Civic Intelligence

Batsheva Learning Center Inc.

990 • Fiscal year 2023 • EIN 81-2681977

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 13, 2024

90 State St Suite 700 40Albany, NY 12207

(607) 793-6775

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.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

62nd percentile

10%

Higher net margin than 62% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

90th percentile

$38,250

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 16.8% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

93rd percentile

123%

Faster asset growth than 93% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

87th percentile

78%

Faster revenue growth than 87% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$41,563

Up $22,912 (+123%) from 2022

Net Assets

Up

$41,563

Up $22,912 (+123%) from 2022

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

Up

$228,313

Up $100,220 (+78%) from 2022

Expenses

Up

$205,401

Up $86,422 (+73%) from 2022

Net Income

Up

$22,912

Up $13,798 (+151%) from 2022

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2017: $389Liabilities 2017: $02017Assets 2018: $4,994Liabilities 2018: $02018Assets 2019: $588Liabilities 2019: $02019Assets 2020: $20,655Net Assets 2020: $20,6552020Assets 2021: $9,537Net Assets 2021: $9,5372021Assets 2022: $18,651Net Assets 2022: $18,6512022Assets 2023: $41,563Liabilities 2023: $0Net Assets 2023: $41,5632023Assets 2024: $35,192Liabilities 2024: $0Net Assets 2024: $35,1922024

Highlighted filing

2023

Assets$41,563
Liabilities$0
Net Assets$41,563

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2017: $11,538Expenses 2017: $12,723Net Income 2017: -$1,1852017Revenue 2018: $56,829Expenses 2018: $52,224Net Income 2018: $4,6052018Revenue 2019: $47,773Expenses 2019: $52,179Net Income 2019: -$4,4062019Revenue 2020: $76,076Expenses 2020: $56,009Net Income 2020: $20,0672020Revenue 2021: $42,662Expenses 2021: $53,780Net Income 2021: -$11,1182021Revenue 2022: $128,093Expenses 2022: $118,979Net Income 2022: $9,1142022Revenue 2023: $228,313Expenses 2023: $205,401Net Income 2023: $22,9122023Revenue 2024: $263,699Expenses 2024: $270,070Net Income 2024: -$6,3712024

Highlighted filing

2023

Revenue$228,313
Expenses$205,401
Net Income$22,912
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$228,313
Mission and Program Overview

Mission

Educate Jewish women through the study of the Torah

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$18,651$41,563▲ $22,912
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$18,651$41,563▲ $22,912
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$18,651$41,563▲ $22,912
Total Net Assets Fund Balance$18,651$41,563▲ $22,912
Total Liabilities and Net Assets / Fund Balance$18,651$41,563▲ $22,912
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Hadassah ShemtovCEOPT$38,250$38,250

Board Members and Trustees

NameTitle
Chana SilbersteinChairman
Shlomo YaffeDirector
Batsheva AlteinSecretary
Marisa BelinfanteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$160,984
Program Service Revenue
$67,329
Investment Income
$0
Other Revenue
$0
All Other Contributions
$160,984
Change in Net Assets
$22,912
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$127,255
Salaries, Compensation, and Employee Benefits$78,146
Total Fundraising Expense$5,600
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$38,130$3,097$5,600$46,827
Current Officers, Directors, Trustees, and Key Employees$30,600$7,650-$38,250
Other Salaries and Wages$28,375--$28,375
Other Expenses$14,120--$14,120
Payroll Taxes$9,991$1,530-$11,521
Fees for Services Management-$3,015-$3,015
Office Expenses$2,271--$2,271
Travel$979--$979
Conferences and Meetings$801--$801
Fees for Services Legal-$251-$251
Fees for Services Accounting-$240-$240
Advertising$104--$104
Total Functional Expenses$184,018$15,783$5,600$205,401
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 2

Hadassah Shemtov is the daughter of Chana Silberstein. They are both on the board of directors.

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section B, Line 12C

The outside activities of the Board of Directors are reviewed annually. Each Board Member is asked to disclose all other organizations that they are involved with.

