KASHRUS COUNCIL OF LAKEWOOD N J INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
KASHRUS COUNCIL OF LAKEWOOD N J INC (EIN 22-3128323)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-11-15
IRS object ID
201623209349311147
Schema version
2015v2.1
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)
Return2016-11-15T14:14:05-06:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN223092020PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GERSHON BIEGELEISEN & CO CPAS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1111 MADISON AVEAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223128323EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KASHRUS COUNCIL OF LAKEWOOD NJBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKASHBusinessNameControlTxt
Phone7329011888PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1750 FOREST AVENUE RM/STE 66AddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBORUCH BER YOFFEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7329011888PhoneNum
Signature2016-07-21SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGERSHON BIEGELEISENPreparerPersonNm
PTINP00117676PTIN
Phone7328866311PhoneNum
Preparation2016-10-05PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerYISROEL STEINBERGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1230 AUTUMN ROADAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$223,459GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1990FormationYr
Legal Domicile StateNJLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION WAS FORMED FOR RELIGIOUS PURPOSES TO UPGRADE AND MAINTAIN THE KASHRUS STANDARDS OF LAKEWOOD, NJ.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$370PYContributionsGrantsAmt
CY Contributions Grants$3,650CYContributionsGrantsAmt
PY Program Service Revenue$193,377PYProgramServiceRevenueAmt
CY Program Service Revenue$219,809CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$193,747PYTotalRevenueAmt
CY Total Revenue$223,459CYTotalRevenueAmt
PY Grants And Similar Paid$8,826PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$17,520CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$72,000PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$79,100CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$111,577PYOtherExpensesAmt
CY Other Expenses$119,843CYOtherExpensesAmt
PY Total Expenses$192,403PYTotalExpensesAmt
CY Total Expenses$216,463CYTotalExpensesAmt
PY Revenues Less Expenses$1,344PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$6,996CYRevenuesLessExpensesAmt
Total Assets BOY$61,729TotalAssetsBOYAmt
Total Assets EOY$70,825TotalAssetsEOYAmt
Total Liabilities BOY$2,800TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,900TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$58,929NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$65,925NetAssetsOrFundBalancesEOYAmt
MissionRELIGIOUSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$201,054ExpenseAmt
Grant$17,520GrantAmt
DescSUPERVISION OF FOOD MANUFACTURE AND PREPARATION IN ACCORDANCE WITH JEWISH ORTHODOX LAWS OF KOSHER,CERTIFICATION AS TO COMPLIANCE.Desc
Total Program Service Expenses$201,054TotalProgramServiceExpensesAmt
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 LiabilitiesYes (true)ReportOtherLiabilitiesInd
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 RequiredYes (true)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee1EmployeeCnt
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 Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
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 EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonORGANIZATIONPersonNm
Phone7329011888PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1750 FOREST AVENUEAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
YISROEL STEINBERG
VICE PRES1.00Yes (X)Yes (X)$0$0$0
JEFFREY RUBIN
SECY - TREAS1.00Yes (X)Yes (X)$0$0$0
BORUCH BER YOFFE
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$3,650AllOtherContributionsAmt
Total Contributions$3,650TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICE REVENUEDesc
Total Revenue Column$219,809TotalRevenueColumnAmt
Related Or Exempt Func Income$219,809RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$219,809TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$223,459TotalRevenueColumnAmt
Related Or Exempt Func Income$219,809RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$17,520TotalAmt
Program Services$17,520ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$79,100TotalAmt
Program Services$79,100ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,150TotalAmt
Management And General$1,150ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$77,629TotalAmt
Program Services$77,341ProgramServicesAmt
Management And General$288ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$140TotalAmt
Management And General$140ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,399TotalAmt
Management And General$1,399ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$9,000TotalAmt
Management And General$9,000ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,249TotalAmt
Program Services$3,249ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$897TotalAmt
Program Services$239ProgramServicesAmt
Management And General$658ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$892TotalAmt
Management And General$892ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PARSONAGE$19,500$19,500
TELEPHONE$5,474$4,105$1,369
SUPPLIES$223$223
LICENSES AND FEES$150$150

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$140TotalAmt
Management And General$140ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$216,463TotalAmt
Program Services$201,054ProgramServicesAmt
Management And General$15,409ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$52,597BOYAmt
EOY$57,590EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$5,000EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$12,461LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,226LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$9,132BOYAmt
EOY$8,235EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$61,729BOYAmt
EOY$70,825EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,800BOYAmt
EOY$4,900EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,800BOYAmt
EOY$4,900EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$58,929BOYAmt
EOY$65,925EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$58,929BOYAmt
EOY$65,925EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$61,729BOYAmt
EOY$70,825EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$6,996ReconcilationRevenueExpnssAmt
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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$180CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,250CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,107CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$370CurrentTaxYearMinus1YearAmt
Current Tax Year$3,650CurrentTaxYearAmt
Total$6,557TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$180CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,250CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,107CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$370CurrentTaxYearMinus1YearAmt
Current Tax Year$3,650CurrentTaxYearAmt
Total$6,557TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$3,369SubstantialContributorsTotAmt
Public Support Total170$3,188PublicSupportTotal170Amt
Total Support$6,557TotalSupportAmt
Gross Receipts Rltd Activities$896,766GrossReceiptsRltdActivitiesAmt
Public Support CY1700.48620PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,461OtherCostOrOtherBasisAmt
Depreciation$4,226DepreciationAmt
Book Value$8,235BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$8,235TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPAYROLL LIABILITIESDesc
Amt$4,900Amt
FieldValueIRS element (for citing)
Total Liability$4,900TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BREVIEWED AT BOARD MEETING UPON RECEIPT.
FORM 990, PAGE 6, PART VI, LINE 15BTHE ORGANIZATION DETERMINES SALARY BASED ON NORMS FOR COMPARABLE POSITIONS IN THE REGION.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS AND ORGANIZATION POLICIES ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GCONTRACTED KOSHER SUPERVISION 40,291 0 0 OTHER PROFESSIONAL FEES 0 288 0 CONTRACTED KOSHER CONSULTING 37,050 0 0

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