Civic Intelligence

Jewish Learningworks

990 • Fiscal year 2023 • EIN 94-1167406

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 09, 2024

1770 Post Street 145San Francisco, CA 94115

(415) 751-6983

Siviq Scores

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

Liabilities / Assets

21st percentile

0.01x

Higher debt load relative to assets than 21% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

19th percentile

0.03x

Higher debt load relative to revenue than 19% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

80th percentile

27%

Higher net margin than 80% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$248,242

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

64th percentile

11%

Faster asset growth than 64% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

30%

Faster revenue growth than 78% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$6,703,728

Up $670,630 (+11%) from 2022

Net Assets

Up

$6,623,360

Up $781,576 (+13%) from 2022

Liabilities

Down

$80,368

Down $110,946 (-58%) from 2022

Revenue

Up

$2,998,844

Up $699,510 (+30%) from 2022

Expenses

Up

$2,200,102

Up $20,630 (+0.9%) from 2022

Net Income

Up

$798,742

Up $678,880 (+566%) from 2022

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,456,684Liabilities 2010: $244,240Net Assets 2010: $3,212,4442010Assets 2011: $3,093,490Liabilities 2011: $248,303Net Assets 2011: $2,845,1872011Assets 2012: $2,008,047Liabilities 2012: $551,562Net Assets 2012: $1,456,4852012Assets 2013: $1,961,790Liabilities 2013: $210,801Net Assets 2013: $1,750,9892013Assets 2014: $1,678,281Liabilities 2014: $1,377,091Net Assets 2014: $301,1902014Assets 2015: $3,230,657Liabilities 2015: $1,231,768Net Assets 2015: $1,998,8892015Assets 2016: $1,811,789Liabilities 2016: $190,039Net Assets 2016: $1,621,7502016Assets 2017: $5,564,178Liabilities 2017: $168,683Net Assets 2017: $5,395,4952017Assets 2018: $5,856,233Liabilities 2018: $515,390Net Assets 2018: $5,340,8432018Assets 2019: $5,561,358Liabilities 2019: $262,977Net Assets 2019: $5,298,3812019Assets 2020: $5,812,793Liabilities 2020: $379,956Net Assets 2020: $5,432,8372020Assets 2021: $6,081,274Liabilities 2021: $81,972Net Assets 2021: $5,999,3022021Assets 2022: $6,033,098Liabilities 2022: $191,314Net Assets 2022: $5,841,7842022Assets 2023: $6,703,728Liabilities 2023: $80,368Net Assets 2023: $6,623,3602023Assets 2024: $6,794,894Liabilities 2024: $151,107Net Assets 2024: $6,643,7872024

Highlighted filing

2023

Assets$6,703,728
Liabilities$80,368
Net Assets$6,623,360

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $5,900,1632010Revenue 2011: $5,900,754Expenses 2011: $6,268,011Net Income 2011: -$367,2572011Revenue 2012: $3,489,264Expenses 2012: $4,877,966Net Income 2012: -$1,388,7022012Revenue 2013: $2,930,680Expenses 2013: $2,636,176Net Income 2013: $294,5042013Revenue 2014: $2,300,955Expenses 2014: $2,550,754Net Income 2014: -$249,7992014Revenue 2015: $4,186,872Expenses 2015: $2,452,148Net Income 2015: $1,734,7242015Revenue 2016: $2,092,357Expenses 2016: $2,468,342Net Income 2016: -$375,9852016Revenue 2017: $6,256,086Expenses 2017: $2,622,604Net Income 2017: $3,633,4822017Revenue 2018: $2,509,366Expenses 2018: $2,566,123Net Income 2018: -$56,7572018Revenue 2019: $2,361,485Expenses 2019: $2,386,429Net Income 2019: -$24,9442019Revenue 2020: $2,557,562Expenses 2020: $2,434,360Net Income 2020: $123,2022020Revenue 2021: $2,242,336Expenses 2021: $1,999,854Net Income 2021: $242,4822021Revenue 2022: $2,299,334Expenses 2022: $2,179,472Net Income 2022: $119,8622022Revenue 2023: $2,998,844Expenses 2023: $2,200,102Net Income 2023: $798,7422023Revenue 2024: $2,001,695Expenses 2024: $2,140,815Net Income 2024: -$139,1202024

