Form 990, Part VI, Section B, Line 11B
“Jlens presents a copy of the form 990 to all board members for their review and approval prior to electronically filing the form 990 with the irs.”
EIN 87-3297460 • 501(c)3 • New York, NY
Profile
Jlens promotes a jewish lens on values-based investing and corporate social responsibility, two important movements where faith communities have leadership roles. (continued in sch. O)jlens provides education, research and advocacy inspired by jewish wisdom and texts related to social and environmental issues, and ethical business considerations. Jlens research and advocacy forms the basis of the jewish advocacy strategy, a list of public companies that align with jewish values and benefit from jlens advocacy efforts to improve corporate behavior on social, environmental and other jewish values-aligned concerns.
Scores are not available for this record yet.
Assets
Down$454,524
Down $106,692 (-19%) from 2023
Liabilities
Up$4,000
Up $2,693 (+206%) from 2023
Net Assets
Down$450,524
Down $109,385 (-20%) from 2023
Revenue
Down$656,597
Down $143,058 (-18%) from 2023
Expenses
Up$765,982
Up $83,216 (+12%) from 2023
Net Income
Down-$109,385
Down $226,274 (-194%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $0.45 | $0.00 | $0.45 | $0.66 | $0.77 | $0.11 |
| 2023Detailed filing. Detailed filing data is available for this year. | $0.56 | $0.00 | $0.56 | $0.80 | $0.68 | $0.12 |
| 2022Detailed filing. Detailed filing data is available for this year. | $0.44 | $0.00 | $0.44 | $1.04 | $0.60 | $0.44 |
Jlens promotes a jewish lens on values-based investing and corporate social responsibility, two important movements where faith communities have leadership roles. (continued in sch. O)jlens provides education, research and advocacy inspired by jewish wisdom and texts related to social and environmental issues, and ethical business considerations. Jlens research and advocacy forms the basis of the jewish advocacy strategy, a list of public companies that align with jewish values and benefit from jlens advocacy efforts to improve corporate behavior on social, environmental and other jewish values-aligned concerns.
Jlens promotes a jewish lens on values-based investing and corporate responsibility.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $526,216 | $454,524 | ▼ $71,692 |
| Total Assets | $561,216 | $454,524 | ▼ $106,692 |
| Other Assets Total | $35,000 | $0 | ▼ $35,000 |
| Liabilities | |||
| Other Liabilities | $0 | $4,000 | ▲ $4,000 |
| Accounts Payable and Accrued Expenses | $1,307 | - | - |
| Total Liabilities | $1,307 | $4,000 | ▲ $2,693 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $559,909 | $450,524 | ▼ $109,385 |
| Total Net Assets Fund Balance | $559,909 | $450,524 | ▼ $109,385 |
| Total Liabilities and Net Assets / Fund Balance | $561,216 | $454,524 | ▼ $106,692 |
| Name | Title |
|---|---|
| Deb Leipzig | Chairperson |
| Adam Neufeld | Secretary |
| Gregory Libertiny | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $474,901 |
| Other Expenses | $291,081 |
| Total Fundraising Expense | $59,675 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $301,626 | $37,703 | $37,703 | $377,032 |
| Other Expenses | $83,948 | $10,494 | $10,494 | $104,936 |
| Fees for Services Other | $59,517 | $25,563 | - | $85,080 |
| Other Employee Benefits | $49,813 | $6,226 | $6,226 | $62,265 |
| Fees for Services Legal | - | $33,094 | - | $33,094 |
| Payroll Taxes | $24,074 | $3,009 | $3,009 | $30,092 |
| Insurance | - | $25,713 | - | $25,713 |
| Information Technology | $12,900 | $4,800 | $300 | $18,000 |
| Travel | $10,537 | $1,317 | $1,317 | $13,171 |
| Fees for Services Accounting | - | $9,450 | - | $9,450 |
| Pension Plan Contributions | $4,410 | $551 | $551 | $5,512 |
| Office Expenses | $301 | $726 | $15 | $1,042 |
| Conferences and Meetings | $403 | $51 | $51 | $505 |
| Occupancy | $72 | $9 | $9 | $90 |
| Total Functional Expenses | $547,601 | $158,706 | $59,675 | $765,982 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Anti-defamation League | $4,000 |
“Jlens presents a copy of the form 990 to all board members for their review and approval prior to electronically filing the form 990 with the irs.”
