Civic Intelligence

Messianic Times Inc.

990 • Fiscal year 2015 • EIN 52-1966095

Jan 01, 2015 to Dec 31, 2015 • Filed on May 03, 2016

600 Ontario Street Box 27010St Catherines L2N7P8CA

(905) 685-4072

Siviq Scores

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

Liabilities / Assets

58th percentile

0.08x

Higher debt load relative to assets than 58% of similar nonprofits.

2015 filings • NTEE X • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

76th percentile

0.43x

Higher debt load relative to revenue than 76% of similar nonprofits.

2015 filings • NTEE X • $1M-$5M nonprofits • Source year 2015

Net Margin

6th percentile

-47%

Higher net margin than 6% of similar nonprofits.

2015 filings • NTEE X • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

67th percentile

$43,560

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

2015 filings • NTEE X • $1M-$5M nonprofits • Source year 2015

Asset Growth

17th percentile

-6.7%

Faster asset growth than 17% of similar nonprofits.

2015 filings • NTEE X • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

7th percentile

-49%

Faster revenue growth than 7% of similar nonprofits.

2015 filings • NTEE X • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,267,642

Down $91,118 (-6.7%) from 2014

Net Assets

Down

$1,162,022

Down $115,103 (-9.0%) from 2014

Liabilities

Up

$105,620

Up $23,985 (+29%) from 2014

Revenue

Down

$243,717

Down $234,707 (-49%) from 2014

Expenses

Down

$358,820

Down $48,811 (-12%) from 2014

Net Income

Down

-$115,103

Down $185,896 (-263%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,196,097Liabilities 2010: $136,737Net Assets 2010: $1,059,3602010Assets 2011: $1,205,755Liabilities 2011: $107,143Net Assets 2011: $1,098,6122011Assets 2012: $1,245,858Liabilities 2012: $99,766Net Assets 2012: $1,146,0922012Assets 2013: $1,289,997Liabilities 2013: $83,665Net Assets 2013: $1,206,3322013Assets 2014: $1,358,760Liabilities 2014: $81,635Net Assets 2014: $1,277,1252014Assets 2015: $1,267,642Liabilities 2015: $105,620Net Assets 2015: $1,162,0222015Assets 2016: $1,212,151Liabilities 2016: $116,175Net Assets 2016: $1,095,9762016Assets 2017: $1,244,198Liabilities 2017: $98,411Net Assets 2017: $1,145,7872017Assets 2018: $1,282,237Liabilities 2018: $80,726Net Assets 2018: $1,201,5112018Assets 2019: $1,242,965Liabilities 2019: $65,445Net Assets 2019: $1,177,5202019Assets 2020: $1,242,280Liabilities 2020: $77,200Net Assets 2020: $1,165,0802020Assets 2021: $1,222,201Liabilities 2021: $87,379Net Assets 2021: $1,134,8222021Assets 2022: $1,221,778Liabilities 2022: $79,333Net Assets 2022: $1,142,4452022Assets 2023: $1,265,419Liabilities 2023: $96,922Net Assets 2023: $1,168,4972023Assets 2024: $1,274,687Liabilities 2024: $77,321Net Assets 2024: $1,197,3662024

Highlighted filing

2015

Assets$1,267,642
Liabilities$105,620
Net Assets$1,162,022

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $262,4832010Revenue 2011: $363,642Expenses 2011: $324,390Net Income 2011: $39,2522011Revenue 2012: $392,595Expenses 2012: $345,518Net Income 2012: $47,0772012Revenue 2013: $405,004Expenses 2013: $344,764Net Income 2013: $60,2402013Revenue 2014: $478,424Expenses 2014: $407,631Net Income 2014: $70,7932014Revenue 2015: $243,717Expenses 2015: $358,820Net Income 2015: -$115,1032015Revenue 2016: $241,734Expenses 2016: $307,780Net Income 2016: -$66,0462016Revenue 2017: $262,860Expenses 2017: $213,049Net Income 2017: $49,8112017Revenue 2018: $223,818Expenses 2018: $168,094Net Income 2018: $55,7242018Revenue 2019: $152,946Expenses 2019: $176,938Net Income 2019: -$23,9922019Revenue 2020: $157,041Expenses 2020: $169,481Net Income 2020: -$12,4402020Revenue 2021: $131,469Expenses 2021: $161,717Net Income 2021: -$30,2482021Revenue 2022: $166,288Expenses 2022: $158,665Net Income 2022: $7,6232022Revenue 2023: $141,823Expenses 2023: $115,771Net Income 2023: $26,0522023Revenue 2024: $144,982Expenses 2024: $116,890Net Income 2024: $28,0922024

