Civic Intelligence

Shalom School

990 • Fiscal year 2022 • EIN 68-0144193

Jul 01, 2021 to Jun 30, 2022 • Filed on Nov 04, 2022

2320 Sierra BoulevardSacramento, CA 95825

(916) 485-4151

Siviq Scores

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

Liabilities / Assets

81st percentile

0.41x

Higher debt load relative to assets than 81% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

76th percentile

0.37x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

55th percentile

9.8%

Higher net margin than 55% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

72nd percentile

$108,786

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

22nd percentile

-8.3%

Faster asset growth than 22% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

67th percentile

21%

Faster revenue growth than 67% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$3,069,007

Down $277,632 (-8.3%) from 2021

Net Assets

Up

$1,817,260

Up $118,001 (+6.9%) from 2021

Liabilities

Down

$1,251,747

Down $395,633 (-24%) from 2021

Revenue

Up

$3,415,526

Up $596,016 (+21%) from 2021

Expenses

Up

$3,081,887

Up $318,989 (+12%) from 2021

Net Income

Up

$333,639

Up $277,027 (+489%) from 2021

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $2,767,184Liabilities 2014: $550,056Net Assets 2014: $2,217,1282014Assets 2015: $2,695,900Liabilities 2015: $616,573Net Assets 2015: $2,079,3272015Assets 2016: $2,762,062Liabilities 2016: $650,300Net Assets 2016: $2,111,7622016Assets 2017: $2,606,635Liabilities 2017: $637,781Net Assets 2017: $1,968,8542017Assets 2018: $2,771,711Liabilities 2018: $914,542Net Assets 2018: $1,857,1692018Assets 2019: $2,385,491Liabilities 2019: $816,412Net Assets 2019: $1,569,0792019Assets 2020: $2,561,034Liabilities 2020: $1,085,912Net Assets 2020: $1,475,1222020Assets 2021: $3,346,639Liabilities 2021: $1,647,380Net Assets 2021: $1,699,2592021Assets 2022: $3,069,007Liabilities 2022: $1,251,747Net Assets 2022: $1,817,2602022Assets 2025: $2,733,244Liabilities 2025: $1,064,076Net Assets 2025: $1,669,1682025

Highlighted filing

2022

Assets$3,069,007
Liabilities$1,251,747
Net Assets$1,817,260

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $2,383,991Expenses 2014: $2,459,472Net Income 2014: -$75,4812014Revenue 2015: $2,362,020Expenses 2015: $2,482,053Net Income 2015: -$120,0332015Revenue 2016: $2,750,844Expenses 2016: $2,692,313Net Income 2016: $58,5312016Revenue 2017: $2,868,112Expenses 2017: $3,063,872Net Income 2017: -$195,7602017Revenue 2018: $2,968,907Expenses 2018: $3,121,906Net Income 2018: -$152,9992018Revenue 2019: $2,969,466Expenses 2019: $3,263,719Net Income 2019: -$294,2532019Revenue 2020: $3,117,603Expenses 2020: $3,203,047Net Income 2020: -$85,4442020Revenue 2021: $2,819,510Expenses 2021: $2,762,898Net Income 2021: $56,6122021Revenue 2022: $3,415,526Expenses 2022: $3,081,887Net Income 2022: $333,6392022Revenue 2025: $3,518,933Expenses 2025: $4,097,367Net Income 2025: -$578,4342025

Highlighted filing

2022

Revenue$3,415,526
Expenses$3,081,887
Net Income$333,639
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 4, 2022
Return Version
2021v4.0
Gross Receipts
$3,451,895
Mission and Program Overview

Mission

Shalom school is committed to the ideals of academic excellence, personal growth, social awareness, and jewish and american values. Our goals are to instill in children knowledge of judaism and the world; to foster positive feelings about themselves as individuals and as jews; to develop a sense of commitment to the jewish community and society; and to prepare them for success in adulthood through the acquisition of knowledge and academic skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,144,619$1,244,993▲ $100,374
Investments Other Securities$925,918$710,280▼ $215,638
Savings and Temporary Cash Investments$482,342$476,611▼ $5,731
Land, Buildings, and Equipment, Net$506,057$461,542▼ $44,515
Accounts Receivable$280,459$168,337▼ $112,122
Total Assets$3,346,639$3,069,007▼ $277,632
Other Assets Total$7,244$7,244→ $0
Liabilities
Deferred Revenue$1,125,561$1,244,948▲ $119,387
Accounts Payable and Accrued Expenses$521,819$6,799▼ $515,020
Total Liabilities$1,647,380$1,251,747▼ $395,633
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,314,933$1,431,312▲ $116,379
Net Assets With Donor Restrictions$384,326$385,948▲ $1,622
Total Net Assets Fund Balance$1,699,259$1,817,260▲ $118,001
Total Liabilities and Net Assets / Fund Balance$3,346,639$3,069,007▼ $277,632

