Civic Intelligence

The Jewish Studio Project

990 • Fiscal year 2017 • EIN 47-3438631

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 29, 2019

2643 Dana StreetBerkeley, CA 94704

(617) 335-9421

Siviq Scores

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

Liabilities / Assets

88th percentile

0.39x

Higher debt load relative to assets than 88% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.15x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

46th percentile

1.5%

Higher net margin than 46% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

94th percentile

$58,942

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 21.3% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

53rd percentile

3.8%

Faster asset growth than 53% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

90th percentile

76%

Faster revenue growth than 90% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$108,873

Up $3,990 (+3.8%) from 2016

Net Assets

Up

$66,377

Up $4,281 (+6.9%) from 2016

Liabilities

Down

$42,496

Down $291 (-0.7%) from 2016

Revenue

Up

$276,956

Up $119,243 (+76%) from 2016

Expenses

Up

$272,675

Up $148,791 (+120%) from 2016

Net Income

Down

$4,281

Down $29,548 (-87%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2016: $104,883Liabilities 2016: $42,787Net Assets 2016: $62,0962016Assets 2017: $108,873Liabilities 2017: $42,496Net Assets 2017: $66,3772017Assets 2018: $118,845Liabilities 2018: $21,388Net Assets 2018: $97,4572018Assets 2019: $200,744Liabilities 2019: $21,970Net Assets 2019: $178,7742019Assets 2020: $375,329Liabilities 2020: $83,381Net Assets 2020: $291,9482020Assets 2021: $388,085Liabilities 2021: $15,530Net Assets 2021: $372,5552021Assets 2022: $651,754Liabilities 2022: $19,216Net Assets 2022: $632,5382022Assets 2023: $968,387Liabilities 2023: $41,318Net Assets 2023: $927,0692023Assets 2024: $864,004Liabilities 2024: $15,375Net Assets 2024: $848,6292024

Highlighted filing

2017

Assets$108,873
Liabilities$42,496
Net Assets$66,377

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $157,713Expenses 2016: $123,884Net Income 2016: $33,8292016Revenue 2017: $276,956Expenses 2017: $272,675Net Income 2017: $4,2812017Revenue 2018: $405,668Expenses 2018: $372,078Net Income 2018: $33,5902018Revenue 2019: $639,261Expenses 2019: $557,944Net Income 2019: $81,3172019Revenue 2020: $735,855Expenses 2020: $622,681Net Income 2020: $113,1742020Revenue 2021: $823,243Expenses 2021: $742,636Net Income 2021: $80,6072021Revenue 2022: $1,217,377Expenses 2022: $957,394Net Income 2022: $259,9832022Revenue 2023: $1,714,810Expenses 2023: $1,420,279Net Income 2023: $294,5312023Revenue 2024: $1,630,932Expenses 2024: $1,709,372Net Income 2024: -$78,4402024

Highlighted filing

2017

Revenue$276,956
Expenses$272,675
Net Income$4,281
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 29, 2019
Return Version
2017v2.2
Gross Receipts
$276,956
Mission and Program Overview

Mission

The Corporation was formed for the purpose of (a) promoting the practices of Judaism as a means of self-discovery and growth; (b) deepening individuals' connections to religious and spiritual practices through a new learning methodology that combines traditional Jewish learning with exploration through the creative arts; (c) organizing retreats, fellowships, and other group activities that provide individuals with the opportunity to study and then enhance their learning experience through hands on engagement with the creative arts; (d) promoting the inherent creativity in every individual through group study and community events and activities; and (e) contributing to Judaism's ongoing relevance and vibrancy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$104,700$103,127▼ $1,573
Loans From Officers Directors-$36,000-
Pledges and Grants Receivable-$3,060-
Prepaid Expenses and Deferred Charges-$2,503-
Accounts Receivable$183$183→ $0
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$104,883$108,873▲ $3,990
Other Assets Total-$0-
Liabilities
Deferred Revenue-$6,140-
Accounts Payable and Accrued Expenses$42,787$356▼ $42,431
Total Liabilities$42,787$42,496▼ $291
Net Assets / Fund Balance
Unrestricted Net Assets$62,096$66,377▲ $4,281
Total Net Assets Fund Balance$62,096$66,377▲ $4,281
Total Liabilities and Net Assets / Fund Balance$104,883$108,873▲ $3,990
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rabbi Adina AllenCo-FounderFT$39,372$19,570$58,942
Jeffrey KasowitzExecutive DirectorFT$37,917$20,093$58,010

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$207,780
Program Service Revenue
$68,267
Investment Income
$33
Other Revenue
$876
All Other Contributions
$207,780
Change in Net Assets
$4,281
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$158,233
Other Expenses$114,442
Total Fundraising Expense$12,226
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$84,967$22,658$5,664$113,289
Occupancy$28,600--$28,600
Other Salaries and Wages$13,748$10,999$2,750$27,497
Fees for Services Other$10,054$412-$10,466
Other Employee Benefits$6,580$1,755$439$8,774
Payroll Taxes$6,505$2,168-$8,673
All Other Expenses$5,935$1,211$634$7,780
Office Expenses$5,206$1,388$347$6,941
Insurance$3,348$1,116-$4,464
Fees for Services Accounting-$4,420-$4,420
Other Expenses$3,007$1,003$1,710$4,010
Travel$1,638$410$682$2,730
Conferences and Meetings$1,659$553-$2,212
Information Technology-$1,052-$1,052
Total Functional Expenses$192,827$67,622$12,226$272,675
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Rabbi Adina AllenCo-FounderComp. and BenefitsNo$58,942
Jeffrey KasowitzExecutive DirectorComp. and BenefitsNo$58,010

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$36,000-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

The executive director and co-founder are spouses.

