JERUSALEM LIGHTS INC (EIN 264006143) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2008

Legal Domicile

Principal Officer

RABBI CHAIM RICHMAN

Phone

8067733760

Tax Period

2024-01-01 to 2024-12-31

JERUSALEM LIGHTS INC, founded in 2008, is a small nonprofit in the Education sector that reported $296K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year.

Mission

JERUSALEM LIGHTS SEEKS TO PROVIDE AND SHARE THE WISDOM OF TRADITIONAL TORAH TEACHINGS WITH ALL SINCERE SPIRITUAL SEEKERS REGARDLESS OF THEIR RACE,RELIGION, GENDER OR ORIENTATION, EMPHASIZING THE ENNOBLEMENT OF THE HUMAN SPIRIT, THE BROTHERHOOD OF MANKIND, AND THE NURTURING AND DEVELOPMENT OF EACH INDIVIDUAL'S PERSONAL FAITH AND RELATIONSHIP WITH THE CREATOR.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $296,368

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $296,368

Expense Breakdown

Grants Paid $300,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $300,000

Other Expenses $15,463

TOTAL EXPENSES $315,463

Year-over-Year Comparison

	2024	2023	Change
Revenue	$296,368	$316,714	-0.1%
Expenses	$315,463	$386,878	-0.2%
Net Income	$-19,095	$-70,164	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRODY GIBSON	SECRETARY	2.50	Officer Director	$0	$0	$0
CHANDLER GIBSON	TREASURER	1.00	Director	$0	$0	$0
KATY HOLLADAY	BOARD MEMBER	1.00	Director	$0	$0	$0
RABBI CHAIM RICHMAN	PRESIDENT	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$296,368	$315,463	$290,933	$-19,095
2023	$316,714	$386,878	$307,303	$-70,164
2022	$241,941	$190,680	$376,792	$51,261
2021	$252,835	$187,890	$326,226	$64,945

JERUSALEM LIGHTS INC