Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Gemara Academy Inc.
990EZ • Fiscal year 2017 • EIN 46-3773475
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.84x
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
32nd percentile
Faster revenue growth than 32% of similar nonprofits.
Balance Sheet
Assets
Down$6,060
Down $25,548 (-81%) from 2016
Net Assets
Down-$5,092
Down $34,802 (-117%) from 2016
Liabilities
Up$11,152
Up $9,254 (+488%) from 2016
Revenue And Expenses
Revenue
Down$122,434
Down $19,091 (-13%) from 2016
Expenses
Up$157,236
Up $12,105 (+8.3%) from 2016
Net Income
Down-$34,802
Down $31,196 (-865%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2017 to Dec 31, 2017
- Signed
- May 10, 2018
- Return Version
- 2017v2.3
- Gross Receipts
- $122,434
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
| Description | Grants | Expenses |
|---|---|---|
| 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. | - | $134,177 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CHANANYA HOFFINGER | Director | PT | $0 | - | - |
| YOSEF Y RABIN | Director | PT | $0 | - | - |
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
- 2018-05-10
- 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 11,688 office expenses 5,162 travel 1,259 meals 350 conferences 2,788 automobile expenses 3,759 bank & credit cardcharge 1,208 computer services & suppl 119 consulting 360 insurance 439 telephone & internet 2,692 website 13,277 total 43,101”
Form 990-ez, Part II, Line 26
“Credit cards payable 0 11,152 loans 1,898 0”
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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CHANANYA HOFFINGER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3475346153 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 888 MONTGOMERY STREEET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BROOKLYN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 11213 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 31608 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 6060 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 85571 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -34802 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 13982 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 31608 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 6060 |
| IRS990EZ/GrossReceiptsAmt | 0 | 122434 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 29710 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -5092 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 29710 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -5092 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CHANANYA HOFFINGER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | YOSEF Y RABIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 43101 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 5837 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 36863 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 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. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 134177 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 94316 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1898 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 11152 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 157236 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 134177 |
| IRS990EZ/TotalRevenueAmt | 0 | 122434 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.GEMARAACADEMY.COM |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 85571 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 141525 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 124785 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 351881 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 36863 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 36863 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 388744 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 122434 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 141525 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 124785 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 388744 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 122434 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 141525 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 124785 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 388744 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES MARKETING 11,688 OFFICE EXPENSES 5,162 TRAVEL 1,259 MEALS 350 CONFERENCES 2,788 AUTOMOBILE EXPENSES 3,759 BANK & CREDIT CARDCHARGE 1,208 COMPUTER SERVICES & SUPPL 119 CONSULTING 360 INSURANCE 439 TELEPHONE & INTERNET 2,692 WEBSITE 13,277 TOTAL 43,101 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CREDIT CARDS PAYABLE 0 11,152 LOANS 1,898 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHANANYA HOFFINGER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3475346153 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-05-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GEMARA ACADEMY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GEMA |
| ReturnHeader/Filer/EIN | 0 | 463773475 |
| ReturnHeader/Filer/PhoneNum | 0 | 3475346153 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 888 MONTGOMERY STREET A1 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BROOKLYN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 11213 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 29FFD13A5E6B2CC896DB630B7ACE666FF4F570F6 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | E3D457FCC8F654EF2226D025962D938AF012726D |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 96.57.59.142 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-11-15 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 17:28:39 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 262036961 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SHIA STRULOVICS CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1449 37TH ST SUITE 502 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BROOKLYN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 112183715 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7184354926 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-11-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SHIA STRULOVICS |
| ReturnHeader/ReturnTs | 0 | 2018-11-15T18:28:39-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $6,060
- Liabilities
- $11,152
- Net assets
- -$5,092
- Revenue
- $122,434
- Expenses
- $157,236
- Net income
- -$34,802