HIGHER EDUCATION COMPLIANCE AND MANAGEMENT INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HIGHER EDUCATION COMPLIANCE AND MANAGEMENT INC (EIN 46-4350736)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202433209349310338
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T11:38:06-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 223340257 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILSCHANSKI & CO | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 WEST KENNEDY BLVD | AddressLine1Txt |
| City | LAKEWOOD | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464350736 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIGHER EDUCATION COMPLIANCE AND | BusinessNameLine1Txt |
| Business Name Line2 | MANAGEMENT | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HIGH | BusinessNameControlTxt |
| Phone | 7326609090 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 WEST KENNEDY BLVD | AddressLine1Txt |
| City | LAKEWOOD | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08701 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHMUEL C WEISBERG | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 7326609090 | PhoneNum |
| Signature | 2024-11-15 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| PTIN | P00845238 | PTIN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SHMUEL C WEISBERG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 IRENE COURT | AddressLine1Txt |
| City | LAKEWOOD | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,196,334 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | NJ | LegalDomicileStateCd |
| Activity Or Mission | ASSISTING S 501(C)(3) EDUCATIONAL INSTITUTIONS | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 47 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,242 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,293,865 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,935,455 | CYProgramServiceRevenueAmt |
| PY Investment Income | $49,083 | PYInvestmentIncomeAmt |
| CY Investment Income | $219,637 | CYInvestmentIncomeAmt |
| PY Other Revenue | $36,000 | PYOtherRevenueAmt |
| CY Other Revenue | $36,000 | CYOtherRevenueAmt |
| PY Total Revenue | $5,378,948 | PYTotalRevenueAmt |
| CY Total Revenue | $4,196,334 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $343,760 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $314,675 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,517,923 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,262,692 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,353,392 | PYOtherExpensesAmt |
| CY Other Expenses | $1,950,350 | CYOtherExpensesAmt |
| PY Total Expenses | $4,215,075 | PYTotalExpensesAmt |
| CY Total Expenses | $5,527,717 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,163,873 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,331,383 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,679,734 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,368,425 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $60,339 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $80,413 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,619,395 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,288,012 | NetAssetsOrFundBalancesEOYAmt |
| Mission | ASSISTING S 501(C)(3) INSTITUTIONS OF HIGHER EDUCATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,786,403 | ExpenseAmt |
| Revenue | $3,935,455 | RevenueAmt |
| Desc | ADMINISTRATION OF TITLE IV FED ASSISTANCE TO HIGHER EDUCATIONAL INSTITUTIONS EXEMPT UNDER 501(C)(3) FOR BELOW MARKET FEES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $314,675 | ExpenseAmt |
| Grant | $314,675 | GrantAmt |
| Desc | SUPPORT OF 501(C)(3) ORGANIZATION | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $5,101,078 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 47 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7326609090 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 WEST KENNEDY BLVD | AddressLine1Txt |
| City | LAKEWOOD | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08701 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|
| SHMUEL C WEISBERG | ||||||
| TRUSTEE | 40.00 | Yes (X) | $435,545 | $0 | $0 | |
| AVROHOM Y ZUCKERMAN | ||||||
| TRUSTEE | 25.00 | Yes (X) | $769 | $0 | $0 | |
| MENASHE GROSS | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ELISA KAHAN | ||||||
| EMPLOYEE | 40.00 | $223,155 | $0 | $0 | Yes (X) | |
| MOSHE Z WEISBERG | ||||||
| EMPLOYEE | 25.00 | $397,638 | $0 | $0 | Yes (X) | |
| YAAKOV KOPS | ||||||
| EMPLOYEE | 40.00 | $120,000 | $0 | $0 | Yes (X) | |
| CYRL ZIMMERMAN | ||||||
| EMPLOYEE | 40.00 | $105,605 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,282,712 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASPS CORP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 217 10TH STREET | AddressLine1Txt |
| City | LAKEWOOD | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ACADEMIC PROCESSING | ServicesDesc |
| Compensation | $1,001,000 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $5,242 | GovernmentGrantsAmt |
| Total Contributions | $5,242 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADMINISTRATION INCOME | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $3,935,455 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,935,455 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,935,455 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $219,637 | TotalRevenueColumnAmt |
| Exclusion | $219,637 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $36,000 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $36,000 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $36,000 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,196,334 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,971,455 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $219,637 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $314,675 | TotalAmt |
| Program Services | $314,675 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $444,065 | TotalAmt |
| Program Services | $399,735 | ProgramServicesAmt |
| Management And General | $44,330 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,483,259 | TotalAmt |
| Program Services | $2,372,867 | ProgramServicesAmt |
| Management And General | $110,392 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,623 | TotalAmt |
| Program Services | $100,843 | ProgramServicesAmt |
| Management And General | $10,780 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,745 | TotalAmt |
| Program Services | $212,406 | ProgramServicesAmt |
| Management And General | $11,339 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,200 | TotalAmt |
| Management And General | $16,200 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,121,210 | TotalAmt |
| Program Services | $1,115,017 | ProgramServicesAmt |
| Management And General | $6,193 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,400 | TotalAmt |
| Management And General | $8,400 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,979 | TotalAmt |
| Program Services | $65,489 | ProgramServicesAmt |
| Management And General | $65,490 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,817 | TotalAmt |
| Program Services | $114,613 | ProgramServicesAmt |
