CONG MIKVA YISRAEL OF W P B: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
CONG MIKVA YISRAEL OF W P B (EIN 46-3205780)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-15
IRS object ID
202243199349327279
Schema version
2021v4.0
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)
Return2022-11-15T18:17:40-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

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 Begin2021-01-01TaxPeriodBeginDt

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
Signature2022-11-15SignatureDt
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

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJACOB GLICKPreparerPersonNm
PTINP00179392PTIN
Phone7189720187PhoneNum
Preparation2022-11-15PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$230,780GrossReceiptsAmt
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 Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$134,784PYContributionsGrantsAmt
CY Contributions Grants$230,780CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$134,784PYTotalRevenueAmt
CY Total Revenue$230,780CYTotalRevenueAmt
PY Grants And Similar Paid$5,012PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$10,717CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$6,028CYTotalFundraisingExpenseAmt
PY Other Expenses$54,896PYOtherExpensesAmt
CY Other Expenses$56,496CYOtherExpensesAmt
PY Total Expenses$59,908PYTotalExpensesAmt
CY Total Expenses$67,213CYTotalExpensesAmt
PY Revenues Less Expenses$74,876PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$163,567CYRevenuesLessExpensesAmt
Total Assets BOY$4,674,753TotalAssetsBOYAmt
Total Assets EOY$5,371,023TotalAssetsEOYAmt
Total Liabilities BOY$1,389,192TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,921,895TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,285,561NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,449,128NetAssetsOrFundBalancesEOYAmt
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$47,890ExpenseAmt
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$10,717ExpenseAmt
Grant$10,717GrantAmt
DescPROVIDE ASSISTANCE TO OTHER EXEMPT AND RELIGIOUS ORGANIZATIONS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$58,607TotalProgramServiceExpensesAmt
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 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 OrganizationsYes (true)GrantsToOrganizationsInd
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
Info In Schedule O Part VIIIYes (X)InfoInScheduleOPartVIIIInd
All Other Contributions$230,780AllOtherContributionsAmt
Total Contributions$230,780TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$230,780TotalRevenueColumnAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$10,717TotalAmt
Program Services$10,717ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,000TotalAmt
Management And General$1,000ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,122TotalAmt
Fundraising$2,122FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,578TotalAmt
Management And General$1,578ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$47,890TotalAmt
Program Services$47,890ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescFUNDRAISINGDesc
Total$3,906TotalAmt
Fundraising$3,906FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$67,213TotalAmt
Program Services$58,607ProgramServicesAmt
Management And General$2,578ManagementAndGeneralAmt
Fundraising$6,028FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$81,091BOYAmt
EOY$37,254EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,254,163BOYAmt
EOY$1,314,194EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,019,575LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,339,499BOYAmt
EOY$4,019,575EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,674,753BOYAmt
EOY$5,371,023EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$20,217EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$1,389,192BOYAmt
EOY$1,901,678EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,389,192BOYAmt
EOY$1,921,895EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,285,561BOYAmt
EOY$3,449,128EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,285,561BOYAmt
EOY$3,449,128EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,674,753BOYAmt
EOY$5,371,023EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$163,567ReconcilationRevenueExpnssAmt
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$106,636CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,320,667CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,837,788CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$134,784CurrentTaxYearMinus1YearAmt
Current Tax Year$230,780CurrentTaxYearAmt
Total$3,630,655TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$106,636CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,320,667CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,837,788CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$134,784CurrentTaxYearMinus1YearAmt
Current Tax Year$230,780CurrentTaxYearAmt
Total$3,630,655TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$3,630,655PublicSupportTotal170Amt
Total Support$3,630,655TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,019,575OtherCostOrOtherBasisAmt
Book Value$4,019,575BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,019,575TotalBookValueLandBuildingsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1CONGREGATION AITZ CHAIMBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12518 N HAVERHILL ROADAddressLine1Txt
CityWEST PALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33417ZIPCd
FieldValueIRS element (for citing)
Cash Grant$9,517CashGrantAmt
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 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
FORM 990, PART VIIIORIOLE REALTY CORP./ELYA KALMAN/NETZACH A 32,133.00 GROSS CHAIM THE GROSS FAMILY CHARITABLE 16,300.00 FALKOWITZ BARRY 10,056.00 AUSCH NAFTALI/BRUCHA PROPERTIES 10,000.00 EINHORN ABRAHAM 10,000.00 GLUCK WOLF C 10,000.00 MANNES SAMUEL/ESTHER 10,000.00 POLLACK RABBI CHAIM ELYA 10,000.00 ROSENBERG ZION/TOBEY 10,000.00 SCHWARTZ ARON YIDEL 10,000.00 WOZNER RABBI MORDCHA MIELIC 10,000.00

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