Civic Intelligence

Shalom School

990 • Fiscal year 2024 • EIN 68-0144193

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 02, 2025

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

78th percentile

0.34x

Higher debt load relative to assets than 78% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.28x

Higher debt load relative to revenue than 72% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

59th percentile

9.0%

Higher net margin than 59% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$136,751

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

39th percentile

0.5%

Faster asset growth than 39% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

18%

Faster revenue growth than 64% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,338,736

Up $269,729 (+8.8%) from 2022

Net Assets

Up

$2,189,074

Up $371,814 (+20%) from 2022

Liabilities

Down

$1,149,662

Down $102,085 (-8.2%) from 2022

Revenue

Up

$4,100,175

Up $684,649 (+20%) from 2022

Expenses

Up

$3,730,026

Up $648,139 (+21%) from 2022

Net Income

Up

$370,149

Up $36,510 (+11%) from 2022

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 2024: $3,338,736Liabilities 2024: $1,149,662Net Assets 2024: $2,189,0742024Assets 2025: $2,733,244Liabilities 2025: $1,064,076Net Assets 2025: $1,669,1682025

Highlighted filing

2024

Assets$3,338,736
Liabilities$1,149,662
Net Assets$2,189,074

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 2024: $4,100,175Expenses 2024: $3,730,026Net Income 2024: $370,1492024Revenue 2025: $3,518,933Expenses 2025: $4,097,367Net Income 2025: -$578,4342025

Highlighted filing

2024

Revenue$4,100,175
Expenses$3,730,026
Net Income$370,149
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 2, 2025
Return Version
2023v6.0
Gross Receipts
$4,168,733
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$1,338,387$1,235,629▼ $102,758
Savings and Temporary Cash Investments$598,792$882,335▲ $283,543
Investments Other Securities$813,461$742,445▼ $71,016
Land, Buildings, and Equipment, Net$423,172$391,423▼ $31,749
Accounts Receivable$141,874$32,560▼ $109,314
Total Assets$3,322,930$3,338,736▲ $15,806
Other Assets Total$7,244$54,344▲ $47,100
Liabilities
Deferred Revenue$1,422,287$1,114,179▼ $308,108
Accounts Payable and Accrued Expenses$10,702$35,483▲ $24,781
Total Liabilities$1,432,989$1,149,662▼ $283,327
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,571,689$1,994,076▲ $422,387
Net Assets With Donor Restrictions$318,252$194,998▼ $123,254
Total Net Assets Fund Balance$1,889,941$2,189,074▲ $299,133
Total Liabilities and Net Assets / Fund Balance$3,322,930$3,338,736▲ $15,806

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$348,680$694,601$1,043,281
Leasehold Improvements$42,743$25,495$68,238
Other Securities$742,445--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$701,734-▲ $65,711-$767,445
2023$769,430-▲ $103,692$33,190$838,461
2022$985,068-▼ $213,880-$769,430
2021$817,082-▲ $218,508$48,865$985,068
2020$825,595$25,000▼ $14,717$17,346$817,082
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jilian Bar-orHead of Scho$136,751$136,751

Board Members and Trustees

NameTitle
Ryan BrodovskyPresident
Andrew BluthTrustee
Brook WellsTrustee
Bruce DeutschTrustee
Christy PorrinoTrustee
Dan WeitzmanTrustee
Davita Levin-robinsonTrustee
Hester JoelsonTrustee
Jessica CarltonTrustee
Frank GumpertPast Preside
Ellie DuncanPtf Represen
Scarlet La Rue EdberSecretary
Alyssa KaplanTreasurer
Candace EymanVice Preside
Gabriel RavelVice Preside
Lenore AizenbergVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$688,810
Program Service Revenue
$3,131,363
Investment Income
$125,941
Other Revenue
$154,061
All Other Contributions
$337,631
Change in Net Assets
$370,149
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,639,949
Other Expenses$1,090,077
Total Fundraising Expense$2,460
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,549,504$763,189-$2,312,693
All Other Expenses$300,711$75,517-$376,228
Insurance$153,390$76,234-$229,624
Payroll Taxes$152,404$38,101-$190,505
Current Officers, Directors, Trustees, and Key Employees-$136,751-$136,751
Other Expenses$45,549$19,521-$65,070
Depreciation Depletion$38,993--$38,993
Advertising$5,331$410$2,460$8,201
Fees for Services Accounting-$7,421-$7,421
Office Expenses$2,882$1,552-$4,434
Fees for Services Other$4,380--$4,380
Total Functional Expenses$2,513,513$1,214,053$2,460$3,730,026
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$222,619
Fundraising Direct Expenses$68,558
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Event$199,563$199,563$46,915$152,648
Ptf Fundraising$23,056$23,056$21,643$1,413
Total Events$222,619$222,619$68,558$154,061
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
2025-01-02

Organization Details

Principal Officer
Jilian Bar-or
Formed
1988
Legal Domicile
CA
Voting Board Members
17
Independent Board Members
17
Employees
74

Preparer

Firm
Carr Berglund Ringgenberg Apac
Address
8150 SIERRA COLLEGE BLVD SUITE 290, ROSEVILLE, CA 95661
Preparer
Patrick Keevan 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

Janitorial 36,555 15,666 0 annuity plan 22,704 12,226 0 meals & food supplies 34,139 0 0 it support 25,664 0 0 textbooks ece 25,572 0 0 restricted expenses 25,171 0 0 fieldtrip expenses 19,578 4,894 0 staff development 16,178 4,045 0 copier lease maintenance 11,710 7,806 0 workers compensation 15,167 3,792 0 after school costs 12,473 3,118 0 curriculum 14,166 0 0 hebrew program exp 9,282 1,638 0 advancement 8,270 2,068 0 telephone 0 9,984 0 unemployment 9,815 0 0 office supplies 0 8,924 0 school fees 8,843 0 0 grant exp 5,424 1,356 0 total 300,711 75,517 0

Form 990, Part XI, Line 9

-136,727 the organization no longer maintains the investment for the 136,727 endowment. The endowment is now maintained by the jewish community foundation of the west. The organization only receives the investment income from the endowment.

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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/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
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