Civic Intelligence

Los Angeles Community Eruv

EIN 95-3287926 • 501(c)3 • Los Angeles, CA

Profile

The Organization's primary mission is to provide the greater Los Angeles Jewish Community with an Eruv structure. This structure enables the members of the community that are Sabbath observant to carry on the Sabbath and Yom Kippur outsides their homes. Traditional Orthodox Judaism follows the Torah which forbids carrying or transferring items from one public domain to another on the Sabbath absent the presence of such a structure. In furtherance of this program and objective, the Organization maintains and repairs the Eruv structure weekly and alerts the community when the structure is valid or invalid. All contributions are utilized for the maintenance and repair of the structure.

P O Box 35028Los Angeles, CA 90035

www.laeruv.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

24th percentile

-18%

Higher net margin than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$38,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 28.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

16th percentile

-68%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

-12%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$11,234

Down $24,349 (-68%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$11,234

Down $24,349 (-68%) from 2023

Revenue

Down

$132,027

Down $18,162 (-12%) from 2023

Expenses

Up

$156,376

Up $14,392 (+10%) from 2023

Net Income

Down

-$24,349

Down $32,554 (-397%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2003: $0Liabilities 2003: $02003Assets 2004: $10,094Liabilities 2004: $02004Assets 2005: $3,307Liabilities 2005: $02005Assets 2008: $41,265Liabilities 2008: $13,0002008Assets 2009: $26,981Liabilities 2009: $1,0002009Assets 2010: $35,615Liabilities 2010: $02010Assets 2011: $40,805Liabilities 2011: $02011Assets 2012: $8,937Liabilities 2012: $02012Assets 2013: $213Net Assets 2013: $2132013Assets 2014: $66,150Net Assets 2014: $66,1502014Assets 2015: $9,858Net Assets 2015: $9,8582015Assets 2016: $140,877Liabilities 2016: $46,000Net Assets 2016: $94,8772016Assets 2017: $126,995Net Assets 2017: $126,9952017Assets 2018: $130,349Net Assets 2018: $130,3492018Assets 2019: $109,436Net Assets 2019: $109,4362019Assets 2021: $49,687Net Assets 2021: $49,6872021Assets 2022: $27,377Net Assets 2022: $27,3772022Assets 2023: $35,583Net Assets 2023: $35,5832023Assets 2024: $11,234Net Assets 2024: $11,2342024

Highlighted filing

2024

Assets$11,234
Liabilities-
Net Assets$11,234

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2003: $19,748Expenses 2003: $0Net Income 2003: $19,7482003Revenue 2004: $32,695Expenses 2004: $42,349Net Income 2004: -$9,6542004Revenue 2005: $44,688Expenses 2005: $51,475Net Income 2005: -$6,7872005Revenue 2008: $93,354Expenses 2008: $70,084Net Income 2008: $23,2702008Revenue 2009: $59,932Expenses 2009: $62,216Net Income 2009: -$2,2842009Revenue 2010: $72,999Expenses 2010: $63,365Net Income 2010: $9,6342010Revenue 2011: $84,751Expenses 2011: $77,561Net Income 2011: $7,1902011Revenue 2012: $70,269Expenses 2012: $79,233Net Income 2012: -$8,9642012Revenue 2013: $64,600Expenses 2013: $73,274Net Income 2013: -$8,6742013Revenue 2014: $135,588Expenses 2014: $69,651Net Income 2014: $65,9372014Revenue 2015: $60,080Expenses 2015: $116,372Net Income 2015: -$56,2922015Revenue 2016: $212,527Expenses 2016: $127,508Net Income 2016: $85,0192016Revenue 2017: $164,768Expenses 2017: $132,649Net Income 2017: $32,1192017Revenue 2018: $133,575Expenses 2018: $130,231Net Income 2018: $3,3442018Revenue 2019: $112,030Expenses 2019: $132,943Net Income 2019: -$20,9132019Revenue 2021: $165,029Expenses 2021: $139,794Net Income 2021: $25,2352021Revenue 2022: $99,729Expenses 2022: $121,967Net Income 2022: -$22,2382022Revenue 2023: $150,189Expenses 2023: $141,984Net Income 2023: $8,2052023Revenue 2024: $132,027Expenses 2024: $156,376Net Income 2024: -$24,3492024

