Hebrew Learning Circles INC FY2020 filing

Nyack, NYUnknown exempt organization EIN 30-0553213Revenue $109K in FY2020

On file with the IRSPo Box 212 · Nyack, NY

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To provide jewish Learning, culture and spirituality for the independent jewish and interfaith family through education, celebration and commemoration.

75¢ of each $1 spent went to programs.
$39K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average deficit $28K a year · 24% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$39K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$109K
183% of total assets
Concern: liabilities are 183% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$109K
Spent
$148K
To programs
75%
Net assets
−$50K
By yearFY2020–FY2022
Revenue
$109K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$109K
FY2021$116K
FY2022$125K
Expenses
$148K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$148K
FY2021$169K
FY2022$118K
Net assets
−$50K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$50K
FY2021−$102K
FY2022$0

From the FY2020 Form 990 (year ending July 2020) · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2022) →

Is it real?

Yes. Exemption reinstated (2015-12-15). Per the IRS revocation list. Latest filing on record: FY2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $111K Management & general 25% · $37K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $39K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
President/Director
$39,000Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021FY2020
Rabbi Reuben Modek$12,063$48,615$39,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Hebrew Learning Circles INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers Jewish learning, culture, and spirituality through education and celebrations.

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Provided by the organization

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1 program · $111K · in their own filed words · FY2019
01

Provided the jewish and interfaith community jewish learning culture and spirituality

$111Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$109K
Ln 12
Fees for servicesLn 2g$77K
Gifts and grantsLn 1h$32K
Other incomeLn 4–11$585
Money outPt IX
$148K
Ln 25
Programscol B$111K
Managementcol C$37K
Owns and owesPt X
−$50K
net assets · Ln 32
Cash and savingsLn 1–2$52K
Total assetsLn 16$59K
LiabilitiesLn 26$109K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$32K
Fees for servicesLn 2g$77K
Other incomeLn 4–11$585
Total revenueLn 12$109K
Assets in detailPt X, end of year
CashLn 1$52K
Cash and savings togetherLn 1–2$52K
Land, buildings, equipmentLn 10c$4K
Other assetsLn 15$3K
Total assetsLn 16$59K
LiabilitiesLn 26$109K
Net assetsLn 32−$50K
OperationsPt I, VI
EmployeesI 51
VolunteersI 65
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$8K$52K
Land, buildings, equipmentLn 10c$7K$4K
Total assetsLn 16$16K$59K
LiabilitiesLn 26$26K$109K
Net assetsLn 32−$10K−$50K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$39K$35K$4K$0
Other salaries and wagesLn 7$33K$30K$3K$0
Pension plan contributionsLn 8$5K$5K$501$0
Accounting feesLn 11c$18K$0$18K$0
Advertising and promotionLn 12$3K$3K$0$0
Office expensesLn 13$4K$3K$796$0
OccupancyLn 16$12K$10K$1K$0
TravelLn 17$6K$6K$0$0
Conferences, conventions and meetingsLn 19$442$442$0$0
InterestLn 20$2K$2K$0$0
Depreciation, depletion and amortizationLn 22$3K$2K$561$0
InsuranceLn 23$4K$3K$892$0
Other expenses (24a–d)Ln 24$14K$11K$3K$0
All other expensesLn 24e$6K$614$5K$0
Total functional expensesLn 25$148K$111K$37K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $125K$118K$7K$0 990 PDF
FY2021 $116K$169K−$52K−$102K 990 PDF
FY2020 Viewing $109K$148K−$39K−$50K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $109,089 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $63,834$31,704
I-9 Program service revenuePrior year $51,461$76,800
I-10 Investment income$0
I-11 Other revenuePrior year $409$585
I-12 Total revenuePrior year $115,704$109,089
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $66,275$77,158
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $62,190$71,274
I-18 Total expensesPrior year $128,465$148,432
I-19 Revenue less expensesPrior year −$12,761−$39,343
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $109,089 across 5 lines filed
VIII-1f All other contributions, gifts and grants$31,704
VIII-1h Total contributions, gifts and grants$31,704
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$76,800
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $585 · Unrelated business $0 · Excluded from tax $0$585
VIII-12 Total revenueRelated to mission $77,385 · Unrelated business $0 · Excluded from tax $0$109,089
Part IX · Statement of functional expenses $148,432 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $35,100 · Management $3,900 · Fundraising $0$39,000
IX-7 Other salaries and wagesPrograms $29,746 · Management $3,406 · Fundraising $0$33,152
IX-8 Pension plan contributionsPrograms $4,505 · Management $501 · Fundraising $0$5,006
IX-11c Accounting feesPrograms $0 · Management $18,086 · Fundraising $0$18,086
IX-12 Advertising and promotionPrograms $3,262 · Management $0 · Fundraising $0$3,262
IX-13 Office expensesPrograms $3,185 · Management $796 · Fundraising $0$3,981
IX-16 OccupancyPrograms $10,356 · Management $1,151 · Fundraising $0$11,507
IX-17 TravelPrograms $5,690 · Management $0 · Fundraising $0$5,690
IX-19 Conferences, conventions and meetingsPrograms $442 · Management $0 · Fundraising $0$442
IX-20 InterestPrograms $1,891 · Management $0 · Fundraising $0$1,891
IX-22 Depreciation, depletion and amortizationPrograms $2,245 · Management $561 · Fundraising $0$2,806
IX-23 InsurancePrograms $2,677 · Management $892 · Fundraising $0$3,569
IX-24 Other expenses (24a–d)Programs $11,352 · Management $2,652 · Fundraising $0$14,004
IX-24e All other expensesPrograms $614 · Management $5,422 · Fundraising $0$6,036
IX-25 Total functional expensesPrograms $111,065 · Management $37,367 · Fundraising $0$148,432
Part X · Balance sheet $59,495 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $7,820$52,395
X-4 Accounts receivable$241
X-10c Land, buildings and equipment, netStart of year $7,015$4,209
X-15 Other assetsStart of year $1,150$2,650
X-16 Total assetsStart of year $15,985$59,495
X-17 Accounts payable and accrued expensesStart of year $1,631$13,903
X-25 Other liabilitiesStart of year $24,536$95,117
X-26 Total liabilitiesStart of year $26,167$109,020
X-27 Net assets without donor restrictionsStart of year −$10,182−$49,525
X-32 Total net assets or fund balancesStart of year −$10,182−$49,525
X-33 Total liabilities and net assetsStart of year $15,985$59,495
Part XI · Reconciliation of net assets −$49,525 net assets at year end
XI-1 Total revenue$109,089
XI-2 Total expenses$148,432
XI-3 Revenue less expenses−$39,343
XI-4 Net assets at start of year−$10,182
XI-10 Net assets at end of year−$49,525

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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