CONG MIKVA YISRAEL OF W P B: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
CONG MIKVA YISRAEL OF W P B (EIN 46-3205780)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-15
IRS object ID
202333199349318183
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

FieldValueIRS element (for citing)
Return2023-11-15T15:55:23-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464396357PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JACOB GLICK & ASSOCIATES LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13611 14TH AVE STE 613AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112183750ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN463205780EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CONG MIKVA YISRAEL OF W P BBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCONGBusinessNameControlTxt
Phone7186244111PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line118 DELAVAN STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11231ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSOL HIRSCHPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7186244111PhoneNum
Signature2023-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSOLPersonFirstNm
Person LastHIRSCHPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJACOB GLICKPreparerPersonNm
PTINP00179392PTIN
Phone7189720187PhoneNum
Preparation2023-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSOL HIRSCHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1138 DOVER CAddressLine1Txt
CityWEST PALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33417ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,250,298GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionCONG. MIKVA YISRAEL OF W P B WAS FORMED TO CONDUCT RELIGIOUS ACTIVITIES, SPECIFICALLY, TO CONSTRUCT AND MAINTAIN A RITUAL BATH (A MIKVA) IN WEST PALM BEACH, FL IN ACCORDANCE WITH THE REQUIREMENTS OF THE BIBLICAL AND TALMUDIC JEWISH LAW.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$230,780PYContributionsGrantsAmt
CY Contributions Grants$3,250,298CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$230,780PYTotalRevenueAmt
CY Total Revenue$3,250,298CYTotalRevenueAmt
PY Grants And Similar Paid$10,717PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$3,437CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$144,931CYTotalFundraisingExpenseAmt
PY Other Expenses$56,496PYOtherExpensesAmt
CY Other Expenses$457,743CYOtherExpensesAmt
PY Total Expenses$67,213PYTotalExpensesAmt
CY Total Expenses$461,180CYTotalExpensesAmt
PY Revenues Less Expenses$163,567PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,789,118CYRevenuesLessExpensesAmt
Total Assets BOY$5,371,023TotalAssetsBOYAmt
Total Assets EOY$8,058,258TotalAssetsEOYAmt
Total Liabilities BOY$1,921,895TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,820,012TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,449,128NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$6,238,246NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCONG. MIKVA YISRAEL OF W P B WAS FORMED TO CONDUCT RELIGIOUS ACTIVITIES, SPECIFICALLY, TO CONSTRUCT AND MAINTAIN A RITUAL BATH (A MIKVA) IN WEST PALM BEACH, FL IN ACCORDANCE WITH THE REQUIREMENTS OF THE BIBLICAL AND TALMUDIC JEWISH LAW.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$270,593ExpenseAmt
DescCONG. MIKVA YISRAEL OF W P B WAS FORMED TO CONDUCT RELIGIOUS ACTIVITIES, SPECIFICALLY, TO CONSTRUCT AND MAINTAIN A RITUAL BATH (A MIKVA) IN WEST PALM BEACH, FL IN ACCORDANCE WITH THE REQUIREMENTS OF THE BIBLICAL AND TALMUDIC JEWISH LAW.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$3,437ExpenseAmt
Grant$3,437GrantAmt
DescPROVIDE ASSISTANCE TO OTHER EXEMPT AND RELIGIOUS ORGANIZATIONS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$274,030TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
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 EquipmentYes (true)ReportLandBuildingEquipmentInd
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
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
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 Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
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 CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSOL HIRSCHPersonNm
Phone7186244111PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1138 DOVER CAddressLine1Txt
CityWEST PALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33417ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
HARRY BERKOWITZ
DIRECTORYes (X)$0$0$0
SOL HIRSCH
PRESIDENTYes (X)$0$0$0Yes (X)
MARTIN SCHLESINGER
DIRECTORYes (X)$0$0$0
DAVID SINGER
DIRECTORYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$3,250,298AllOtherContributionsAmt
Total Contributions$3,250,298TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,250,298TotalRevenueColumnAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$3,437TotalAmt
Program Services$3,437ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$157,971TotalAmt
Program Services$157,971ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$12,000TotalAmt
Management And General$12,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$5,395TotalAmt
Program Services$5,395ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$47,233TotalAmt
Fundraising$47,233FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$18,171TotalAmt
Management And General$15,197ManagementAndGeneralAmt
Fundraising$2,974FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$54,370TotalAmt
Program Services$45,432ProgramServicesAmt
Management And General$8,938ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$60,986TotalAmt
Fundraising$60,986FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$420TotalAmt
Program Services$336ProgramServicesAmt
Management And General$84ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$28,120TotalAmt
Program Services$28,120ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$39,339TotalAmt
Program Services$33,339ProgramServicesAmt
Management And General$6,000ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescFUNDRAISING EXPENSESDesc
Total$33,738TotalAmt
Fundraising$33,738FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$461,180TotalAmt
Program Services$274,030ProgramServicesAmt
Management And General$42,219ManagementAndGeneralAmt
Fundraising$144,931FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$37,254BOYAmt
EOY$337,622EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,314,194BOYAmt
EOY$2,883,326EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,865,430LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$28,120LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,019,575BOYAmt
EOY$4,837,310EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,371,023BOYAmt
EOY$8,058,258EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$20,217BOYAmt
EOY$34,224EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$1,901,678BOYAmt
EOY$1,785,788EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,921,895BOYAmt
EOY$1,820,012EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,449,128BOYAmt
EOY$6,238,246EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,449,128BOYAmt
EOY$6,238,246EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,371,023BOYAmt
EOY$8,058,258EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,789,118ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd
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$1,320,667CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,837,788CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$134,784CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$230,780CurrentTaxYearMinus1YearAmt
Current Tax Year$3,250,298CurrentTaxYearAmt
Total$6,774,317TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,320,667CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,837,788CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$134,784CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$230,780CurrentTaxYearMinus1YearAmt
Current Tax Year$3,250,298CurrentTaxYearAmt
Total$6,774,317TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$6,774,317PublicSupportTotal170Amt
Total Support$6,774,317TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
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

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,019,575OtherCostOrOtherBasisAmt
Depreciation$4,294DepreciationAmt
Book Value$4,015,281BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$845,855OtherCostOrOtherBasisAmt
Depreciation$23,826DepreciationAmt
Book Value$822,029BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,837,310TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONCONG. MIKVA YISRAEL OF W P B WAS FORMED TO CONDUCT RELIGIOUS ACTIVITIES, SPECIFICALLY, TO CONSTRUCT AND MAINTAIN A RITUAL BATH (A MIKVA) IN WEST PALM BEACH, FL IN ACCORDANCE WITH THE REQUIREMENTS OF THE BIBLICAL AND TALMUDIC JEWISH LAW.
FORM 990, PAGE 6, PART VI, LINE 11BAFTER CPA PREPARES THE RETURN IT IS SENT TO THE BOARD FOR REVIEW PRIOR TO THE FILING.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST

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