E L E M YOUTH IN DISTRESS INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- E L E M YOUTH IN DISTRESS INC (EIN 13-3171815)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-14
- IRS object ID
- 202323189349318802
- Schema version
- 2022v5.0
- 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 | 2023-11-14T19:11:40-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521392008 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GELMAN ROSENBERG & FREEDMAN | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4550 MONTGOMERY AVE SUITE 800N | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 208142930 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133171815 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELEM YOUTH IN DISTRESS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ELEM | BusinessNameControlTxt |
| Phone | 2127873337 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 121 WEST 36TH STREET 329 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10018 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LENORE RUBEN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2127873337 | PhoneNum |
| Signature | 2023-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | LENORE | PersonFirstNm |
| Person Last | RUBEN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD J LOCASTRO CPA | PreparerPersonNm |
| PTIN | P00288314 | PTIN |
| Phone | 3019519090 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LENORE RUBEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 121 WEST 36TH STREET 329 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $961,091 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ELEM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1981 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | SEE PART III, LINE 1. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,070,081 | PYContributionsGrantsAmt |
| CY Contributions Grants | $922,016 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $669 | PYInvestmentIncomeAmt |
| CY Investment Income | $723 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$40,007 | PYOtherRevenueAmt |
| CY Other Revenue | -$3,578 | CYOtherRevenueAmt |
| PY Total Revenue | $1,030,743 | PYTotalRevenueAmt |
| CY Total Revenue | $919,161 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $605,708 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,215,642 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $327,490 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $393,603 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $169,398 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $78,863 | PYOtherExpensesAmt |
| CY Other Expenses | $98,696 | CYOtherExpensesAmt |
| PY Total Expenses | $1,012,061 | PYTotalExpensesAmt |
| CY Total Expenses | $1,707,941 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $18,682 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$788,780 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,061,496 | TotalAssetsBOYAmt |
| Total Assets EOY | $271,294 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,175 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $753 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,059,321 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $270,541 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ELEM USA IS DEDICATED TO EDUCATING THE COMMUNITY ON ISSUES RELATED TO TROUBLED YOUTH AND YOUNG ADULTS IN ISRAEL SUCH AS DOMESTIC VIOLENCE, SUBSTANCE ABUSE, NEGLECT, BULLYING, HOMELESSNESS AND PROSTITUTION. ELEM WORKS WITH SECULAR AND RELIGIOUS JEWS; CHRISTIAN AND MUSLIM ARABS INCLUDING BEDOUINS; IMMIGRANTS, INCLUDING THOSE FROM THE FORMER SOVIET UNION AND ETHIOPIA; AND THE LGBT COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,215,642 | ExpenseAmt |
| Grant | $1,215,642 | GrantAmt |
| Desc | THE GRANTS TO E.L.E.M./YOUTH IN ISRAEL ENABLED THEM TO COMBAT, CURB, PROTECT AND TREAT AT-RISK YOUTH IN ISRAEL AND TO AID IN THE MAINTENANCE AND TRAINING OF PROFESSIONAL PERSONNEL FOR ELEM'S SHELTERS AND PROGRAMS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $109,424 | ExpenseAmt |
| Desc | ELEM USA IS COMMITTED TO EDUCATING THE COMMUNITY ON ISSUES RELATED TO TROUBLED YOUTH AND YOUNG ADULTS IN ISRAEL INCLUDING MENTAL HEALTH, DRUG ADDICTION, VICTIMS OF DOMESTIC AND SEXUAL ABUSE, NEGLECT, INVOLVEMENT WITH THE COURT SYSTEM AND INTEGRATING NEW IMMIGRANTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,325,066 | 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 | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | 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 | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 9 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | IS | ForeignCountryCd |
| 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | 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 | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LENORE RUBEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2127873337 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 121 WEST 36TH STREET 329 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10018 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| LENORE RUBEN | ||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANN BIALKIN | ||||||
| CHAIR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LORI GOSSET | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ALON HARNOY | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| OMRI AMIT | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| NOAM LADEN | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| ALAN HEDRICK | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| FRANCES KATZ | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CONNIE RUBIN | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| BOBBIE GLASS | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLOTTE FRANK | ||||||
