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LILLIAN & ALBERT SMALL CAPITAL JEWISH MUSEUM INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LILLIAN & ALBERT SMALL CAPITAL JEWISH MUSEUM INC (EIN 52-6064549)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-11
IRS object ID
202402859349300535
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-11T10:08:47-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN582676261PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Rogers & Company PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18300 Boone Boulevard Suite 600AddressLine1Txt
CityViennaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22182ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN526064549EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Lillian and Albert Small Capital JewishBusinessNameLine1Txt
Business Name Line2Museum IncBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlLILLBusinessNameControlTxt
Phone2027890900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1575 3rd Street NWAddressLine1Txt
CityWashingtonCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20001ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonStuart YoungentobPersonNm
Person TitleTreasurerPersonTitleTxt
Phone2027890900PhoneNum
Signature2024-09-27SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonYong Zhang CPAPreparerPersonNm
PTINP01249785PTIN
Phone7038930300PhoneNum
Preparation2024-09-27PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerStuart YoungentobPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1575 3rd Street NWAddressLine1Txt
CityWashingtonCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20001ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,237,780GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.capitaljewishmuseum.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1960FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionSee Schedule O.ActivityOrMissionDesc
Voting Members Governing Body29VotingMembersGoverningBodyCnt
Voting Members Independent29VotingMembersIndependentCnt
Total Employee23TotalEmployeeCnt
Total Volunteers29TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,222,982PYContributionsGrantsAmt
CY Contributions Grants$1,866,943CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$116,562CYProgramServiceRevenueAmt
PY Investment Income$303,681PYInvestmentIncomeAmt
CY Investment Income$132,004CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$45,121CYOtherRevenueAmt
PY Total Revenue$1,526,663PYTotalRevenueAmt
CY Total Revenue$2,160,630CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$988,737PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,178,164CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$322,668CYTotalFundraisingExpenseAmt
PY Other Expenses$673,688PYOtherExpensesAmt
CY Other Expenses$2,567,499CYOtherExpensesAmt
PY Total Expenses$1,662,425PYTotalExpensesAmt
CY Total Expenses$3,745,663CYTotalExpensesAmt
PY Revenues Less Expenses-$135,762PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,585,033CYRevenuesLessExpensesAmt
Total Assets BOY$35,682,130TotalAssetsBOYAmt
Total Assets EOY$43,226,380TotalAssetsEOYAmt
Total Liabilities BOY$405,911TotalLiabilitiesBOYAmt
Total Liabilities EOY$9,273,009TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$35,276,219NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$33,953,371NetAssetsOrFundBalancesEOYAmt
MissionSee Schedule O.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,490,586ExpenseAmt
DescMuseum Collections & Exhibitions: Our exhibitions explore the continuing project of building community at the intersection of American democracy and the American Jewish experience in the nation's capital. The interactive core exhibition gives a Jewish context to complex issues relevant to our democracy and encourages visitors to examine multiple perspectives and find ways to take action in their own lives. The Museum opened its doors to the public in June 2023, moving from a capital campaign to a fully operational museum. The museum built out many of its core exhibits in the construction process. The initial opening special exhibit was entitled, The Life and Times of Ruth Bader Ginsburg. This exhibit reflected RBG's remarkable career and incorporated her role and impact in Washington, DC and our country.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$743,706ExpenseAmt
Revenue$116,562RevenueAmt
DescPublic & Educational Programs: We engage Jewish and non-Jewish adults, families, schools, and students in programs and events throughout the region, including walking tours, panel discussions, school visits, community-building events, lectures, and workshops.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$356,271ExpenseAmt
DescCommunications: We continue to increase communication about the core and special exhibitions, public and educational programming at the Museum, and additional information launched a new website with expanded content and implemented new communication strategies to further expand our audience.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,590,563TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of ArtYes (1)CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document39IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee23EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members29GoverningBodyVotingMembersCnt
Independent Voting Member29IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldDCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonStuart Youngentob TreasurerPersonNm
Phone2027890900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1575 3rd Street NWAddressLine1Txt
CityWashingtonCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20001ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Esther Foer
President3.00Yes (X)Yes (X)$0$0$0
Alexandra Horowitz
