Civic Intelligence

Society for Higher Rabbinical Studies Inc.

990EZ • Fiscal year 2022 • EIN 52-1110636

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 25, 2023

Organization ProfileN/A
3108 Parkington AvenueBaltimore, MD 21215

(410) 358-9700

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

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

Liabilities / Revenue

58th percentile

0.00x

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

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

Net Margin

13th percentile

-37%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

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

Asset Growth

4th percentile

-90%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

29th percentile

-12%

Faster revenue growth than 29% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$2,751

Down $24,372 (-90%) from 2021

Net Assets

Down

$2,751

Down $24,372 (-90%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin13th percentile

Revenue

Down

$65,407

Down $9,333 (-12%) from 2021

Expenses

Up

$89,779

Up $39,762 (+79%) from 2021

Net Income

Down

-$24,372

Down $49,095 (-199%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$60K$40K$20K$0Assets 2011: $13,097Liabilities 2011: $02011Assets 2012: $8,637Liabilities 2012: $02012Assets 2013: $283Liabilities 2013: $02013Assets 2014: $29,246Liabilities 2014: $02014Assets 2015: $2,891Liabilities 2015: $02015Assets 2016: $7,984Liabilities 2016: $02016Assets 2017: $677Liabilities 2017: $02017Assets 2018: $1,376Liabilities 2018: $02018Assets 2019: $11,477Liabilities 2019: $02019Assets 2020: $2,400Liabilities 2020: $0Net Assets 2020: $2,4002020Assets 2021: $27,123Liabilities 2021: $0Net Assets 2021: $27,1232021Assets 2022: $2,751Liabilities 2022: $0Net Assets 2022: $2,7512022Assets 2023: $30,738Liabilities 2023: $02023Assets 2024: $52,278Liabilities 2024: $0Net Assets 2024: $52,2782024

Highlighted filing

2022

Assets$2,751
Liabilities$0
Net Assets$2,751
Open 2022 Filing

Operations Trend

Revenue Growth29th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $30,789Expenses 2011: $20,030Net Income 2011: $10,7592011Revenue 2012: $23,871Expenses 2012: $28,331Net Income 2012: -$4,4602012Revenue 2013: $35,227Expenses 2013: $43,581Net Income 2013: -$8,3542013Revenue 2014: $64,880Expenses 2014: $35,917Net Income 2014: $28,9632014Revenue 2015: $36,301Expenses 2015: $62,656Net Income 2015: -$26,3552015Revenue 2016: $51,653Expenses 2016: $46,560Net Income 2016: $5,0932016Revenue 2017: $54,566Expenses 2017: $61,873Net Income 2017: -$7,3072017Revenue 2018: $23,390Expenses 2018: $22,691Net Income 2018: $6992018Revenue 2019: $52,742Expenses 2019: $42,641Net Income 2019: $10,1012019Revenue 2020: $25,328Expenses 2020: $34,405Net Income 2020: -$9,0772020Revenue 2021: $74,740Expenses 2021: $50,017Net Income 2021: $24,7232021Revenue 2022: $65,407Expenses 2022: $89,779Net Income 2022: -$24,3722022Revenue 2023: $162,847Expenses 2023: $134,860Net Income 2023: $27,9872023Revenue 2024: $93,302Expenses 2024: $71,762Net Income 2024: $21,5402024

Highlighted filing

2022

Revenue$65,407
Expenses$89,779
Net Income-$24,372
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 25, 2023
Return Version
2022v5.0
Gross Receipts
$65,407
Mission and Program Overview

Mission

The organization's purpose is to assist with raising funds in the united states for the institute for higher rabbinical studies, a religious educational institution.

Program Services

DescriptionGrantsExpenses
STIPENDS AND CHARITABLE ASSISTANCE TO AID YOUNGER RABBIS AND RABBINICAL STUDENTS WITH THEIR STUDIES AND ASSISTANCE WITH THEIR GIVING NON-PAID LECTURES.$89,000$89,000
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RABBI D J BOWDENDirector-$0--
RABBI J A OPPENHEIMERChairman-$0--
RABBI D SILKINHon Secretary-$0--
SHOLMO SOLOMONSecretary-$0--
RABBI H EMANUELDirector-$0--
RABBI M J KARNOWSKYTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Society for Higher Rabbinical Studies
EIN
52-1110636
Phone
4103589700
Address
3108 PARKINGTON AVENUE, BALTIMORE, MD 21215

Signing Officer

Name
Abe Bamberger
Title
Representative
Phone
4103589700
Signed
2023-10-25
Discuss with paid preparer
Yes

Preparer

Firm
Gorfine Schiller & Gardyn Pa
Address
10045 RED RUN BLVD SUITE 250, OWINGS MILLS, MD 21117
Preparer
Hillel Frankel CPA
Phone
4103565900
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: provides stipends for appx 35 students. Grantee name: institute for higher rabbinical studies. Grantee address: 22 claremont place gateshead, united kingdom. Grantee relationship: none. Amount given: 89,000.”

