Religious preschool

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$41K 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

FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average deficit $3K a year · under 1% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$41K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 5.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $36K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 4 voting members
Concern: none of 4 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$511K
+201% vs prior year
Spent
$368K
To programs
100%
Net assets
$193K
By yearFY2021–FY2024
Revenue
$511K
FY2022▲ +201%
Tap a bar for its year
Revenue by fiscal year
FY2021$170K
FY2022$511K
FY2023$378K
FY2024$572K
Expenses
$368K
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022$368K
FY2023$541K
FY2024$560K
Net assets
$193K
FY2022▲ +285%
Tap a bar for its year
Net assets by fiscal year
FY2021$50K
FY2022$193K
FY2023$31K
FY2024$42K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2021.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $368K

Form 990 Part IX, line 25. 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; $41K paid to officers and key staff.

Part VII, Section A · reportable compensation
Principal
$41,190Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Irene Kohr’s $41K as Principal is at the 32nd 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

NameFY2022FY2021
Irene Kohr$41,190$41,190

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.

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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

Gan Ephraim INC is an education nonprofit based in Bexley, OH.

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Provided by the organization

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1 program · $368K · in their own filed words · FY2022
01

Providing jewish preschool education to children aged 2 to 5

$368Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$36K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$511K
Ln 12
Fees for servicesLn 2g$324K
Gifts and grantsLn 1h$187K
Money outPt IX
$368K
Ln 25
Programscol B$368K
Owns and owesPt X
$193K
net assets · Ln 32
Cash and savingsLn 1–2$177K
Total assetsLn 16$194K
LiabilitiesLn 26$1K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$187K
Government grantsLn 1e$182K
Fundraising eventsLn 1c$5K
Fees for servicesLn 2g$324K
Total revenueLn 12$511K
Assets in detailPt X, end of year
CashLn 1$177K
Cash and savings togetherLn 1–2$177K
Land, buildings, equipmentLn 10c$17K
Total assetsLn 16$194K
LiabilitiesLn 26$1K
Net assetsLn 32$193K
OperationsPt I, VI
EmployeesI 531
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$33K$177K
Land, buildings, equipmentLn 10c$17K$17K
Total assetsLn 16$50K$194K
LiabilitiesLn 26$0$1K
Net assetsLn 32$50K$193K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$500$500
Other salaries and wagesLn 7$246K$246K
Payroll taxesLn 10$19K$19K
Legal feesLn 11b$197$197
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$42K$42K
Advertising and promotionLn 12$100$100
Office expensesLn 13$38$38
OccupancyLn 16$16K$16K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$31K$31K
All other expensesLn 24e$8K$8K
Total functional expensesLn 25$368K$368K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 9, 2025 $572K$560K$12K$42K 990 PDF
FY2023Filed with the IRS Nov 12, 2024 $378K$541K−$162K$31K 990 PDF
FY2022 ViewingFiled with the IRS Jun 29, 2023 $511K$368K$143K$193K 990 PDF
FY2021Filed with the IRS Aug 16, 2022 $170K$50K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $510,875 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $186,820$186,820
I-9 Program service revenuePrior year $324,055$324,055
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $510,875$510,875
I-13 Grants and similar amounts paidPrior year $500$500
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $246,263$265,102
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $121,280$102,441
I-18 Total expensesPrior year $368,043$368,043
I-19 Revenue less expensesPrior year $142,832$142,832
Part VI · Governance 0 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members0
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $510,875 across 5 lines filed
VIII-1c Fundraising events$5,000
VIII-1e Government grants$181,820
VIII-1h Total contributions, gifts and grants$186,820
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $324,055$324,055
VIII-12 Total revenueRelated to mission $324,055 · Unrelated business $0 · Excluded from tax $0$510,875
Part IX · Statement of functional expenses $368,043 across 12 lines filed
IX-1 Grants to domestic organizationsPrograms $500$500
IX-7 Other salaries and wagesPrograms $246,263$246,263
IX-10 Payroll taxesPrograms $18,839$18,839
IX-11b Legal feesPrograms $197$197
IX-11c Accounting feesPrograms $3,269$3,269
IX-11g Other fees for servicesPrograms $41,734$41,734
IX-12 Advertising and promotionPrograms $100$100
IX-13 Office expensesPrograms $38$38
IX-16 OccupancyPrograms $15,500$15,500
IX-23 InsurancePrograms $2,508$2,508
IX-24 Other expenses (24a–d)Programs $30,959$30,959
IX-24e All other expensesPrograms $8,136$8,136
IX-25 Total functional expensesPrograms $368,043 · Management $0 · Fundraising $0$368,043
Part X · Balance sheet $194,099 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $33,369$177,354
X-10c Land, buildings and equipment, netStart of year $16,745$16,745
X-16 Total assetsStart of year $50,114$194,099
X-17 Accounts payable and accrued expenses$1,153
X-26 Total liabilitiesStart of year $0$1,153
X-27 Net assets without donor restrictionsStart of year $50,114$192,946
X-32 Total net assets or fund balancesStart of year $50,114$192,946
X-33 Total liabilities and net assetsStart of year $50,114$194,099
Part XI · Reconciliation of net assets $192,946 net assets at year end
XI-1 Total revenue$510,875
XI-2 Total expenses$368,043
XI-3 Revenue less expenses$142,832
XI-4 Net assets at start of year$50,114
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$192,946

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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