Makom Community FY2023 filing

Tax-deductible

Philadelphia, PA501(c)(3)EducationEIN 46-4777001Revenue $896K in FY2023

On file with the IRSmakomcommunity.org2401 Washington Ave 1st Floor C1, 19146-2437 · Philadelphia, PATax-exempt since Dec 2015Publicly supported charity — 170(b)(1)(A)(vi)

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Makom Community provides daily, high-quality afterschool care and Jewish education for children ages 4-11.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$98K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average deficit $12K a year · 2% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$98K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $320K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$3K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$896K
+15% vs prior year
Spent
$991K
To programs
89%
Net assets
$220K
By yearFY2020–FY2025
Revenue
$896K
FY2023▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2020$382K
FY2021$495K
FY2022$781K
FY2023$896K
FY2024$948K
FY2025$782K
Expenses
$991K
FY2023▲ +42%
Tap a bar for its year
Expenses by fiscal year
FY2020$291K
FY2021$444K
FY2022$698K
FY2023$991K
FY2024$923K
FY2025$1.0M
Net assets
$220K
FY2023▼ -30%
Tap a bar for its year
Net assets by fiscal year
FY2020$180K
FY2021$231K
FY2022$314K
FY2023$220K
FY2024$245K
FY2025$17K

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2015.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $877K Management & general 11% · $108K Fundraising 1% · $6K

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

5 people listed on the 990; $98K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$98,180Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Beverly Socher Lerner’s $110K as Executive Director is at the 87th percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Beverly Socher Lerner$109,620$104,100$98,180$82,125$78,000$78,000

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 Makom Community 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 15aYes

Programs and updates

Offers daily afterschool care and Jewish education for children.

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Provided by the organization

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1 program · $877K · in their own filed words · FY2022
01

Makom Community provides afterschool enrichment programming for students as well as educational programming for their families. Makom has also provided camp days for children to care for and educate children while their parents and or guardians were working.

$877Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 6 funders →
Grants paid · 2 grants · $40K · 2023–2024
Unitemized GrantFY2024$27,088
Unitemized GrantFY2023$12,510

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$896K
Ln 12
Fees for servicesLn 2g$537K
Gifts and grantsLn 1h$356K
Investment incomeLn 3$3K
Money outPt IX
$991K
Ln 25
Programscol B$877K
Managementcol C$108K
Fundraisingcol D$6K
Owns and owesPt X
$220K
net assets · Ln 32
Cash and savingsLn 1–2$184K
Total assetsLn 16$223K
LiabilitiesLn 26$3K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$356K
Fees for servicesLn 2g$537K
Investment incomeLn 3$3K
Total revenueLn 12$896K
Assets in detailPt X, end of year
CashLn 1$184K
Cash and savings togetherLn 1–2$184K
Land, buildings, equipmentLn 10c$31K
Other assetsLn 15$8K
Total assetsLn 16$223K
LiabilitiesLn 26$3K
Net assetsLn 32$220K
OperationsPt I, VI
EmployeesI 511
VolunteersI 610
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$272K$184K
Land, buildings, equipmentLn 10c$36K$31K
Total assetsLn 16$316K$223K
LiabilitiesLn 26$1K$3K
Net assetsLn 32$314K$220K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$12K$12K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$98K$88K$10K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$564K$508K$56K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$16K$14K$2K
Payroll taxesLn 10$54K$48K$5K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$0
Office expensesLn 13$12K$6K$6K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$113K$102K$11K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$49K$30K$13K$6K
All other expensesLn 24e$52K$52K
Total functional expensesLn 25$991K$877K$108K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $782K$1.0M−$228K$17K 990 PDF
FY2024 $948K$923K$24K$245K 990 PDF
FY2023 Viewing $896K$991K−$94K$220K 990 PDF
FY2022 $781K$698K$83K$314K 990 PDF
FY2021 $495K$444K$51K$231K 990 PDF
FY2020 $382K$291K$90K$180K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $896,349 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $312,429$356,373
I-9 Program service revenuePrior year $412,265$536,962
I-10 Investment incomePrior year $26$3,014
I-11 Other revenuePrior year $56,289$0
I-12 Total revenuePrior year $781,009$896,349
I-13 Grants and similar amounts paidPrior year $10,665$12,260
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $495,747$731,914
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $191,113$246,402
I-18 Total expensesPrior year $697,525$990,576
I-19 Revenue less expensesPrior year $83,484−$94,227
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $896,349 across 5 lines filed
VIII-1f All other contributions, gifts and grants$356,373
VIII-1h Total contributions, gifts and grants$356,373
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$536,962
VIII-3 Investment income$3,014
VIII-12 Total revenue$896,349
Part IX · Statement of functional expenses $990,576 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $12,260$12,260
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $88,362 · Management $9,818$98,180
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $507,748 · Management $56,416$564,164
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $14,224 · Management $1,581$15,805
IX-10 Payroll taxesPrograms $48,388 · Management $5,377$53,765
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $4,300$4,300
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $5,910 · Management $5,911$11,821
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $101,850 · Management $11,317$113,167
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $4,149$4,149
IX-23 InsurancePrograms $12,078$12,078
IX-24 Other expenses (24a–d)Programs $29,768 · Management $13,263 · Fundraising $5,828$48,859
IX-24e All other expensesPrograms $52,028$52,028
IX-25 Total functional expensesPrograms $876,765 · Management $107,983 · Fundraising $5,828$990,576
Part X · Balance sheet $223,294 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $271,885$183,632
X-10c Land, buildings and equipment, netStart of year $35,571$31,422
X-15 Other assetsStart of year $8,240$8,240
X-16 Total assetsStart of year $315,696$223,294
X-17 Accounts payable and accrued expensesStart of year $1,380$3,205
X-26 Total liabilitiesStart of year $1,380$3,205
X-27 Net assets without donor restrictionsStart of year $314,316$198,287
X-28 Net assets with donor restrictions$21,802
X-32 Total net assets or fund balancesStart of year $314,316$220,089
X-33 Total liabilities and net assetsStart of year $315,696$223,294
Part XI · Reconciliation of net assets $220,089 net assets at year end
XI-1 Total revenue$896,349
XI-2 Total expenses$990,576
XI-3 Revenue less expenses−$94,227
XI-4 Net assets at start of year$314,316
XI-10 Net assets at end of year$220,089

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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