Form 990, Part VI, Section B, Line 15A

The CEO compensation is reviewed and set by the Board of Directors at the annual budget meeting.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Batsheva Learning Center Inc
EIN
81-2681977
Phone
6077936775
Address
90 State St Suite 700 40, Albany, NY 12207

Signing Officer

Name
Hadassah Shemtov
Title
CEO
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hadassah Shemtov
Formed
2016
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
4
Employees
3
Volunteers
15

Preparer

Firm
Gary W Janke
Address
1831 Tapo St SteA, Simi Valley, CA 93063
Preparer
Gary Janke
Phone
8187001099
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Bank fees: Column (A) - Total = $1819; Column (B) - Program Services = $0; Column (C) - Management & General = $1819; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Dues and subscriptions: Column (A) - Total = $1438; Column (B) - Program Services = $1438; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Event costs: Column (A) - Total = $168; Column (B) - Program Services = $168; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Graduation costs: Column (A) - Total = $439; Column (B) - Program Services = $439; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Graphic design costs: Column (A) - Total = $925; Column (B) - Program Services = $925; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Paypal fees: Column (A) - Total = $584; Column (B) - Program Services = $0; Column (C) - Management & General = $584; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Payroll processing costs: Column (A) - Total = $694; Column (B) - Program Services = $0; Column (C) - Management & General = $694; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Postage and Shipping: Column (A) - Total = $75; Column (B) - Program Services = $75; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Printing and Publications: Column (A) - Total = $4768; Column (B) - Program Services = $4768; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Program coordinators: Column (A) - Total = $3300; Column (B) - Program Services = $3300; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Program leaders: Column (A) - Total = $3947; Column (B) - Program Services = $3947; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Program promotion: Column (A) - Total = $850; Column (B) - Program Services = $850; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Program transportation costs: Column (A) - Total = $4980; Column (B) - Program Services = $4980; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Publicity video costs: Column (A) - Total = $5600; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $5600

Form 990, Part IX, Line 24E

Student recognition: Column (A) - Total = $2115; Column (B) - Program Services = $2115; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Supplies for programs: Column (A) - Total = $2796; Column (B) - Program Services = $2796; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Teacher stipends: Column (A) - Total = $7080; Column (B) - Program Services = $7080; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Technical services: Column (A) - Total = $1300; Column (B) - Program Services = $1300; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Textbook design: Column (A) - Total = $3780; Column (B) - Program Services = $3780; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Website costs: Column (A) - Total = $169; Column (B) - Program Services = $169; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Hadassah Shemtov is the daughter of Chana Silberstein. They are both on the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The outside activities of the Board of Directors are reviewed annually. Each Board Member is asked to disclose all other organizations that they are involved with.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The CEO compensation is reviewed and set by the Board of Directors at the annual budget meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Bank fees: Column (A) - Total = $1819; Column (B) - Program Services = $0; Column (C) - Management & General = $1819; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Dues and subscriptions: Column (A) - Total = $1438; Column (B) - Program Services = $1438; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Event costs: Column (A) - Total = $168; Column (B) - Program Services = $168; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Graduation costs: Column (A) - Total = $439; Column (B) - Program Services = $439; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Graphic design costs: Column (A) - Total = $925; Column (B) - Program Services = $925; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Paypal fees: Column (A) - Total = $584; Column (B) - Program Services = $0; Column (C) - Management & General = $584; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Payroll processing costs: Column (A) - Total = $694; Column (B) - Program Services = $0; Column (C) - Management & General = $694; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Postage and Shipping: Column (A) - Total = $75; Column (B) - Program Services = $75; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Printing and Publications: Column (A) - Total = $4768; Column (B) - Program Services = $4768; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Program coordinators: Column (A) - Total = $3300; Column (B) - Program Services = $3300; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Program leaders: Column (A) - Total = $3947; Column (B) - Program Services = $3947; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Program promotion: Column (A) - Total = $850; Column (B) - Program Services = $850; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Program transportation costs: Column (A) - Total = $4980; Column (B) - Program Services = $4980; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Publicity video costs: Column (A) - Total = $5600; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $5600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Student recognition: Column (A) - Total = $2115; Column (B) - Program Services = $2115; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Supplies for programs: Column (A) - Total = $2796; Column (B) - Program Services = $2796; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Teacher stipends: Column (A) - Total = $7080; Column (B) - Program Services = $7080; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Technical services: Column (A) - Total = $1300; Column (B) - Program Services = $1300; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23Textbook design: Column (A) - Total = $3780; Column (B) - Program Services = $3780; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24Website costs: Column (A) - Total = $169; Column (B) - Program Services = $169; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
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