Civic Intelligence

International Jewish Cannabis Assoc

EIN 81-3066611 • 501(c)3 • Boca Raton, FL

Profile

To inform the general public about contibutions to the marijuana industry by members of the Jewish community

2499 Glades Road Suite 304Boca Raton, FL 33431
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

2.90x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2018

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2018

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

16th percentile

-66%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$241

Down $459 (-66%) from 2017

Liabilities

Flat

$700

Flat from 2017

Net Assets

Down

-$459

Down $459 from 2017

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2017

Expenses

Up

$459

Up $459 from 2017

Net Income

Down

-$459

Down $459 from 2017

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0K$500$0-$500Assets 2017: $700Liabilities 2017: $700Net Assets 2017: $02017Assets 2018: $241Liabilities 2018: $700Net Assets 2018: -$4592018

Highlighted filing

2018

Assets$241
Liabilities$700
Net Assets-$459
Open 2018 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$500$0-$500Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $0Expenses 2018: $459Net Income 2018: -$4592018

Highlighted filing

2018

Revenue$0
Expenses$459
Net Income-$459
Open 2018 Filing

Filings

Most recent year

2018 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$241
Liabilities
$700
Net assets
-$459
Revenue
$0
Expenses
$459
Net income
-$459
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$241$700$459$0$459$459
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$700$700$0$0$0$0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Oct 15, 2018
Return Version
2017v2.2
Gross Receipts
$0
Mission and Program Overview

Mission

To inform the general public about contibutions to the marijuana industry by members of the Jewish community

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$700$241▼ $459
Total Assets$700$241▼ $459
Liabilities
Other Liabilities$700$700→ $0
Total Liabilities$700$700→ $0
Net Assets / Fund Balance
Unrestricted Net Assets-$-459-
Total Net Assets Fund Balance$0$-459▼ $459
Total Liabilities and Net Assets / Fund Balance$700$241▼ $459
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Boris TemerPresident
Anya TemerVice President
Bella TemerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-459
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$459
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses-$459-$459
Total Functional Expenses$0$459$0$459
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan payable to Boris Temer Pres$700
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 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
Yes
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

“Vice president Anya Temer is the wife of president Boris TemerSecretary Bella Temer is the mother of president Boris Temer”

Form 990 governing body review Part VI line 11

“The governing body must review and approve the form 990 prior to its filing”

Conflict of interest policy compliance Part VI line 12C

“The board of IJCA must review and approve all conflict of interest issues”

CEO executive director top management comp Part VI line 15A

“The board of IJCA must review and approve all compensation packages to officers and top management personnel”

Other officer or key employee compensation Part VI line 15B

“The board of IJCA must determine the amount of any compensation package offered to officers and top management personnel”

Governing documents etc available to public Part VI line 19

“The organizations governing documents and tax returns must be made available to the general public by any means reasonably available and within a reasonable time after date of request”

Filing and Contact Details

Filer

Filer Name
International Jewish Cannabis Assoc
EIN
81-3066611
Address
2499 Glades Road Suite 304, Boca Raton, FL 33431

Signing Officer

Name
Boris Temer
Title
President
Phone
9172022909
Signed
2018-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Boris Temer
Formed
2016
Legal Domicile
Fl
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
John P Miller CPA PA
Address
2499 Glades Rd Ste 304, Boca Raton, FL 33431
Preparer
John P Miller
Phone
5613689777
Raw XML Appendix252 raw XML fields

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/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02016
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0459
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt0700
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IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
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IRS990/PYExcessBenefitTransInd0false
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-459
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleA/PrivateFoundation509Ind0X
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/TotalLiabilityAmt0700
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
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ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-24
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ReturnHeader/ReturnTs02018-10-24T15:00:55-04:00
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits