Civic Intelligence

Jem Foundation Inc.

990 • Fiscal year 2023 • EIN 82-2907705

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

Organization ProfileN/A
781 East New York AvenueBrooklyn, NY 11203

(718) 633-9100

Siviq Scores

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

Liabilities / Assets

70th percentile

0.20x

Higher debt load relative to assets than 70% of similar nonprofits.

2023 filings • NTEE X • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

72nd percentile

0.28x

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

2023 filings • NTEE X • $1M-$5M nonprofits • Source year 2023

Net Margin

48th percentile

8.7%

Higher net margin than 48% of similar nonprofits.

2023 filings • NTEE X • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

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

2023 filings • NTEE X • $1M-$5M nonprofits • Source year 2023

Asset Growth

55th percentile

6.1%

Faster asset growth than 55% of similar nonprofits.

2023 filings • NTEE X • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

-18%

Faster revenue growth than 22% of similar nonprofits.

2023 filings • NTEE X • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$1,762,696

Up $101,280 (+6.1%) from 2022

Net Assets

Up

$1,418,215

Up $104,731 (+8.0%) from 2022

Liabilities

Down

$344,481

Down $3,451 (-1.0%) from 2022

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin48th percentile

Revenue

Down

$1,208,815

Down $271,458 (-18%) from 2022

Expenses

Down

$1,104,084

Down $510,746 (-32%) from 2022

Net Income

Up

$104,731

Up $239,288 (+178%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2018: $229,191Liabilities 2018: $1,766Net Assets 2018: $227,4252018Assets 2019: $415,729Liabilities 2019: $0Net Assets 2019: $415,7292019Assets 2020: $1,040,394Liabilities 2020: $318,500Net Assets 2020: $721,8942020Assets 2021: $1,781,037Liabilities 2021: $332,996Net Assets 2021: $1,448,0412021Assets 2022: $1,661,416Liabilities 2022: $347,932Net Assets 2022: $1,313,4842022Assets 2023: $1,762,696Liabilities 2023: $344,481Net Assets 2023: $1,418,2152023Assets 2024: $1,934,527Liabilities 2024: $348,658Net Assets 2024: $1,585,8692024

Highlighted filing

2023

Assets$1,762,696
Liabilities$344,481
Net Assets$1,418,215
Open 2023 Filing

Operations Trend

Revenue Growth22nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $736,155Expenses 2018: $500,337Net Income 2018: $235,8182018Revenue 2019: $1,028,558Expenses 2019: $840,254Net Income 2019: $188,3042019Revenue 2020: $1,117,787Expenses 2020: $811,622Net Income 2020: $306,1652020Revenue 2021: $2,083,795Expenses 2021: $1,357,648Net Income 2021: $726,1472021Revenue 2022: $1,480,273Expenses 2022: $1,614,830Net Income 2022: -$134,5572022Revenue 2023: $1,208,815Expenses 2023: $1,104,084Net Income 2023: $104,7312023Revenue 2024: $2,000,150Expenses 2024: $1,832,496Net Income 2024: $167,6542024

Highlighted filing

2023

Revenue$1,208,815
Expenses$1,104,084
Net Income$104,731
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$1,208,815
Mission and Program Overview

Mission

A) assist jem in carrying out its purpose of sharing the rebbe's life, teachings and inspiration with the world, through raising funds and awareness. B) serve as an incubator to strategize, plan, and launch new educational projects through strategic planning, testing new projects and technologies to be launched by jem.

