Civic Intelligence

Torah Nursery Inc

EIN 90-0745462 • 501(c)3 • South Euclid, OH

South Euclid, OH
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 2023

Liabilities / Revenue

83rd percentile

0.59x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

33rd percentile

-2.6%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

25th percentile

-4.0%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

9th percentile

-33%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,465,210

Down $60,361 (-4.0%) from 2022

Liabilities

Down

$649,755

Down $26,967 (-4.0%) from 2022

Net Assets

Down

$815,455

Down $33,394 (-3.9%) from 2022

Revenue

Down

$1,092,310

Down $549,713 (-33%) from 2022

Expenses

Up

$1,120,271

Up $28,440 (+2.6%) from 2022

Net Income

Down

-$27,961

Down $578,153 (-105%) from 2022

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $23,202Liabilities 2011: $4,8352011Assets 2012: $344,768Liabilities 2012: $269,8302012Assets 2013: $335,436Liabilities 2013: $264,0112013Assets 2014: $379,948Liabilities 2014: $279,194Net Assets 2014: $100,7542014Assets 2015: $378,256Liabilities 2015: $255,772Net Assets 2015: $122,4842015Assets 2016: $373,269Liabilities 2016: $234,505Net Assets 2016: $138,7642016Assets 2017: $382,582Liabilities 2017: $239,761Net Assets 2017: $142,8212017Assets 2018: $364,606Liabilities 2018: $224,899Net Assets 2018: $139,7072018Assets 2019: $415,420Liabilities 2019: $217,627Net Assets 2019: $197,7932019Assets 2020: $479,974Liabilities 2020: $284,409Net Assets 2020: $195,5652020Assets 2021: $1,051,694Liabilities 2021: $821,229Net Assets 2021: $230,4652021Assets 2022: $1,525,571Liabilities 2022: $676,722Net Assets 2022: $848,8492022Assets 2023: $1,465,210Liabilities 2023: $649,755Net Assets 2023: $815,4552023

Highlighted filing

2023

Assets$1,465,210
Liabilities$649,755
Net Assets$815,455

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $60,557Expenses 2011: $42,190Net Income 2011: $18,3672011Revenue 2012: $188,523Expenses 2012: $131,952Net Income 2012: $56,5712012Revenue 2013: $181,778Expenses 2013: $185,291Net Income 2013: -$3,5132013Revenue 2014: $255,215Expenses 2014: $225,887Net Income 2014: $29,3282014Revenue 2015: $395,393Expenses 2015: $373,663Net Income 2015: $21,7302015Revenue 2016: $463,509Expenses 2016: $447,228Net Income 2016: $16,2812016Revenue 2017: $463,920Expenses 2017: $457,346Net Income 2017: $6,5742017Revenue 2018: $501,981Expenses 2018: $502,346Net Income 2018: -$3652018Revenue 2019: $610,451Expenses 2019: $552,367Net Income 2019: $58,0842019Revenue 2020: $529,557Expenses 2020: $530,926Net Income 2020: -$1,3692020Revenue 2021: $699,784Expenses 2021: $654,950Net Income 2021: $44,8342021Revenue 2022: $1,642,023Expenses 2022: $1,091,831Net Income 2022: $550,1922022Revenue 2023: $1,092,310Expenses 2023: $1,120,271Net Income 2023: -$27,9612023

Highlighted filing

2023

Revenue$1,092,310
Expenses$1,120,271
Net Income-$27,961

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.65$0.82$1.09$1.12$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.68$0.85$1.64$1.09$0.55
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.82$0.23$0.70$0.65$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.28$0.20$0.53$0.53$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.22$0.20$0.61$0.55$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.22$0.14$0.50$0.50$0.00
2017Summary only. Only limited summary data is available for this year.$0.38$0.24$0.14$0.46$0.46$0.01
2016Summary only. Only limited summary data is available for this year.$0.37$0.23$0.14$0.46$0.45$0.02
2015Summary only. Only limited summary data is available for this year.$0.38$0.26$0.12$0.40$0.37$0.02
2014Summary only. Only limited summary data is available for this year.$0.38$0.28$0.10$0.26$0.23$0.03
2013Summary only. Only limited summary data is available for this year.$0.34$0.26$0.18$0.19$0.00
2012Summary only. Only limited summary data is available for this year.$0.34$0.27$0.19$0.13$0.06
2011Summary only. Only limited summary data is available for this year.$0.02$0.00$0.06$0.04$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.1
Gross Receipts
$1,092,310
Mission and Program Overview

Mission

Furnish age appropriate nursery services to children ages infant-5, so that parents can be gainfully employed, by providing activities regarding Jewish holidays, prayer and customs in a traditional Orthodox jewish practice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,064,051$1,054,039▼ $10,012
Rtn Earn Endowment Incm Other Fnds$848,849$815,455▼ $33,394
Savings and Temporary Cash Investments$250,889$291,918▲ $41,029
Cash and Non-Interest-Bearing Accounts$201,974$117,475▼ $84,499
Accounts Receivable$8,657$1,778▼ $6,879
Total Assets$1,525,571$1,465,210▼ $60,361
Liabilities
Mortgage Notes Payable Secured by Investment Property$661,390$637,929▼ $23,461
Accounts Payable and Accrued Expenses$15,332$11,826▼ $3,506
Total Liabilities$676,722$649,755▼ $26,967
Net Assets / Fund Balance
Total Net Assets Fund Balance$848,849$815,455▼ $33,394
Total Liabilities and Net Assets / Fund Balance$1,525,571$1,465,210▼ $60,361

