Liumi INC FY2024 filing

Tax-deductible

Delray Beach, FL501(c)(3)ReligionEIN 90-1003746Revenue $710K in FY2024

On file with the IRSliumiisrael.com8720 156th CT S, 33446-9770 · Delray Beach, FLTax-exempt since Jul 2014Publicly supported charity — 170(b)(1)(A)(vi)

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Liumi offers spiritual guidance, inspiration and education around jewish life, including joyful shabbat and holiday celebrations, lice cycle events and more

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$82K 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

FY2024 · 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 5
filings with a surplus
Average surplus $148K a year · 26% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 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
$82K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$603K
43% of total assets
Looks good: liabilities are 43% of assets; 50% or less.
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
$710K
+15% vs prior year
Spent
$525K
To programs
100%
Net assets
$800K
By yearFY2021–FY2025
Revenue
$710K
FY2024▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2021$320K
FY2022$614K
FY2023$617K
FY2024$710K
FY2024$272K
FY2025$541K
Expenses
$525K
FY2024▲ +28%
Tap a bar for its year
Expenses by fiscal year
FY2021$317K
FY2022$210K
FY2023$409K
FY2024$525K
FY2024$211K
FY2025$598K
Net assets
$800K
FY2024▲ +30%
Tap a bar for its year
Net assets by fiscal year
FY2021$189K
FY2022$407K
FY2023$615K
FY2024$800K
FY2024$807K
FY2025$750K

From the FY2024 Form 990 (year ending July 2024) · see the original

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You’re viewing the FY2024 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 Jul 2014.

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% · $525K

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

4 people listed on the 990; $82K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Vice Preside
$40,769Pt VII · Sec A
President
$40,769Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Brian Plotkin’s $41K as Vice President is at the 41st percentile of top reported officer pay among 2133 $100K–1M religion 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 · 2 named individuals · Part VII

NameFY2024FY2024FY2023
Brian Plotkin$40,769$40,769$2,500
Sandy Plotkin$40,769$40,769—

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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Offers spiritual guidance and education for Jewish life, including celebrations and life cycle events.

Questions for Liumi INC

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Provided by the organization

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1 program · $525K · in their own filed words · FY2023
01

Liumi offers spiritual guidance, inspiration and education around jewish life, including joyful shabbat and holiday celebrations, lice cycle events and more

$525Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$1K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$710K
Ln 12
Gifts and grantsLn 1h$641K
Fees for servicesLn 2g$88K
Investment incomeLn 3$8K
Money outPt IX
$525K
Ln 25
Programscol B$525K
Owns and owesPt X
$800K
net assets · Ln 32
Cash and savingsLn 1–2$353K
Total assetsLn 16$1.4M
LiabilitiesLn 26$603K
PeoplePt VI, VII
4
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$641K
Fees for servicesLn 2g$88K
Investment incomeLn 3$8K
Total revenueLn 12$710K
Assets in detailPt X, end of year
CashLn 1$353K
Cash and savings togetherLn 1–2$353K
Land, buildings, equipmentLn 10c$1.0M
Total assetsLn 16$1.4M
LiabilitiesLn 26$603K
Net assetsLn 32$800K
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
Fiscal year endsHeaderJuly
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 FY24End FY24
Cash and savingsLn 1–2$183K$353K
Land, buildings, equipmentLn 10c$1.0M$1.0M
Total assetsLn 16$1.2M$1.4M
LiabilitiesLn 26$600K$603K
Net assetsLn 32$615K$800K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$161K$161K
Payroll taxesLn 10$14K$14K
Legal feesLn 11b$10K$10K
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$7K$7K
Office expensesLn 13$5K$5K
TravelLn 17$5K$5K
Conferences, conventions and meetingsLn 19$148K$148K
InterestLn 20$20K$20K
Depreciation, depletion and amortizationLn 22$69K$69K
InsuranceLn 23$20K$20K
Other expenses (24a–d)Ln 24$51K$51K
All other expensesLn 24e$12K$12K
Total functional expensesLn 25$525K$525K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $541K$598K−$58K$750K 990 PDF
FY2024 Viewing $710K$525K$185K$800K 990 PDF
FY2023 $617K$409K$208K$615K 990 PDF
FY2022 $614K$210K$404K$407K 990 PDF
FY2021 $320K$317K$2K$189K 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 FY2024 990 (6 parts)
Part I · Summary $709,525 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $547,189$640,896
I-9 Program service revenuePrior year $62,393$87,588
I-10 Investment incomePrior year $5,750$8,339
I-11 Other revenuePrior year $1,686−$27,298
I-12 Total revenuePrior year $617,018$709,525
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $124,992$174,878
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $283,953$349,886
I-18 Total expensesPrior year $408,945$524,764
I-19 Revenue less expensesPrior year $208,073$184,761
Part VI · Governance 4 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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 $709,525 across 6 lines filed
VIII-1f All other contributions, gifts and grants$640,896
VIII-1h Total contributions, gifts and grants$640,896
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $87,588$87,588
VIII-3 Investment incomeExcluded from tax $8,339$8,339
VIII-6 Net rental income or lossUnrelated business −$27,298−$27,298
VIII-12 Total revenueRelated to mission $87,588 · Unrelated business −$27,298 · Excluded from tax $8,339$709,525
Part IX · Statement of functional expenses $524,764 across 13 lines filed
IX-7 Other salaries and wagesPrograms $160,951$160,951
IX-10 Payroll taxesPrograms $13,927$13,927
IX-11b Legal feesPrograms $9,650$9,650
IX-11g Other fees for servicesPrograms $3,932$3,932
IX-12 Advertising and promotionPrograms $6,670$6,670
IX-13 Office expensesPrograms $4,991$4,991
IX-17 TravelPrograms $4,835$4,835
IX-19 Conferences, conventions and meetingsPrograms $147,946$147,946
IX-20 InterestPrograms $20,002$20,002
IX-22 Depreciation, depletion and amortizationPrograms $68,878$68,878
IX-23 InsurancePrograms $19,814$19,814
IX-24 Other expenses (24a–d)Programs $50,670$50,670
IX-24e All other expensesPrograms $12,498$12,498
IX-25 Total functional expensesPrograms $524,764 · Management $0 · Fundraising $0$524,764
Part X · Balance sheet $1,402,374 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $182,768$352,528
X-10c Land, buildings and equipment, netStart of year $1,032,017$1,049,846
X-16 Total assetsStart of year $1,214,785$1,402,374
X-25 Other liabilities$2,828
X-26 Total liabilitiesStart of year $600,000$602,828
X-27 Net assets without donor restrictionsStart of year $614,785$799,546
X-32 Total net assets or fund balancesStart of year $614,785$799,546
X-33 Total liabilities and net assetsStart of year $1,214,785$1,402,374
Part XI · Reconciliation of net assets $799,546 net assets at year end
XI-1 Total revenue$709,525
XI-2 Total expenses$524,764
XI-3 Revenue less expenses$184,761
XI-4 Net assets at start of year$614,785
XI-10 Net assets at end of year$799,546

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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