Civic Intelligence

Jewish Learning Experience

990 • Fiscal year 2016 • EIN 47-1713790

Oct 01, 2015 to Sep 30, 2016 • Filed on Aug 06, 2017

8147 Delmar BlvdSaint Louis, MO 63130

(314) 440-9304

Siviq Scores

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

Liabilities / Assets

99th percentile

6.60x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

33rd percentile

-3.5%

Higher net margin than 33% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

98th percentile

$88,550

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 44.7% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

5th percentile

-74%

Faster asset growth than 5% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

85th percentile

48%

Faster revenue growth than 85% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,087

Down $3,040 (-74%) from 2015

Net Assets

Down

-$6,083

Down $6,989 (-771%) from 2015

Liabilities

Up

$7,170

Up $3,949 (+123%) from 2015

Revenue

Up

$197,980

Up $63,795 (+48%) from 2015

Expenses

Up

$204,969

Up $71,690 (+54%) from 2015

Net Income

Down

-$6,989

Down $7,895 (-871%) from 2015

Historical Trend

Balance Sheet Trend

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

$40K$20K$0-$20K-$40KAssets 2015: $4,127Liabilities 2015: $3,221Net Assets 2015: $9062015Assets 2016: $1,087Liabilities 2016: $7,170Net Assets 2016: -$6,0832016Assets 2017: $1,774Liabilities 2017: $27,192Net Assets 2017: -$25,4182017Assets 2018: $3,027Liabilities 2018: $0Net Assets 2018: $3,0272018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2016

Assets$1,087
Liabilities$7,170
Net Assets-$6,083

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2015: $134,185Expenses 2015: $133,279Net Income 2015: $9062015Revenue 2016: $197,980Expenses 2016: $204,969Net Income 2016: -$6,9892016Revenue 2017: $195,363Expenses 2017: $214,698Net Income 2017: -$19,3352017Revenue 2018: $182,005Expenses 2018: $153,560Net Income 2018: $28,4452018Revenue 2019: $3,467Expenses 2019: $6,494Net Income 2019: -$3,0272019

Highlighted filing

2016

Revenue$197,980
Expenses$204,969
Net Income-$6,989
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 6, 2017
Return Version
2015v3.0
Gross Receipts
$197,980
Mission and Program Overview

Mission

To foster a jewish educational environment to university and college students in the st louis, missouri region through jewish educational and social programming during the academic year.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,500--
Prepaid Expenses and Deferred Charges$815--
Cash and Non-Interest-Bearing Accounts$1,512$412▼ $1,100
Total Assets$4,127$1,087▼ $3,040
Other Assets Total$300$675▲ $375
Liabilities
Other Liabilities$3,107$6,074▲ $2,967
Accounts Payable and Accrued Expenses$114$1,096▲ $982
Total Liabilities$3,221$7,170▲ $3,949
Net Assets / Fund Balance
Unrestricted Net Assets$906$-6,083▼ $6,989
Total Net Assets Fund Balance$906$-6,083▼ $6,989
Total Liabilities and Net Assets / Fund Balance$4,127$1,087▼ $3,040

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$675--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Darin LazarusPresident & DirectorFT$57,750$30,800$88,550
Trudy LazarusVice President & DirectorPT$19,500-$19,500
Revenue and Support

Revenue Composition

Contributions and Grants
$197,980
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$197,980
Change in Net Assets
$-6,989
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$129,643
Other Expenses$71,056
Total Fundraising Expense$12,791
Professional Fundraising Fees$4,270
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$86,440$16,207$5,403$108,050
Other Employee Benefits$10,553$1,979$660$13,192
Travel$11,938-$1,234$13,172
Payroll Taxes$6,721$1,260$420$8,401
Other Expenses$5,775--$5,775
Advertising$4,388$224$804$5,416
Fees for Services Professional Fundraising--$4,270$4,270
All Other Expenses$3,979--$3,979
Fees for Services Accounting-$1,336-$1,336
Occupancy-$1,280-$1,280
Office Expenses-$665-$665
Conferences and Meetings$614--$614
Fees for Services Other-$436-$436
Total Functional Expenses$168,791$23,387$12,791$204,969
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$4,270
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Withholding$6,074
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Darin lazarus (president and director) and trudy lazarus (vice president and director) are husband and wife.

Form 990 governing body review Part VI line 11

The board delegates review of the 990 before filing to director darin lazarus. Any items of concern are brought to the full board.

Conflict of interest policy compliance Part VI line 12C

A written conflict of interest policy was adopted. The document addresses definition of potential conflicts and procedures for resolution.

CEO executive director top management comp Part VI line 15A

The board of director documented and considered qualifications and duties of the president, and compared with published data for similar organizations

Governing documents etc available to public Part VI line 19

Governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Jewish Learning Experience
EIN
47-1713790
Address
8147 DELMAR BLVD, SAINT LOUIS, MO 63130

Signing Officer

Name
Darin Lazarus
Title
President & Director
Phone
3144409304
Signed
2017-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darin Lazarus
Formed
2014
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
2

Preparer

Firm
Daniel Anton CPA
Address
8050 Tulane Court, Saint Louis, MO 63130
Preparer
Daniel Anton
Phone
3149419064
Raw XML Appendix322 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DARIN LAZARUS (PRESIDENT AND DIRECTOR) AND TRUDY LAZARUS (VICE PRESIDENT AND DIRECTOR) ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD DELEGATES REVIEW OF THE 990 BEFORE FILING TO DIRECTOR DARIN LAZARUS. ANY ITEMS OF CONCERN ARE BROUGHT TO THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A WRITTEN CONFLICT OF INTEREST POLICY WAS ADOPTED. THE DOCUMENT ADDRESSES DEFINITION OF POTENTIAL CONFLICTS AND PROCEDURES FOR RESOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTOR DOCUMENTED AND CONSIDERED QUALIFICATIONS AND DUTIES OF THE PRESIDENT, AND COMPARED WITH PUBLISHED DATA FOR SIMILAR ORGANIZATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990/WebsiteAddressTxt0WWW.WASHJEW.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DARIN LAZARUS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & DIR
ReturnHeader/BusinessOfficerGrp/PhoneNum03144409304
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JEWISH LEARNING EXPERIENCE
ReturnHeader/Filer/BusinessNameControlTxt0JEWI
ReturnHeader/Filer/EIN0471713790
ReturnHeader/Filer/USAddress/AddressLine1Txt08147 DELMAR BLVD
ReturnHeader/Filer/USAddress/CityNm0SAINT LOUIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063130
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Daniel Anton CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08050 Tulane Court
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Saint Louis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd063130
ReturnHeader/PreparerPersonGrp/PhoneNum03149419064
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Daniel Anton
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-08-06T17:16:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-10-01
ReturnHeader/TaxPeriodEndDt02016-09-30
ReturnHeader/TaxYr02015

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