FURP.ORG / PUBLIC DATA EXPLORER

JEWISH RUSSIAN LEARNING CENTER INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
JEWISH RUSSIAN LEARNING CENTER INC (EIN 77-0623554)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-05-15
IRS object ID
201941359349310414
Schema version
2018v3.1
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)
Return2019-05-15T13:24:39-07:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1YKAZ CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1137 QUENTIN RDAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112231201ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN770623554EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEWISH RUSSIAN LEARNING CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJEWIBusinessNameControlTxt
Phone9089636823PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O YKAZ CPA PC 137 QUENTIN RDAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11223ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEUGENE KOGANPersonNm
Person TitleOFFICERPersonTitleTxt
Phone9089636823PhoneNum
Signature2019-04-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALEX ZOLOTUSKIYPreparerPersonNm
PTINP00301147PTIN
Phone7184494876PhoneNum
Preparation2019-05-15PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address24.89.156.186IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-05-15IPDt
IP Tm13:24:33IPTm
IP TimezonePDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id91D82B9F0A180879FEF17B78DFB0F7DBD26D7965AtSubmissionCreationDeviceId
At Submission Filing Device IdEC5E58D819089D49D20C051230C75C2313C4F2AFAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1CONGFAMILY TORAH CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerEUGENE KOGANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line144 OSWALD PLAddressLine1Txt
CitySTATEN ISLANDCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10309ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$419,089GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionPROMOTING THE EDUCATION OF JUDAISM THRU CLASSES GIVEN TO ADULT AND CHILDREN. ALSO THRU THE DISTRIBUTION OF A BI-MONTHLY MAGAZINE.ActivityOrMissionDesc
Voting Members Governing Body1VotingMembersGoverningBodyCnt
Voting Members Independent1VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$452,229PYContributionsGrantsAmt
CY Contributions Grants$419,035CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$59PYInvestmentIncomeAmt
CY Investment Income$54CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$452,288PYTotalRevenueAmt
CY Total Revenue$419,089CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$408,357PYOtherExpensesAmt
CY Other Expenses$395,182CYOtherExpensesAmt
PY Total Expenses$408,357PYTotalExpensesAmt
CY Total Expenses$395,182CYTotalExpensesAmt
PY Revenues Less Expenses$43,931PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$23,907CYRevenuesLessExpensesAmt
Total Assets BOY$777,502TotalAssetsBOYAmt
Total Assets EOY$810,234TotalAssetsEOYAmt
Total Liabilities BOY$374,552TotalLiabilitiesBOYAmt
Total Liabilities EOY$336,969TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$402,950NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$473,265NetAssetsOrFundBalancesEOYAmt
MissionPROMOTING THE EDUCATION OF JUDAISM THRU CLASSES GIVEN TO ADULT AND CHILDREN. ALSO THRU THE DISTRIBUTION OF A BI-MONTHLY MAGAZINE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$289,530ExpenseAmt
Grant$0GrantAmt
Revenue$419,089RevenueAmt
DescPROMOTING THE VALUE OF JUDAISM THRU THE EDUCATION OF CHILDREN AND ADULTS. WE ALSO DO OUTREACH ACTIVITIES THRU THE DISTRIBUTION OF A BI-MONTHLY MAGAZINE.Desc
Total Program Service Expenses$289,530TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
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
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members1GoverningBodyVotingMembersCnt
Independent Voting Member1IndependentVotingMemberCnt
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 BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonEUGINE KOGANPersonNm
Phone9089636823PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1630 ARDEN AVAddressLine1Txt
CitySTATEN ISLANDCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10312ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonEUGENY KOGANPersonNm
TitleCEOTitleTxt
Average Hours Per Week40.00AverageHoursPerWeekRt
Individual Trustee Or DirectorYes (X)IndividualTrusteeOrDirectorInd
Reportable Comp From Org$0ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$419,035AllOtherContributionsAmt
Total Contributions$419,035TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$54TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$419,089TotalRevenueColumnAmt
Related Or Exempt Func Income$54RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$11,351TotalAmt
Program Services$0ProgramServicesAmt
Management And General$11,351ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$15,735TotalAmt
Program Services$0ProgramServicesAmt
Management And General$15,735ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$129,918TotalAmt
Program Services$129,918ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$81,531TotalAmt
Program Services$81,531ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,396TotalAmt
Program Services$0ProgramServicesAmt
Management And General$3,396ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$26,722TotalAmt
Program Services$26,722ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$12,511TotalAmt
Program Services$0ProgramServicesAmt
Management And General$12,511ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PARKING AND TOLLS$3,260$0$3,260$0
OFFICE SUPPLIES$5,772$2,307$3,465$0
PERMIT AND LICENSES$125$0$125$0
POSTAGE$504$504$0$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$104,357TotalAmt
Program Services$48,548ProgramServicesAmt
Management And General$55,809ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$395,182TotalAmt
Program Services$289,530ProgramServicesAmt
Management And General$105,652ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$146,606BOYAmt
EOY$180,223EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$760,327LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$138,916LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$622,296BOYAmt
EOY$621,411EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$8,600BOYAmt
EOY$8,600EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$777,502BOYAmt
EOY$810,234EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,542BOYAmt
EOY$1,081EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$371,010BOYAmt
EOY$335,888EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$374,552BOYAmt
EOY$336,969EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$402,950BOYAmt
EOY$473,265EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$402,950BOYAmt
EOY$473,265EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$777,502BOYAmt
EOY$810,234EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$23,907ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$249,247CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$286,791CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$363,202CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$452,229CurrentTaxYearMinus1YearAmt
Current Tax Year$419,035CurrentTaxYearAmt
Total$1,770,504TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$249,247CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$286,791CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$363,202CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$452,229CurrentTaxYearMinus1YearAmt
Current Tax Year$419,035CurrentTaxYearAmt
Total$1,770,504TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,770,504PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$1,770,504TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind
Public Support Total509$0PublicSupportTotal509Amt
Public Support CY5090PublicSupportCY509Pct
Investment Income CY0InvestmentIncomeCYPct

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$665,024InvestmentCostOrOtherBasisAmt
Depreciation$100,180DepreciationAmt
Book Value$564,844BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$28,004InvestmentCostOrOtherBasisAmt
Depreciation$14,388DepreciationAmt
Book Value$13,616BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$67,299InvestmentCostOrOtherBasisAmt
Depreciation$24,348DepreciationAmt
Book Value$42,951BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$621,411TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 11bNO REVIEW WAS OR WILL BE CONDUCTED
Pt VI, Line 8bNO DOCUMENTS AVAILABLE TO THE PUBLIC
Form 990, Part IX, Line 24eREPAIR AND MAINTENANCE 37105. 0. 37105. 0.
Form 990, Part IX, Line 24eAUTO 13776. 0. 13776. 0.
Form 990, Part IX, Line 24eBANK CHARGES 1740. 0. 1740. 0.
Form 990, Part IX, Line 24eTELEPHONE 1610. 0. 1610. 0.
Form 990, Part IX, Line 24eUTILITIES 9303. 9303. 0. 0.
Form 990, Part IX, Line 24eGIFTS 1578. 0. 1578. 0.
Form 990, Part IX, Line 24ePAYPAL FEES 1510. 1510. 0. 0.
Form 990, Part IX, Line 24eBOOKS & JUDAIKA 26089. 26089. 0. 0.
Form 990, Part IX, Line 24eGOODS 11646. 11646. 0. 0.