Vice President3.00Yes (X)Yes (X)$0$0$0
Marlene Singer
Secretary3.00Yes (X)Yes (X)$0$0$0
Eugene Sofer
Treasurer3.00Yes (X)Yes (X)$0$0$0
Albert H Small Jr
At-Large3.00Yes (X)Yes (X)$0$0$0
Sherry Bindeman Kahn
At-Large3.00Yes (X)Yes (X)$0$0$0
Christopher Wolf
At-Large3.00Yes (X)Yes (X)$0$0$0
Stuart Zuckerman
Immediate Past President3.00Yes (X)Yes (X)$0$0$0
Nancy Alper
Trustee3.00Yes (X)$0$0$0
Andrew R Ammerman
Trustee3.00Yes (X)$0$0$0
Gerald Bass
Trustee3.00Yes (X)$0$0$0
Nancy Robinson Breuer
Trustee3.00Yes (X)$0$0$0
Stacy Burdett
Trustee3.00Yes (X)$0$0$0
Dorothy Canter
Trustee3.00Yes (X)$0$0$0
Diane Lipton Dennis
Trustee3.00Yes (X)$0$0$0
Ricki Gerger
Trustee3.00Yes (X)$0$0$0
Melissa Hausfeld
Trustee3.00Yes (X)$0$0$0
Ernest Marcus
Trustee3.00Yes (X)$0$0$0
Howard Morse
Trustee3.00Yes (X)$0$0$0
Lawrence Neff
Trustee3.00Yes (X)$0$0$0
Jules Polonetsky
Trustee3.00Yes (X)$0$0$0
Lauren Racoosin
Trustee3.00Yes (X)$0$0$0
Lisa Reiner
Trustee3.00Yes (X)$0$0$0
Dee Sanae
Trustee3.00Yes (X)$0$0$0
Yolanda Savage-Narva
Trustee3.00Yes (X)$0$0$0
David Silver
Trustee3.00Yes (X)$0$0$0
Pat Silverman
Trustee3.00Yes (X)$0$0$0
Diane Wattenberg
Trustee3.00Yes (X)$0$0$0
Stuart Youngentob
Trustee3.00Yes (X)$0$0$0
Ivy Barsky
Executive Director (ending 06/24)40.00Yes (X)$239,464$0$6,978
Charles Coulomb
COO (ending 09/23)40.00Yes (X)$109,138$0$2,385
FieldValueIRS element (for citing)
Total Reportable Comp From Org$348,602TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$9,363TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Hadley Exhibits Inc
1700 Elmwood AvenueBuffaloNY14207Exhibit Fabrication & Installation$1,987,532
Consigli Construction
72 Sumner StreetMilfordMA01757Building Construction$1,071,728
The Design Minds Inc
10364 Main StreetFairfaxVA22030Exhibits & Signage$219,693
Allied Universal
PO Box 828854PhiladelphiaPA19182Security Services$179,322
Spellerberg Associates LLC
6312 Woodhue DriveAustinTX78745Website Development$156,600
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K7CntrctRcvdGreaterThan100KCnt
Membership Dues$169,733MembershipDuesAmt
Government Grants$442,000GovernmentGrantsAmt
All Other Contributions$1,255,210AllOtherContributionsAmt
Noncash Contributions$156,750NoncashContributionsAmt
Total Contributions$1,866,943TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEducational and prograDesc
Business900099BusinessCd
Total Revenue Column$116,562TotalRevenueColumnAmt
Related Or Exempt Func Income$116,562RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$116,562TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$76,129TotalRevenueColumnAmt
Exclusion$76,129ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$45,652RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$531RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$45,121RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$45,121TotalRevenueColumnAmt
Exclusion$45,121ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$132,494SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$76,619SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$55,875SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$55,875TotalRevenueColumnAmt
Exclusion$55,875ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,160,630TotalRevenueColumnAmt
Related Or Exempt Func Income$116,562RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$177,125ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$357,966TotalAmt
Program Services$237,604ProgramServicesAmt
Management And General$72,192ManagementAndGeneralAmt
Fundraising$48,170FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$685,094TotalAmt
Program Services$454,742ProgramServicesAmt
Management And General$138,163ManagementAndGeneralAmt
Fundraising$92,189FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$5,911TotalAmt
Program Services$3,924ProgramServicesAmt
Management And General$1,192ManagementAndGeneralAmt
Fundraising$795FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$49,996TotalAmt
Program Services$33,185ProgramServicesAmt
Management And General$10,083ManagementAndGeneralAmt
Fundraising$6,728FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$79,197TotalAmt
Program Services$52,567ProgramServicesAmt
Management And General$15,972ManagementAndGeneralAmt
Fundraising$10,658FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$166,784TotalAmt
Management And General$166,784ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$518,410TotalAmt
Program Services$393,697ProgramServicesAmt
Management And General$57,559ManagementAndGeneralAmt
Fundraising$67,154FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$431,953TotalAmt
Program Services$180,385ProgramServicesAmt
Management And General$170,681ManagementAndGeneralAmt
Fundraising$80,887FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$19,218TotalAmt
Management And General$19,218ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$584,887TotalAmt
Program Services$525,304ProgramServicesAmt
Management And General$56,350ManagementAndGeneralAmt
Fundraising$3,233FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$39,718TotalAmt
Program Services$5,445ProgramServicesAmt
Management And General$34,248ManagementAndGeneralAmt
Fundraising$25FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$380,428TotalAmt
Program Services$363,072ProgramServicesAmt
Management And General$6,623ManagementAndGeneralAmt
Fundraising$10,733FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$395,830TotalAmt
Program Services$340,638ProgramServicesAmt
Management And General$53,096ManagementAndGeneralAmt
Fundraising$2,096FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
Donated furniture$25,000$25,000
Bad Debt$5,271$5,271

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,745,663TotalAmt
Program Services$2,590,563ProgramServicesAmt
Management And General$832,432ManagementAndGeneralAmt