“Jlens' conflict of interest policy applies to directors, officers, and key management employees. Interested persons must disclose any potential financial interests and provide all relevant facts to the board. After disclosure, the individual must leave the meeting while the board discusses and votes on the conflict. The board will assess if a more advantageous transaction can be obtained without the conflict and, if not, will determine by majority vote of disinterested directors whether the transaction is fair and reasonable. Potential conflicts of interests are reviewed on an annual basis.”
“Jlens follows the compensation policy as set forth by its related organization, anti-defamation league ("adl"). Adl's process for determining the compensation of other officers and all key employees includes consultation with an independent compensation consultant that performs a compensation market study and provides salary structure grading. The adl board chair then presents a recommendation to the executive compensation committee. The executive compensation committee makes a decision on the recommendation, as documented in the committee meeting minutes.”
“Jlens' form 990, the governing documents, and conflict of interest policy are available upon request and at management's discretion.”
“Jlens changed their year-end from december 31 to june 30. A return was previously filed for the year ended december 31, 2023 and a short-year return is now being filed for june 30, 2024. The change in year-end is being made pursuant to revenue procedure 85-58 since there has not been a change in year-end over the past 10 years and the return is being timely filed. In accordance with the instructions for a short-year return, with no calendar year having taken place within it, the compensation sections of the return do not disclose any amounts. Calendar year 2024 compensation detail will be provided on our june 30, 2025 filing.”
“Consulting expenses: program service expenses 59,517. Management and general expenses 25,563. Fundraising expenses 0. Total expenses 85,080.”
“Jlens does not have its own employees or its own payroll. Employees of a related organization, anti-defamation league ("adl"), providing services to jlens receive their w-2s from adl. Expenditures reported on part ix, line 7-10 represent the portion of salaries, benefits, and payroll tax expenditures allocated to jlens. Any required reporting of forms w-2 or 1099 are handled by adl as the paying agent for such transactions.”
“Jlens is recognized by the internal revenue service (irs) as exempt from federal income tax under section 501(a) of the internal revenue code as charitable organization qualifying under internal revenue code section 501(c)(3), except for income taxes pertaining to unrelated business income. Under u.s. Gaap, the tax effects from uncertain tax positions are to be recognized in the consolidated financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a tax authority. Jlens completed an analysis of its uncertain tax positions in accordance with applicable accounting guidance and determined there are no amounts to be recognized in the consolidated financial statements at june 30, 2024.”
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| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO ANTI-DEFAMATION LEAGUE |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | JLENS IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS CHARITABLE ORGANIZATION QUALIFYING UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), EXCEPT FOR INCOME TAXES PERTAINING TO UNRELATED BUSINESS INCOME. UNDER U.S. GAAP, THE TAX EFFECTS FROM UNCERTAIN TAX POSITIONS ARE TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAX AUTHORITY. JLENS COMPLETED AN ANALYSIS OF ITS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH APPLICABLE ACCOUNTING GUIDANCE AND DETERMINED THERE ARE NO AMOUNTS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS AT JUNE 30, 2024. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 4000 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | JLENS CHANGED THEIR YEAR-END FROM DECEMBER 31 TO JUNE 30. A RETURN WAS PREVIOUSLY FILED FOR THE YEAR ENDED DECEMBER 31, 2023 AND A SHORT-YEAR RETURN IS NOW BEING FILED FOR JUNE 30, 2024. THE CHANGE IN YEAR-END IS BEING MADE PURSUANT TO REVENUE PROCEDURE 85-58 SINCE THERE HAS NOT BEEN A CHANGE IN YEAR-END OVER THE PAST 10 YEARS AND THE RETURN IS BEING TIMELY FILED. IN ACCORDANCE WITH THE INSTRUCTIONS FOR A SHORT-YEAR RETURN, WITH NO CALENDAR YEAR HAVING TAKEN PLACE WITHIN IT, THE COMPENSATION SECTIONS OF THE RETURN DO NOT DISCLOSE ANY AMOUNTS. CALENDAR YEAR 2024 COMPENSATION DETAIL WILL BE PROVIDED ON OUR JUNE 30, 2025 FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | JLENS PRESENTS A COPY OF THE FORM 990 TO ALL BOARD MEMBERS FOR THEIR REVIEW AND APPROVAL PRIOR TO ELECTRONICALLY FILING THE FORM 990 WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | JLENS' CONFLICT OF INTEREST POLICY APPLIES TO DIRECTORS, OFFICERS, AND KEY MANAGEMENT EMPLOYEES. INTERESTED