Civic Intelligence

Machon Iyun Halacha Inc.

EIN 46-4546241 • 501(c)3 • Lakewood, NJ

Pub. 78 Eligible990-N CoverageNTEE X99

Profile

Teaching of rabbinic law through lessons by email with instructors available either through telephone, in-person, via email, skype, or other suitable format or medium.

975 Forest Avenue 1BLakewood, NJ 08701

www.iyunhalacha.org

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.15x

Higher debt load relative to assets than 82% of similar nonprofits.

NTEE X99 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.02x

Higher debt load relative to revenue than 78% of similar nonprofits.

NTEE X99 • <$500k nonprofits • Source year 2024

Net Margin

59th percentile

11%

Higher net margin than 59% of similar nonprofits.

NTEE X99 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$53,778

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 40.9% of source-year revenue.

NTEE X99 • <$500k nonprofits • Source year 2024

Asset Growth

94th percentile

241%

Faster asset growth than 94% of similar nonprofits.

NTEE X99 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

8.9%

Faster revenue growth than 62% of similar nonprofits.

NTEE X99 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$21,589

Up $15,256 (+241%) from 2023

Liabilities

Up

$3,197

Up $501 (+19%) from 2023

Net Assets

Up

$18,392

Up $14,755 (+406%) from 2023

Operations
Liabilities / Revenue78th percentileNet Margin59th percentile

Revenue

Up

$131,447

Up $10,700 (+8.9%) from 2023

Expenses

Up

$116,692

Up $3,506 (+3.1%) from 2023

Net Income

Up

$14,755

Up $7,194 (+95%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$40K$20K$0-$20K-$40KAssets 2015: $1,956Liabilities 2015: $10,1362015Assets 2016: $2,134Liabilities 2016: $13,0952016Assets 2017: $2,918Liabilities 2017: $12,0612017Assets 2018: $1,495Liabilities 2018: $8,407Net Assets 2018: -$6,9122018Assets 2019: $1,731Liabilities 2019: $22,103Net Assets 2019: -$20,3722019Assets 2020: $5,240Liabilities 2020: $28,950Net Assets 2020: -$23,7102020Assets 2021: $13,792Liabilities 2021: $15,135Net Assets 2021: -$1,3432021Assets 2022: $1,040Liabilities 2022: $4,964Net Assets 2022: -$3,9242022Assets 2023: $6,333Liabilities 2023: $2,696Net Assets 2023: $3,6372023Assets 2024: $21,589Liabilities 2024: $3,197Net Assets 2024: $18,3922024

Highlighted filing

2024

Assets$21,589
Liabilities$3,197
Net Assets$18,392
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

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

$150K$100K$50K$0-$50KRevenue 2015: $79,079Expenses 2015: $80,220Net Income 2015: -$1,1412015Revenue 2016: $91,537Expenses 2016: $94,318Net Income 2016: -$2,7812016Revenue 2017: $123,278Expenses 2017: $121,460Net Income 2017: $1,8182017Revenue 2018: $113,469Expenses 2018: $111,238Net Income 2018: $2,2312018Revenue 2019: $91,700Expenses 2019: $105,160Net Income 2019: -$13,4602019Revenue 2020: $107,561Expenses 2020: $110,899Net Income 2020: -$3,3382020Revenue 2021: $124,587Expenses 2021: $102,220Net Income 2021: $22,3672021Revenue 2022: $122,192Expenses 2022: $124,773Net Income 2022: -$2,5812022Revenue 2023: $120,747Expenses 2023: $113,186Net Income 2023: $7,5612023Revenue 2024: $131,447Expenses 2024: $116,692Net Income 2024: $14,7552024

Highlighted filing

2024

Revenue$131,447
Expenses$116,692
Net Income$14,755
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$21,589
Liabilities
$3,197
Net assets
$18,392
Revenue
$131,447
Expenses
$116,692
Net income
$14,755
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.22$0.03$0.18$1.31$1.17$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.06$0.03$0.04$1.21$1.13$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.01$0.05$0.04$1.22$1.25$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.14$0.15$0.01$1.25$1.02$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.05$0.29$0.24$1.08$1.11$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.02$0.22$0.20$0.92$1.05$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.01$0.08$0.07$1.13$1.11$0.02
2017Summary only. Only limited summary data is available for this year.$0.03$0.12$1.23$1.21$0.02
2016Summary only. Only limited summary data is available for this year.$0.02$0.13$0.92$0.94$0.03
2015Summary only. Only limited summary data is available for this year.$0.02$0.10$0.79$0.80$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 4, 2025
Return Version
2024v5.1
Gross Receipts
$131,447
Mission and Program Overview

Mission

Teaching of rabbinic law through lessons by email with instructors available either through telephone, in-person, via email, skype, or other suitable format or medium.