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

“Description: bank charges. Amount: 4.”

Raw XML Appendix158 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
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IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990EZ/BooksInCareOfDetail/PhoneNum04103589700
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03108 PARKINGTON AVENUE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BALTIMORE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
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IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
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IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-24372
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0775
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
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IRS990EZ/GrantsAndSimilarAmountsPaidAmt089000
IRS990EZ/GrossReceiptsAmt065407
IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RABBI D J BOWDEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RABBI J A OPPENHEIMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RABBI D SILKIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SHOLMO SOLOMON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RABBI H EMANUEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5RABBI M J KARNOWSKY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2HON SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt04
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION'S PURPOSE IS TO ASSIST WITH RAISING FUNDS IN THE UNITED STATES FOR THE INSTITUTE FOR HIGHER RABBINICAL STUDIES, A RELIGIOUS EDUCATIONAL INSTITUTION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0STIPENDS AND CHARITABLE ASSISTANCE TO AID YOUNGER RABBIS AND RABBINICAL STUDENTS WITH THEIR STUDIES AND ASSISTANCE WITH THEIR GIVING NON-PAID LECTURES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt089000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt089000
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt089779
IRS990EZ/TotalProgramServiceExpensesAmt089000
IRS990EZ/TotalRevenueAmt065407
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt065407
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt074740
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt025328
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt052742
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt023390
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0241607
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90770
IRS990ScheduleA/PublicSupportPY170Pct00.92610
IRS990ScheduleA/PublicSupportTotal170Amt0219317
IRS990ScheduleA/SubstantialContributorsTotAmt022290
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt065407
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt074740
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt025328
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt052742
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt023390
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0241607
IRS990ScheduleA/TotalSupportAmt0241607
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACTIVITY CLASSIFICATION: PROVIDES STIPENDS FOR APPX 35 STUDENTS. GRANTEE NAME: INSTITUTE FOR HIGHER RABBINICAL STUDIES. GRANTEE ADDRESS: 22 CLAREMONT PLACE GATESHEAD, UNITED KINGDOM. GRANTEE RELATIONSHIP: NONE. AMOUNT GIVEN: 89,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: BANK CHARGES. AMOUNT: 4.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ABE BAMBERGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0REPRESENTATIVE
ReturnHeader/BusinessOfficerGrp/PhoneNum04103589700
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOCIETY FOR HIGHER RABBINICAL STUDIES
ReturnHeader/Filer/BusinessNameControlTxt0SOCI
ReturnHeader/Filer/EIN0521110636
ReturnHeader/Filer/PhoneNum04103589700
ReturnHeader/Filer/USAddress/AddressLine1Txt03108 PARKINGTON AVENUE
ReturnHeader/Filer/USAddress/CityNm0BALTIMORE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021215
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521231901
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GORFINE SCHILLER & GARDYN PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010045 RED RUN BLVD SUITE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OWINGS MILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021117
ReturnHeader/PreparerPersonGrp/PhoneNum04103565900
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HILLEL FRANKEL CPA
ReturnHeader/ReturnTs02023-11-03T10:23:30-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ABE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BAMBERGER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$2,751
Liabilities
$0
Net assets
$2,751
Revenue
$65,407
Expenses
$89,779
Net income
-$24,372
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.00$0.52$0.93$0.72$0.22
2023Summary only. Only limited summary data is available for this year.$0.31$0.00$1.63$1.35$0.28
2022Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.65$0.90$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.75$0.50$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.00$0.02$0.25$0.34$0.09
2019Summary only. Only limited summary data is available for this year.$0.11$0.00$0.53$0.43$0.10
2018Summary only. Only limited summary data is available for this year.$0.01$0.00$0.23$0.23$0.01
2017Summary only. Only limited summary data is available for this year.$0.01$0.00$0.55$0.62$0.07
2016Summary only. Only limited summary data is available for this year.$0.08$0.00$0.52$0.47$0.05
2015Summary only. Only limited summary data is available for this year.$0.03$0.00$0.36$0.63$0.26
2014Summary only. Only limited summary data is available for this year.$0.29$0.00$0.65$0.36$0.29
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.35$0.44$0.08
2012Summary only. Only limited summary data is available for this year.$0.09$0.00$0.24$0.28$0.04
2011Summary only. Only limited summary data is available for this year.$0.13$0.00$0.31$0.20$0.11