Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Machon Iyun Halacha Inc.
990EZ • Fiscal year 2019 • EIN 46-4546241
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
12.77x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 43.0% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Balance Sheet
Assets
Up$1,731
Up $236 (+16%) from 2018
Net Assets
Down-$20,372
Down $13,460 (-195%) from 2018
Liabilities
Up$22,103
Up $13,696 (+163%) from 2018
Revenue And Expenses
Revenue
Down$91,700
Down $21,769 (-19%) from 2018
Expenses
Down$105,160
Down $6,078 (-5.5%) from 2018
Net Income
Down-$13,460
Down $15,691 (-703%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Jul 6, 2020
- Return Version
- 2019v5.1
- Gross Receipts
- $91,700
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
| Description | Grants | Expenses |
|---|---|---|
| TEACHING OF RABBINIC LAW THROUGH VARIOUS LESSONS AND CLASSES | $0 | $105,161 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| AARON SCHENKOLEWSKI | President, Treasurer | FT | $39,450 | - | $39,450 |
| SHLOMO SAWILOWSKY | Vice President | - | $0 | - | - |
| JONATHAN ISAAC RUBIN | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Machon Iyun Halacha Inc
- EIN
- 46-4546241
- Phone
- 9738780142
- Address
- 975 FOREST AVENUE No 1B, LAKEWOOD, NJ 08701
Signing Officer
- Name
- Aaron Schenkolewski
- Title
- President, Treasurer
- Phone
- 9738780142
- Signed
- 2020-07-06
- Discuss with paid preparer
- Yes
Preparer
- Firm
- KAUFMAN & KAUFMAN CPA'S
- 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: 3,235. Description: TRAVEL. Amount: 6,350. Description: PAYROLL TAXES. Amount: 3,569. Description: ADVERTISING. Amount: 11,076. Description: INTEREST. Amount: 110. Description: OFFICE EXPENSE. Amount: 871. Description: AUTHORS & EDITORS. Amount: 29,400. Description: EVENTS. Amount: 335. Description: FUNDRAISING. Amount: 267. Total to Form 990-EZ, line 16: 55,213.”
Form 990-EZ, Part II, Line 26 - Other Liabilities
“Description: CREDIT CARDS PAYABLE. Beg. of Year Amount: 6,755. End of Year Amount: 20,313. Description: PAYROLL TAXES PAYABLE. Beg. of Year Amount: 1,652. End of Year Amount: 1,790.”
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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | The Organization |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9738780142 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 975 FOREST AVENUE No 1B |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LAKEWOOD |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NJ |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 08701 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 1495 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 1731 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 11872 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -13460 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1292 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 1495 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 1731 |
| IRS990EZ/GrossReceiptsAmt | 0 | 91700 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -6912 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -20372 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -6912 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -20372 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 816 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 39450 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | AARON SCHENKOLEWSKI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SHLOMO SAWILOWSKY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JONATHAN ISAAC RUBIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT, TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 55213 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1189 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 79828 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TEACHING OF RABBINIC LAW THROUGH VARIOUS LESSONS AND CLASSES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 105161 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 46650 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 8407 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 22103 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 105160 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 105161 |
| IRS990EZ/TotalRevenueAmt | 0 | 91700 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.IYUNHALACHA.ORG |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 11872 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 30804 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 50629 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 18030 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 18132 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 129467 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 129467 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 11872 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 30804 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 50629 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 18030 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 18132 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 129467 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 11872 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 30804 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 50629 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 18030 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 18132 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 129467 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: BANK CHARGES & MERCHANT FEES. Amount: 3,235. Description: TRAVEL. Amount: 6,350. Description: PAYROLL TAXES. Amount: 3,569. Description: ADVERTISING. Amount: 11,076. Description: INTEREST. Amount: 110. Description: OFFICE EXPENSE. Amount: 871. Description: AUTHORS & EDITORS. Amount: 29,400. Description: EVENTS. Amount: 335. Description: FUNDRAISING. Amount: 267. Total to Form 990-EZ, line 16: 55,213. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description: CREDIT CARDS PAYABLE. Beg. of Year Amount: 6,755. End of Year Amount: 20,313. Description: PAYROLL TAXES PAYABLE. Beg. of Year Amount: 1,652. End of Year Amount: 1,790. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part II, Line 26 - Other Liabilities |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | The 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/BuildTS | 0 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | AARON SCHENKOLEWSKI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT, TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9738780142 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-07-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MACHON IYUN HALACHA INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MACH |
| ReturnHeader/Filer/EIN | 0 | 464546241 |
| ReturnHeader/Filer/PhoneNum | 0 | 9738780142 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 975 FOREST AVENUE No 1B |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LAKEWOOD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NJ |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 08701 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | A38A5B427D13186FCFE2BF16B7249547094B2FEB |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 612BAF5ABCC2C8715EC041F1F9769A417D8D6725 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 173.3.207.59 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-07-06 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ED |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 13:15:38 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 800504371 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KAUFMAN & KAUFMAN CPA'S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 521 FIFTH AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 10175 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2122924401 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-06-29 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ZEV KAUFMAN |
| ReturnHeader/ReturnTs | 0 | 2020-07-12T09:55:26-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $1,731
- Liabilities
- $22,103
- Net assets
- -$20,372
- Revenue
- $91,700
- Expenses
- $105,160
- Net income
- -$13,460