Civic Intelligence

Jewish Community Learning Center In

EIN 47-2425263 • 501(c)3 • North Miami Beach, FL

Profile

Community center for Jewish believers

19340 NE 18th PLNorth Miami Beach, FL 33179
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.14x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

90th percentile

0.35x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

91st percentile

54%

Higher net margin than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

81st percentile

28%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

16th percentile

-53%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$192,399

Up $42,183 (+28%) from 2021

Liabilities

Flat

$27,328

Flat from 2021

Net Assets

Up

$165,071

Up $42,183 (+34%) from 2021

Operations
Liabilities / Revenue90th percentileNet Margin91st percentile

Revenue

Down

$78,061

Down $88,715 (-53%) from 2021

Expenses

Up

$35,878

Up $3,423 (+11%) from 2021

Net Income

Down

$42,183

Down $92,138 (-69%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$100K$0-$100KAssets 2016: $9,569Liabilities 2016: $422016Assets 2017: $447Liabilities 2017: $2,579Net Assets 2017: -$2,1322017Assets 2018: $4,453Liabilities 2018: $0Net Assets 2018: $4,4532018Assets 2019: $126Liabilities 2019: $3,072Net Assets 2019: -$2,9462019Assets 2020: $16Liabilities 2020: $11,449Net Assets 2020: -$11,4332020Assets 2021: $150,216Liabilities 2021: $27,328Net Assets 2021: $122,8882021Assets 2022: $192,399Liabilities 2022: $27,328Net Assets 2022: $165,0712022

Highlighted filing

2022

Assets$192,399
Liabilities$27,328
Net Assets$165,071
Open 2022 Filing

Operations Trend

Revenue Growth16th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2016: $39,610Expenses 2016: $38,563Net Income 2016: $1,0472016Revenue 2017: $29,541Expenses 2017: $41,200Net Income 2017: -$11,6592017Revenue 2018: $73,001Expenses 2018: $66,416Net Income 2018: $6,5852018Revenue 2019: $50,940Expenses 2019: $58,339Net Income 2019: -$7,3992019Revenue 2020: $56,173Expenses 2020: $64,660Net Income 2020: -$8,4872020Revenue 2021: $166,776Expenses 2021: $32,455Net Income 2021: $134,3212021Revenue 2022: $78,061Expenses 2022: $35,878Net Income 2022: $42,1832022

Highlighted filing

2022

Revenue$78,061
Expenses$35,878
Net Income$42,183
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$192,399
Liabilities
$27,328
Net assets
$165,071
Revenue
$78,061
Expenses
$35,878
Net income
$42,183
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$1.92$0.27$1.65$0.78$0.36$0.42
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.27$1.23$1.67$0.32$1.34
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.11$0.11$0.56$0.65$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.03$0.03$0.51$0.58$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.04$0.73$0.66$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.03$0.02$0.30$0.41$0.12
2016Summary only. Only limited summary data is available for this year.$0.10$0.00$0.40$0.39$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 18, 2023
Return Version
2022v5.0
Gross Receipts
$78,061
Mission and Program Overview

Mission

Community center for Jewish believers

Program Services

DescriptionGrantsExpenses
A learning community center for members of the Jewish faith.--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ariel YeshurunPresidentPT$0--
Paula HertzbergDirector-$0--
Clara KassinDirector-$0--
Filing and Contact Details

Filer

Filer Name
Jewish Community Learning Center In
EIN
47-2425263
Address
19340 NE 18th PL, North Miami Beach, FL 33179

Signing Officer

Name
Ariel Yeshurun
Title
President
Phone
7862083570
Signed
2023-04-18
Discuss with paid preparer
No

Preparer

Firm
Samfree Sarante CPA PA
Address
107 Westward Dr Unit 661002, Miami Springs, FL 33266
Preparer
Samfree Sarante
Phone
7865564833
Supplemental Narrative

Additional Explanations

List of grants and similar amounts paid Part I line 10

“Activity SYNAGOGUE Grantee SKYLAKE SYNAGOGUE Street 1850 NE 183rd Street City, State, Zip NORTH MIAMI BEACH, FL 33179Relationship NONE Amount 26,100”

Description of other expenses Part I line 16

“Description AmountBank Charges 78Accounting 700”

Description of other assets Part II line 24

“Category Beginning of Year End of YearVehicle 29,919 29,919Notes Receivable 2% 100,960 160,960”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearPayroll 5,000 5,000PPP 22,328 22,328”

Raw XML Appendix162 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Ariel Yeshurun
IRS990EZ/BooksInCareOfDetail/PhoneNum07862083570
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt019340 NE 18th PL
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0North Miami Beach
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd033179
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt019337
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01520
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt078061
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt042183
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0150216
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0192399
IRS990EZ/GrantsAndSimilarAmountsPaidAmt026100
IRS990EZ/GrossReceiptsAmt078061
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LoansToFromOfficersAmt0160960
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0122888
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0165071
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0122888
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0165071
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Ariel Yeshurun
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Paula Hertzberg
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Clara Kassin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0130879
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0190879
IRS990EZ/OtherExpensesTotalAmt0778
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Community center for Jewish believers
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0A learning community center for members of the Jewish faith.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt09000
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt027328
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt027328
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt035878
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt078061
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt078061
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0166776
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt056173
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt050940
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt073001
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0424951
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0424951
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt078061
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0166776
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt056173
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt050940
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt073001
IRS990ScheduleA/Total509Grp/TotalAmt0424951
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt078061
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0166776
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt056173
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt050940
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt073001
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0424951
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0160960
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0DivorcePurch Home
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0160960
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Rabbi Yeshurun
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Head Rabbi
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0160960
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Activity SYNAGOGUE Grantee SKYLAKE SYNAGOGUE Street 1850 NE 183rd Street City, State, Zip NORTH MIAMI BEACH, FL 33179Relationship NONE Amount 26,100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountBank Charges 78Accounting 700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearVehicle 29,919 29,919Notes Receivable 2% 100,960 160,960
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearPayroll 5,000 5,000PPP 22,328 22,328
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Ariel Yeshurun
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07862083570
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Jewish Community Learning Center In
ReturnHeader/Filer/BusinessNameControlTxt0JEWI
ReturnHeader/Filer/EIN0472425263
ReturnHeader/Filer/USAddress/AddressLine1Txt019340 NE 18th PL
ReturnHeader/Filer/USAddress/CityNm0North Miami Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033179
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270769091
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Samfree Sarante CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0107 Westward Dr Unit 661002
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Miami Springs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033266
ReturnHeader/PreparerPersonGrp/PhoneNum07865564833
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Samfree Sarante
ReturnHeader/ReturnTs02023-11-15T16:50:41-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Ariel
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Yeshurun
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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