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Rabbi Abraham And Shirley Kelmanfoundation Inc

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Philanthropy, Voluntarism and Grantmaking Foundations / Private Independent Foundations (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$39.7k (2023)

Expenses
$151k (2023)

Total Assets
$564k (2023)

Total Liabilities
$0 (2023)

Years with missing data
Source: Form 990 tax filings from 2007 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$39,679
Expenses
$151,133
Net Income
-$111,454
Net Assets
$563,712
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $26,486
66.8%
Sales of Assets $13,193
33.2%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $124,168
82.2%
Compensation of Officers* $30,000
19.9%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $563,712
Total Liabilities $0
Net Assets $563,712
Compensation
Key Employees and Officers Compensation Other
Sharon Kowalsky (Executive Direc) $15,000 $0
Avrum Kowalsky (Treasurer) $15,000 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$66,018
Expenses
$119,765
Net Income
-$53,747
Net Assets
$675,166
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $30,810
46.7%
Sales of Assets $35,208
53.3%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $90,550
75.6%
Compensation of Officers* $30,000
25.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $675,166
Total Liabilities $0
Net Assets $675,166
Compensation
Key Employees and Officers Compensation Other
Sharon Kowalsky (Executive Direc) $15,000 $0
Avrum Kowalsky (Treasurer) $15,000 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$110,187
Expenses
$118,815
Net Income
-$8,628
Net Assets
$728,913
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $61,341
55.7%
Sales of Assets $48,846
44.3%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $87,900
74.0%
Compensation of Officers* $30,000
25.2%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $728,913
Total Liabilities $0
Net Assets $728,913
Compensation
Key Employees and Officers Compensation Other
Sharon Kowalsky (Executive Direc) $15,000 $0
Avrum Kowalsky (Treasurer) $15,000 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$43,084
Expenses
$122,486
Net Income
-$79,402
Net Assets
$737,540
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $3
0.0%
Dividends $35,665
82.8%
Sales of Assets $7,416
17.2%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $88,941
72.6%
Compensation of Officers* $37,500
30.6%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $737,541
Total Liabilities $1
Net Assets $737,540
Compensation
Key Employees and Officers Compensation Other
Sharon Kowalsky (Executive Direc) $18,750 $0
Avrum Kowalsky (Treasurer) $18,750 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$60,138
Expenses
$112,725
Net Income
-$52,587
Net Assets
$816,942
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $600
1.0%
Interest Revenue $14
0.0%
Dividends $38,624
64.2%
Sales of Assets $20,900
34.8%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $87,600
77.7%
Compensation of Officers* $21,000
18.6%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $816,943
Total Liabilities $1
Net Assets $816,942
Compensation
Key Employees and Officers Compensation Other
Sharon Kowalsky (Executive Direc) $10,500 $0
Avrum Kowalsky (Treasurer) $10,500 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$183,930
Expenses
$90,908
Net Income
$93,022
Net Assets
$869,530
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $124,216
67.5%
Interest Revenue $0
Dividends $50,218
27.3%
Sales of Assets $9,496
5.2%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $67,240
74.0%
Compensation of Officers* $24,000
26.4%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $869,530
Total Liabilities $0
Net Assets $869,530
Compensation
Key Employees and Officers Compensation Other
Sharon Kowalsky (Executive Direc) $12,000 $0
Avrum Kowalsky (Treasurer) $12,000 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$37,661
Expenses
$96,283
Net Income
-$58,622
Net Assets
$776,508
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $43,930
> 100%
Sales of Assets -$6,269
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $79,853
82.9%
Compensation of Officers* $18,000
18.7%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $776,508
Total Liabilities $0
Net Assets $776,508
Compensation
Key Employees and Officers Compensation Other
Sharon Kowalsky (Executive Direc) $9,000 $0
Avrum Kowalsky (Treasurer) $9,000 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$91,489
Expenses
$137,581
Net Income
-$46,092
Net Assets
$835,130
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $5,000
5.5%
Interest Revenue $0
Dividends $35,378
38.7%
Sales of Assets $51,111
55.9%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $117,819
85.6%
Compensation of Officers* $24,000
17.4%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $835,130
Total Liabilities $0
Net Assets $835,130
Compensation
Key Employees and Officers Compensation Other
Sharon Kowalsky (Executive Direc) $12,000 $0
Avrum Kowalsky (Treasurer) $12,000 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$74,591
Expenses
$128,340
Net Income
-$53,749
Net Assets
$881,222
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $42,832
57.4%
Sales of Assets $31,759
42.6%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $120,538
93.9%
Compensation of Officers* $24,000
18.7%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $881,222
Total Liabilities $0
Net Assets $881,222
Compensation
Key Employees and Officers Compensation Other
Sharon Kowalsky (Executive Direc) $24,000 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$68,965
Expenses
$83,534
Net Income
-$14,569
Net Assets
$909,719
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $58,123
84.3%
Sales of Assets $10,842
15.7%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $75,598
90.5%
Compensation of Officers* $24,000
28.7%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $934,940
Total Liabilities $25,221
Net Assets $909,719
Compensation
Key Employees and Officers Compensation Other
Sharon Kowalsky (Executive Direc) $24,000 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$35,429
Expenses
$110,671
Net Income
-$75,242
Net Assets
$653,294
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $1
0.0%
Dividends $33,444
94.4%
Sales of Assets $1,984
5.6%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $47,035
42.5%
Compensation of Officers* $18,000
16.3%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $678,442
Total Liabilities $25,148
Net Assets $653,294
Compensation
Key Employees and Officers Compensation Other
Sharon Kowalsky (Executive Direc) $18,000 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$37,652
Expenses
$68,261
Net Income
-$30,609
Net Assets
$728,536
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $1,956
5.2%
Dividends $27,353
72.6%
Sales of Assets $8,343
22.2%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $67,278
98.6%
Compensation of Officers* $19,300
28.3%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $766,536
Total Liabilities $38,000
Net Assets $728,536

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$1
Expenses
$0
Net Income
$1
Net Assets
$1
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $0
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $1
Total Liabilities $0
Net Assets $1

Document Links

Fiscal Year Ending Dec.
2007

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$1
Expenses
$0
Net Income
$1
Net Assets
$1
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $0
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $1
Total Liabilities $0
Net Assets $1

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

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Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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