Highlighted filing

2015

Revenue$243,717
Expenses$358,820
Net Income-$115,103
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 3, 2016
Return Version
2015v2.1
Gross Receipts
$243,717
Mission and Program Overview

Mission

The messianic times seeks to provide accurate, authoritative and current information to unite the international messianic jewish community, to teach christians about the jewish roots of their faith, and to proclaim that yeshua is the long awaited jewish messiah.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$99,356--
Cash and Non-Interest-Bearing Accounts$48,153$34,301▼ $13,852
Accounts Receivable$21,737$21,884▲ $147
Land, Buildings, and Equipment, Net$5,625$14,176▲ $8,551
Total Assets$1,358,760$1,267,642▼ $91,118
Other Assets Total$1,183,889$1,197,281▲ $13,392
Liabilities
Deferred Revenue$70,735$82,724▲ $11,989
Accounts Payable and Accrued Expenses$10,900$22,896▲ $11,996
Total Liabilities$81,635$105,620▲ $23,985
Net Assets / Fund Balance
Unrestricted Net Assets$1,277,125$1,162,022▼ $115,103
Total Net Assets Fund Balance$1,277,125$1,162,022▼ $115,103
Total Liabilities and Net Assets / Fund Balance$1,358,760$1,267,642▼ $91,118

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,783$13,758$17,541
Other Land Buildings$10,393$267$10,660
Other Assets Org$1,197,281--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eric TokajerExecutive DirectorFT$43,560$43,560
David TokajerBoard MemberPT$23,353$23,353

Board Members and Trustees

NameTitle
Frank LowingerPresident
Larry FeldmanBoard Member
Paul LibermanBoard Member
Steve BabkowBoard Member
Joel LibermanSecretaryboard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$73,437
Program Service Revenue
$167,473
Investment Income
$926
Other Revenue
$1,881
All Other Contributions
$73,437
Change in Net Assets
$-115,103
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$180,728
Salaries, Compensation, and Employee Benefits$178,092
Total Fundraising Expense$32,176
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$97,997--$97,997
Current Officers, Directors, Trustees, and Key Employees$66,913--$66,913
Advertising--$18,655$18,655
Information Technology$16,923--$16,923
All Other Expenses$15,330--$15,330
Other Expenses$85,178$6,813$13,521$13,521
Payroll Taxes$13,182--$13,182
Conferences and Meetings$10,991--$10,991
Office Expenses-$3,082-$3,082
Depreciation Depletion$2,109--$2,109
Fees for Services Accounting-$975-$975
Fees for Services Other-$400-$400
Fees for Services Legal-$311-$311
Travel$155--$155
Total Functional Expenses$315,063$11,581$32,176$358,820
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Yes
Conflict-of-interest policy
No
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

Paul liberman and joel liberman are father and son. Eric tokajer and david tokajer are also father and son.

Form 990 governing body review Part VI line 11

The completed form 990 is sent to the president, executive director, and to the administrative director for their review and comments prior to the filing with the internal revenue service.

CEO executive director top management comp Part VI line 15A

The board reviews compensation annually for all employees and compares with other organizations. The board also reviews compensation on an annual basis regarding key management personnel.

Other officer or key employee compensation Part VI line 15B

SAME AS 15A.

Governing documents etc available to public Part VI line 19

The organization posts annually on its website as well as in its newsletter, that the irs form 990 is available by contacting the corporate office. The information is available in print or by electronic format.

