Chabad Lubavitch Hospitality Center Eshel Hachnosas Orchim Inc in Brooklyn, New York (NY)

Chabad Lubavitch Hospitality Center Eshel Hachnosas Orchim Inc
Employer Identification Number (EIN)	364454775
Name of Organization	Chabad Lubavitch Hospitality Center Eshel Hachnosas Orchim Inc
In Care of Name	M Hendel
Address	744 Eastern Pkwy, Brooklyn, NY 11213-3409
Subsection	Charitable Organization
Ruling Date	09/2014
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$5,000,000 to $9,999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$6,969,059
Amount of Income	$3,923,457
Form 990 Revenue Amount	$3,923,457
National Taxonomy of Exempt Entities (NTEE)	International, Foreign Affairs and National Security: Fund Raising and/or Fund Distribution

Non-representatives - add comments:

Amount of income in 2013: $3,923,457 (it was $3,466,395 in 2012)

This organization:	$3,923,457
Other organizations performing similar types of work:	$59,804

Assets in 2013: $6,969,059 (it was $6,547,118 in 2012)

Chabad Lubavitch Hospitality Center Eshel Hachnosas Orchim Inc:	$6,969,059
Other organizations performing similar types of work:	$21,830

Expenses in 2013: $3,960,817

Chabad Lubavitch Hospitality Center Eshel Hachnosas Orchim Inc:	$3,960,817
Other organizations performing similar types of work:	$55,139

Income to expenses ratio in 2013: 1.0

This organization:	1.0
Other organizations performing similar types of work:	1.1

Grants share in income in 2013: 89.7%

This organization:	89.7%
Other organizations performing similar types of work:	100.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	No	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	Yes	Yes
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	Yes	Yes
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	Yes	Yes
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	Yes	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	Yes	Yes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2010	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096	0	0	0	0
The number of Forms W-2G	0	0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?	No	No	No	No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return	11	11	11	10
Did the organization file all required federal employment tax returns?	Yes	Yes	Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	Yes	Yes	Yes	Yes
Has it filed a Form 990-T for this year?	Yes	Yes	Yes	Yes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?	No	No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?	No	No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?	No	No	No	No
Did the organization file Form 8886-T?	No	No	No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?	No	No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?	No	No	No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?	No	No	No	No
Did the organization notify the donor of the value of the goods or services provided?	No	No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?	No	No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?	No	No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?	No	No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?	No	No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?	No	No	No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?	No	No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?	No	No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?	No	No	No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?	No	No	No	No
The amount of tax-exempt interest received or accrued during the year	$0	$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?	No	No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans	$0	$0	$0	$0
The amount of reserves on hand	$0	$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?	No	No	No	No
Has it filed a Form 720 to report these payments?	No	No	No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$43,021	$37,503
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2010	2011	2012	2013
Statement of Revenue
Total revenue	$2,516,090	$2,606,312	$3,466,395	$3,923,457
Contributions, Gifts, Grants and Other Similar Amounts	$2,397,409	$2,529,086	$3,210,187	$3,517,506
Program Service Revenue	$118,681	$77,226	$256,208	$405,951
532000	$86,911	$29,378	$179,586	$342,358
0	$25,223	$25,936	$31,169	$31,318
0	$6,547	$21,912	$27,704	$22,449
0	$0	$0	$17,749	$9,826
All other program service revenue	$0	$0	$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$0	$0	$0	$0
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Net rental income	$0	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$0	$0
Net income/loss from fundraising events	$0	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0	$0
Miscellaneous Revenue	$0	$0	$0	$0

	2010	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$2,521,712	$2,261,437	$2,769,773	$3,960,817
Grants and other assistance to domestic organizations and domestic governments	$415,115	$206,050	$366,606	$550,746
Grants and other assistance to domestic individuals	$562,419	$184,577	$180,582	$229,599
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals	$238,479	$806,273	$908,488	$1,740,132
Benefits paid to or for members	$0	$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$31,987	$38,021	$43,021	$37,503
Compensation not included above, to disqualified persons	$0	$0	$0	$0
Other salaries and wages	$140,173	$146,976	$148,551	$99,105
Pension plan accruals and contributions	$0	$0	$0	$0
Other employee benefits	$0	$0	$0	$31,303
Payroll taxes	$8,668	$2,937	$1,499	$8,260
Fees for services (non-employees)
Management	$0	$0	$0	$0
Legal	$17,585	$0	$5,000	$8,500
Accounting	$6,355	$3,675	$1,000	$6,864
Lobbying	$0	$0	$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees	$0	$0	$0	$0
Other	$21,395	$72,862	$66,949	$95,360
Advertising and promotion	$0	$0	$400	$0
Office expenses	$36,038	$32,493	$42,301	$26,850
Information technology	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Occupancy	$41,197	$47,907	$69,866	$145,873
Travel	$29,747	$61,389	$44,517	$64,991
Payments of travel or entertainment expenses for any federal, state, or local public officials	$0	$0	$0	$0
Conferences, conventions, and meetings	$90,060	$0	$1,345	$0
Interest	$0	$6,868	$5,736	$5,075
Payments to affiliates	$0	$0	$0	$0
Depreciation, depletion, and amortization	$150,000	$156,981	$192,252	$198,568
Insurance	$7,558	$4,981	$16,727	$33,952
Other expenses	$385,227	$239,955	$269,971	$264,933
Other expenses	$167,461	$79,501	$190,312	$126,929
Other expenses	$121,940	$74,212	$84,796	$109,807
Other expenses	$37,977	$68,391	$61,409	$91,608
Other expenses	$9,600	$27,388	$68,445	$84,859

