Jewish Learning Connection (EIN 341552628) - 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

1987

Legal Domicile

Principal Officer

Ephraim Nisenbaum

Tax Period

2023-01-01 to 2023-12-31

Jewish Learning Connection, founded in 1987, is a small nonprofit that reported $398K in total revenue in fiscal year 2023. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $358K left a modest 10% surplus.

Mission

Adult Jewish education

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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 (2023)

Revenue Breakdown

Contributions & Grants $351,092

Program Service Revenue $46,833

Investment Income $0

Other Revenue $0

TOTAL REVENUE $397,925

Expense Breakdown

Grants Paid $0

Salaries & Benefits $222,700

Fundraising Expenses $28,308

Program Expenses $286,812

Other Expenses $135,111

TOTAL EXPENSES $357,811

Year-over-Year Comparison

	2023	2022	Change
Revenue	$397,925	$360,568	+0.1%
Expenses	$357,811	$327,891	+0.1%
Net Income	$40,114	$32,677	+0.2%

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

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

$162,123

Total Directors

$162,123

Key Employees

$84,138

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Ephraim Nisenbaum	Executive Director	45.00	Officer Director Key Emp	$46,938	$37,200	$84,138
Moshe Stoll	Asst Director	40.00	Officer Director	$42,000	$35,985	$77,985
Stuart Musynski	Trustee	0.00	Director	$0	$0	$0
Armond Waxman	Trustee	0.00	Director	$0	$0	$0
Stuart Mintz	Trustee	0.00	Director	$0	$0	$0
Richard Diamond	Trustee	0.00	Director	$0	$0	$0
Ari Jaffe	Trustee	0.00	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
2023	$397,925	$357,811	$527,144	$40,114
2022	$360,568	$327,891	$496,351	$32,677
2021	$378,812	$296,321	$504,412	$82,491
2020	$242,775	$270,516	$453,574	$-27,741
2019	$254,583	$274,049	$496,103	$-19,466
2018	$291,215	$259,871	$532,316	$31,344

Jewish Learning Connection