Civic Intelligence

Congregation Beit Simcha

990 • Fiscal year 2023 • EIN 83-1684337

Jul 01, 2022 to Jun 30, 2023 • Filed on Aug 28, 2023

5501 N Oracle Road 125Tucson, AZ 85704

(520) 490-0986

Siviq Scores

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

Liabilities / Assets

44th percentile

0.01x

Higher debt load relative to assets than 44% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

39th percentile

0.01x

Higher debt load relative to revenue than 39% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

94th percentile

62%

Higher net margin than 94% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2023

Asset Growth

99th percentile

959%

Faster asset growth than 99% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

94th percentile

142%

Faster revenue growth than 94% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$397,345

Up $359,832 (+959%) from 2022

Net Assets

Up

$394,026

Up $358,241 (+1001%) from 2022

Liabilities

Up

$3,319

Up $1,591 (+92%) from 2022

Revenue

Up

$579,416

Up $339,757 (+142%) from 2022

Expenses

Up

$221,175

Up $11,570 (+5.5%) from 2022

Net Income

Up

$358,241

Up $328,187 (+1092%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2019: $4,627Liabilities 2019: $5262019Assets 2020: $37,220Liabilities 2020: $19,729Net Assets 2020: $17,4912020Assets 2021: $27,871Liabilities 2021: $22,079Net Assets 2021: $5,7922021Assets 2022: $37,513Liabilities 2022: $1,728Net Assets 2022: $35,7852022Assets 2023: $397,345Liabilities 2023: $3,319Net Assets 2023: $394,0262023Assets 2024: $596,810Liabilities 2024: $5,523Net Assets 2024: $591,2872024

Highlighted filing

2023

Assets$397,345
Liabilities$3,319
Net Assets$394,026

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2019: $152,985Expenses 2019: $148,884Net Income 2019: $4,1012019Revenue 2020: $212,740Expenses 2020: $198,883Net Income 2020: $13,8572020Revenue 2021: $172,416Expenses 2021: $186,263Net Income 2021: -$13,8472021Revenue 2022: $239,659Expenses 2022: $209,605Net Income 2022: $30,0542022Revenue 2023: $579,416Expenses 2023: $221,175Net Income 2023: $358,2412023Revenue 2024: $320,771Expenses 2024: $227,047Net Income 2024: $93,7242024

Highlighted filing

2023

Revenue$579,416
Expenses$221,175
Net Income$358,241
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Aug 28, 2023
Return Version
2022v5.0
Gross Receipts
$590,527
Mission and Program Overview

Mission

Jewish religious services and education

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$35,839$394,026▲ $358,187
Savings and Temporary Cash Investments$12,381$350,598▲ $338,217
Cash and Non-Interest-Bearing Accounts$25,131$24,987▼ $144
Pledges and Grants Receivable-$2,817-
Accounts Receivable$1$0▼ $1
Other Notes and Loans Receivable, Net-$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$37,513$397,345▲ $359,832
Other Assets Total-$18,943-
Liabilities
Accounts Payable and Accrued Expenses$1,728$3,373▲ $1,645
Other Liabilities$-54$-54→ $0
Total Liabilities$1,674$3,319▲ $1,645
Net Assets / Fund Balance
Total Net Assets Fund Balance$35,839$394,026▲ $358,187
Total Liabilities and Net Assets / Fund Balance$37,513$397,345▲ $359,832
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Samuel CohonRabbiFT$98,013$98,013

Board Members and Trustees

NameTitle
Sloan R KingPresident
Ken GoodmanVice President
Alvin FeingoldDirector
Douglas FriedmanDirector
Duncan ClarkDirector
Jeff LeichterDirector
Lynn LandeDirector
MeMe AguilaSecretary
Jeff RothsteinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$223,113
Program Service Revenue
$0
Investment Income
$575
Other Revenue
$355,728
All Other Contributions
$118,115
Change in Net Assets
$358,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$115,062
Salaries, Compensation, and Employee Benefits$106,113
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$55,822--$55,822
Other Employee Benefits$53,813--$53,813
Other Salaries and Wages$44,200$8,100-$52,300
Office Expenses$19,660--$19,660
Fees for Services Other$11,804--$11,804
Fees for Services Legal-$7,492-$7,492
Information Technology$5,696--$5,696
Travel$5,210--$5,210
Insurance$3,156--$3,156
Advertising$554--$554
Other Expenses$500--$500
Total Functional Expenses$205,583$15,592$0$221,175
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$366,697
Fundraising Direct Expenses$11,111
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Building Fund$338,705$338,705-$338,705
Adult Education$10,866$10,866$4,356$6,510
Total Events$356,414$356,414$10,479$345,935
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
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 B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Form 990, Part VI, Line 11B - Form 990 Review Process

Draft of this Form 990 provided for review to each member of the management body prior to filing.

Filing and Contact Details

Filer

Filer Name
Congregation Beit Simcha
EIN
83-1684337
Phone
5204900986
Address
5501 N Oracle Road 125, Tucson, AZ 85704

Signing Officer

Name
Sloan R King
Title
President
Signed
2023-08-28
Discuss with paid preparer
Yes

Organization Details

Formed
2018
Legal Domicile
Az
Voting Board Members
9
Independent Board Members
0
Employees
1

Preparer

Firm
David Oase CPA PC
Address
7802 E Escalante, Tucson, AZ 85730
Preparer
Chad D Denson
Phone
5207902738
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Unrealized Losses on Investments = -$54

Form 990, Part XI, Line 19 - Other Oranization Document Publicly Avail

No other documents available to the public.

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IRS990/Form990PartVIISectionAGrp/PersonNm1Sloan R King
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0394026
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012381
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0350598
IRS990ScheduleA/ChurchInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010479
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Building Fund
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Adult Education
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0338705
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010866
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt06843
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0356414
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0338705
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010866
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt06843
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0356414
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0345935
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt06123
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010479
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04356
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Unrealized Losses on Investments = -$54
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Draft of this Form 990 provided for review to each member of the management body prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No other documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b - Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 19 - Other Oranization Document Publicly Avail
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt037513
IRS990/TotalAssetsEOYAmt0397345
IRS990/TotalAssetsGrp/BOYAmt037513
IRS990/TotalAssetsGrp/EOYAmt0397345
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0223113
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015592
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0205583
IRS990/TotalFunctionalExpensesGrp/TotalAmt0221175
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01674
IRS990/TotalLiabilitiesEOYAmt03319
IRS990/TotalLiabilitiesGrp/BOYAmt01674
IRS990/TotalLiabilitiesGrp/EOYAmt03319
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt035839
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0394026
IRS990/TotalProgramServiceExpensesAmt0205583
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt098013
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0717
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0579416
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt037513
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0397345
IRS990/TravelGrp/ProgramServicesAmt05210
IRS990/TravelGrp/TotalAmt05210
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05501 N Oracle Road 125
IRS990/USAddress/CityNm0Tucson
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085704
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0beitsimchatucson.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Sloan R King
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Congregation Beit Simcha
ReturnHeader/Filer/BusinessNameControlTxt0CONG
ReturnHeader/Filer/EIN0831684337
ReturnHeader/Filer/PhoneNum05204900986
ReturnHeader/Filer/USAddress/AddressLine1Txt05501 N Oracle Road 125
ReturnHeader/Filer/USAddress/CityNm0Tucson
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085704
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0860645419
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0David Oase CPA PC

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