COMMUNITY KOLLEL OF KANSAS CITY INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY KOLLEL OF KANSAS CITY INC (EIN 20-2879243)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-09-21
IRS object ID
201802649349301135
Schema version
2017v2.2
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)
Return2018-09-21T14:54:57-04:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN861124544PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MDK & Associates PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110050 Regency Circle Ste 150AddressLine1Txt
CityOmahaCityNm
State AbbreviationNEStateAbbreviationCd
ZIP68114ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

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)
Business Name ControlCOMMBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15801 W 115 Street Suite 201AddressLine1Txt
CityOverland ParkCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66211ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJerry BernardPersonNm
Person TitlePresPersonTitleTxt
Phone9134910085PhoneNum
Signature2018-09-21SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMichael KatzmanPreparerPersonNm
PTINP00418838PTIN
Phone4028276770PhoneNum
Preparation2018-09-21PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address98.188.202.232IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-09-21IPDt
IP Tm14:52:23IPTm
Federal Original Submission Id47089720182640cd3vauFederalOriginalSubmissionId
Federal Original Submission Id2018-09-21FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id872E705A1ABB5E588F0E1F4579F009891B35F70FAtSubmissionCreationDeviceId
At Submission Filing Device Id872E705A1ABB5E588F0E1F4579F009891B35F70FAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2018-06-14 16:35:46ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1ATT Mary StratmanBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerJerry BernardPrincipalOfficerNm
Gross Receipts$75,348GrossReceiptsAmt
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 Employee1TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$41,872PYContributionsGrantsAmt
CY Contributions Grants$65,346CYContributionsGrantsAmt
PY Program Service Revenue$2,168PYProgramServiceRevenueAmt
CY Program Service Revenue$10,002CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$44,040PYTotalRevenueAmt
CY Total Revenue$75,348CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$36,372PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$62,451CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$37,537PYOtherExpensesAmt
CY Other Expenses$29,867CYOtherExpensesAmt
PY Total Expenses$73,909PYTotalExpensesAmt
CY Total Expenses$92,318CYTotalExpensesAmt
PY Revenues Less Expenses-$29,869PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$16,970CYRevenuesLessExpensesAmt
Total Assets BOY$24,180TotalAssetsBOYAmt
Total Assets EOY$5,222TotalAssetsEOYAmt
Total Liabilities BOY$2,488TotalLiabilitiesBOYAmt
Total Liabilities EOY$500TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$21,692NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,722NetAssetsOrFundBalancesEOYAmt
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$85,907ExpenseAmt
DescSame as stated purpose in organizations missionDesc
Total Program Service Expenses$85,907TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
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 CommitteesYes (true)MinutesOfCommitteesInd
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
Phone9136487911PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15801 W 115 Street Suite 201AddressLine1Txt
CityOverland ParkCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66211ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeInd
Jerry Bernard
President4.000.00Yes (X)Yes (X)$0$0$0
Adam Kaye
Director1.000.00Yes (X)$0$0$0
Jason Sokol
Director1.000.00Yes (X)$0$0$0
Daniel Rockoff
Director4.000.00Yes (X)$0$0$0
Jay Robinow
Director1.000.00Yes (X)$0$0$0
Stephen Feinstein
Director1.000.00Yes (X)$0$0$0
Sharon Lofspring
Director1.000.00Yes (X)$0$0$0
Barry Kaseff
Secretary1.000.00Yes (X)$0$0$0
Harold Kaseff
Treasurer1.000.00Yes (X)$0$0$0
Isaeah Katz
Exec Director44.000.00$52,000$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$52,000TotalReportableCompFromOrgAmt
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
All Other Contributions$65,346AllOtherContributionsAmt
Total Contributions$65,346TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescProgram Fees4Desc
Business611710BusinessCd
Total Revenue Column$10,002TotalRevenueColumnAmt
Related Or Exempt Func Income$10,002RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$10,002TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$75,348TotalRevenueColumnAmt
Related Or Exempt Func Income$10,002RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$52,000TotalAmt
Program Services$52,000ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$6,447TotalAmt
Program Services$6,447ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,004TotalAmt
Program Services$4,004ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,996TotalAmt
Management And General$3,996ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$7,329TotalAmt
Program Services$7,329ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,217TotalAmt
Management And General$1,217ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,198TotalAmt
Management And General$1,198ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
Program Expense$15,854$15,854
Prog Supplies$273$273

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$92,318TotalAmt
Program Services$85,907ProgramServicesAmt
Management And General$6,411ManagementAndGeneralAmt
Fundraising$0FundraisingAmt
FieldValueIRS element (for citing)
Joint CostsYes (X)JointCostsInd

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$18,680BOYAmt
EOY$5,222EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$5,500BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$24,180BOYAmt
EOY$5,222EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,488BOYAmt
EOY$500EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,488BOYAmt
EOY$500EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$21,692BOYAmt
EOY$4,722EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$21,692BOYAmt
EOY$4,722EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,180BOYAmt
EOY$5,222EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$16,970ReconcilationRevenueExpnssAmt
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$266,013CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$263,261CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$58,355CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$44,040CurrentTaxYearMinus1YearAmt
Current Tax Year$75,349CurrentTaxYearAmt
Total$707,018TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$266,013CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$263,261CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$58,355CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$44,040CurrentTaxYearMinus1YearAmt
Current Tax Year$75,349CurrentTaxYearAmt
Total$707,018TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$25,532SubstantialContributorsTotAmt
Public Support Total170$681,486PublicSupportTotal170Amt
Total Support$707,018TotalSupportAmt
Public Support CY1700.96390PublicSupportCY170Pct
Public Support PY1700.93920PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Schedule G IRS990ScheduleG

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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. A draft is then reviewed by the CFO, President and the Board.
Conflict of interest policy compliance Part VI line 12cPart VI B 12c: Board members are requested to annually disclose any conflicts of interest which arethen shared with the Board Pres. For any vote that includes a matter with a conflicting party, theBoard Pres insures that any Board member with a conflict abstain from discussion and voting on thatissue.
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

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