Form 990, Part VI, Line 11B: Form 990 Review Process

The draft information returns are reviewed by the Executive Director and Board President before being distributed to the Board of Directors. The Board President provides the final approval to file.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Board makes executive compensation decisions in the context of current and expected overall earned income and fundraising each year, while also bearing in mind compensation comparisons from similar sized organizations in similar geographic areas. The board makes these decisions in Executive Session, removing senior staff leadership from the meeting, and voting while staff leadership is not present.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All publicly available documents are available upon request.

Filing and Contact Details

Filer

Filer Name
The Jewish Studio Project
EIN
47-3438631
Phone
6173359421
Address
2643 DANA STREET, BERKELEY, CA 94704

Signing Officer

Name
Jeffrey Kasowitz
Title
Executive Director
Signed
2019-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Kasowitz
Formed
2015
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
3
Volunteers
15

Preparer

Firm
Doran & Associates
Address
55 MITCHELL BOULEVARD STE 3, SAN RAFAEL, CA 94903
Preparer
Lisa Doran CPA
Phone
4154911130
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IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0439
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01755
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06580
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08774
IRS990/OtherExpensesGrp/Desc0BUSINESS CONSULTING
IRS990/OtherExpensesGrp/Desc1FURNITURE AND EQUIPMENT
IRS990/OtherExpensesGrp/Desc2WORKSHOP MATERIALS
IRS990/OtherExpensesGrp/Desc3STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/FundraisingAmt01710
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015373
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13104
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21003
IRS990/OtherExpensesGrp/ProgramServicesAmt05304
IRS990/OtherExpensesGrp/ProgramServicesAmt17242
IRS990/OtherExpensesGrp/ProgramServicesAmt29034
IRS990/OtherExpensesGrp/ProgramServicesAmt33007
IRS990/OtherExpensesGrp/TotalAmt022387
IRS990/OtherExpensesGrp/TotalAmt110346
IRS990/OtherExpensesGrp/TotalAmt29034
IRS990/OtherExpensesGrp/TotalAmt34010
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0876
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0876
IRS990/OtherRevenueTotalAmt0876
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02750
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010999
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt013748
IRS990/OtherSalariesAndWagesGrp/TotalAmt027497
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02168
IRS990/PayrollTaxesGrp/ProgramServicesAmt06505
IRS990/PayrollTaxesGrp/TotalAmt08673
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt03060
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02503
IRS990/PrincipalOfficerNm0JEFFREY KASOWITZ
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt068267
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt068267
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0108317
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt035
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt020883
IRS990/PYOtherRevenueAmt0300
IRS990/PYProgramServiceRevenueAmt049061
IRS990/PYRevenuesLessExpensesAmt033829
IRS990/PYSalariesCompEmpBnftPaidAmt086610
IRS990/PYTotalExpensesAmt0123884
IRS990/PYTotalProfFndrsngExpnsAmt016391
IRS990/PYTotalRevenueAmt0157713
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt04281
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt068267
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0207780
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0108317
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt030918
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0347015
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt033
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt035
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt068
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0127517
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0876
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0300
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01176
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0201805
IRS990ScheduleA/SubstantialContributorsTotAmt0145210
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0207780
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0108317
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt030918
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0347015
IRS990ScheduleA/TotalSupportAmt0348259
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JEFFREY KASOWITZ
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1RABBI ADINA ALLEN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Co-Founder
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt058010
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt158942
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMP. AND BENEFITS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1COMP. AND BENEFITS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt018000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt118000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0BONUS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1BONUS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt018000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt118000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JEFFREY KASOWITZ
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1RABBI ADINA ALLEN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1Co-Founder
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1false
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND CO-FOUNDER ARE SPOUSES. AS OF DECEMBER 31, 2017, THE BOARD OF DIRECTORS APPROVED BONUSES OF $18,000 EACH TO THE EXECUTIVE DIRECTOR AND CO-FOUNDER, WHICH WAS PAYABLE AT YEAR-END.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990ScheduleL/TotalBalanceDueAmt036000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND CO-FOUNDER ARE SPOUSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The draft information returns are reviewed by the Executive Director and Board President before being distributed to the Board of Directors. The Board President provides the final approval to file.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board makes executive compensation decisions in the context of current and expected overall earned income and fundraising each year, while also bearing in mind compensation comparisons from similar sized organizations in similar geographic areas. The board makes these decisions in Executive Session, removing senior staff leadership from the meeting, and voting while staff leadership is not present.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL PUBLICLY AVAILABLE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false

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