To provide financial support to jem and raise awareness to the importance of restoring, preserving, curating and sharing the priceless recordings of the rebbe's lifetime, and first-person testimonies of interactions with the rebbe.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,091,672$1,126,084▲ $34,412
Pledges and Grants Receivable$251,244$318,112▲ $66,868
Total Assets$1,661,416$1,762,696▲ $101,280
Other Assets Total$318,500$318,500→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$318,500$318,500→ $0
Accounts Payable and Accrued Expenses$6,176$13,019▲ $6,843
Other Liabilities$23,256$12,962▼ $10,294
Total Liabilities$347,932$344,481▼ $3,451
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,313,484$1,418,215▲ $104,731
Total Net Assets Fund Balance$1,313,484$1,418,215▲ $104,731
Total Liabilities and Net Assets / Fund Balance$1,661,416$1,762,696▲ $101,280

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$318,500--
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

NameTitle
Rabbi David KrinskyDirector/chairman
Ahron a GreenwaldDirector
Joshua GoldhirschDirector
Rabbi Joseph I ZaklikovskyDirector
Rabbi Ovadia GoldmanDirector
Rabbi Shlomo BistritskyDirector
Rabbi Elkanah ShmotkinDirector/CEO
Shimshon YegerSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,171,842
Program Service Revenue
$0
Investment Income
$36,973
Other Revenue
$0
All Other Contributions
$1,171,842
Change in Net Assets
$104,731

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,208,815
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,208,815
Total Revenue per Form 990
$1,208,815
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,064,511
Other Expenses$39,573
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,064,511--$1,064,511
Fees for Services Accounting-$18,275-$18,275
Interest-$8,760-$8,760
Other Expenses-$2,400-$2,400
Office Expenses-$500-$500
Total Functional Expenses$1,064,511$39,573$0$1,104,084

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,104,084
Total Expenses per Audited Statements$1,104,084
Total Expenses per Form 990$1,104,084
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jewish Educational MediaBrooklyn, NY501(c)(3)To Aid in the Mission of the Organization$1,064,511
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
Accrued Interest Expense$12,962
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

“Two members of the board are brothers-in-law.”

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

“The directors review form 990.”

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

“All financial activity is approved and signed off by each member of the organization's board of directors.”

Form 990, Part VI, Section B, Line 15

“All compensation paid to directors and officers of the organization are approved during regular board meetings.”

Form 990, Part VI, Section C, Line 19

“All of the organization's governing documents and financial statements are available to the public upon direct request.”

Filing and Contact Details

Filer

Filer Name
Jem Foundation Inc
EIN
82-2907705
Phone
7186339100
Address
781 EAST NEW YORK AVENUE, BROOKLYN, NY 11203

Signing Officer

Name
Rabbi Elkanah Shmotkin
Title
CEO
Phone
7186339100
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rabbi Elkanah Shmotkin
Formed
2017
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
S Adelsberg & Co
Address
280 NORTHERN BLVD, GREAT NECK, NY 11021
Preparer
Steve Adelsberg
Phone
5165041313
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“There have been no changes in the financial statement review process from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by taxing authorities. Management has analyzed the tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.”