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$409,700$626,337$1,036,037
Leasehold Improvements$51,842$16,396$68,238
Other Securities$102,422--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$985,068-▼ $213,880-$769,430
2020$817,082-▲ $218,508$48,865$985,068
2019$825,595$25,000▼ $14,717$17,346$817,082
2018$804,432$25,000▲ $32,459$35,000$825,595
2017$718,785$58,752▲ $37,961$10,000$804,432
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jilian Bar-orHead of Scho$108,786$108,786

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$843,028
Program Service Revenue
$2,387,108
Investment Income
$95,018
Other Revenue
$90,372
All Other Contributions
$245,587
Change in Net Assets
$333,639
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,179,832
Other Expenses$902,055
Total Fundraising Expense$1,895
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,286,306$633,553-$1,919,859
All Other Expenses$263,381$80,535-$343,916
Insurance$126,461$63,360-$189,821
Payroll Taxes$120,950$30,237-$151,187
Current Officers, Directors, Trustees, and Key Employees-$108,786-$108,786
Other Expenses$25,449$25,449-$50,898
Depreciation Depletion$44,515--$44,515
Fees for Services Other$6,625--$6,625
Advertising$4,106$316$1,895$6,317
Office Expenses$2,939$1,583-$4,522
Fees for Services Accounting-$4,070-$4,070
Total Functional Expenses$2,099,817$980,175$1,895$3,081,887
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$126,741
Fundraising Direct Expenses$36,369
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Event$114,802$114,802$18,194$96,608
Ptf Fundraising$11,939$11,939$18,175$-6,236
Total Events$126,741$126,741$36,369$90,372
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
No
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Copies are available to board members upon request.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Shalom School
EIN
68-0144193
Phone
9164854151
Address
2320 SIERRA BOULEVARD, SACRAMENTO, CA 95825

Signing Officer

Name
Jilian Bar-or
Title
Head of School
Phone
9164854151
Signed
2022-11-04

Organization Details

Principal Officer
Jilian Bar-or
Formed
1988
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
80

Preparer

Firm
Carr Berglund Ringgenberg Apac
Address
2250 DOUGLAS BLVD STE 120, ROSEVILLE, CA 95661-3761
Preparer
Thomas W Carr
Phone
9167724131
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Shalom school is committed to the ideals of academic excellence, personal growth, social awareness, and jewish and american values. Our goals are to instill in children knowledge of judaism and the world; to foster positive feelings about themselves as individuals and as jews; to develop a sense of commitment to the jewish community and society; and to prepare them for success in adulthood through the acquisition of knowledge and academic skills.

Form 990, Page 2, Part III, Line 4A

Students of shalom school will demonstrate comprehensive general studies, jewish studies and hebrew academic skills by: - communicating effectively through oral and written language in english and hebrew - utilizing critical thinking in the completion of assignments - completing project-based learning exercises successfully - being an articulate, knowledgeable member of group projects - incorporating technology as a learning and communication tool - participating in well-rounded programs such as visual arts, performing arts, physical education and music will demonstrate strong jewish knowledge and identity by: - conversing in hebrew conversation with fellow students - demonstrating content knowledge of jewish tradition - participating in jewish ceremonies and rituals - demonstrating content knowledge of israel and articulating a personal connection to the land and the state - practicing ethical leadership - participation and/or involvement in jewish clubs and organizations promoting jewish values will be life-long learners who are confident, independent thinkers by: - being self-directed - working collaboratively - offering thoughtful personal viewpoints and ideas - presenting different and varied results to a problem - participating in public speaking, student council, and/or dramatic productions will demonstrate social and moral responsibility by: - being involved in social action and mitzvah projects - volunteering at/for community charitable organizations - participating in shalom school's buddy program - demonstrating the six pillars of character: caring; respect, responsibility, fairness, trustworthiness, and citizenship

Form 990, Page 2, Part III, Line 4D

Students of shalom school will demonstrate comprehensive general studies, jewish studies and hebrew academic skills by: - communicating effectively through oral and written language in english and hebrew - utilizing critical thinking in the completion of assignments - completing project-based learning exercises successfully - being an articulate, knowledgeable member of group projects - incorporating technology as a learning and communication tool - participating in well-rounded programs such as visual arts, performing arts, physical education and music will demonstrate strong jewish knowledge and identity by: - conversing in hebrew conversation with fellow students - demonstrating content knowledge of jewish tradition - participating in jewish ceremonies and rituals - demonstrating content knowledge of israel and articulating a personal connection to the land and the state - practicing ethical leadership - participation and/or involvement in jewish clubs and organizations promoting jewish values will be life-long learners who are confident, independent thinkers by: - being self-directed - working collaboratively - offering thoughtful personal viewpoints and ideas - presenting different and varied results to a problem - participating in public speaking, student council, and/or dramatic productions will demonstrate social and moral responsibility by: - being involved in social action and mitzvah projects - volunteering at/for community charitable organizations - participating in shalom school's buddy program - demonstrating the six pillars of character: caring; respect, responsibility, fairness, trustworthiness, and citizenship

