Civic Intelligence

The Epstein School Foundation Inc

990 • Fiscal year 2016 • EIN 58-2022685

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

Organization Profilewww.epsteinatlanta.org
335 Colewood WaySandy Springs, GA 30328

(404) 250-5600

Siviq Scores

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

Liabilities / Assets

48th percentile

0.16x

Higher debt load relative to assets than 48% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

77th percentile

0.75x

Higher debt load relative to revenue than 77% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

98th percentile

89%

Higher net margin than 98% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

54th percentile

$129,449

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

22nd percentile

-4.1%

Faster asset growth than 22% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

97th percentile

218%

Faster revenue growth than 97% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets48th percentile

Assets

Down

$5,969,300

Down $254,862 (-4.1%) from 2015

Net Assets

Up

$5,011,675

Up $1,118,468 (+29%) from 2015

Liabilities

Down

$957,625

Down $1,373,330 (-59%) from 2015

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin98th percentile

Revenue

Up

$1,275,617

Up $873,958 (+218%) from 2015

Expenses

Down

$143,603

Down $2,527,349 (-95%) from 2015

Net Income

Up

$1,132,014

Up $3,401,307 (+150%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$15M$10M$5.0M$0Assets 2010: $3,645,804Liabilities 2010: $1,069,964Net Assets 2010: $2,575,8402010Assets 2011: $3,149,018Liabilities 2011: $0Net Assets 2011: $3,149,0182011Assets 2012: $3,398,281Liabilities 2012: $7,302Net Assets 2012: $3,390,9792012Assets 2013: $7,003,515Liabilities 2013: $0Net Assets 2013: $7,003,5152013Assets 2014: $8,060,788Liabilities 2014: $1,788,857Net Assets 2014: $6,271,9312014Assets 2015: $6,224,162Liabilities 2015: $2,330,955Net Assets 2015: $3,893,2072015Assets 2016: $5,969,300Liabilities 2016: $957,625Net Assets 2016: $5,011,6752016Assets 2017: $5,885,676Liabilities 2017: $549,413Net Assets 2017: $5,336,2632017Assets 2018: $5,703,874Liabilities 2018: $207,439Net Assets 2018: $5,496,4352018Assets 2019: $9,006,988Liabilities 2019: $0Net Assets 2019: $9,006,9882019Assets 2020: $8,619,410Liabilities 2020: $0Net Assets 2020: $8,619,4102020Assets 2021: $9,478,626Liabilities 2021: $0Net Assets 2021: $9,478,6262021Assets 2022: $8,660,954Liabilities 2022: $0Net Assets 2022: $8,660,9542022Assets 2023: $11,325,047Liabilities 2023: $0Net Assets 2023: $11,325,0472023Assets 2024: $11,311,416Liabilities 2024: $0Net Assets 2024: $11,311,4162024

Highlighted filing

2016

Assets$5,969,300
Liabilities$957,625
Net Assets$5,011,675
Open 2016 Filing

Operations Trend

Revenue Growth97th percentile

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MExpenses 2010: $289,3932010Revenue 2011: $208,980Expenses 2011: $277,323Net Income 2011: -$68,3432011Expenses 2012: $98,7722012Expenses 2013: $416,5762013Revenue 2014: $1,490,720Expenses 2014: $2,655,822Net Income 2014: -$1,165,1022014Revenue 2015: $401,659Expenses 2015: $2,670,952Net Income 2015: -$2,269,2932015Revenue 2016: $1,275,617Expenses 2016: $143,603Net Income 2016: $1,132,0142016Revenue 2017: $571,746Expenses 2017: $405,657Net Income 2017: $166,0892017Revenue 2018: $462,590Expenses 2018: $398,164Net Income 2018: $64,4262018Revenue 2019: $4,145,567Expenses 2019: $819,203Net Income 2019: $3,326,3642019Revenue 2020: $577,107Expenses 2020: $1,050,316Net Income 2020: -$473,2092020Revenue 2021: $1,302,381Expenses 2021: $1,076,112Net Income 2021: $226,2692021Revenue 2022: $1,148,580Expenses 2022: $563,432Net Income 2022: $585,1482022Revenue 2023: $3,960,900Expenses 2023: $1,485,852Net Income 2023: $2,475,0482023Revenue 2024: $676,525Expenses 2024: $1,013,300Net Income 2024: -$336,7752024

Highlighted filing

2016

Revenue$1,275,617
Expenses$143,603
Net Income$1,132,014
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$2,800,814
Mission and Program Overview

Mission

The epstein school foundation, inc. Is organized and shall at all times operate exclusively as a supporting organization for the rabbi harry h. Epstein school, inc. And for public charitable purposes.

The epstein school foundation, Inc. is organized and shall at all times operate exclusively as a supporting org. for the Epstein School, Inc. and for public charitable purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,114,629$3,199,154▲ $84,525
Pledges and Grants Receivable$1,806,023$1,845,471▲ $39,448
Savings and Temporary Cash Investments$1,293,976$915,141▼ $378,835
Accounts Receivable$9,534$9,534→ $0
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$6,224,162$5,969,300▼ $254,862
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$2,330,955$957,625▼ $1,373,330
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$2,330,955$957,625▼ $1,373,330
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,903,686$2,905,969▲ $1,002,283
Unrestricted Net Assets$1,524,746$1,687,383▲ $162,637
Temporarily Rstr Net Assets$464,775$418,323▼ $46,452
Total Net Assets Fund Balance$3,893,207$5,011,675▲ $1,118,468
Total Liabilities and Net Assets / Fund Balance$6,224,162$5,969,300▼ $254,862