Raw XML AppendixShowing 400 of 441 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt06176
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt013019
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE FINANCIAL SUPPORT TO JEM AND RAISE AWARENESS TO THE IMPORTANCE OF RESTORING, PRESERVING, CURATING AND SHARING THE PRICELESS RECORDINGS OF THE REBBE'S LIFETIME, AND FIRST-PERSON TESTIMONIES OF INTERACTIONS WITH THE REBBE.
IRS990/AllOtherContributionsAmt01171842
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JEM FOUNDATION INC
IRS990/BooksInCareOfDetail/PhoneNum07186339100
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0781 EAST NEW YORK AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0BROOKLYN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd011203
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01091672
IRS990/CashNonInterestBearingGrp/EOYAmt01126084
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01171842
IRS990/CYGrantsAndSimilarPaidAmt01064511
IRS990/CYInvestmentIncomeAmt036973
IRS990/CYOtherExpensesAmt039573
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0104731
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01104084
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01208815
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0TO PROVIDE FINANCIAL SUPPORT TO JEM AND RAISE AWARENESS TO THE IMPORTANCE OF RESTORING, PRESERVING, CURATING AND SHARING THE PRICELESS RECORDINGS OF THE REBBE'S LIFETIME, AND FIRST-PERSON TESTIMONIES OF INTERACTIONS WITH THE REBBE.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01064511
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt018275
IRS990/FeesForServicesAccountingGrp/TotalAmt018275
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt045.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt720.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0RABBI DAVID KRINSKY
IRS990/Form990PartVIISectionAGrp/PersonNm1RABBI ELKANAH SHMOTKIN
IRS990/Form990PartVIISectionAGrp/PersonNm2RABBI SHLOMO BISTRITSKY
IRS990/Form990PartVIISectionAGrp/PersonNm3RABBI OVADIA GOLDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4RABBI JOSEPH I ZAKLIKOVSKY
IRS990/Form990PartVIISectionAGrp/PersonNm5AHRON A GREENWALD
IRS990/Form990PartVIISectionAGrp/PersonNm6JOSHUA GOLDHIRSCH
IRS990/Form990PartVIISectionAGrp/PersonNm7SHIMSHON YEGER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR/CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY/TREASURER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt01064511
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt01064511
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01064511
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01208815
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt08760
IRS990/InterestGrp/TotalAmt08760
IRS990/InvestmentIncomeGrp/ExclusionAmt036973
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt036973
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0A) ASSIST JEM IN CARRYING OUT ITS PURPOSE OF SHARING THE REBBE'S LIFE, TEACHINGS AND INSPIRATION WITH THE WORLD, THROUGH RAISING FUNDS AND AWARENESS. B) SERVE AS AN INCUBATOR TO STRATEGIZE, PLAN, AND LAUNCH NEW EDUCATIONAL PROJECTS THROUGH STRATEGIC PLANNING, TESTING NEW PROJECTS AND TECHNOLOGIES TO BE LAUNCHED BY JEM.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0318500
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0318500
IRS990/NetAssetsOrFundBalancesBOYAmt01313484
IRS990/NetAssetsOrFundBalancesEOYAmt01418215
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01313484
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01418215
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0500
IRS990/OfficeExpensesGrp/TotalAmt0500
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0318500
IRS990/OtherAssetsTotalGrp/EOYAmt0318500
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CREDIT CARD & BANK FEES
IRS990/OtherExpensesGrp/Desc1BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09638
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12400
IRS990/OtherExpensesGrp/TotalAmt09638
IRS990/OtherExpensesGrp/TotalAmt12400
IRS990/OtherLiabilitiesGrp/BOYAmt023256
IRS990/OtherLiabilitiesGrp/EOYAmt012962
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0251244
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0318112
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0RABBI ELKANAH SHMOTKIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01473740
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01191377
IRS990/PYInvestmentIncomeAmt06533
IRS990/PYOtherExpensesAmt0423453
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-134557
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01614830
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01480273
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0104731
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01171842
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgQualifiedInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtExclusivelySec170c2BInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION PROVIDED ITS SUPPORTED ORGANIZATION A WRITTEN NOTICE DESCRIBING THE TYPE AND AMOUNT OF SUPPORT PROVIDED DURING THE PRIOR TAX YEAR, A COPY OF THE FORM 990 THAT WAS MOST RECENTLY FILED AS OF THE DATE OF THE NOTIFICATION AND COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS IN EFFECT ON THE DATE OF NOTIFICATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ORGANIZATION CONFIRMS THAT EACH SUPPORTED ORGANIZATION QUALIFIES UNDER SECTION 501(C)(4), (5) OR (6) AND SATISFIES THE PUBLIC SUPPORT TESTS UNDER SECTION 509(A)(2) ANNUALLY.