Fundraising$322,668FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,496,153BOYAmt
EOY$8,513,207EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,615,997BOYAmt
EOY$331,704EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,035,323BOYAmt
EOY$2,934,659EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$113,921EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,977BOYAmt
EOY$138,625EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$29,108,740LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$398,002LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$24,656,119BOYAmt
EOY$28,710,738EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,876,561BOYAmt
EOY$2,483,526EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$35,682,130BOYAmt
EOY$43,226,380EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$249,895BOYAmt
EOY$783,299EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$106,015BOYAmt
EOY$148,800EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$50,001BOYAmt
EOY$8,340,910EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$405,911BOYAmt
EOY$9,273,009EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$28,870,860BOYAmt
EOY$28,281,873EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,405,359BOYAmt
EOY$5,671,498EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$35,276,219BOYAmt
EOY$33,953,371EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$35,682,130BOYAmt
EOY$43,226,380EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,585,033ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$262,185NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,733,574CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,991,008CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,575,616CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,222,982CurrentTaxYearMinus1YearAmt
Current Tax Year$1,866,943CurrentTaxYearAmt
Total$16,390,123TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,733,574CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,991,008CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,575,616CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,222,982CurrentTaxYearMinus1YearAmt
Current Tax Year$1,866,943CurrentTaxYearAmt
Total$16,390,123TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$2,828,951SubstantialContributorsTotAmt
Public Support Total170$13,561,172PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$425,497CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$169,949CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$157,258CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$141,422CurrentTaxYearMinus1YearAmt
Current Tax Year$121,781CurrentTaxYearAmt
Total$1,015,907TotalAmt
FieldValueIRS element (for citing)
Total Support$17,406,030TotalSupportAmt
Gross Receipts Rltd Activities$158,501GrossReceiptsRltdActivitiesAmt
Public Support CY1700.77910PublicSupportCY170Pct
Public Support PY1700.75690PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Coll Used Scholarly RsrchYes (X)CollUsedScholarlyRsrchInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd
Coll Used Loan Or Exch ProgYes (X)CollUsedLoanOrExchProgInd
Solicited Assets Sale0SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,356,064BeginningYearBalanceAmt
Investment Earnings Or Losses$354,984InvestmentEarningsOrLossesAmt
End Year Balance$2,711,048EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,573,496BeginningYearBalanceAmt
Contributions$2,000ContributionsAmt
Investment Earnings Or Losses-$219,432InvestmentEarningsOrLossesAmt
End Year Balance$2,356,064EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,129,890BeginningYearBalanceAmt
Contributions$2,462ContributionsAmt
Investment Earnings Or Losses$441,144InvestmentEarningsOrLossesAmt
End Year Balance$2,573,496EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,029,631BeginningYearBalanceAmt
Contributions$25,639ContributionsAmt
Investment Earnings Or Losses$153,902InvestmentEarningsOrLossesAmt
Other Expenditures$79,282OtherExpendituresAmt
End Year Balance$2,129,890EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,412,723BeginningYearBalanceAmt
Contributions$376,270ContributionsAmt
Investment Earnings Or Losses$314,093InvestmentEarningsOrLossesAmt
Other Expenditures$73,455OtherExpendituresAmt
End Year Balance$2,029,631EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$27,095,151OtherCostOrOtherBasisAmt
Depreciation$366,914DepreciationAmt
Book Value$26,728,237BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$207,760OtherCostOrOtherBasisAmt
Depreciation$31,088DepreciationAmt
Book Value$176,672BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,805,829OtherCostOrOtherBasisAmt
Book Value$1,805,829BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$28,710,738TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,423,346TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$262,185NetUnrealizedGainsInvstAmt
Other Revenue$531OtherRevenueAmt
Revenue Not Reported$262,716RevenueNotReportedAmt
Revenue Subtotal$2,160,630RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,160,630TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,746,194TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$531OtherExpensesIncludedAmt
Expenses Not Reported$531ExpensesNotReportedAmt
Expenses Subtotal$3,745,663ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,745,663TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part III, Line 1a:In conformity with the practice followed by many museums, archival collections purchased and donated are not capitalized. As of December 31, 2023 and 2022, archival collections are comprised of photographs, documents, and artifacts of historical significance that are held for educational, research and curatorial purposes. Each of the items is catalogued, preserved, and cared for, and activities verifying their existence and assessing their condition are performed continuously.