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$2,368,461$993,884▲ $79,294$117,347$3,324,292
2014$4,501,631$620,818▲ $2,352$2,756,340$2,368,461
2013$5,440,248$1,689,854▲ $80,826$2,709,297$4,501,631
2012$1,954,261$3,920,506▲ $50,583$485,102$5,440,248
2011$1,815,709$249,147▲ $49,303$159,898$1,954,261
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Stan BeinerHead of School-$129,449$129,449
David Abusch-magder PhdHead of School-$110,476$110,476
David LevyChief Operating OfficerPT$109,232$109,232

Board Members and Trustees

NameTitle
Andrew KaussPresident
Darrin FriedrichBoard Member
Michael HimmelsteinBoard Member
Ramie Tritt MdBoard Member
Matt BerkeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,164,310
Program Service Revenue
$0
Investment Income
$111,307
Other Revenue
$0
All Other Contributions
$1,164,310
Change in Net Assets
$1,132,014

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$40,707Fair Market Value (FMV)
Total Noncash Contributions3$40,707-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,132,014
Revenue Not Reported on Financial Statements
$143,603
Revenue Not Reported on Form 990
$-13,546
Other Revenue Adjustments
$117,347
Total Revenue per Audited Statements
$1,118,468
Total Revenue per Form 990
$1,275,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$117,347
Other Expenses$26,256
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$117,347--$117,347
Fees for Service Investment Mgmnt Fees-$26,256-$26,256
Total Functional Expenses$117,347$26,256$0$143,603

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$143,603
Total Expenses per Form 990$143,603
Other Expense Adjustments$117,347
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Rabbi Harry H Epstein School Incsandy springs, GA501(c)(3)To Support School$117,347
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Entity$957,625
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B

“REVIEW PROCESS: The Form 990 is distributed to the Board Chair, himself a CPA, for review and approval and then is distributed to the full Board prior to filing.”

Form 990, Part VI, Line 19

“Documents publicly available: copies of the 990 are made available upon written request.”

Filing and Contact Details

Filer

Filer Name
The Epstein School Foundation Inc
EIN
58-2022685
In Care Of
% DAVID LEVY
Phone
4042505600
Address
335 COLEWOOD WAY, Sandy Springs, GA 30328

Signing Officer

Name
David Levy
Title
Officer
Phone
4042505600
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Levy
Formed
1992
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Smith & Howard Pc
Address
271 17TH STREET SUITE 1600, ATLANTA, GA 30363
Preparer
Mark Abrams
Phone
4048746244
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“Audit oversight: establishment of an audit committee reporting directly to the board of directors to recommend auditors and to review the audit report.”

Financial Statement Notes

PART X Line 2- ASC 740 FOOTNOTE

“The Rabbi Harry H. Epstein School, Inc. and The Epstein School Foundation, Inc. are not-for-profit organizations that are exempt from federal and state income taxes under applicable provisions of the Internal Revenue Code and state tax laws. Accordingly, no provision for income taxes has been made. -------- The organization annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions taken meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. -------- In general, the organization is no longer subject to tax examinations for tax years ending before June 30, 2013.”

Part XI line 2D

“58,925 bad debt write offs related to prior year contributions”

Part XI line 4B

“117,347 grants to related org. shown net with revenue in f/s”

Part XII line 4B

“117,347 grants to related org. shown net with revenue in f/s”

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IRS990/MissionDesc0THE EPSTEIN SCHOOL FOUNDATION, INC. IS ORGANIZED AND SHALL AT ALL TIMES OPERATE EXCLUSIVELY AS A SUPPORTING ORGANIZATION FOR THE RABBI HARRY H. EPSTEIN SCHOOL, INC. AND FOR PUBLIC CHARITABLE PURPOSES.
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IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt081055
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt062311
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt044344
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IRS990ScheduleA/MajorityDirTrstSupportedOrgInd0true
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0THE RABBI HARRY H EPSTEIN SCHOOL INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Rabbi Harry H. Epstein School, Inc. and The Epstein School Foundation, Inc. are not-for-profit organizations that are exempt from federal and state income taxes under applicable provisions of the Internal Revenue Code and state tax laws. Accordingly, no provision for income taxes has been made. -------- The organization annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions taken meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. -------- In general, the organization is no longer subject to tax examinations for tax years ending before June 30, 2013.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt158,925 bad debt write offs related to prior year contributions
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2117,347 grants to related org. shown net with revenue in f/s
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3117,347 grants to related org. shown net with revenue in f/s
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X Line 2- ASC 740 FOOTNOTE
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part xi line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part xi line 4b

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,969,300
Liabilities
$957,625
Net assets
$5,011,675
Revenue
$1,275,617
Expenses
$143,603
Net income
$1,132,014
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$0.00$11.3$0.68$1.01$0.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$0.00$11.3$3.96$1.49$2.48
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.66$0.00$8.66$1.15$0.56$0.59
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.48$0.00$9.48$1.30$1.08$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.62$0.00$8.62$0.58$1.05$0.47
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.01$0.00$9.01$4.15$0.82$3.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.70$0.21$5.50$0.46$0.40$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.89$0.55$5.34$0.57$0.41$0.17
2016Detailed filing. Detailed filing data is available for this year.$5.97$0.96$5.01$1.28$0.14$1.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.22$2.33$3.89$0.40$2.67$2.27
2014Detailed filing. Detailed filing data is available for this year.$8.06$1.79$6.27$1.49$2.66$1.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.00$0.00$7.00$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$0.01$3.39$0.10
2011Summary only. Only limited summary data is available for this year.$3.15$0.00$3.15$0.21$0.28$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.65$1.07$2.58$0.29