Civic Intelligence

American Friends of Kollel Emes

EIN 82-1320008 • 501(c)3 • Baltimore, MD

Profile

to educate and advance students in the areas of biblical and Talmudic law and morals in accordance with the Jewish tradition.

28 Walker AvenueBaltimore, MD 21208

n/A

Siviq Scores

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

Liabilities / Assets

85th percentile

0.28x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.03x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

49th percentile

1.0%

Higher net margin than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

88th percentile

64%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

6.5%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$18,809

Up $7,335 (+64%) from 2023

Liabilities

Up

$5,360

Up $5,360 from 2023

Net Assets

Up

$13,449

Up $1,975 (+17%) from 2023

Operations
Liabilities / Revenue75th percentileNet Margin49th percentile

Revenue

Up

$190,612

Up $11,692 (+6.5%) from 2023

Expenses

Up

$188,637

Up $9,938 (+5.6%) from 2023

Net Income

Up

$1,975

Up $1,754 (+794%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$80K$60K$40K$20K$0Assets 2017: $10,723Liabilities 2017: $0Net Assets 2017: $10,7232017Assets 2018: $21,842Liabilities 2018: $0Net Assets 2018: $21,8422018Assets 2019: $31,312Liabilities 2019: $0Net Assets 2019: $31,3122019Assets 2021: $69,636Liabilities 2021: $0Net Assets 2021: $69,6362021Assets 2022: $11,253Liabilities 2022: $0Net Assets 2022: $11,2532022Assets 2023: $11,474Liabilities 2023: $0Net Assets 2023: $11,4742023Assets 2024: $18,809Liabilities 2024: $5,360Net Assets 2024: $13,4492024

Highlighted filing

2024

Assets$18,809
Liabilities$5,360
Net Assets$13,449
Open 2024 Filing

Operations Trend

Revenue Growth61st percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2017: $102,738Expenses 2017: $92,015Net Income 2017: $10,7232017Revenue 2018: $204,585Expenses 2018: $193,466Net Income 2018: $11,1192018Revenue 2019: $252,381Expenses 2019: $242,911Net Income 2019: $9,4702019Revenue 2021: $314,350Expenses 2021: $273,135Net Income 2021: $41,2152021Revenue 2022: $196,810Expenses 2022: $255,193Net Income 2022: -$58,3832022Revenue 2023: $178,920Expenses 2023: $178,699Net Income 2023: $2212023Revenue 2024: $190,612Expenses 2024: $188,637Net Income 2024: $1,9752024

Highlighted filing

2024

Revenue$190,612
Expenses$188,637
Net Income$1,975
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,809
Liabilities
$5,360
Net assets
$13,449
Revenue
$190,612
Expenses
$188,637
Net income
$1,975
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.19$0.05$0.13$1.91$1.89$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$1.79$1.79$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$1.97$2.55$0.58
2021Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$3.14$2.73$0.41
2019Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$2.52$2.43$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$2.05$1.93$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$1.03$0.92$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$190,612
Mission and Program Overview

Mission

to educate and advance students in the areas of biblical and Talmudic law and morals in accordance with the Jewish tradition.

Program Services

DescriptionGrantsExpenses
to educate and advance students in the areas of biblical and Talmudic law and morals in accordance with the Jewish tradition.-$186,730
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph KatzPresident-$0--
Daniel ElyVice PresidentPT$0--
Daniel ElySecretaryPT$0--
Samuel LuxenburgTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
American Friends of Kollel Emes
EIN
82-1320008
Phone
4103587255
Address
28 Walker Avenue, Baltimore, MD 21208

Signing Officer

Name
Daniel Ely
Title
Director
Signed
2025-10-28
Discuss with paid preparer
Yes

Preparer

Firm
Luxenburg & Bronfin LLC
Address
28 Walker Ave, Pikesville, MD 21208
Preparer
Samuel Luxenburg CPA
Phone
4103587255
Supplemental Narrative

Additional Explanations

Grants and Similar Amounts Paid In Excess of $5,000.1

“Class of Activity: grant | Donee's Name: Kollel Emes L'Yakov | Relationship of Donee: none | Cash Amount Given: $186730”

Other Expenses.1

“Business Registration fees $200”

Other Expenses.2

“bank fees $18”

Other Expenses.3

“PayPal Service Fee $14”

Total Liabilities.1007

“Secured Mortgages and Notes Payable - Beginning $0 Secured Mortgages and Notes Payable - Ending $5360”

Raw XML Appendix178 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Class of Activity: grant | Donee's Name: Kollel Emes L'Yakov | Relationship of Donee: none | Cash Amount Given: $186730
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-28
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Samuel Luxenburg CPA
ReturnHeader/ReturnTs02025-10-28T13:23:17-07:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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