Civic Intelligence

Michigan Jewish Center for Learning Development

990EZ • Fiscal year 2020 • EIN 46-5366049

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 01, 2021

Organization ProfileN/A
14800 Lincoln StreetOak Park, MI 48237

(313) 320-9400

Siviq Scores

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

Liabilities / Assets

99th percentile

24.37x

Higher debt load relative to assets than 99% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

91st percentile

0.56x

Higher debt load relative to revenue than 91% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

9th percentile

-79%

Higher net margin than 9% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

87th percentile

$30,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

3rd percentile

-91%

Faster asset growth than 3% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

46th percentile

-18%

Faster revenue growth than 46% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets99th percentile

Assets

Flat

$4,325

Flat from 2020

Net Assets

-$101,075

No earlier filing loaded for comparison.

Liabilities

Flat

$105,400

Flat from 2020

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin9th percentile

Revenue

Flat

$187,581

Flat from 2020

Expenses

Flat

$335,770

Flat from 2020

Net Income

Flat

-$148,189

Flat from 2020

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$200K$100K$0-$100K-$200KAssets 2014: $0Liabilities 2014: $02014Assets 2015: $553Liabilities 2015: $6,2732015Assets 2016: $2,885Liabilities 2016: $6,2732016Assets 2019: $47,114Liabilities 2019: $0Net Assets 2019: $47,1142019Assets 2020: $4,325Liabilities 2020: $105,400Net Assets 2020: -$101,0752020Assets 2020: $4,325Liabilities 2020: $105,4002020Assets 2021: $129,707Liabilities 2021: $105,400Net Assets 2021: $24,3072021Assets 2022: $112,987Liabilities 2022: $105,400Net Assets 2022: $7,5872022Assets 2023: $99,258Liabilities 2023: $105,400Net Assets 2023: -$6,1422023

Highlighted filing

2020

Assets$4,325
Liabilities$105,400
Net Assets-$101,075
Open 2020 Filing

Operations Trend

Revenue Growth46th percentile

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

$600K$400K$200K$0-$200KRevenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $8,640Expenses 2015: $8,957Net Income 2015: -$3172015Revenue 2016: $11,031Expenses 2016: $8,699Net Income 2016: $2,3322016Revenue 2019: $228,478Expenses 2019: $204,810Net Income 2019: $23,6682019Revenue 2020: $187,581Expenses 2020: $335,770Net Income 2020: -$148,1892020Revenue 2020: $187,581Expenses 2020: $335,770Net Income 2020: -$148,1892020Revenue 2021: $419,031Expenses 2021: $293,649Net Income 2021: $125,3822021Revenue 2022: $430,878Expenses 2022: $447,598Net Income 2022: -$16,7202022Revenue 2023: $324,799Expenses 2023: $338,528Net Income 2023: -$13,7292023

Highlighted filing

2020

Revenue$187,581
Expenses$335,770
Net Income-$148,189
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 1, 2021
Return Version
2020v4.0
Gross Receipts
$187,581
Mission and Program Overview

Mission

Educating teenagers who have emotional and.or psychological disabilities and intstill in them jewish values and knowledge

Program Services

DescriptionGrantsExpenses
TRAINING EDUCATORS WHO THEN EDUCATE TEENAGERS WHO HAVE EMOTIONAL AND/OR PSYCHOLOGICAL DISABILITIES AND INSTILL IN THEM JEWISH VALUES AND KNOWLEDGE$17,500$335,770
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MOSHE LEXIERDirectorPT$30,000-$30,000
EVA LEXIERDirectorPT$30,000-$30,000
AHARON KOSTERLITZDirectorFT$0--
SAMUEL KLEINDirectorPT$0--
JASON COHENDirectorPT$0--
ELI SIGLERDirectorPT$0--
TZVI HOCHSTADTDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Michigan Jewish Center for Learning
EIN
46-5366049
Phone
3133209400
Address
14800 LINCOLN STREET, OAK PARK, MI 48237

Signing Officer

Name
Aharon Kosterlitz
Title
Director
Phone
3133209400
Signed
2021-11-01

Preparer

Firm
Jerome Yellin & Associates Plc
Address
19022 W TEN MILE ROAD, SOUTHFIELD, MI 48075
Preparer
Yosef Zigdon CPA
Phone
2483571040
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Name: yeshiva beth yehuda address: po box 2044 southfield, mi 48076 cash contribution: 17,500”

