COMMUNITY KOLLEL OF KANSAS CITY INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY KOLLEL OF KANSAS CITY INC (EIN 20-2879243)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-29
IRS object ID
202621499349300102
Schema version
2025v4.1
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)
Return2026-05-29T06:49:51-06:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN861124544PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MDK CPA PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110560 Barkley St Ste 322AddressLine1Txt
CityOverland ParkCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66212ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN202879243EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Community Kollel of Kansas City IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Michael KatzmanInCareOfNm
Business Name ControlCOMMBusinessNameControlTxt
Phone9134910058PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110560 Barkley St Ste 322AddressLine1Txt
CityOverland ParkCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66211ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL KATZMANPersonNm
Person TitlePresPersonTitleTxt
Phone9134910085PhoneNum
Signature2026-05-26SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL KATZMANPreparerPersonNm
PTINP00418838PTIN
Phone4026897859PhoneNum
Preparation2026-05-29PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1ATT M KatzmanBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerJerry BernardPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110560 Barkley St Ste 322AddressLine1Txt
CityOverland ParkCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66211ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$103,928GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTP://WWW.KCKOLLEL.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2005FormationYr
Legal Domicile StateKSLegalDomicileStateCd
Activity Or MissionThe Kollels purpose is to provide Jewish education and to encourage, supervise and enlightenpeople in Jewish texts, culture and knowledge.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$6,158PYContributionsGrantsAmt
CY Contributions Grants$103,928CYContributionsGrantsAmt
PY Program Service Revenue$102,978PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$109,136PYTotalRevenueAmt
CY Total Revenue$103,928CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$24,787PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$89,614CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$29,548PYOtherExpensesAmt
CY Other Expenses$49,131CYOtherExpensesAmt
PY Total Expenses$54,335PYTotalExpensesAmt
CY Total Expenses$138,745CYTotalExpensesAmt
PY Revenues Less Expenses$54,801PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$34,817CYRevenuesLessExpensesAmt
Total Assets BOY$94,495TotalAssetsBOYAmt
Total Assets EOY$59,678TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$94,495NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$59,678NetAssetsOrFundBalancesEOYAmt
MissionThe Kollels purpose is to provide Jewish education and to encourage, supervise and enlightenpeople in Jewish texts, culture and knowledge.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$114,188ExpenseAmt
DescSame as stated purpose in organizations missionDesc
Total Program Service Expenses$114,188TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJerry BernardPersonNm
Phone9134910058PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110560 Barkley St Ste 322AddressLine1Txt
CityOverland ParkCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66211ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Jerry Bernard
President4.000.00Yes (X)Yes (X)$0$0$0
Jason Sokol
Director1.000.00Yes (X)$0$0$0
Jay Robinow
Secretary1.000.00Yes (X)$0$0$0
Michael Katzman
Treasurer1.000.00Yes (X)Yes (X)$0$0$0
Seth Yanofsky
Director1.000.00Yes (X)$0$0$0
Jaret Gordon
Director1.000.00Yes (X)$0$0$0
Joseph Megerman
Director1.000.00Yes (X)$0$0$0
Yosef Silver
Director1.000.00Yes (X)$0$0$0
Jacob Walter
Director1.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Federated Campaigns$33,600FederatedCampaignsAmt
All Other Contributions$70,328AllOtherContributionsAmt
Total Contributions$103,928TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCd
Donations900099
Grants900001

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$103,928TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$84,000TotalAmt
Program Services$84,000ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$5,614TotalAmt
Program Services$5,614ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,895TotalAmt
Management And General$4,895ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$6,434TotalAmt
Management And General$6,434ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
Program Expense$12,189$12,189
Program Supp$12,385$12,385

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$13,228TotalAmt
Management And General$13,228ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$138,745TotalAmt
Program Services$114,188ProgramServicesAmt
Management And General$24,557ManagementAndGeneralAmt
Fundraising$0FundraisingAmt
FieldValueIRS element (for citing)
Joint CostsYes (X)JointCostsInd

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$94,495BOYAmt
EOY$59,678EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$94,495BOYAmt
EOY$59,678EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$94,495BOYAmt
EOY$59,678EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$94,495BOYAmt
EOY$59,678EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$94,495BOYAmt
EOY$59,678EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$34,817ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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$35,571CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$20,055CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,290CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$20,880CurrentTaxYearMinus1YearAmt
Current Tax Year$33,600CurrentTaxYearAmt
Total$125,396TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$35,571CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$20,055CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,290CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$20,880CurrentTaxYearMinus1YearAmt
Current Tax Year$33,600CurrentTaxYearAmt
Total$125,396TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$7,406SubstantialContributorsTotAmt
Public Support Total170$117,990PublicSupportTotal170Amt
Total Support$125,396TotalSupportAmt
Public Support CY1700.94090PublicSupportCY170Pct
Public Support PY1700.45420PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Governing body decisions Part VI line 7bAvailable on request
Committee meeting documentation Part VI line 8bAvailable on request
Form 990 governing body review Part VI line 11The accg department of the Jewish Federation of GKC prepares the data for the 990 and provides to the CPA who prepares the 990. Form 990 is reviewed by the Pres prior to filing, then is provided to the full Board after filing.
Conflict of interest policy compliance Part VI line 12cPart VI B 12c: Board members are requested to annually disclose any conflicts of interest which are then shared with the Board Pres. For any vote that includes a matter with a conflicting party, the Board Pres insures that any Board member with a conflict abstain from discussion and voting on that issue.
CEO executive director top management comp Part VI line 15aThe Board Pres negotiates contracts with each employee and uses salary guides used by other Kollels, and for other rabbinic positions known within the KC area to set salary levels.
Other officer or key employee compensation Part VI line 15bNo information available
Governing documents etc available to public Part VI line 19Available upon request.
Explanation of other changes in net assets or fund balances Part XI line 9Rounding To Balance
List of other expenses Part IX line 24eHH Goods 5870 Baggage 1560 Visa 3000 House set up 1563 Auto and Web Exp 3137 Total 15,130

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