Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Bayt Yeladim Jewish Learning Center
EIN 47-0989143 • 501(c)3 • Rockaway, NJ
Profile
To provide religious education
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
7.42x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Balance Sheet
Assets
Down$7,308
Down $540 (-6.9%) from 2023
Liabilities
Up$54,210
Up $16,501 (+44%) from 2023
Net Assets
Down-$46,902
Down $17,041 (-57%) from 2023
Revenue
Down$51,037
Down $32,224 (-39%) from 2023
Expenses
Down$68,078
Down $43,382 (-39%) from 2023
Net Income
Up-$17,041
Up $11,158 (+40%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $7,308
- Liabilities
- $54,210
- Net assets
- -$46,902
- Revenue
- $51,037
- Expenses
- $68,078
- Net income
- -$17,041
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 27, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $51,037
Mission and Program Overview
Mission
To provide religious education
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE RELIGIOUS EDUCATION | - | $60,511 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BARRIE HALPERN | Founder/Dire | PT | $0 | - | - |
| STEVEN HALPERN | CFO | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Bayt Yeladim Jewish Learning Center
- EIN
- 47-0989143
- Phone
- 9739833303
- Address
- 2 EVELYN PLACE, ROCKAWAY, NJ 07866
Signing Officer
- Name
- Barrie Halpern
- Title
- Founder/director
- Phone
- 9739833303
- Signed
- 2025-10-27
Preparer
- Firm
- Botwinick & Company LLC
- Address
- 365 W PASSAIC STREET SUITE 310, ROCHELLE PARK, NJ 07662
- Preparer
- Frank P Scotti CPA
- Phone
- 2019090090
Supplemental Narrative
Additional Explanations
Form 990-ez
“The organization did not, during the year, received any funds, directly, or indirectly, to pay premiums on a personal benefit contract.”
Form 990-ez, Part I, Line 16
“Expenses bank charges 350 computer and internet 75 insurance 1,907 website 1,001 cleaning 515 payroll processing fees 2,176 admin 183 nj filing fee 55 educational expenses 4,133 school supplies 3,338 utilities 4,909 school program 4,102 auto 941 non-investment depreciation 266 total 23,951”
Form 990-ez, Part II, Line 24
“7,545 7,545 less accumulated depreciation 7,280 7,545 security deposit 6,550 6,550 total 6,815 6,550”
Form 990-ez, Part II, Line 26
“Loans from officers 37,709 54,210”
Raw XML Appendix146 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 | BARRIE HALPERN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9739833303 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2 EVENLYN PLACE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCKAWAY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NJ |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 07866 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 1033 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 758 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 156 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -17041 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1305 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 7848 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 7308 |
| IRS990EZ/GrossReceiptsAmt | 0 | 51037 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 54210 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -29861 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -46902 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -29861 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -46902 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 24460 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 25.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BARRIE HALPERN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | STEVEN HALPERN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | FOUNDER/DIRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CFO |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 6815 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 6550 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 23951 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE RELIGIOUS EDUCATION |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 50881 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE RELIGIOUS EDUCATION |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 60511 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 18362 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | NJ |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 37709 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 54210 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 68078 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 60511 |
| IRS990EZ/TotalRevenueAmt | 0 | 51037 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.JEWISHLEARNINGCENTERNJ.ORG |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 156 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1237 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5250 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 54 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 6697 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 50881 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 82024 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 92515 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 83968 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 96984 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 406372 |
| 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 | 413069 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 51037 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 83261 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 92515 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 89218 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 97038 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 413069 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 51037 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 83261 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 92515 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 89218 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 97038 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 413069 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 54210 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | TO PROVIDE INITIAL AND CONTINUING S |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | BARRIE HALPERN |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | false |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 54210 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVED ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES BANK CHARGES 350 COMPUTER AND INTERNET 75 INSURANCE 1,907 WEBSITE 1,001 CLEANING 515 PAYROLL PROCESSING FEES 2,176 ADMIN 183 NJ FILING FEE 55 EDUCATIONAL EXPENSES 4,133 SCHOOL SUPPLIES 3,338 UTILITIES 4,909 SCHOOL PROGRAM 4,102 AUTO 941 NON-INVESTMENT DEPRECIATION 266 TOTAL 23,951 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 7,545 7,545 LESS ACCUMULATED DEPRECIATION 7,280 7,545 SECURITY DEPOSIT 6,550 6,550 TOTAL 6,815 6,550 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | LOANS FROM OFFICERS 37,709 54,210 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BARRIE HALPERN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FOUNDER/DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9739833303 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BAYT YELADIM JEWISH LEARNING CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BAYT |
| ReturnHeader/Filer/EIN | 0 | 470989143 |
| ReturnHeader/Filer/PhoneNum | 0 | 9739833303 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2 EVELYN PLACE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCKAWAY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NJ |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 07866 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 226100136 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BOTWINICK & COMPANY LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 365 W PASSAIC STREET SUITE 310 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROCHELLE PARK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NJ |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 07662 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2019090090 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | FRANK P SCOTTI CPA |
| ReturnHeader/ReturnTs | 0 | 2025-10-29T10:35:43-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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