| BOARD MEMBER (DECEASED 5/22) | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JOHANNNA BIALKIN | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| LIORA ATTIAS | ||||||
| CHIEF OPERATING OFFICER | 40.00 | Yes (X) | $116,186 | $0 | $22,552 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $116,186 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $22,552 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $475,019 | FundraisingAmt |
| All Other Contributions | $446,997 | AllOtherContributionsAmt |
| Total Contributions | $922,016 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $723 | TotalRevenueColumnAmt |
| Exclusion | $723 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $38,352 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $475,019 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $41,930 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,578 | TotalRevenueColumnAmt |
| Exclusion | -$3,578 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $919,161 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$2,855 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,215,642 | TotalAmt |
| Program Services | $1,215,642 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,738 | TotalAmt |
| Program Services | $85,947 | ProgramServicesAmt |
| Management And General | $34,742 | ManagementAndGeneralAmt |
| Fundraising | $18,049 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,474 | TotalAmt |
| Program Services | $8,146 | ProgramServicesAmt |
| Management And General | $83,658 | ManagementAndGeneralAmt |
| Fundraising | $130,670 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,248 | TotalAmt |
| Program Services | $1,074 | ProgramServicesAmt |
| Management And General | $2,678 | ManagementAndGeneralAmt |
| Fundraising | $1,496 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,143 | TotalAmt |
| Program Services | $5,557 | ProgramServicesAmt |
| Management And General | $13,847 | ManagementAndGeneralAmt |
| Fundraising | $7,739 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,128 | TotalAmt |
| Management And General | $33,128 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,399 | TotalAmt |
| Management And General | $1,031 | ManagementAndGeneralAmt |
| Fundraising | $368 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,102 | TotalAmt |
| Management And General | $11,102 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,858 | TotalAmt |
| Management And General | $10,858 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,017 | TotalAmt |
| Management And General | $9,017 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,027 | TotalAmt |
| Program Services | $7,164 | ProgramServicesAmt |
| Fundraising | $6,863 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,963 | TotalAmt |
| Management And General | $5,963 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|---|
| PAYROLL SERVICE CHARGES | $4,709 | $4,709 | ||
| DIRECT MAIL | $4,213 | $4,213 | ||
| CREDIT CARD FEES | $2,111 | $2,111 | ||
| EDUCATION EXPENSES | $1,536 | $1,536 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $633 | TotalAmt |
| Management And General | $633 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,707,941 | TotalAmt |
| Program Services | $1,325,066 | ProgramServicesAmt |
| Management And General | $213,477 | ManagementAndGeneralAmt |
| Fundraising | $169,398 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $629,861 | BOYAmt |
| EOY | $271,294 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $431,635 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,061,496 | BOYAmt |
| EOY | $271,294 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,175 | BOYAmt |
| EOY | $753 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,175 | BOYAmt |
| EOY | $753 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $535,186 | BOYAmt |
| EOY | $270,541 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $524,135 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,059,321 | BOYAmt |
| EOY | $270,541 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,061,496 | BOYAmt |
| EOY | $271,294 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$788,780 | 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $531,797 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $664,151 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,158,537 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,070,081 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $922,016 | CurrentTaxYearAmt |
| Total | $4,346,582 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $531,797 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $664,151 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,158,537 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,070,081 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $922,016 | CurrentTaxYearAmt |
| Total | $4,346,582 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,504,400 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,842,182 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,511 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,606 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $669 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $723 | CurrentTaxYearAmt |
| Total | $14,009 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,360,591 | TotalSupportAmt |
| Public Support CY170 | 0.65180 | PublicSupportCY170Pct |