PERSONS MUST DISCLOSE ANY POTENTIAL FINANCIAL INTERESTS AND PROVIDE ALL RELEVANT FACTS TO THE BOARD. AFTER DISCLOSURE, THE INDIVIDUAL MUST LEAVE THE MEETING WHILE THE BOARD DISCUSSES AND VOTES ON THE CONFLICT. THE BOARD WILL ASSESS IF A MORE ADVANTAGEOUS TRANSACTION CAN BE OBTAINED WITHOUT THE CONFLICT AND, IF NOT, WILL DETERMINE BY MAJORITY VOTE OF DISINTERESTED DIRECTORS WHETHER THE TRANSACTION IS FAIR AND REASONABLE. POTENTIAL CONFLICTS OF INTERESTS ARE REVIEWED ON AN ANNUAL BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | JLENS FOLLOWS THE COMPENSATION POLICY AS SET FORTH BY ITS RELATED ORGANIZATION, ANTI-DEFAMATION LEAGUE ("ADL"). ADL'S PROCESS FOR DETERMINING THE COMPENSATION OF OTHER OFFICERS AND ALL KEY EMPLOYEES INCLUDES CONSULTATION WITH AN INDEPENDENT COMPENSATION CONSULTANT THAT PERFORMS A COMPENSATION MARKET STUDY AND PROVIDES SALARY STRUCTURE GRADING. THE ADL BOARD CHAIR THEN PRESENTS A RECOMMENDATION TO THE EXECUTIVE COMPENSATION COMMITTEE. THE EXECUTIVE COMPENSATION COMMITTEE MAKES A DECISION ON THE RECOMMENDATION, AS DOCUMENTED IN THE COMMITTEE MEETING MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | JLENS' FORM 990, THE GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST AND AT MANAGEMENT'S DISCRETION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CONSULTING EXPENSES: PROGRAM SERVICE EXPENSES 59,517. MANAGEMENT AND GENERAL EXPENSES 25,563. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85,080. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | JLENS DOES NOT HAVE ITS OWN EMPLOYEES OR ITS OWN PAYROLL. EMPLOYEES OF A RELATED ORGANIZATION, ANTI-DEFAMATION LEAGUE ("ADL"), PROVIDING SERVICES TO JLENS RECEIVE THEIR W-2S FROM ADL. EXPENDITURES REPORTED ON PART IX, LINE 7-10 REPRESENT THE PORTION OF SALARIES, BENEFITS, AND PAYROLL TAX EXPENDITURES ALLOCATED TO JLENS. ANY REQUIRED REPORTING OF FORMS W-2 OR 1099 ARE HANDLED BY ADL AS THE PAYING AGENT FOR SUCH TRANSACTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, HEADER, LINE A - CHANGE OF ACCOUNTING PERIOD: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINES 7-10: |
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| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 3 | 0 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | ADL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 2 | ADL |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | ADLF COMMON FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | ANTI-DEFAMATION LEAGUE - ISRAEL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 3 | ANTI-DEFAMATION LEAGUE |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(3) |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/CityNm | 0 | JERUSALEM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/CountryCd | 0 | IS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/ForeignPostalCd | 0 | 92141 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileForeignCountryCd | 0 | IS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | SUPPORT ADL & ELIMINATE ANTI-SEMITISM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | ASSIST & SUPPORT ADL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | ADVOCACY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 3 | ELIMINATE ANTI-SEMITISM |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | PF |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 2 | LINE 7 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 605 THIRD AVENUE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 605 THIRD AVENUE |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | NEW YORK |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | NEW YORK |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | NY |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 10158 |
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| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
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| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 1 | NY |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
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| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 4000 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 4000 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | C/O ADL 605 THIRD AVENUE |
| IRS990/USAddress/CityNm | 0 | NEW YORK |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 101583560 |
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| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | WWW.JLENSNETWORK.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SUSAN ROBERSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2128857700 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | JLENS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | JLEN |
| ReturnHeader/Filer/EIN | 0 | 873297460 |
| ReturnHeader/Filer/PhoneNum | 0 | 2128857700 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | CO ADL 605 THIRD AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
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