608
IRS990EZ/GrossReceiptsAmt0141525
IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt033316
IRS990EZ/NetAssetsOrFundBalancesEOYAmt029710
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1YOSEF Y RABIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt07148
IRS990EZ/OtherExpensesTotalAmt033757
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE GEMARA ACADEMY SEEKS TO FACILITATE THE STUDY OF TALMUD THROUGH A WEBSITE THAT IT HAS CREATED WHICH GIVES THROUGH A WEBSITE THAT IT HAS CREATED WHICH GIVES LESSONS ON INDIVIDUAL SECTIONS OF THE TALMUD.
IRS990EZ/PrintingPublicationsPostageAmt03009
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE GEMARA ACADEMY SEEKS TO FACILITATE THE STUDY OF TALMUD THROUGH A WEBSITE THAT IT HAS CREATED WHICH GIVES LESSONS ON INDIVIDUAL SECTIONS OF THE TALMUD.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0119557
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SalariesOtherCompEmplBnftAmt081975
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01898
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0145131
IRS990EZ/TotalProgramServiceExpensesAmt0119557
IRS990EZ/TotalRevenueAmt0141525
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0141525
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0124785
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0266310
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0266310
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0141525
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0124785
IRS990ScheduleA/Total509Grp/TotalAmt0266310
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0141525
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0124785
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0266310
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES MARKETING 8,546 OFFICE EXPENSES 3,614 TRAVEL 3,287 MEALS 691 CONFERENCES 2,063 AUTOMOBILE EXPENSES 3,347 BANK CHARGES 688 COMPUTER SERVICES & SUPPL 824 INSURANCE 478 TELEPHONE & INTERNET 3,114 WEBSITE 7,105 TOTAL 33,757
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17,148 0 TOTAL 7,148 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LOANS 0 1,898
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GEMARA ACADEMY SEEKS TO FACILITATE THE STUDY OF TALMUD THROUGH A WEBSITE THAT IT HAS CREATED WHICH GIVES THROUGH A WEBSITE THAT IT HAS CREATED WHICH GIVES LESSONS ON INDIVIDUAL SECTIONS OF THE TALMUD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03475346153
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GEMARA ACADEMY INC
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ReturnHeader/Filer/EIN0463773475
ReturnHeader/Filer/PhoneNum03475346153
ReturnHeader/Filer/USAddress/AddressLine1Txt0888 MONTGOMERY STREET A1
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262036961
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKLYN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0112183715
ReturnHeader/PreparerPersonGrp/PhoneNum07184354926
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHIA STRULOVICS
ReturnHeader/ReturnTs02017-11-15T09:54:33-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$31,608
Liabilities
$1,898
Net assets
$29,710
Revenue
$141,525
Expenses
$145,131
Net income
-$3,606
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$2.06$1.94$0.12
2024Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$2.00$1.65$0.35
2023Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$1.08$1.57$0.49
2022Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$1.21$1.28$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$1.42$2.09$0.67
2020Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$2.04$1.63$0.41
2019Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$2.44$2.25$0.19
2018Detailed filing. Detailed filing data is available for this year.$0.67$0.05$0.62$1.99$1.32$0.67
2017Detailed filing. Detailed filing data is available for this year.$0.06$0.11$0.05$1.22$1.57$0.35
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.02$0.30$1.42$1.45$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.33$0.33$1.25$1.12$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.21$0.82$0.61$0.21