Civic Intelligence

Kosher Dental Study Club

990EZ • Fiscal year 2018 • EIN 47-2325852

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 24, 2019

Organization ProfileN/A
1244 Boylston StreetChestnut Hill, MA 02467

(671) 738-4788

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

21st percentile

-13%

Higher net margin than 21% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

36th percentile

-5.2%

Faster asset growth than 36% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

23rd percentile

-22%

Faster revenue growth than 23% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$9,491

Down $520 (-5.2%) from 2017

Net Assets

Down

$9,491

Down $520 (-5.2%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin21st percentile

Revenue

Down

$4,150

Down $1,140 (-22%) from 2017

Expenses

Up

$4,670

Up $395 (+9.2%) from 2017

Net Income

Down

-$520

Down $1,535 (-151%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

$15K$10K$5.0K$0Assets 2015: $4,741Liabilities 2015: $0Net Assets 2015: $4,7412015Assets 2016: $8,996Liabilities 2016: $0Net Assets 2016: $8,9962016Assets 2017: $10,011Liabilities 2017: $0Net Assets 2017: $10,0112017Assets 2018: $9,491Liabilities 2018: $0Net Assets 2018: $9,4912018Assets 2019: $12,018Liabilities 2019: $0Net Assets 2019: $12,0182019Assets 2020: $12,850Liabilities 2020: $0Net Assets 2020: $12,8502020Assets 2022: $14,070Liabilities 2022: $0Net Assets 2022: $14,0702022

Highlighted filing

2018

Assets$9,491
Liabilities$0
Net Assets$9,491
Open 2018 Filing

Operations Trend

Revenue Growth23rd percentile

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

$8.0K$6.0K$4.0K$2.0K$0-$2.0KRevenue 2015: $6,547Expenses 2015: $2,237Net Income 2015: $4,3102015Revenue 2016: $5,262Expenses 2016: $1,007Net Income 2016: $4,2552016Revenue 2017: $5,290Expenses 2017: $4,275Net Income 2017: $1,0152017Revenue 2018: $4,150Expenses 2018: $4,670Net Income 2018: -$5202018Revenue 2019: $3,697Expenses 2019: $1,170Net Income 2019: $2,5272019Revenue 2020: $2,450Expenses 2020: $1,618Net Income 2020: $8322020Revenue 2022: $1,050Expenses 2022: $1,205Net Income 2022: -$1552022

Highlighted filing

2018

Revenue$4,150
Expenses$4,670
Net Income-$520
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 24, 2019
Return Version
2018v3.1
Gross Receipts
$4,150
Mission and Program Overview

Mission

To provide lectures for the educational purposes of studying as a group using invited noted dental clinicians presenting specific topics. Each attendee would receive a certificate of attendance an be awarded proper continuing education credits on the specific topic.

To provide lectures for the educational purposes of studying as a group using invited noted dental clinicians presenting specific topics. Each attendee would receive a certificate of attendance and be awarded proper continuing education credits on the specific topic.

Program Services

DescriptionGrantsExpenses
PROVIDE LECTURES FOR CONTINUING EDUCATION CREDITS FOR DENTAL PROFESSIONALS$3,200$4,670
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MATTHEW L ZIZMORManaging AssociatePT$0--
DAVID GALEAssociatePT$0--
HERBERT BIRNBAUMAssociatePT$0--
HERSHEL ELLENBOGENAssociatePT$0--
DEBBI YARMUSHAssociatePT$0--
Filing and Contact Details

Filer

Filer Name
Kosher Dental Study Club
EIN
47-2325852
Phone
6717384788
Address
1244 BOYLSTON STREET, CHESTNUT HILL, MA 02467

Signing Officer

Name
Matthew L Zizmor
Title
Associate
Phone
6177384788
Signed
2019-04-24
Discuss with paid preparer
Yes

Preparer

Firm
Gosule Butkus & Jesson Llp
Address
480 ADAMS STREET, MILTON, MA 02186
Preparer
Leslie Gosule
Phone
6176983950
Supplemental Narrative

Additional Explanations

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

“Description: equipment and facility rental. Amount: 990. Description: meals for seminars. Amount: 1,560. Description: filing fees. Amount: 35. Description: supplies. Amount: 111. Description: registration fee. Amount: 439. Description: guest speaker. Amount: 1,000. Total to form 990-ez, line 16: 4,135.”