Filing and Contact Details

Filer

Filer Name
Messianic Times Inc
EIN
52-1966095
Address
CA

Signing Officer

Name
Frank Lowinger
Title
President
Phone
9056854072
Signed
2016-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Lowinger
Formed
1996
Voting Board Members
7
Independent Board Members
5
Employees
8
Volunteers
10

Preparer

Firm
Alan Jeff CPA Pc
Address
2978 COLVIN BLVD, TONAWANDA, NY 14150
Preparer
Alan Jeff
Phone
7166933797
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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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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0213996
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt073437
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0303192
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0244561
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0217553
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0194921
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01033664
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0926
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02391
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03317
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01881
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt06207
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0457
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01290
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03000
IRS990ScheduleA/OtherIncome170Grp/TotalAmt012835
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.38020
IRS990ScheduleA/PublicSupportPY170Pct00.41000
IRS990ScheduleA/PublicSupportTotal170Amt0399160
IRS990ScheduleA/SubstantialContributorsTotAmt0634504
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt073437
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0303192
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0244561
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0217553
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0194921
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01033664
IRS990ScheduleA/TotalSupportAmt01049816
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03783
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013758
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017541
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01197281
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM CANADIAN CORPORATION
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010393
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0267
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010660
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014176
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01197281
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PAUL LIBERMAN AND JOEL LIBERMAN ARE FATHER AND SON. ERIC TOKAJER AND DAVID TOKAJER ARE ALSO FATHER AND SON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPLETED FORM 990 IS SENT TO THE PRESIDENT, EXECUTIVE DIRECTOR, AND TO THE ADMINISTRATIVE DIRECTOR FOR THEIR REVIEW AND COMMENTS PRIOR TO THE FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS COMPENSATION ANNUALLY FOR ALL EMPLOYEES AND COMPARES WITH OTHER ORGANIZATIONS. THE BOARD ALSO REVIEWS COMPENSATION ON AN ANNUAL BASIS REGARDING KEY MANAGEMENT PERSONNEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SAME AS 15A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION POSTS ANNUALLY ON ITS WEBSITE AS WELL AS IN ITS NEWSLETTER, THAT THE IRS FORM 990 IS AVAILABLE BY CONTACTING THE CORPORATE OFFICE. THE INFORMATION IS AVAILABLE IN PRINT OR BY ELECTRONIC FORMAT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01358760
IRS990/TotalAssetsEOYAmt01267642
IRS990/TotalAssetsGrp/BOYAmt01358760
IRS990/TotalAssetsGrp/EOYAmt01267642
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt073437
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt032176
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011581
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0315063
IRS990/TotalFunctionalExpensesGrp/TotalAmt0358820
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt081635
IRS990/TotalLiabilitiesEOYAmt0105620
IRS990/TotalLiabilitiesGrp/BOYAmt081635
IRS990/TotalLiabilitiesGrp/EOYAmt0105620
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01277125
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01162022
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0315063
IRS990/TotalProgramServiceRevenueAmt0167473
IRS990/TotalReportableCompFromOrgAmt066913
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0170280
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0243717
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01358760
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01267642
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0155
IRS990/TravelGrp/TotalAmt0155
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01277125
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01162022
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.MESSIANICTIMES.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK LOWINGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09056854072
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MESSIANIC TIMES INC
ReturnHeader/Filer/BusinessNameControlTxt0MESS
ReturnHeader/Filer/EIN0521966095
ReturnHeader/Filer/ForeignAddress/AddressLine1Txt0600 ONTARIO STREET BOX 27010
ReturnHeader/Filer/ForeignAddress/CityNm0ST CATHERINES
ReturnHeader/Filer/ForeignAddress/CountryCd0CA
ReturnHeader/Filer/ForeignAddress/ForeignPostalCd0L2N7P8
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161326754
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALAN JEFF CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02978 COLVIN BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TONAWANDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014150
ReturnHeader/PreparerPersonGrp/PhoneNum07166933797
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALAN JEFF
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-05-03T10:22:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.08$1.20$0.14$0.12$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.27$0.10$1.17$0.14$0.12$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.22$0.08$1.14$0.17$0.16$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.22$0.09$1.13$0.13$0.16$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.24$0.08$1.17$0.16$0.17$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.24$0.07$1.18$0.15$0.18$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.28$0.08$1.20$0.22$0.17$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.24$0.10$1.15$0.26$0.21$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.21$0.12$1.10$0.24$0.31$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.27$0.11$1.16$0.24$0.36$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.36$0.08$1.28$0.48$0.41$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.29$0.08$1.21$0.41$0.34$0.06
2012Summary only. Only limited summary data is available for this year.$1.25$0.10$1.15$0.39$0.35$0.05
2011Summary only. Only limited summary data is available for this year.$1.21$0.11$1.10$0.36$0.32$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.14$1.06$0.26
Peer Organizations

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