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$997,918$182,938$1,180,856
Equipment$24,321$30,182$54,503
Land$31,800-$31,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eric JacobsTreasurer and DirectorFT$48,000$48,000

Board Members and Trustees

NameTitle
Alexander BenkhenPresident and Director
Brian DombSecretary and Director
Revenue and Support

Revenue Composition

Contributions and Grants
$114,511
Program Service Revenue
$971,094
Investment Income
$6,705
Other Revenue
$0
All Other Contributions
$43,081
Change in Net Assets
$-27,961
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$768,707
Other Expenses$351,564
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$618,590--$618,590
Current Officers, Directors, Trustees, and Key Employees$48,000$48,000-$96,000
Payroll Taxes$44,268$9,849-$54,117
Occupancy$47,416$2,496-$49,912
Depreciation Depletion$35,247$1,855-$37,102
Other Expenses$31,061--$31,061
Interest$22,877$1,204-$24,081
All Other Expenses$12,401$4,475-$16,876
Office Expenses$2,609$2,609-$5,218
Fees for Services Accounting-$775-$775
Total Functional Expenses$1,049,008$71,263$0$1,120,271
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Hemda JacobsSpouse of TreasurerReceived salary of 48000No-
Yaakov JacobsAdult son of TreasurerReceived salary - 40000 & Parsonage - 30000No-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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

Officer directors etc family relationship Part VI line 2

Yaakov Jacobs (son of Treasurer and Hemda Jacobs (wife of Treasurer)are Key employees, as disclosed on Schedule D.

Governing body meeting documentation Part VI line 8A

Minutes were taken at all meetings

Form 990 governing body review Part VI line 11

The return is prepared by an independant CPA who reviews the return with the Executive Director prior to completion, signing and filing.

Officer director etc mailing address Part VI line 9

Alexander Benkhen - 1025 Salem Avenue, Hillside. NJ 07205Eric Jacobs - 3555 Berkeley Road, Cleveland Heights, OH 44118Brian Domb - 1895 Powell, Cleveland Heights, OH 44118

Governing documents etc available to public Part VI line 19

The governing documents, financial statements and tax returns are available for inspection or copying upon request.

Filing and Contact Details

Filer

Filer Name
Torah Nursery Inc
EIN
90-0745462
Address
1980 S Green Road, South Euclid, OH 44121

Signing Officer

Name
Eric Jacobs
Title
Executive Direc
Phone
2163813900
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Jacobs
Formed
2011
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
2
Employees
55

Preparer

Firm
Stephen P Kaplan CPA
Address
3238 Belvoir Blvd, Beachwood, OH 44122
Preparer
Stephen P Kaplan CPA
Phone
2165334319
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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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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt021
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06762
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct00.99850
IRS990ScheduleA/PublicSupportPY509Pct01.00000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01085604
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01642019
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0689775
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0529536
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0610437
IRS990ScheduleA/Total509Grp/TotalAmt04557371
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01092310
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01642024
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0689791
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0529557
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0610451
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04564133
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0997918
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0182938
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01180856
IRS990ScheduleD/EquipmentGrp/BookValueAmt024321
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030182
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054503
IRS990ScheduleD/LandGrp/BookValueAmt031800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt031800
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01054039
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Yaakov Jacobs
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Hemda Jacobs
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Adult son of Treasurer
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Spouse of Treasurer
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Received salary - 40000 & Parsonage - 30000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Received salary of 48000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Yaakov Jacobs (son of Treasurer and Hemda Jacobs (wife of Treasurer)are Key employees, as disclosed on Schedule D.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Minutes were taken at all meetings
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The return is prepared by an independant CPA who reviews the return with the Executive Director prior to completion, signing and filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Alexander Benkhen - 1025 Salem Avenue, Hillside. NJ 07205Eric Jacobs - 3555 Berkeley Road, Cleveland Heights, OH 44118Brian Domb - 1895 Powell, Cleveland Heights, OH 44118
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing documents, financial statements and tax returns are available for inspection or copying upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Officer director etc mailing address Part VI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalAssetsGrp/BOYAmt01525571
IRS990/TotalAssetsGrp/EOYAmt01465210
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0114511
IRS990/TotalEmployeeCnt055
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071263
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01049008
IRS990/TotalFunctionalExpensesGrp/TotalAmt01120271
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0676722
IRS990/TotalLiabilitiesEOYAmt0649755
IRS990/TotalLiabilitiesGrp/BOYAmt0676722
IRS990/TotalLiabilitiesGrp/EOYAmt0649755
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0848849
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0815455
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0127
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0127
IRS990/TotalProgramServiceExpensesAmt01049008
IRS990/TotalProgramServiceRevenueAmt0971094
IRS990/TotalReportableCompFromOrgAmt048000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0977799
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01092310
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01525571
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01465210
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03555 Berkeley Road
IRS990/USAddress/CityNm0Cleveland Hts
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044121
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0Torahnursery.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Eric Jacobs
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum02163813900
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Torah Nursery Inc
ReturnHeader/Filer/BusinessNameControlTxt0TORA
ReturnHeader/Filer/EIN0900745462
ReturnHeader/Filer/USAddress/AddressLine1Txt01980 S Green Road
ReturnHeader/Filer/USAddress/CityNm0South Euclid
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044121
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Stephen P Kaplan CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03238 Belvoir Blvd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Beachwood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044122
ReturnHeader/PreparerPersonGrp/PhoneNum02165334319
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stephen P Kaplan CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-15T17:03:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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