Raw XML Appendix161 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/PhoneNum06717384788
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01244 BOYLSTON STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CHESTNUT HILL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd002467
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt010011
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt09491
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt03200
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-520
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt010011
IRS990EZ/Form990TotalAssetsGrp/EOYAmt09491
IRS990EZ/GrossReceiptsAmt04150
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0950
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt010011
IRS990EZ/NetAssetsOrFundBalancesEOYAmt09491
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt010011
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt09491
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MATTHEW L ZIZMOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID GALE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HERBERT BIRNBAUM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3HERSHEL ELLENBOGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DEBBI YARMUSH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0MANAGING ASSOCIATE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1ASSOCIATE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2ASSOCIATE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ASSOCIATE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4ASSOCIATE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt04135
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE LECTURES FOR THE EDUCATIONAL PURPOSES OF STUDYING AS A GROUP USING INVITED NOTED DENTAL CLINICIANS PRESENTING SPECIFIC TOPICS. EACH ATTENDEE WOULD RECEIVE A CERTIFICATE OF ATTENDANCE AND BE AWARDED PROPER CONTINUING EDUCATION CREDITS ON THE SPECIFIC TOPIC.
IRS990EZ/PrintingPublicationsPostageAmt0535
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE LECTURES FOR CONTINUING EDUCATION CREDITS FOR DENTAL PROFESSIONALS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt03200
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt04670
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt04670
IRS990EZ/TotalProgramServiceExpensesAmt04670
IRS990EZ/TotalRevenueAmt04150
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt05290
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt05262
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt05310
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02475
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt022487
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt022487
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt05290
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt05262
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt05310
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02475
IRS990ScheduleA/Total509Grp/TotalAmt022487
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt05290
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt05262
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt05310
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02475
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt022487
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: EQUIPMENT AND FACILITY RENTAL. AMOUNT: 990. DESCRIPTION: MEALS FOR SEMINARS. AMOUNT: 1,560. DESCRIPTION: FILING FEES. AMOUNT: 35. DESCRIPTION: SUPPLIES. AMOUNT: 111. DESCRIPTION: REGISTRATION FEE. AMOUNT: 439. DESCRIPTION: GUEST SPEAKER. AMOUNT: 1,000. TOTAL TO FORM 990-EZ, LINE 16: 4,135.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MATTHEW L ZIZMOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ASSOCIATE
ReturnHeader/BusinessOfficerGrp/PhoneNum06177384788
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KOSHER DENTAL STUDY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0KOSH
ReturnHeader/Filer/EIN0472325852
ReturnHeader/Filer/PhoneNum06717384788
ReturnHeader/Filer/USAddress/AddressLine1Txt01244 BOYLSTON STREET
ReturnHeader/Filer/USAddress/CityNm0CHESTNUT HILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002467
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId082D3ECD4DF620B13A87EB42294311B09FAAF7BDE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B6CC31177BE892DC01E72D6E5F4BE860CA05E2D8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.147.54.241
ReturnHeader/FilingSecurityInformation/IPDt02019-04-24
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm012:14:10
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043442418
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GOSULE BUTKUS & JESSON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0480 ADAMS STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MILTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002186
ReturnHeader/PreparerPersonGrp/PhoneNum06176983950
ReturnHeader/PreparerPersonGrp/PreparationDt02019-04-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LESLIE GOSULE
ReturnHeader/ReturnTs02019-05-15T09:31:42-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,491
Liabilities
$0
Net assets
$9,491
Revenue
$4,150
Expenses
$4,670
Net income
-$520
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.1$0.00$14.1$1.05$1.21$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.9$0.00$12.9$2.45$1.62$0.83
2019Detailed filing. Detailed filing data is available for this year.$12.0$0.00$12.0$3.70$1.17$2.53
2018Detailed filing. Detailed filing data is available for this year.$9.49$0.00$9.49$4.15$4.67$0.52
2017Detailed filing. Detailed filing data is available for this year.$10.0$0.00$10.0$5.29$4.28$1.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.00$0.00$9.00$5.26$1.01$4.26
2015Detailed filing. Detailed filing data is available for this year.$4.74$0.00$4.74$6.55$2.24$4.31
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • <$500k nonprofits