Highlighted filing

2023

Revenue$2,998,844
Expenses$2,200,102
Net Income$798,742
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 9, 2024
Return Version
2022v5.0
Gross Receipts
$3,017,363
Mission and Program Overview

Mission

Our mission is to improve and extend Jewish learning because learning is fundamental to Jewish life, identity, community and continuity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,131,207$3,006,298▼ $124,909
Savings and Temporary Cash Investments-$1,011,722-
Pledges and Grants Receivable$11,827$521,725▲ $509,898
Cash and Non-Interest-Bearing Accounts$1,202,145$408,859▼ $793,286
Intangible Assets$169,753$151,235▼ $18,518
Prepaid Expenses and Deferred Charges$40,472$25,941▼ $14,531
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$6,033,098$6,703,728▲ $670,630
Other Assets Total$1,477,694$1,577,948▲ $100,254
Liabilities
Deferred Revenue$102,121--
Accounts Payable and Accrued Expenses$32,481$51,742▲ $19,261
Other Liabilities$56,712$28,626▼ $28,086
Total Liabilities$191,314$80,368▼ $110,946
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,725,582$5,898,098▲ $172,516
Net Assets With Donor Restrictions$116,202$725,262▲ $609,060
Total Net Assets Fund Balance$5,841,784$6,623,360▲ $781,576
Total Liabilities and Net Assets / Fund Balance$6,033,098$6,703,728▲ $670,630

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,896,743$927,606$3,824,349
Equipment-$206,473$206,473
Land$109,555-$109,555
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dana SheaninCEOFT$232,251$15,991$248,242
Deb MasseySenior EducatorFT$118,447$12,958$131,405
Howard FreedmanLibrary DirectorFT$105,318$19,416$124,734

Board Members and Trustees

NameTitle
Julie DorseyPast President
Sharon WeinbergPresident
Irina KovrigaVice President
Cindy SchlesingerDirector
Daniella ForneyDirector
Don HellerDirector
Jeff WeitzmanDirector
Joel AbramovitzDirector
Martha AdlerDirector
Nicole CruzDirector
Robert Terrell SmithDirector
Ron RothDirector
Sasha JosephDirector
Stephanie SnyderDirector
Emily SimonsSecretary
Adam JakubowitzTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Abilene Partners LLCAccounting2806 FLINTROCK TRACE A204, Austin, TX 78738$128,830
Revenue and Support

Revenue Composition

Contributions and Grants
$1,444,295
Program Service Revenue
$110,484
Investment Income
$135,747
Other Revenue
$1,308,318
All Other Contributions
$1,444,295
Change in Net Assets
$798,742

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,998,844
Revenue Not Reported on Form 990
$42,592
Total Revenue per Audited Statements
$3,041,436
Total Revenue per Form 990
$2,998,844
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,269,737
Other Expenses$894,184
Total Fundraising Expense$204,579
Grants and Similar Amounts Paid$36,181
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$692,661$51,489$70,480$814,630
Current Officers, Directors, Trustees, and Key Employees$143,068$47,689$47,689$238,446
Depreciation Depletion-$186,887-$186,887
Fees for Services Accounting-$175,745-$175,745
Other Employee Benefits$77,977$9,254$11,026$98,257
Occupancy$3,500$91,319-$94,819
Payroll Taxes$63,075$7,485$8,919$79,479
Office Expenses$18,615$40,770$2,611$61,996
Advertising$46,094$1,920$1,448$49,462
Fees for Services Other-$42,469-$42,469
Pension Plan Contributions$30,891$3,666$4,368$38,925
Grants to Domestic Individuals$36,181--$36,181
Information Technology$3,236$23,069-$26,305
Travel$6,606$2,724$119$9,449
Conferences and Meetings$7,377$1,071$811$9,259
Other Expenses$462,782$-515,821$53,039$0
Total Functional Expenses$1,785,017$210,506$204,579$2,200,102

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,259,860
Expenses per Audited Statements$2,200,102
Total Expenses per Form 990$2,200,102
Expenses Not Reported on Form 990$59,758
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacations$28,626
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The Organizations Chief Executive Officer is responsible for the timely preparation of the Form 990. He or she may confer with accountants and legal counsel of the Organization with respect to drafts of the Form 990. Copies of the completed Form 990 (including required schedules) will also be reviewed by the Chief Financial Officer (or person performing the functions of this role). The Form 990 will then be presented to the Finance Committee, and the Finance Committee shall review and approve the form prior to filing with the Internal Revenue Service. Any questions or concerns will be noted and addressed, and the Chief Operating Officer shall ensure that any appropriate changes are incorporated into the Form 990, which then shall be signed by the Chief Executive Officer or other authorized officer of the Organization.