Highlighted filing

2024

Revenue$132,027
Expenses$156,376
Net Income-$24,349

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.11$0.11$1.32$1.56$0.24
2023Detailed filing. Detailed filing data is available for this year.$0.36$0.36$1.50$1.42$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.27$0.27$1.00$1.22$0.22
2021Detailed filing. Detailed filing data is available for this year.$0.50$0.50$1.65$1.40$0.25
2019Detailed filing. Detailed filing data is available for this year.$1.09$1.09$1.12$1.33$0.21
2018Detailed filing. Detailed filing data is available for this year.$1.30$1.30$1.34$1.30$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.27$1.27$1.65$1.33$0.32
2016Detailed filing. Detailed filing data is available for this year.$1.41$0.46$0.95$2.13$1.28$0.85
2015Detailed filing. Detailed filing data is available for this year.$0.10$0.10$0.60$1.16$0.56
2014Detailed filing. Detailed filing data is available for this year.$0.66$0.66$1.36$0.70$0.66
2013Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.65$0.73$0.09
2012Summary only. Only limited summary data is available for this year.$0.09$0.00$0.70$0.79$0.09
2011Summary only. Only limited summary data is available for this year.$0.41$0.00$0.85$0.78$0.07
2010Summary only. Only limited summary data is available for this year.$0.36$0.00$0.73$0.63$0.10
2009Summary only. Only limited summary data is available for this year.$0.27$0.01$0.60$0.62$0.02
2008Summary only. Only limited summary data is available for this year.$0.41$0.13$0.93$0.70$0.23
2005Summary only. Only limited summary data is available for this year.$0.03$0.00$0.45$0.51$0.07
2004Summary only. Only limited summary data is available for this year.$0.10$0.00$0.33$0.42$0.10
2003Summary only. Only limited summary data is available for this year.$0.00$0.00$0.20$0.00$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jan 10, 2026
Return Version
2024v5.2
Gross Receipts
$132,027
Mission and Program Overview

Mission

The Organization's primary mission is to provide the greater Los Angeles Jewish Community with an Eruv structure. This structure enables the members of the community that are Sabbath observant to carry on the Sabbath and Yom Kippur outsides their homes. Traditional Orthodox Judaism follows the Torah which forbids carrying or transferring items from one public domain to another on the Sabbath absent the presence of such a structure. In furtherance of this program and objective, the Organization maintains and repairs the Eruv structure weekly and alerts the community when the structure is valid or invalid. All contributions are utilized for the maintenance and repair of the structure.

Program Services

DescriptionGrantsExpenses
Review, Repair and Maintenance of the entire perimeter of the Eruv Structure by qualified and ordained Rabbis on a weekly basis.-$156,377
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Howard WitkinSecretaryPT$38,000-$38,000
Dimitry FarberovSecretary-$0--
Michael WanderCFO-$0--
Filing and Contact Details

Filer

Filer Name
Los Angeles Community Eruv
EIN
95-3287926
Phone
3108760320
Address
P O Box 35028, Los Angeles, CA 90035

Signing Officer

Name
Dimitry Farberov
Title
Secretary
Signed
2026-01-10
Discuss with paid preparer
Yes

Preparer

Firm
Yosef Y Manela CPA APC
Address
6300 Wilshire Blvd Suite 2030, Los Angeles, CA 90048
Preparer
Yosef Y Manela CPA APC
Phone
3237820818
Supplemental Narrative

Additional Explanations

Other Expenses.1001

Advertising and Promotion $5189

Other Expenses.1012

Insurance $6765

Other Expenses.1

Outside Labor $34451

Other Expenses.2

Travel $7712

Other Expenses.3

Processing Fee $1071

Other Expenses.4

Telephone $800

Raw XML Appendix157 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Dimitry Farberov
IRS990EZ/BooksInCareOfDetail/PhoneNum03108760320
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01520 S Shenandoah St 304
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Los Angeles
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd090035
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt035583
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt011234
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0132027
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-24349
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06636
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt035583
IRS990EZ/Form990TotalAssetsGrp/EOYAmt011234
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0132027
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt035583
IRS990EZ/NetAssetsOrFundBalancesEOYAmt011234
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt035583
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt011234
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt113.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt138000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Dimitry Farberov
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Howard Witkin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Michael Wander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CFO
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt055988
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The Organization's primary mission is to provide the greater Los Angeles Jewish Community with an Eruv structure. This structure enables the members of the community that are Sabbath observant to carry on the Sabbath and Yom Kippur outsides their homes. Traditional Orthodox Judaism follows the Torah which forbids carrying or transferring items from one public domain to another on the Sabbath absent the presence of such a structure. In furtherance of this program and objective, the Organization maintains and repairs the Eruv structure weekly and alerts the community when the structure is valid or invalid. All contributions are utilized for the maintenance and repair of the structure.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Review, Repair and Maintenance of the entire perimeter of the Eruv Structure by qualified and ordained Rabbis on a weekly basis.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0156377
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt093752
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0156376
IRS990EZ/TotalProgramServiceExpensesAmt0156377
IRS990EZ/TotalRevenueAmt0132027
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0http://www.laeruv.com/
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0132027
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0150189
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt099729
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0162529
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt043056
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0587530
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0587530
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0132027
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0150189
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt099729
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0162529
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt043056
IRS990ScheduleA/Total509Grp/TotalAmt0587530
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0132027
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0150189
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt099729
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0162529
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt043056
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0587530
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $5189
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $6765
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Outside Labor $34451
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Travel $7712
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Processing Fee $1071
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Telephone $800
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Dimitry Farberov
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-10
ReturnHeader/DisasterReliefTxt0Los Angeles County Fire
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Los Angeles Community Eruv
ReturnHeader/Filer/BusinessNameControlTxt0LOSA
ReturnHeader/Filer/EIN0953287926
ReturnHeader/Filer/PhoneNum03108760320
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 35028
ReturnHeader/Filer/USAddress/CityNm0Los Angeles
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090035
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Yosef Y Manela CPA APC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06300 Wilshire Blvd Suite 2030
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Los Angeles
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090048
ReturnHeader/PreparerPersonGrp/PhoneNum03237820818
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Yosef Y Manela CPA APC
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-01-13T13:57:59-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.