JEWISH RUSSIAN LEARNING CENTER INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: JEWISH RUSSIAN LEARNING CENTER INC (EIN 77-0623554)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2015-01-22
IRS object ID: 201540229349300439
Schema version: 2013v4.0
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
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-01-22T10:07:17-08:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	YKAZ CPA PC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	137 QUENTIN RD	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	112231201	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	770623554	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JEWISH RUSSIAN LEARNING CENTER INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	JEWI	BusinessNameControlTxt
Phone	9089636823	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O YKAZ CPA PC 137 QUENTIN RD	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11223	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	EUGENE KOGAN	PersonNm
Person Title	OFFICER	PersonTitleTxt
Phone	9089636823	PhoneNum
Signature	2014-12-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ALEX ZOLOTUSKIY	PreparerPersonNm
Phone	7184494876	PhoneNum
Preparation	2015-01-22	PreparationDt

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2016-04-25 22:37:26Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	EUGENE KOGAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	630 ARDEN AV	AddressLine1
City	STATEN ISLAND	City
State	NY	State
ZIP Code	10312	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$319,918	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	PROMOTING THE EDUCATION OF JUDAISM THRU CLASSES GIVEN TO ADULT AND CHILDREN. ALSO THRU THE DISTRIBUTION OF A BI-MONTHLY MAGAZINE.	ActivityOrMissionDesc
Voting Members Governing Body	1	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	1	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$348,754	PYContributionsGrantsAmt
CY Contributions Grants	$319,917	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$1	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$348,754	PYTotalRevenueAmt
CY Total Revenue	$319,918	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$6,487	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
CY Other Expenses	$183,001	CYOtherExpensesAmt
CY Total Expenses	$189,488	CYTotalExpensesAmt
PY Revenues Less Expenses	$348,754	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$130,430	CYRevenuesLessExpensesAmt
Total Assets BOY	$117,965	TotalAssetsBOYAmt
Total Assets EOY	$684,823	TotalAssetsEOYAmt
Total Liabilities BOY	$53,137	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$489,565	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$64,828	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$195,258	NetAssetsOrFundBalancesEOYAmt
Mission	PROMOTING THE EDUCATION OF JUDAISM	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$171,194	ExpenseAmt
Revenue	$319,917	RevenueAmt
Desc	PROMOTING 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	$171,194	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	1	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	1	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	EUGINE KOGAN	PersonNm
Phone	9089636823	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	630 ARDEN AV	AddressLine1
City	STATEN ISLAND	City
State	NY	State
ZIP Code	10312	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp

Field	Value	IRS element (for citing)
Person	EUGENY KOGAN	PersonNm
Title	CEO	TitleTxt
Average Hours Per Week	40.00	AverageHoursPerWeekRt
Individual Trustee Or Director	Yes (X)	IndividualTrusteeOrDirectorInd
Reportable Comp From Org	$18,529	ReportableCompFromOrgAmt
Reportable Comp From Rltd Org	$0	ReportableCompFromRltdOrgAmt
Other Compensation	$0	OtherCompensationAmt

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$18,529	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$319,917	AllOtherContributionsAmt
Total Contributions	$319,917	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1	TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$319,918	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1	RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$5,600	TotalAmt
Program Services	$5,600	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$887	TotalAmt
Program Services	$887	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,500	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$2,500	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$5,380	TotalAmt
Program Services	$5,380	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$38,988	TotalAmt
Program Services	$38,988	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$43,174	TotalAmt
Program Services	$43,174	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$242	TotalAmt
Program Services	$242	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$15,794	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$15,794	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
PARKING AND TOLLS	$1,482	$1,482	$0	$0
OFFICE SUPPLIES	$37,304	$37,304	$0	$0
PERMIT AND LICENSES	$260	$260	$0	$0
POSTAGE	$2,773	$2,773	$0	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$35,104	TotalAmt
Program Services	$35,104	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$189,488	TotalAmt
Program Services	$171,194	ProgramServicesAmt
Management And General	$18,294	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$27,905	BOYAmt
EOY	$33,653	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$670,024	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$18,854	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,060	BOYAmt
EOY	$651,170	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$87,000	BOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$117,965	BOYAmt
EOY	$684,823	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$53,137	BOYAmt
EOY	$3,040	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
EOY	$486,525	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$53,137	BOYAmt
EOY	$489,565	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$64,828	BOYAmt
EOY	$195,258	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$64,828	BOYAmt
EOY	$195,258	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$117,965	BOYAmt
EOY	$684,823	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$130,430	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$214,924	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$348,754	CurrentTaxYearMinus1YearAmt
Current Tax Year	$319,917	CurrentTaxYearAmt
Total	$883,595	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$214,924	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$348,754	CurrentTaxYearMinus1YearAmt
Current Tax Year	$319,917	CurrentTaxYearAmt
Total	$883,595	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$883,595	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$883,595	TotalSupportAmt
Public Support CY170	1.00000	PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind
Public Support Total509	$0	PublicSupportTotal509Amt
Public Support CY509	0	PublicSupportCY509Pct
Investment Income CY	0	InvestmentIncomeCYPct

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$665,024	OtherCostOrOtherBasisAmt
Depreciation	$15,794	DepreciationAmt
Book Value	$649,230	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,000	OtherCostOrOtherBasisAmt
Depreciation	$3,060	DepreciationAmt
Book Value	$1,940	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$651,170	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 11b	NO REVIEW WAS OR WILL BE CONDUCTED
Pt VI, Line 8b	NO DOCUMENTS AVAILABLE TO PUBLIC
Form 990, Part IX, Line 24f	PRINTING 1553. 1553. 0. 0. REPAIR AND MAINTENANCE 16583. 16583. 0. 0. SECURITY 404. 404. 0. 0. PROPERTY TAXES 4920. 4920. 0. 0. MEALS 8144. 8144. MISC 3500. 3500.