| Public Support PY170 | 0.61690 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $431,635 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $647 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $432,282 | GrantsOrScholarshipsAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $430,988 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $647 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $431,635 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $427,417 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,571 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $430,988 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $422,917 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,500 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $427,417 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $418,406 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,511 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $422,917 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $961,091 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $41,930 | OtherRevenueAmt |
| Revenue Not Reported | $41,930 | RevenueNotReportedAmt |
| Revenue Subtotal | $919,161 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $919,161 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,749,871 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $41,930 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $41,930 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,707,941 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,707,941 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ENDOWMENT FUND IS USED TO GENERATE INVESTMENT INCOME THAT WILL SUPPORT THE OPERATIONS OF ELEM. DURING THE CURRENT YEAR THE BALANCE OF THE ENDOWMENT WAS DISTRIBUTED TO A FOREIGN CHARITABLE ORGANIZATION. |
| PART X, LINE 2: | FOR THE YEAR ENDED DECEMBER 31, 2022, ELEM HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | EVENT EXPENSES LISTED AS EXPENSES ON THE FINANCIAL 41,930. STATEMENTS, BUT NETTED AGAINST REVENUE ON PART VII. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EVENT EXPENSES LISTED AS EXPENSES ON THE FINANCIAL 41,930. STATEMENTS, BUT NETTED AGAINST REVENUE ON PART VII. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | MIDDLE EAST AND NORTH AFRICA | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | GRANTS TO RECIPIENTS LOCATED IN THE REGION | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $1,215,642 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $1,215,642 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $1,215,642 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | MIDDLE EAST AND NORTH AFRICA | RegionTxt |
| Purpose Of Grant | THE GRANTS TO ELEM ISRAEL ENABLE THEM TO TREAT AND TRANSFORM THE LIVES OF YOUTH IN DISTRESS. ELEM SERVES AS AN ADDRESS TO YOUTH IN VARIOUS CONDITIONS OF RISK, CREATING A NON-JUDGMENTAL RELATIONSHIP WITH THEM AND ASSISTING THEM IN PAVING THEIR WAY TOWARDS REINTEGRATION INTO THE COMMUNITY. | PurposeOfGrantTxt |
| Cash Grant | $783,360 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | EVERY QUARTER THE ORGANIZATION MEETS WITH THE GRANTEE ORGANIZATION, AND THERE IS A REVIEW CONDUCTED OF THE GRANTEE'S EXPENDITURES AND BUDGET. |
| PART III ACCOUNTING METHOD: |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA | Event1Nm |
| Gross Receipts Event1 | $513,371 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $475,019 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $38,352 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $6,500 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $19,500 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $6,300 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $9,630 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $513,371 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $475,019 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $38,352 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $6,500 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $19,500 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $6,300 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $9,630 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $41,930 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$3,578 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY THE OUTSIDE ACCOUNTANTS AND THE BOARD OF DIRECTORS MEETS TO REVIEW THE TAX RETURN AND FINANCIAL STATEMENTS WITH THE EXECUTIVE DIRECTOR AND VOTE TO APPROVE THE TAX RETURN AND FINANCIAL STATEMENTS. |
| FORM 990, PART VI, SECTION B, LINE 12C | IN THE EVENT THAT THE BOARD CONSIDERS AN ISSUE THAT INVOLVES THE FINANCIAL RELATIONSHIP BETWEEN ELEM AND A MEMBER OF THE BOARD, THE BOARD MEMBER WILL DISCLOSE TO THE BOARD THE FINANCIAL RELATIONSHIP THAT THE PARTICULAR BOARD MEMBER HAS, WITH RESPECT TO THE ISSUE. THE BOARD MEMBER SHALL REFRAIN FROM VOTING ON THE MATTER. A BOARD MEMBER WHO SERVES AS AN EMPLOYEE OR A VOLUNTEER IN A DECISION-MAKING CAPACITY ON BEHALF OF ANOTHER ORGANIZATION WHICH ELEM IS WORKING WITH OR TRANSACTING BUSINESS WITH, SHALL INFORM THE PRESIDENT AS TO THEIR INVOLVEMENT IN THE SAID ORGANIZATION. STAFF SHALL NOT ENGAGE IN ANY OUTSIDE ACTIVITY OR EMPLOYMENT WHICH INVOLVES THE DIRECT OR INDIRECT USE OF INFORMATION OBTAINED AS AN EMPLOYEE THAT SHALL PROVIDE FINANCIAL GAIN TO HIMSELF OR HERSELF OR A MEMBER OF HIS OR HER IMMEDIATE FAMILY WITHOUT THE EXPRESS CONSENT OF THE PRESIDENT. THE PRESIDENT SHALL NOT SIMILARLY ACT WITHOUT AN EXPRESS CONSULTATION WITH THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF THE DIRECTOR OF OPERATIONS WAS PUT IN THE BUDGET, AS WELL AS THE SALARIES OF OTHER EMPLOYEES, FOR THE BOARD TO REVIEW AND APPROVE. THE BOARD REVIEWS OUTSIDE INFORMATION AND THEN APPROVES THE BUDGET, AND THE DECISION IS DOCUMENTED IN THE MINUTES AND IN EMPLOYEES' PERSONNEL FILES. THE MOST RECENT REVIEW WAS IN DECEMBER OF 2022. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |