Civic Intelligence

Kupas Yerushalyam Inc.

EIN 88-1379044 • 501(c)3 • Brooklyn, NY

Pub. 78 EligibleNTEE X30

Profile

Assisting teenagers with learning disabilities & behavioral problems.

1274 49th St Ste 211Brooklyn, NY 11219
Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE X30 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE X30 • <$500k nonprofits • Source year 2024

Net Margin

32nd percentile

-3.6%

Higher net margin than 32% of similar nonprofits.

NTEE X30 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

NTEE X30 • <$500k nonprofits • Source year 2024

Asset Growth

37th percentile

-18%

Faster asset growth than 37% of similar nonprofits.

NTEE X30 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-72%

Faster revenue growth than 10% of similar nonprofits.

NTEE X30 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$24,439

Down $5,212 (-18%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$24,439

Down $5,212 (-18%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin32nd percentile

Revenue

Down

$135,189

Down $346,566 (-72%) from 2023

Expenses

Down

$140,113

Down $326,794 (-70%) from 2023

Net Income

Down

-$4,924

Down $19,772 (-133%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$30K$20K$10K$0Assets 2022: $14,803Liabilities 2022: $0Net Assets 2022: $14,8032022Assets 2023: $29,651Liabilities 2023: $0Net Assets 2023: $29,6512023Assets 2024: $24,439Liabilities 2024: $0Net Assets 2024: $24,4392024

Highlighted filing

2024

Assets$24,439
Liabilities$0
Net Assets$24,439
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

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

$600K$400K$200K$0-$200KRevenue 2022: $247,230Expenses 2022: $2,661Net Income 2022: $244,5692022Revenue 2023: $481,755Expenses 2023: $466,907Net Income 2023: $14,8482023Revenue 2024: $135,189Expenses 2024: $140,113Net Income 2024: -$4,9242024

Highlighted filing

2024

Revenue$135,189
Expenses$140,113
Net Income-$4,924
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$24,439
Liabilities
$0
Net assets
$24,439
Revenue
$135,189
Expenses
$140,113
Net income
-$4,924
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$1.35$1.40$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$4.82$4.67$0.15
2022Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$2.47$0.03$2.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.0
Gross Receipts
$135,189
Mission and Program Overview

Mission

Assisting teenagers with learning disabilities & behavioral problems.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$29,651$24,439▼ $5,212
Total Assets$29,651$24,439▼ $5,212
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$29,651$24,439▼ $5,212
Total Net Assets Fund Balance$29,651$24,439▼ $5,212
Total Liabilities and Net Assets / Fund Balance$29,651$24,439▼ $5,212
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Menachem LandsPresident
Solomon SchwarDirector
Joshua WeinstoTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$135,189
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-4,924
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$120,960
Other Expenses$19,153
Total Fundraising Expense$5,855
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$120,960--$120,960
Advertising--$5,855$5,855
Other Expenses$5,000--$5,000
Office Expenses$1,350--$1,350
Total Functional Expenses$134,258$0$5,855$140,113
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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

Part VI, Sec B Line 11B

“Organization's process to review form 990 the tax return preparer sends the board of directors a draft after the board of directors approves the return they notify the preparer and the final version beeing signed by president”

Part VI, Sec B Line 12C

“Enforcement of conflicts policy all directors, officers are required failure to disclose a potential conflict of in interest or engaging in a practice determined to be a conflict of interest may result in disciplinary action.”

Filing and Contact Details

Filer

Filer Name
Kupas Yerushalyam Inc
EIN
88-1379044
Phone
3474480247
Address
1274 49TH ST STE 211, BROOKLYN, NY 11219

Signing Officer

Name
Menachem Landesman
Title
President
Phone
3474480247
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Menachem Landesman
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
EZ Refund Inc
Address
20 N COLE AVE, SPRING VALLEY, NY 10977-4735
Preparer
Mordechai Spira
Phone
8454445354
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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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