Civic Intelligence

Nefesh La

EIN 83-4612468 • 501(c)3 • Los Angeles, CA

Pub. 78 Eligible

Profile

Nefesh la is organized under the nonprofit religious corporation law for public and charitable purposes. The specific and primary purpose is to promote the jewish religion in accordance with the precepts of the torah.

840 Echo Park AveLos Angeles, CA 90026

nefeshla.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.44x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.18x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

48th percentile

3.6%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$129,380

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

34%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$520,973

Up $67,346 (+15%) from 2023

Liabilities

Up

$229,900

Up $21,628 (+10%) from 2023

Net Assets

Up

$291,073

Up $45,718 (+19%) from 2023

Revenue

Up

$1,263,306

Up $322,772 (+34%) from 2023

Expenses

Up

$1,217,588

Up $355,837 (+41%) from 2023

Net Income

Down

$45,718

Down $33,065 (-42%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2020: $77,149Liabilities 2020: $44,763Net Assets 2020: $32,3862020Assets 2021: $242,229Liabilities 2021: $90,600Net Assets 2021: $151,6292021Assets 2022: $372,678Liabilities 2022: $200,700Net Assets 2022: $171,9782022Assets 2023: $453,627Liabilities 2023: $208,272Net Assets 2023: $245,3552023Assets 2024: $520,973Liabilities 2024: $229,900Net Assets 2024: $291,0732024

Highlighted filing

2024

Assets$520,973
Liabilities$229,900
Net Assets$291,073

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2020: $461,659Expenses 2020: $444,376Net Income 2020: $17,2832020Revenue 2021: $664,340Expenses 2021: $545,097Net Income 2021: $119,2432021Revenue 2022: $741,657Expenses 2022: $721,308Net Income 2022: $20,3492022Revenue 2023: $940,534Expenses 2023: $861,751Net Income 2023: $78,7832023Revenue 2024: $1,263,306Expenses 2024: $1,217,588Net Income 2024: $45,7182024

Highlighted filing

2024

Revenue$1,263,306
Expenses$1,217,588
Net Income$45,718

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 17, 2024
Return Version
2023v5.1
Gross Receipts
$1,263,306
Mission and Program Overview

Mission

Nefesh la is organized under the nonprofit religious corporation law for public and charitable purposes. The specific and primary purpose is to promote the jewish religion in accordance with the precepts of the torah.

To promote the jewish religion in accordance with the precepts of the torah.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$245,355$291,073▲ $45,718
Cash and Non-Interest-Bearing Accounts$450,947$266,823▼ $184,124
Savings and Temporary Cash Investments-$251,470-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$453,627$520,973▲ $67,346
Other Assets Total$2,680$2,680→ $0
Liabilities
Other Liabilities$208,272$214,300▲ $6,028
Accounts Payable and Accrued Expenses-$15,600-
Total Liabilities$208,272$229,900▲ $21,628
Net Assets / Fund Balance
Total Net Assets Fund Balance$245,355$291,073▲ $45,718
Total Liabilities and Net Assets / Fund Balance$453,627$520,973▲ $67,346
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rabbi Susan GoldbergNon Voting MemberFT$129,380$62,409$191,789

Board Members and Trustees

NameTitle
Tali PressmanChairman
Daniela GersonBoard Member
Joey SolowayBoard Member
Joshua DeightonBoard Member
Paula ManzanedoBoard Member
Piper KaminsBoard Member
Sylvia PazBoard Member
Zachary DruckerBoard Member
Alexander M KargherSecretary
Patricia BaumTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,261,836
Program Service Revenue
$0
Investment Income
$1,470
Other Revenue
$0
Change in Net Assets
$45,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$731,771
Other Expenses$485,817
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$-10

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$359,732$18,933-$378,665
Fees for Services Other$265,429$13,970-$279,399
Other Employee Benefits$176,553$9,292-$185,845
Current Officers, Directors, Trustees, and Key Employees$122,911$6,469-$129,380
Fees for Services Management$61,047$3,213-$64,260
Payroll Taxes$35,987$1,894-$37,881
Office Expenses$32,724$1,722-$34,446
Advertising$24,297$1,279-$25,576
Fees for Services Accounting$13,222$696-$13,918
Occupancy$11,883$625-$12,508
Insurance$7,640$402-$8,042
Information Technology$4,314$227-$4,541
Travel$3,971$209-$4,180
Interest$3,082$162-$3,244
Other Expenses$-10$-1$-10$-21
Total Functional Expenses$1,156,720$60,878$-10$1,217,588
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
Sba Loan$200,800
Fiscal Sponsor Ship Funds Payable$13,500
Governance and Compliance

Governance Checklist

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

The organization's treasurer reviews the draft 990 with the organization's executive director before filing. A complete copy of the final draft 990 is provided to the finance committee of the governing body before filing. After filing, a complete copy of the 990 is shared with the governing body. The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

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

All members of the organization's governing body review and sign the organization's conflict of interest policy annually at the first board meeting of the fiscal year.