Part III, Line 4:Archival collections consisted of photographs, documents, and artifacts. The objective of the Capital Jewish Museum is to gather, preserve, interpret, and present historic materials supporting the Jewish presence in the greater Washington area. These collections support the continuous exploration of Jewish heritage in the greater Washington area through the use of educational exhibititons and development of educational programs provided by the Museum.
Part V, Line 4:The earnings of the endowments are intended to be used to support the cost of operations. It is the policy of the Museum to annually transfer five percent of the average fair market value of the permanently restricted net assets and their earnings for the preceding three fiscal years to operations. These transfers are made under the assumption that investment earnings, on average, will exceed the amount of the transfer.
Part X, Line 2:Management has evaluated the Capital Jewish Museum's tax positions and concluded that the Capital Jewish Museum's financial statements do not include any uncertain tax positions.
Part XI, Line 2d - Other Adjustments:Rental Expenses 531.
Part XII, Line 2d - Other Adjustments:Rental Expenses 531.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonIvy BarskyPersonNm
TitleExecutive Director (ending 06/24)TitleTxt
Base Compensation Filing Org$239,464BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$3,317DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$3,661NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$246,442TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule M IRS990ScheduleM

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Noncash Contributions Rpt F990$25,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesFair Market ValueMethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Noncash Contributions Rpt F990$131,750NoncashContributionsRptF990Amt
Method Of Determining RevenuesFair Market ValueMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 1, Description of Organization Mission:The Lillian and Albert Small Capital Jewish Museum explores the Jewish experience in the national capital region to inspire visitors to Connect personally and collectively, Reflect on the relevance of the past to today, and Act on behalf of their communities and values. The Capital Jewish Museum (CJM) explores the past, present and future of Jewish life in the nation's capital to inspire audiences to connect, reflect and act: connect across families and diverse cultures, reflect on the relevance of history to today, and act on behalf of their communities and values. The CJM was incorporated in 1965 as the Jewish Historical Society of Greater Washington, a nonprofit dedicated to preserving local Jewish history. In 1969, the JHSGW saved the city's oldest synagogue by moving it to the corner of Third & G Streets, NW, where it was restored and opened to the public and used for exhibits and educational programs. In 2018, the JHSGW adopted the new name of the Lillian and Albert Small Capital Jewish Museum in preparation to build and launch a new public museum. In January 2019, the CJM moved the historic synagogue to the corner of Third & F Streets, where it will become the centerpiece of the new museum. The museum began construction in 2020 and officially opened to the public in June 2023. The first half of the year was dedicated to finalizing core exhibits and preparing for operations, while the latter half reflected actual operational activities. Leading up to the opening, we strategically raised funds to ensure sufficient cash reserves to support the museum during its initial years of operation, as this marks a significant transition for the organization. The museum is still in startup mode, focusing on establishing a strong foundation for future success.
Form 990, Part VI, Section A, line 1aThe Museum has an Executive Committee comprised of the six (6) elected officers. The Committee is authorized to act on behalf of the Board of Directors between Board meetings, with responsibility to report significant actions to the Board at the next Board meeting. Notwithstanding the foregoing, the Committee is not authorized to take action with regard to a merger or dissolution of the Capital Jewish Museum, the election or removal of Board members, the hiring or termination of the Executive Director, or approving or changing the Capital Jewish Museum's budget. The Committee is chaired by the President. The Executive Director serves as a non-voting member of the Committee. The Board may prescribe additional duties of the Executive Committee.
Form 990, Part VI, Section B, line 11bStaff and the Finance Committee review the 990 and forward to the full board for review and comment before filing with the IRS.
Form 990, Part VI, Section B, line 12cAll Board members are required to review and sign a conflict of interest declaration at the beginning of their term and annually.
Form 990, Part VI, Section B, line 15aThe process for determining the compensation of the Executive Director included comparability data gathered by the executive search firm.
Form 990, Part VI, Section C, line 19The Museum makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
Form 990, Part VII, Section B: Independent ContractorsPayments to these independent contractors are largely tied to finishing the construction of the museum and reflect creation and establishment of the core exhibits and components, as well as the initial RBG special exhibit.
Form 990, Part IX, line 11gOther professional fees: Program service expenses 393,697. Management and general expenses 57,559. Fundraising expenses 67,154. Total expenses 518,410.
Form 990, Part XII, Line 2c:The Museum's Board of Directors is responsible for oversight of the audit, including selection of the independent accountant. The process is consistent with prior years.