	2010	2011	2012	2013
Balance Sheet
Total assets	$5,195,357	$5,786,377	$6,547,118	$6,969,059
Cash - non-interest-bearing	$131,634	$13,974	$413,993	$403,110
Savings and temporary cash investments	$0	$0	$0	$0
Pledges and grants receivable, net	$0	$0	$0	$0
Accounts receivable, net	$374,840	$371,431	$381,826	$393,881
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees	$0	$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations	$0	$0	$0	$0
Notes and loans receivable, net	$469,941	$662,343	$909,788	$1,210,538
Inventories for sale or use	$0	$0	$0	$0
Prepaid expenses and deferred charges	$0	$14,028	$38,368	$25,525
Land, buildings, and equipment: cost or other basis	$4,215,942	$4,721,601	$4,800,142	$4,933,005
Investments - publicly traded securities	$0	$0	$0	$0
Investments - other securities	$0	$0	$0	$0
Investments - program-related	$0	$0	$0	$0
Intangible assets	$0	$0	$0	$0
Other assets	$3,000	$3,000	$3,001	$3,000
Total liabilities	$1,208,483	$1,454,628	$1,518,747	$1,978,048
Accounts payable and accrued expenses	$275,067	$314,112	$295,966	$245,403
Grants payable	$0	$0	$0	$0
Deferred revenue	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability	$0	$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons	$0	$0	$0	$0
Secured mortgages and notes payable to unrelated third parties	$933,416	$1,140,516	$1,222,781	$1,732,645
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)	$0	$0	$0	$0
Total net assets or fund balances	$3,986,874	$4,331,749	$5,028,371	$4,991,011
Unrestricted net assets	$3,986,874	$4,331,749	$5,028,371	$4,991,011
Temporarily restricted net assets	$0	$0	$0	$0
Permanently restricted net assets	$0	$0	$0	$0
Capital stock or trust principal, or current funds	$0	$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund	$0	$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
Public Support	$7,172,226
Subtotal Support	$15,766,694
Gifts, grants, contributions, and membership fees received	$15,766,694
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support	$8,594,468
Total Support	$15,766,694
Public Support	$15,766,694
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income. Do not include gain or loss from the sale of capital assets	$0
Gross receipts from related activities, etc.	$0

	Income	Expenses	Net
Unrelated Trade or Business Income (for 2008)
Total	$881,061	$0	$88,106
Gross receipts or sales less returns and allowances	$0	$0	$0
Cost of goods sold	$0	$0	$0
Gross profit	$0	$0	$0
Capital gain net income	$0	$0	$0
Net gain	$0	$0	$0
Capital loss deduction for trusts	$0	$0	$0
Income (loss) from partnerships and S corporations	$0	$0	$0
Rent income	$0	$0	$0
Unrelated debt-financed income	$0	$0	$0
Interest, annuities, royalties, and rents from controlled organizations	$0	$0	$0
Investment income of a section 501(c)(7), (9), or (17) organization	$0	$0	$0
Exploited exempt activity income	$0	$0	$0
Advertising income	$881,061	$0	$88,106
Other income	$0	$0	$0

Deductions Not Taken Elsewhere (for 2008)
Total deductions	$88,106
Compensation of officers, directors, and trustees	$0
Salaries and wages	$0
Repairs and maintenance	$0
Bad debts	$0
Interest	$0
Taxes and licenses	$0
Charitable contributions	$0
Depreciation	$0
Depletion	$0
Contributions to deferred compensation plans	$0
Employee benefit programs	$0
Excess exempt expenses	$0
Excess readership costs	$88,106
Other deductions	$0
Unrelated business taxable income	$0
Unrelated business taxable income before net operating loss deduction	$0
Net operating loss deduction	$0
Unrelated business taxable income before specific deduction	$0
Specific deduction	$0

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Number of organizations performing similar types of work

Alaska	1
Alabama	4
Arkansas	2
Arizona	8
California	82
Colorado	16
Connecticut	2
District of Columbia	10
Delaware	1
Florida	36
Georgia	14
Hawaii	2
Iowa	3
Idaho	4
Illinois	19
Indiana	6
Kansas	3
Kentucky	4
Louisiana	1
Massachusetts	17
Maryland	21
Maine	2
Michigan	11
Minnesota	9
Missouri	5
Mississippi	1

Montana	1
North Carolina	13
North Dakota	1
Nebraska	1
New Hampshire	1
New Jersey	22
New Mexico	1
Nevada	7
New York	77
Ohio	6
Oklahoma	3
Oregon	6
Pennsylvania	14
Rhode Island	1
South Carolina	1
South Dakota	1
Tennessee	11
Texas	28
Utah	5
Virginia	13
Vermont	1
Washington	14
Wisconsin	6
West Virginia	2
International	5

Total

525

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