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

The compensation of the new associate rabbi was determined by a process that included use of data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations and contemporaneous documentation and recordkeeping for deliberation and decisions regarding the compensation arrangement by a hiring committee of the board of directors, followed by review and approval by the organization's full board of directors.

Form 990, Part VI, Section C, Line 19

The organization make its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Nefesh La
EIN
83-4612468
Phone
3234594535
Address
840 ECHO PARK AVE, LOS ANGELES, CA 90026

Signing Officer

Name
Jordana Fraider
Title
Executive Director
Phone
3234594535
Signed
2024-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jordana Fraider
Formed
2019
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
36

Preparer

Firm
Weiss Accountancy Llp
Address
16217 KITTRIDGE STREET, VAN NUYS, CA 91406-5815
Preparer
Steven Grossinger
Phone
8189977712
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Childcare for services: program service expenses 5,137. Management and general expenses 270. Fundraising expenses 0. Total expenses 5,407. Event support: program service expenses 188,862. Management and general expenses 9,940. Fundraising expenses 0. Total expenses 198,802. Musicians: program service expenses 71,430. Management and general expenses 3,760. Fundraising expenses 0. Total expenses 75,190.

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IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt078783
IRS990/PYSalariesCompEmpBnftPaidAmt0479393
IRS990/PYTotalExpensesAmt0861751
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0940534
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt045718
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01200141
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0245355
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0291073
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0251470
IRS990ScheduleA/ChurchInd0X
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/OtherLiabilitiesOrgGrp/Amt0200800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt113500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SBA LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FISCAL SPONSOR SHIP FUNDS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0214300
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0129380
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt066971
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt062409
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt062409
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RABBI SUSAN GOLDBERG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0NON VOTING MEMBER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0191789
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0129380
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0PARSONAGE.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1A
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S TREASURER REVIEWS THE DRAFT 990 WITH THE ORGANIZATION'S EXECUTIVE DIRECTOR BEFORE FILING. A COMPLETE COPY OF THE FINAL DRAFT 990 IS PROVIDED TO THE FINANCE COMMITTEE OF THE GOVERNING BODY BEFORE FILING. AFTER FILING, A COMPLETE COPY OF THE 990 IS SHARED WITH THE GOVERNING BODY. THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE ORGANIZATION'S GOVERNING BODY REVIEW AND SIGN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY ANNUALLY AT THE FIRST BOARD MEETING OF THE FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF THE NEW ASSOCIATE RABBI WAS DETERMINED BY A PROCESS THAT INCLUDED USE OF DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS AND CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING FOR DELIBERATION AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT BY A HIRING COMMITTEE OF THE BOARD OF DIRECTORS, FOLLOWED BY REVIEW AND APPROVAL BY THE ORGANIZATION'S FULL BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHILDCARE FOR SERVICES: PROGRAM SERVICE EXPENSES 5,137. MANAGEMENT AND GENERAL EXPENSES 270. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,407. EVENT SUPPORT: PROGRAM SERVICE EXPENSES 188,862. MANAGEMENT AND GENERAL EXPENSES 9,940. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 198,802. MUSICIANS: PROGRAM SERVICE EXPENSES 71,430. MANAGEMENT AND GENERAL EXPENSES 3,760. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 75,190.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0453627
IRS990/TotalAssetsEOYAmt0520973
IRS990/TotalAssetsGrp/BOYAmt0453627
IRS990/TotalAssetsGrp/EOYAmt0520973
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt01261836
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0-10
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060878
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01156720
IRS990/TotalFunctionalExpensesGrp/TotalAmt01217588
IRS990/TotalGrossUBIAmt01470
IRS990/TotalLiabilitiesBOYAmt0208272
IRS990/TotalLiabilitiesEOYAmt0229900
IRS990/TotalLiabilitiesGrp/BOYAmt0208272
IRS990/TotalLiabilitiesGrp/EOYAmt0229900
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0245355
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0291073
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01156720
IRS990/TotalReportableCompFromOrgAmt0129380
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01263306
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01470
IRS990/TotalVolunteersCnt036
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0453627
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0520973
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0209
IRS990/TravelGrp/ProgramServicesAmt03971
IRS990/TravelGrp/TotalAmt04180
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05141 FOUNTAIN AVENUE
IRS990/USAddress/CityNm0LOS ANGELES
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090029
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0NEFESHLA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JORDANA FRAIDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03234594535
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-17

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