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE ORGANIZATION ENSURED THAT ALL SUPPORT TO SUCH ORGANIZATIONS WAS USED EXCLUSIVELY FOR SECTION 170(C)(2)(B) PURPOSES THROUGH SEVERAL INTERNAL CONTROLS IN PLACE BETWEEN THE SUPPORTING AND SUPPORTED ORGANIZATIONS (JEM FOUNDATION INC. AND JEWISH EDUCATIONAL MEDIA, INC.).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3ALL OF THE ORGANIZATION'S ACTIVITIES DURING THE TAX YEAR DIRECTLY FURTHERED THE EXEMPT PURPOSES OF THE SUPPORTING ORGANIZATION BY PROVIDING FUNDING TO EXPAND THE MISSION OT THE SUPPORTED ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt4ALL ACTIVITIES DESCRIBED IN LINE 2A CONSTITUTE ACTIVITIES THAT THE SUPPORTED ORGANIZATION WOULD BE ENGAGED IN, SUCH AS GENERATING CONTRIBUTIONS FOR THE ORGANIZATION'S MISSION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION D, LINE 3:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION A, LINE 3B:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION A, LINE 3C:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3PART IV, SECTION E, LINE 2A:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc4PART IV, SECTION E, LINE 2B:
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0113518767
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt01064511
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0JEWISH EDUCATIONAL MEDIA INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt01064511
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01104084
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0318500
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM AFFILIATE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012962
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED INTEREST EXPENSE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01208815
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0318500
IRS990ScheduleD/TotalExpensesPerForm990Amt01104084
IRS990ScheduleD/TotalLiabilityAmt012962
IRS990ScheduleD/TotalRevenuePerForm990Amt01208815
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01208815
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01104084
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt01064511
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO AID IN THE MISSION OF THE ORGANIZATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0JEWISH EDUCATIONAL MEDIA
IRS990ScheduleI/RecipientTable/RecipientEIN0113518767
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0784 EASTERN PARKWAY
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BROOKLYN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd011213
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS ARE PAID IN ACCORDANCE WITH THE MISSION AND PRIOR APPROVAL FROM THE BOARD OF DIRECTORS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO MEMBERS OF THE BOARD ARE BROTHERS-IN-LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DIRECTORS REVIEW FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL FINANCIAL ACTIVITY IS APPROVED AND SIGNED OFF BY EACH MEMBER OF THE ORGANIZATION'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION PAID TO DIRECTORS AND OFFICERS OF THE ORGANIZATION ARE APPROVED DURING REGULAR BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON DIRECT REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE HAVE BEEN NO CHANGES IN THE FINANCIAL STATEMENT REVIEW PROCESS FROM THE PRIOR YEAR.
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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0JEWISH EDUCATIONAL MEDIA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0113518767
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PRODUCING, DISSEMINATING AND PRESERVING EDUCATIONAL MATERIALS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0784 EASTERN PARKWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BROOKLYN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd011213
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01064511
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1318500
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0JEWISH EDUCATIONAL MEDIA INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1JEWISH EDUCATIONAL MEDIA INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1D
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01661416
IRS990/TotalAssetsEOYAmt01762696
IRS990/TotalAssetsGrp/BOYAmt01661416
IRS990/TotalAssetsGrp/EOYAmt01762696
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01171842
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039573
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01064511
IRS990/TotalFunctionalExpensesGrp/TotalAmt01104084
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0347932
IRS990/TotalLiabilitiesEOYAmt0344481
IRS990/TotalLiabilitiesGrp/BOYAmt0347932
IRS990/TotalLiabilitiesGrp/EOYAmt0344481
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01313484
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01418215
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01064511
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt036973
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01208815
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01661416
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01762696

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,762,696
Liabilities
$344,481
Net assets
$1,418,215
Revenue
$1,208,815
Expenses
$1,104,084
Net income
$104,731
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.35$1.59$2.00$1.83$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.76$0.34$1.42$1.21$1.10$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.66$0.35$1.31$1.48$1.61$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.78$0.33$1.45$2.08$1.36$0.73
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.32$0.72$1.12$0.81$0.31
2019Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$1.03$0.84$0.19
2018Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.74$0.50$0.24