| Management And General | $38,204 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,813 | TotalAmt |
| Program Services | $64,965 | ProgramServicesAmt |
| Management And General | $19,848 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BAD DEBTS | $253,511 | $253,511 | |
| COMPUTERS | $101,253 | $50,626 | $50,627 |
| AUTO AND TRAVEL | $37,700 | $18,850 | $18,850 |
| GIFTS | $17,481 | $17,481 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,986 | TotalAmt |
| Management And General | $25,986 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,527,717 | TotalAmt |
| Program Services | $5,101,078 | ProgramServicesAmt |
| Management And General | $426,639 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,162,328 | BOYAmt |
| EOY | $808,660 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,613,988 | BOYAmt |
| EOY | $6,117,639 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,095,295 | BOYAmt |
| EOY | $403,076 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $732,466 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $419,732 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $303,534 | BOYAmt |
| EOY | $312,734 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $504,589 | BOYAmt |
| EOY | $726,316 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,679,734 | BOYAmt |
| EOY | $8,368,425 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,339 | BOYAmt |
| EOY | $80,413 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,339 | BOYAmt |
| EOY | $80,413 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,619,395 | BOYAmt |
| EOY | $8,288,012 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,619,395 | BOYAmt |
| EOY | $8,288,012 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,679,734 | BOYAmt |
| EOY | $8,368,425 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,331,383 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $5,242 | CurrentTaxYearAmt |
| Total | $5,242 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,580,623 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,883,977 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,345,657 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,293,865 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,935,455 | CurrentTaxYearAmt |
| Total | $24,039,577 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,580,623 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,883,977 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,345,657 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,293,865 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,940,697 | CurrentTaxYearAmt |
| Total | $24,044,819 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,244,570 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,424,925 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,424,443 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,148,781 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,851,997 | CurrentTaxYearAmt |
| Total | $9,094,716 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,244,570 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,424,925 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,424,443 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,148,781 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,851,997 | CurrentTaxYearAmt |
| Total | $9,094,716 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $14,950,103 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,150 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23,622 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,291 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $85,083 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $255,637 | CurrentTaxYearAmt |
| Total | $390,783 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,150 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23,622 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,291 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $85,083 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $255,637 | CurrentTaxYearAmt |
| Total | $390,783 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,585,773 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,907,599 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,366,948 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,378,948 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,196,334 | CurrentTaxYearAmt |
| Total | $24,435,602 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.61180 | PublicSupportCY509Pct |
| Public Support PY509 | 0.62010 | PublicSupportPY509Pct |
| Investment Income CY | 0.01600 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00600 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $50,504 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,163 | DepreciationAmt |
| Book Value | $40,341 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $658,780 | OtherCostOrOtherBasisAmt |
| Depreciation | $393,485 | DepreciationAmt |
| Book Value | $265,295 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $23,182 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,084 | DepreciationAmt |
| Book Value | $7,098 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $312,734 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LOAN RECEIVABLE | Desc |
| Book Value | $726,316 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $726,316 | TotalBookValueOtherAssetsAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|
| MOSDOS YAAKOV VYISROEL INC | |||||||||
| 1951 NEW CENTRAL AVE | LAKEWOOD | NJ | 08701 | 813738215 | 501 (C)(3) | $223,000 | $0 | BOOK | RELIGIOUS AND EDUCATIONAL |
| CONGREGATION GATES OF MERCY | |||||||||
| VARIOUS | LAKEWOOD | NJ | 08701 | 822547277 | 501 (C)(3) | $70,000 | $0 | BOOK | CHARITABLE |
| BETH MEDRASH GOVOHA | |||||||||
| 617 SIXTH ST | LAKEWOOD | NJ | 08701 | 210634542 | 501 (C)(3) | $14,175 | $0 | BOOK | RELIGIOUS AND EDUCATIONAL |
| TIFERET MOSHE | |||||||||
| 818 FOREST AVE | LAKEWOOD | NJ | 08701 | 223428577 | 501 (C)(3) | $5,700 | $0 | BOOK | RELIGIOUS AND EDUCATIONAL |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | INQUIRY BY BOARD OF TRUSTEES WHETHER THE GRANTEE CONTINUES TO COMPLY WITH STATED PURPOSE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SHMUEL C WEISBERG | ||||||||||||||
| TRUSTEE | $435,545 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $435,545 | $0 | $0 | $0 |
| MOSHE Z WEISBERG | ||||||||||||||
| EMPLOYEE | $397,638 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $397,638 | $0 | $0 | $0 |
| ELISA KAHAN | ||||||||||||||
| EMPLOYEE | $223,155 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $223,155 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | TRUSTEES REVIEW FORM 990 PRIOR TO FILING |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE UPON REQUEST |
| FORM 990, PART IX, LINE 11G | CONSULTING: PROGRAM SERVICE EXPENSES 63636. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63636. ACADEMIC PROCESSING SERVICES: PROGRAM SERVICE EXPENSES 1051381. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1051381. PAYROLL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6193. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6193. |