Civic Intelligence

Friends of Emek Learning Center Inc

EIN 46-3949807 • 501(c)3 • New City, NY

Profile

Support institutions that are set up for prayer and the study of traditional Jewish texts

368 New Hempstead RoadNew City, NY 10956

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

80th percentile

41%

Higher net margin than 80% of similar nonprofits.

NTEE K • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

NTEE K • <$500k nonprofits • Source year 2024

Asset Growth

85th percentile

80%

Faster asset growth than 85% of similar nonprofits.

NTEE K • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-77%

Faster revenue growth than 7% of similar nonprofits.

NTEE K • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$37,143

Up $16,452 (+80%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$37,143

Up $16,452 (+80%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin80th percentile

Revenue

Down

$39,646

Down $129,607 (-77%) from 2023

Expenses

Down

$23,194

Down $128,428 (-85%) from 2023

Net Income

Down

$16,452

Down $1,179 (-6.7%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40K$30K$20K$10K$0-$10KAssets 2015: $6,521Net Assets 2015: $6,5212015Assets 2016: $13,666Liabilities 2016: $1,681Net Assets 2016: $11,9852016Assets 2017: $8,026Liabilities 2017: $3,203Net Assets 2017: $4,8232017Assets 2018: $3,350Liabilities 2018: $2,349Net Assets 2018: $1,0012018Assets 2019: $296Liabilities 2019: $2,044Net Assets 2019: -$1,7482019Assets 2020: $1,203Liabilities 2020: $1,331Net Assets 2020: -$1282020Assets 2021: $12,365Liabilities 2021: $2,525Net Assets 2021: $9,8402021Assets 2022: $6,495Liabilities 2022: $3,435Net Assets 2022: $3,0602022Assets 2023: $20,691Liabilities 2023: $0Net Assets 2023: $20,6912023Assets 2024: $37,143Net Assets 2024: $37,1432024

Highlighted filing

2024

Assets$37,143
Liabilities-
Net Assets$37,143
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2015: $63,144Expenses 2015: $58,422Net Income 2015: $4,7222015Revenue 2016: $99,833Expenses 2016: $94,369Net Income 2016: $5,4642016Revenue 2017: $116,323Expenses 2017: $123,485Net Income 2017: -$7,1622017Revenue 2018: $55,324Expenses 2018: $59,146Net Income 2018: -$3,8222018Revenue 2019: $119,900Expenses 2019: $122,649Net Income 2019: -$2,7492019Revenue 2020: $111,753Expenses 2020: $110,133Net Income 2020: $1,6202020Revenue 2021: $133,604Expenses 2021: $123,636Net Income 2021: $9,9682021Revenue 2022: $134,801Expenses 2022: $141,581Net Income 2022: -$6,7802022Revenue 2023: $169,253Expenses 2023: $151,622Net Income 2023: $17,6312023Revenue 2024: $39,646Expenses 2024: $23,194Net Income 2024: $16,4522024

Highlighted filing

2024

Revenue$39,646
Expenses$23,194
Net Income$16,452
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$37,143
Liabilities
-
Net assets
$37,143
Revenue
$39,646
Expenses
$23,194
Net income
$16,452
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.37$0.37$0.40$0.23$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.21$1.69$1.52$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.06$0.03$0.03$1.35$1.42$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.03$0.10$1.34$1.24$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.01$0.00$1.12$1.10$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.02$0.02$1.20$1.23$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.03$0.02$0.01$0.55$0.59$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.08$0.03$0.05$1.16$1.23$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.14$0.02$0.12$1.00$0.94$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.63$0.58$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$39,646
Mission and Program Overview

Mission

Support institutions that are set up for prayer and the study of traditional Jewish texts

Program Services

DescriptionGrantsExpenses
Funding of classes that teach traditional Jewish texts$20,000$20,000
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shalom MyersDirectorPT$0--
Lynne MyersDirector-$0--
Renee Chani TesslerDirector-$0--
Filing and Contact Details

Filer

Filer Name
Friends of Emek Learning Center Inc
EIN
46-3949807
Phone
8455986186
Address
368 New Hempstead Road, New City, NY 10956

Signing Officer

Name
Renee Chani Tessler
Title
Director
Phone
8455986186
Signed
2025-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Eric Lafazan CPA
Address
368 New Hempstead Road, New City, NY 10956
Preparer
Eric Lafazan
Phone
8453062900
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 10

“Program Services; Donations; : , , , ; , 20000.”

Form 990EZ, Part I, Line 16

“Office & Administrative Expenses 3194.”

Form 990EZ, Part II, Line 26

“Credit card payable 0.”

Raw XML Appendix155 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Eric Lafazan
IRS990EZ/BooksInCareOfDetail/PhoneNum08453062900
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0368 New Hempstead Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0New City
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd010956
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt020691
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt037143
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt016452
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt020691
IRS990EZ/Form990TotalAssetsGrp/EOYAmt037143
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt020000
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt039646
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt020691
IRS990EZ/NetAssetsOrFundBalancesEOYAmt037143
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt020691
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt037143
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt030.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Shalom Myers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Lynne Myers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Renee Chani Tessler
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt03194
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Support institutions that are set up for prayer and the study of traditional Jewish texts
IRS990EZ/ProgramServiceRevenueAmt039646
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Funding of classes that teach traditional Jewish texts
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd0X
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt020000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt020000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt023194
IRS990EZ/TotalProgramServiceExpensesAmt020000
IRS990EZ/TotalRevenueAmt039646
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0169253
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0134801
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0133604
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0111753
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0549411
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0549411
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0169253
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0134801
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0133604
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0111753
IRS990ScheduleA/Total509Grp/TotalAmt0549411
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0549411
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/ExplanationTxt0Program Services; Donations; : , , , ; , 20000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office & Administrative Expenses 3194.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Credit card payable 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Renee Chani Tessler
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum08455986186
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Friends of Emek Learning Center Inc
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0463949807
ReturnHeader/Filer/PhoneNum08455986186
ReturnHeader/Filer/USAddress/AddressLine1Txt0368 New Hempstead Road
ReturnHeader/Filer/USAddress/CityNm0New City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010956
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562324927
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Eric Lafazan CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0368 New Hempstead Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0New City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010956
ReturnHeader/PreparerPersonGrp/PhoneNum08453062900
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Eric Lafazan
ReturnHeader/ReturnTs02025-11-17T23:35:31-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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