Civic Intelligence

Rav Byron Sherwin Learning Center Foundation

990 • Fiscal year 2025 • EIN 85-2892664

Jul 01, 2024 to Jun 30, 2025

Organization ProfileSHERWINCENTER.ORG
6702 N Sheridan RoadChicago, IL 60626

(312) 859-9699

Siviq Scores

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

Liabilities / Assets

70th percentile

0.01x

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

0.15x

Higher debt load relative to revenue than 87% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

3rd percentile

-231%

Higher net margin than 3% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

28th percentile

-12%

Faster asset growth than 28% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

2nd percentile

-96%

Faster revenue growth than 2% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$9,837

Down $1,395 (-12%) from 2024

Net Assets

Down

$9,745

Down $1,395 (-13%) from 2024

Liabilities

Flat

$92

Flat from 2024

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin3rd percentile

Revenue

Down

$603

Down $13,254 (-96%) from 2024

Expenses

Down

$1,998

Down $4,591 (-70%) from 2024

Net Income

Down

-$1,395

Down $8,663 (-119%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

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

$20K$15K$10K$5.0K$0Assets 2021: $15,521Liabilities 2021: $0Net Assets 2021: $15,5212021Assets 2022: $1,517Liabilities 2022: $0Net Assets 2022: $1,5172022Assets 2023: $3,872Net Assets 2023: $3,8722023Assets 2024: $11,232Liabilities 2024: $92Net Assets 2024: $11,1402024Assets 2025: $9,837Liabilities 2025: $92Net Assets 2025: $9,7452025

Highlighted filing

2025

Assets$9,837
Liabilities$92
Net Assets$9,745
Open 2025 Filing

Operations Trend

Revenue Growth2nd percentile

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

$60K$40K$20K$0-$20KRevenue 2021: $16,916Expenses 2021: $1,395Net Income 2021: $15,5212021Revenue 2022: $26,130Expenses 2022: $40,134Net Income 2022: -$14,0042022Revenue 2023: $7,693Expenses 2023: $5,690Net Income 2023: $2,0032023Revenue 2024: $13,857Expenses 2024: $6,589Net Income 2024: $7,2682024Revenue 2025: $603Expenses 2025: $1,998Net Income 2025: -$1,3952025

Highlighted filing

2025

Revenue$603
Expenses$1,998
Net Income-$1,395
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 22, 2026
Return Version
2024v5.0
Gross Receipts
$603
Mission and Program Overview

Mission

The rav byron sherwin learning center foundation is dedicated to perpetuating the legacy of professor byron l sherwin through sharing his writings and promopting new work in jewish ideas and intellectual history. Founded by rabbi sherwin's son jason and headed by historian and writer yitzchak schwartz, the sherwin center aims to create a leading forum for jewish intellectual history and thought.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$11,232$9,837▼ $1,395
Total Assets$11,232$9,837▼ $1,395
Liabilities
Accounts Payable and Accrued Expenses$92$92→ $0
Total Liabilities$92$92→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,140$9,745▼ $1,395
Total Net Assets Fund Balance$11,140$9,745▼ $1,395
Total Liabilities and Net Assets / Fund Balance$11,232$9,837▼ $1,395
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
Jason SherwinPresident
Irvin UngerDirector
Judith SherwinSecretary Di
Revenue and Support

Revenue Composition

Contributions and Grants
$603
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$603
Change in Net Assets
$-1,395
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,998
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
Fees for Services Other-$1,248-$1,248
Fees for Services Accounting-$750-$750
Total Functional Expenses$0$1,998$0$1,998
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Rav Byron Sherwin Learning Center
EIN
85-2892664
Phone
3128599699
Address
6702 N SHERIDAN ROAD, CHICAGO, IL 60626

Signing Officer

Name
Judith Sherwin
Title
Secretary Director
Phone
3128599699
Signed
2026-03-22

Organization Details

Principal Officer
Jason Sherwin
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Debra Stark Ltd
Address
5947 W EASTWOOD AVE, CHICAGO, IL 60630
Preparer
Debra Stark
Phone
7735993375
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The rav byron sherwin learning center foundation is dedicated to perpetuating the legacy of professor byron l sherwin through sharing his writings and promopting new work in jewish ideas and intellectual history. Founded by rabbi sherwin's son jason and headed by historian and writer yitzchak schwartz, the sherwin center aims to create a leading forum for jewish intellectual history and thought.”

Form 990, Part IX, Line 11G

“Bank fees 0 39 0 contract services 0 1,017 0 office expenses 0 192 0 total 0 1,248 0”

Raw XML Appendix221 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/ExplanationTxt0THE RAV BYRON SHERWIN LEARNING CENTER FOUNDATION IS DEDICATED TO PERPETUATING THE LEGACY OF PROFESSOR BYRON L SHERWIN THROUGH SHARING HIS WRITINGS AND PROMOPTING NEW WORK IN JEWISH IDEAS AND INTELLECTUAL HISTORY. FOUNDED BY RABBI SHERWIN'S SON JASON AND HEADED BY HISTORIAN AND WRITER YITZCHAK SCHWARTZ, THE SHERWIN CENTER AIMS TO CREATE A LEADING FORUM FOR JEWISH INTELLECTUAL HISTORY AND THOUGHT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK FEES 0 39 0 CONTRACT SERVICES 0 1,017 0 OFFICE EXPENSES 0 192 0 TOTAL 0 1,248 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JUDITH SHERWIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03128599699
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-22
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION
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ReturnHeader/ReturnTs02026-03-22T15:31:44-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,837
Liabilities
$92
Net assets
$9,745
Revenue
$603
Expenses
$1,998
Net income
-$1,395
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.84$0.09$9.75$0.60$2.00$1.40
2024Detailed filing. Detailed filing data is available for this year.$11.2$0.09$11.1$13.9$6.59$7.27
2023Detailed filing. Detailed filing data is available for this year.$3.87$3.87$7.69$5.69$2.00
2022Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$26.1$40.1$14.0
2021Detailed filing. Detailed filing data is available for this year.$15.5$0.00$15.5$16.9$1.40$15.5