Program Services

DescriptionGrantsExpenses
TEACHING OF RABBINIC LAW THROUGH VARIOUS LESSONS AND CLASSES$0$116,692
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
AARON SCHENKOLEWSKIPresident, TreasurerFT$53,778-$53,778
SHLOMO SAWILOWSKYVice President-$0--
JONATHAN ISAAC RUBINSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Machon Iyun Halacha Inc
EIN
46-4546241
Phone
9738780142
Address
975 FOREST AVENUE 1B, LAKEWOOD, NJ 08701

Signing Officer

Name
Aaron Schenkolewski
Title
President, Treasurer
Phone
9738780142
Signed
2025-06-04
Discuss with paid preparer
Yes

Preparer

Firm
Kaufman & Kaufman Pc
Address
521 FIFTH AVE, NEW YORK, NY 10175
Preparer
Zev Kaufman
Phone
2122924401
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: BANK CHARGES & MERCHANT FEES. Amount: 5,629. Description: TRAVEL. Amount: 2,290. Description: PAYROLL TAXES. Amount: 4,665. Description: ADVERTISING. Amount: 5,430. Description: OFFICE EXPENSES. Amount: 2,340. Description: AUTHORS & EDITORS. Amount: 32,299. Total to Form 990-EZ, line 16: 52,653.”

Form 990-EZ, Part II, Line 26 - Other Liabilities

“Description: CREDIT CARDS PAYABLE. Beg. of Year Amount: 585. End of Year Amount: 856. Description: PAYROLL TAXES PAYABLE. Beg. of Year Amount: 2,111. End of Year Amount: 2,341.”

Raw XML Appendix154 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0The Organization
IRS990EZ/BooksInCareOfDetail/PhoneNum09738780142
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0975 FOREST AVENUE 1B
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LAKEWOOD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NJ
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd008701
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06333
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt021589
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt043580
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
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IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01521
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt021589
IRS990EZ/GrossReceiptsAmt0131447
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt03637
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018392
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt03637
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018392
IRS990EZ/OccupancyRentUtltsAndMaintAmt01540
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt053778
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/PersonNm0AARON SCHENKOLEWSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SHLOMO SAWILOWSKY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JONATHAN ISAAC RUBIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT, TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt052653
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TEACHING OF RABBINIC LAW THROUGH LESSONS BY EMAIL WITH INSTRUCTORS AVAILABLE EITHER THROUGH TELEPHONE, IN-PERSON, VIA EMAIL, SKYPE, OR OTHER SUITABLE FORMAT OR MEDIUM.
IRS990EZ/ProgramServiceRevenueAmt087867
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TEACHING OF RABBINIC LAW THROUGH VARIOUS LESSONS AND CLASSES
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0116692
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt060978
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
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IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03197
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
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IRS990EZ/TotalProgramServiceExpensesAmt0116692
IRS990EZ/TotalRevenueAmt0131447
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.IYUNHALACHA.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt043580
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt041751
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt039590
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt037087
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt037705
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0199713
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0199713
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt043580
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt037087
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt037705
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt043580
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt041751
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt039590
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt037087
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt037705
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0199713
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/ExplanationTxt0Description: BANK CHARGES & MERCHANT FEES. Amount: 5,629. Description: TRAVEL. Amount: 2,290. Description: PAYROLL TAXES. Amount: 4,665. Description: ADVERTISING. Amount: 5,430. Description: OFFICE EXPENSES. Amount: 2,340. Description: AUTHORS & EDITORS. Amount: 32,299. Total to Form 990-EZ, line 16: 52,653.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: CREDIT CARDS PAYABLE. Beg. of Year Amount: 585. End of Year Amount: 856. Description: PAYROLL TAXES PAYABLE. Beg. of Year Amount: 2,111. End of Year Amount: 2,341.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16 - Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part II, Line 26 - Other Liabilities
TransferPrsnlBnftContractsDecl/DeclarationDesc0The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON SCHENKOLEWSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT, TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09738780142
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MACHON IYUN HALACHA INC
ReturnHeader/Filer/BusinessNameControlTxt0MACH
ReturnHeader/Filer/EIN0464546241
ReturnHeader/Filer/PhoneNum09738780142
ReturnHeader/Filer/USAddress/AddressLine1Txt0975 FOREST AVENUE 1B
ReturnHeader/Filer/USAddress/CityNm0LAKEWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd008701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0844020599
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KAUFMAN & KAUFMAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0521 FIFTH AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW YORK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010175
ReturnHeader/PreparerPersonGrp/PhoneNum02122924401
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ZEV KAUFMAN
ReturnHeader/ReturnTs02025-06-12T16:30:44-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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