Form 990, Part VI, Section B, Line 12C

All board members, directors, officers and employees are asked to sign the policy as part of their onboarding process and they are updated annually. Potential issues are brought to the attention of the board by the executive director and resolved by the board.

Form 990, Part VI, Section B, Line 15A

The board of directors reviews the 990 forms of comparable non-profit agencies (of the same size based on revenue as well as within our same field), along with reviewing salary studies for non-profit executives. Based on this data, the board determines what is considered fair and reasonable compensation for the Executive Director annually.

Form 990, Part VI, Section C, Line 19

The financial statements are available on the organization's website. governing documents and the conflict of interest policy are available upon request.

Filing and Contact Details

Filer

Filer Name
Jewish Learningworks
EIN
94-1167406
Phone
4157516983
Address
1770 POST STREET 145, SAN FRANCISCO, CA 94115

Signing Officer

Name
Dana Sheanin
Title
CEO
Signed
2024-04-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dana Sheanin
Formed
1898
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
12
Volunteers
27

Preparer

Firm
Doran & Associates
Address
70 MITCHELL BLVD Ste 102, San Rafael, CA 94903
Preparer
Lisa Doran CPA
Phone
4154911130
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Marketing/Community Outreach: Our marketing and outreach work makes connections between those seeking places to engage with Jewish life and learning to existing opportunities in the community, both at Jewish LearningWorks and in partner institutions all over the Bay Area. OTHER PROGRAM SERVICES 5: Our special education programming creates an inclusive Jewish community by creating safe space for all families to feel welcomed and included in Jewish communal experience, regardless of background or ability.

Financial Statement Notes

Part X : FIN48 Footnote

ASC 740-10, Accounting for Uncertainty in Income Taxes - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Corporation to report information regarding its exposure to various tax positions taken by the Corporation. The Corporation has determined whether any tax positions have met the recognition threshold and has measured the Corporations exposure to those tax positions. Management believes that the Corporation has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years of tax returns filed (four years for California). Any interest or penalties assessed to the Corporation are recorded in operating expenses. No interest or penalties from federal or state tax authorities were recorded in the accompanying financial statements.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

LEASING FEES $18519

Part XII, Line 2D: Other expenses and losses per audited F/S

LEASING FEES $18519

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1SENIOR EDUCATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2LIBRARY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt5President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
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IRS990/OtherExpensesGrp/Desc1OTHER OPERATING EXPENSES
IRS990/OtherExpensesGrp/Desc2TAXES
IRS990/OtherExpensesGrp/Desc3DIRECT AND INDIRECT ALLOCATION
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IRS990/ProgSrvcAccomActy2Grp/Desc0Jewish Literacy: Our Jewish Literacy programs build Jewish Literacy by expanding Jewish literacy and learning through the Jewish Community Library and through diverse new channels to Jewish learning.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.79$0.15$6.64$2.00$2.14$0.14
2023Detailed filing. Detailed filing data is available for this year.$6.70$0.08$6.62$3.00$2.20$0.80
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.03$0.19$5.84$2.30$2.18$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.08$0.08$6.00$2.24$2.00$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.81$0.38$5.43$2.56$2.43$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.56$0.26$5.30$2.36$2.39$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.86$0.52$5.34$2.51$2.57$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.56$0.17$5.40$6.26$2.62$3.63
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.19$1.62$2.09$2.47$0.38
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$1.23$2.00$4.19$2.45$1.73
2014Summary only. Only limited summary data is available for this year.$1.68$1.38$0.30$2.30$2.55$0.25
2013Summary only. Only limited summary data is available for this year.$1.96$0.21$1.75$2.93$2.64$0.29
2012Summary only. Only limited summary data is available for this year.$2.01$0.55$1.46$3.49$4.88$1.39
2011Summary only. Only limited summary data is available for this year.$3.09$0.25$2.85$5.90$6.27$0.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.46$0.24$3.21$5.90