Form 990-ez, Part I, Line 16

“Expenses program supplies 10,300 stipends 180,540 bank fees 225 compliance license 100 building repairs 32,250 total 223,415”

Form 990-ez, Part II, Line 26

“SBA EIDL LOAN 0 105,400”

Form 990-ez, Part III

“Educating teenagers who have emotional and.or psychological disabilities and intstill in them jewish values and knowledge”

Raw XML Appendix158 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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CompensationExplanation/CompensationExplanationGrp/PersonNm1MOSHE LEXIER
CompensationExplanation/CompensationExplanationGrp/PersonNm2EVA LEXIER
CompensationExplanation/CompensationExplanationGrp/PersonNm3SAMUEL KLEIN
CompensationExplanation/CompensationExplanationGrp/PersonNm4JASON COHEN
CompensationExplanation/CompensationExplanationGrp/PersonNm5ELI SIGLER
CompensationExplanation/CompensationExplanationGrp/PersonNm6TZVI HOCHSTADT
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0AHARON KOSTERLITZ
IRS990EZ/BooksInCareOfDetail/PhoneNum03133209400
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt014800 LINCOLN STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SOUTHFIELD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048237
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt610.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt130000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt230000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0AHARON KOSTERLITZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MOSHE LEXIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2EVA LEXIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SAMUEL KLEIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JASON COHEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ELI SIGLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6TZVI HOCHSTADT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0223415
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATING TEENAGERS WHO HAVE EMOTIONAL AND.OR PSYCHOLOGICAL DISABILITIES AND INTSTILL IN THEM JEWISH VALUES AND KNOWLEDGE
IRS990EZ/PrintingPublicationsPostageAmt029737
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TRAINING EDUCATORS WHO THEN EDUCATE TEENAGERS WHO HAVE EMOTIONAL AND/OR PSYCHOLOGICAL DISABILITIES AND INSTILL IN THEM JEWISH VALUES AND KNOWLEDGE
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt017500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0335770
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt065118
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0105400
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0335770
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IRS990EZ/TotalRevenueAmt0187581
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0187581
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0228479
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt014584
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt012250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt011031
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0453925
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportTotal509Amt0453925
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0187581
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt012250
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0187581
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt012250
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt011031
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0453925
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NAME: YESHIVA BETH YEHUDA ADDRESS: PO BOX 2044 SOUTHFIELD, MI 48076 CASH CONTRIBUTION: 17,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES PROGRAM SUPPLIES 10,300 STIPENDS 180,540 BANK FEES 225 COMPLIANCE LICENSE 100 BUILDING REPAIRS 32,250 TOTAL 223,415
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SBA EIDL LOAN 0 105,400
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EDUCATING TEENAGERS WHO HAVE EMOTIONAL AND.OR PSYCHOLOGICAL DISABILITIES AND INTSTILL IN THEM JEWISH VALUES AND KNOWLEDGE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0AHARON KOSTERLITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03133209400
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN JEWISH CENTER FOR LEARNING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DEVELOPMENT
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0465366049
ReturnHeader/Filer/PhoneNum03133209400
ReturnHeader/Filer/USAddress/AddressLine1Txt014800 LINCOLN STREET
ReturnHeader/Filer/USAddress/CityNm0OAK PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048237
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043779198
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEROME YELLIN & ASSOCIATES PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt019022 W TEN MILE ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOUTHFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048075
ReturnHeader/PreparerPersonGrp/PhoneNum02483571040
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0YOSEF ZIGDON CPA
ReturnHeader/ReturnTs02021-11-10T04:34:54-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0AHARON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KOSTERLITZ
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,325
Liabilities
$105,400
Net assets
-$101,075
Revenue
$187,581
Expenses
$335,770
Net income
-$148,189
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.99$1.05$0.06$3.25$3.39$0.14
2022Summary only. Only limited summary data is available for this year.$1.13$1.05$0.08$4.31$4.48$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$1.05$0.24$4.19$2.94$1.25
2020Detailed filing. Detailed filing data is available for this year.$0.04$1.05$1.01$1.88$3.36$1.48
2020Summary only. Only limited summary data is available for this year.$0.04$1.05$1.88$3.36$1.48
2019Summary only. Only limited summary data is available for this year.$0.47$0.00$0.47$2.28$2.05$0.24
2016Summary only. Only limited summary data is available for this year.$0.03$0.06$0.11$0.09$0.02
2015Summary only. Only limited summary data is available for this year.$0.01$0.06$0.09$0.09$0.00
2014Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00