Form 990, Part IX, Line 24E

Facilities maintenance 33,691 14,439 0 janitorial 31,024 13,296 0 fieldtrip expenses 30,513 7,628 0 annuity plan 21,244 11,439 0 meals & food supplies 25,587 0 0 it support 24,664 0 0 textbooks ece 23,471 0 0 workers compensation 12,428 3,107 0 copier lease maintenance 9,194 6,130 0 textbooks k-6 12,796 0 0 unemployment 11,279 0 0 office supplies 0 11,130 0 telephone 0 8,748 0 staff development 6,901 1,725 0 grant exp 6,240 1,560 0 school fees 7,448 0 0 hebrew program exp 5,346 944 0 advancement 1,555 389 0 total 263,381 80,535 0

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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11HEAD OF SCHO
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14PTF REP
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SHALOM SCHOOL IS COMMITTED TO THE IDEALS OF ACADEMIC EXCELLENCE, PERSONAL GROWTH, SOCIAL AWARENESS, AND JEWISH AND AMERICAN VALUES. OUR GOALS ARE TO INSTILL IN CHILDREN KNOWLEDGE OF JUDAISM AND THE WORLD; TO FOSTER POSITIVE FEELINGS ABOUT THEMSELVES AS INDIVIDUALS AND AS JEWS; TO DEVELOP A SENSE OF COMMITMENT TO THE JEWISH COMMUNITY AND SOCIETY; AND TO PREPARE THEM FOR SUCCESS IN ADULTHOOD THROUGH THE ACQUISITION OF KNOWLEDGE AND ACADEMIC SKILLS.
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc0RESTRICTED EXPENSES
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc3OTHER FEES
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IRS990/PrincipalOfficerNm0JILIAN BAR-OR
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1CAMPS
IRS990/ProgramServiceRevenueGrp/Desc2CHILDCARE
IRS990/ProgramServiceRevenueGrp/Desc3ALL OTHER PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc4FIELDTRIPS
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0STUDENTS OF SHALOM SCHOOL WILL DEMONSTRATE COMPREHENSIVE GENERAL STUDIES, JEWISH STUDIES AND HEBREW ACADEMIC SKILLS BY: - COMMUNICATING EFFECTIVELY THROUGH ORAL AND WRITTEN LANGUAGE IN ENGLISH AND HEBREW - UTILIZING CRITICAL THINKING IN THE COMPLETION OF ASSIGNMENTS - COMPLETING PROJECT-BASED LEARNING EXERCISES SUCCESSFULLY - BEING AN ARTICULATE, KNOWLEDGEABLE MEMBER OF GROUP PROJECTS - INCORPORATING TECHNOLOGY AS A LEARNING AND COMMUNICATION TOOL - PARTICIPATING IN WELL-ROUNDED PROGRAMS SUCH AS VISUAL ARTS, PERFORMING ARTS, PHYSICAL EDUCATION AND MUSIC WILL DEMONSTRATE STRONG JEWISH KNOWLEDGE AND IDENTITY BY: - CONVERSING IN HEBREW CONVERSATION WITH FELLOW STUDENTS - DEMONSTRATING CONTENT KNOWLEDGE OF JEWISH TRADITION - PARTICIPATING IN JEWISH CEREMONIES AND RITUALS - DEMONSTRATING CONTENT KNOWLEDGE OF ISRAEL AND ARTICULATING A PERSONAL CONNECTION TO THE LAND AND THE STATE - PRACTICING ETHICAL LEADERSHIP - PARTICIPATION AND/OR INVOLVEMENT IN JEWISH CLUBS AND ORGANIZATIONS PROMOTING JEWISH VALUES WILL BE LIFE-LONG LEARNERS WHO ARE CONFIDENT, INDEPENDENT THINKERS BY: - BEING SELF-DIRECTED - WORKING COLLABORATIVELY - OFFERING THOUGHTFUL PERSONAL VIEWPOINTS AND IDEAS - PRESENTING DIFFERENT AND VARIED RESULTS TO A PROBLEM - PARTICIPATING IN PUBLIC SPEAKING, STUDENT COUNCIL, AND/OR DRAMATIC PRODUCTIONS WILL DEMONSTRATE SOCIAL AND MORAL RESPONSIBILITY BY: - BEING INVOLVED IN SOCIAL ACTION AND MITZVAH PROJECTS - VOLUNTEERING AT/FOR COMMUNITY CHARITABLE ORGANIZATIONS - PARTICIPATING IN SHALOM SCHOOL'S BUDDY PROGRAM - DEMONSTRATING THE SIX PILLARS OF CHARACTER: CARING; RESPECT, RESPONSIBILITY, FAIRNESS, TRUSTWORTHINESS, AND CITIZENSHIP
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0-108382
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0404
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYOtherRevenueAmt0101035
IRS990/PYProgramServiceRevenueAmt01885903
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IRS990/QuidProQuoContributionsInd0false
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-213880
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt01657
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY IS VISIBLE AT ALL TIMES ON THE SCHOOL'S WEBSITE, AND IS DISTRIBUTED ONLINE IN A WEEKLY NEWSLETTER AS WELL AS INCLUDED IN THE PARENT HANDBOOK.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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