Civic Intelligence

Torah Nursery Inc.

990 • Fiscal year 2020 • EIN 90-0745462

Jan 01, 2020 to Dec 31, 2020 • Filed on May 16, 2021

Organization ProfileTorahnursery.com
1980 S Green RoadSouth Euclid, OH 44121

(216) 381-3900

Siviq Scores

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

Liabilities / Assets

86th percentile

0.59x

Higher debt load relative to assets than 86% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

84th percentile

0.54x

Higher debt load relative to revenue than 84% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

37th percentile

-0.3%

Higher net margin than 37% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

60th percentile

$32,700

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

64th percentile

16%

Faster asset growth than 64% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

34th percentile

-13%

Faster revenue growth than 34% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$479,974

Up $64,554 (+16%) from 2019

Net Assets

Down

$195,565

Down $2,228 (-1.1%) from 2019

Liabilities

Up

$284,409

Up $66,782 (+31%) from 2019

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin37th percentile

Revenue

Down

$529,557

Down $80,894 (-13%) from 2019

Expenses

Down

$530,926

Down $21,441 (-3.9%) from 2019

Net Income

Down

-$1,369

Down $59,453 (-102%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$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

2020

Assets$479,974
Liabilities$284,409
Net Assets$195,565
Open 2020 Filing

Operations Trend

Revenue Growth34th percentile

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$529,557
Expenses$530,926
Net Income-$1,369
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 16, 2021
Return Version
2020v4.1
Gross Receipts
$529,557
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$338,799$375,703▲ $36,904
Rtn Earn Endowment Incm Other Fnds$197,793$195,565▼ $2,228
Savings and Temporary Cash Investments$18,827$86,293▲ $67,466
Accounts Receivable$7,189$9,366▲ $2,177
Cash and Non-Interest-Bearing Accounts$50,605$8,612▼ $41,993
Total Assets$415,420$479,974▲ $64,554
Liabilities
Mortgage Notes Payable Secured by Investment Property$214,413$207,345▼ $7,068
Other Liabilities-$69,807-
Accounts Payable and Accrued Expenses$3,214$7,257▲ $4,043
Total Liabilities$217,627$284,409▲ $66,782
Net Assets / Fund Balance
Total Net Assets Fund Balance$197,793$195,565▼ $2,228
Total Liabilities and Net Assets / Fund Balance$415,420$479,974▲ $64,554

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$284,459$103,286$387,745
Other Land Buildings$59,436-$59,436
Land$31,800-$31,800
Equipment$8$19,037$19,045
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Eric JacobsTreasurer and DirectorFT$32,700$32,700

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$34,231
Program Service Revenue
$495,305
Investment Income
$21
Other Revenue
$0
All Other Contributions
$34,231
Change in Net Assets
$-1,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$374,470
Other Expenses$156,456
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$308,351$16,350-$324,701
Occupancy$46,227$2,433-$48,660
Current Officers, Directors, Trustees, and Key Employees$16,350$16,350-$32,700
Other Expenses$20,337--$20,337
Payroll Taxes$12,861$4,208-$17,069
Depreciation Depletion$15,085$794-$15,879
Interest$12,097$637-$12,734
All Other Expenses$5,970$2,559-$8,529
Office Expenses$3,730$3,730-$7,460
Fees for Services Accounting-$550-$550
Fees for Services Legal-$87-$87
Total Functional Expenses$483,228$47,698$0$530,926
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PPP loan$69,807
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
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

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
2021-05-16
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
39
Volunteers
3

Preparer

Firm
Stephen P Kaplan CPA
Address
3238 Belvoir Blvd, Beachwood, OH 44122
Preparer
Stephen P Kaplan CPA
Phone
2165611648
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Prior year adjustments”

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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/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0463509
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02569418
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0284459
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0103286
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0387745
IRS990ScheduleD/EquipmentGrp/BookValueAmt08
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019037
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019045
IRS990ScheduleD/LandGrp/BookValueAmt031800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt031800
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt059436
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt059436
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt069807
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0375703
IRS990ScheduleD/TotalLiabilityAmt069807
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Minutes were taken at all meetings
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The return is prepared by an independant CPA who reviews the return with the Executive Director prior to completion, signing and filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Alexander Benkhen - 1025 Salem Avenue, Hillside. NJ 07205Eric Jacobs - 3555 Berkeley Road, Cleveland Heights, OH 44118Brian Domb - 1895 Powell, Cleveland Heights, OH 44118
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing documents, financial statements and tax returns are available for inspection or copying upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Prior year adjustments
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Officer director etc mailing address Part VI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0415420
IRS990/TotalAssetsEOYAmt0479974
IRS990/TotalAssetsGrp/BOYAmt0415420
IRS990/TotalAssetsGrp/EOYAmt0479974
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt034231
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047698
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0483228
IRS990/TotalFunctionalExpensesGrp/TotalAmt0530926
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0217627
IRS990/TotalLiabilitiesEOYAmt0284409
IRS990/TotalLiabilitiesGrp/BOYAmt0217627
IRS990/TotalLiabilitiesGrp/EOYAmt0284409
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0197793
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0195565
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0483228
IRS990/TotalProgramServiceRevenueAmt0495305
IRS990/TotalReportableCompFromOrgAmt032700
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0495326
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0529557
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0415420
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0479974
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Eric Jacobs
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum02163813900
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-16
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/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/PhoneNum02165611648
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stephen P Kaplan CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-05-22T23:40:58-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Eric
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Jacobs
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$479,974
Liabilities
$284,409
Net assets
$195,565
Revenue
$529,557
Expenses
$530,926
Net income
-$1,369
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
2020Detailed filing. Detailed filing data is available for this year.$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