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Nonprofiteer
← STAR K CERTIFICATION INC

Form 990 for tax year 2023

Filed by STAR K CERTIFICATION INC.

Totals

Total revenue
$16,495,068
Total expenses
$15,559,880
Contributions and grants received
$75,658
Grants paid
$491,118
Program service revenue
$16,427,586
Investment income
$2,160
Other revenue
-$10,336
Total assets, end of year
$16,159,113
Total liabilities, end of year
$2,117,101
Net assets or fund balances, end of year
$14,042,012
Program services expenses (Part IX)
$14,767,147
Management and general expenses
$774,733
Fundraising expenses
$18,000
Program service expenses (Part III)
$14,767,147

Program services were 94.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $75,000

  • 1f · All other contributions, gifts and grants

    $658

  • 2a · Program service revenue: Certification Fees

    total $13,529,240 · related or exempt $13,529,240

  • 2b · Program service revenue: Inspection Fees

    total $31,791 · related or exempt $31,791

  • 2c · Program service revenue: Publications

  • 2d · Program service revenue: QAI Inspection Fees

    total $241,777 · unrelated business $241,777

  • 2e · Program service revenue: Supervision Fees

    total $2,624,778 · related or exempt $2,624,778

  • 3 · Investment income

    total $222,001 · excluded $222,001

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $18,200

  • 6b · Less rental expenses

    real property $60,712

  • 6c · Rental income or loss

    real property -$42,512

  • 6d · Net rental income or loss

    total -$42,512 · excluded -$42,512

  • 7a · Gross sales of assets other than inventory

    securities $4,800,471

  • 7b · Less cost or other basis and sales expenses

    securities $5,020,312

  • 7c · Gain or loss

    securities -$219,841

  • 7d · Net gain or loss

    total -$219,841 · related or exempt -$219,841

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: Audio/Video Materials

  • 11b · Other revenue: Passover Guide

    total $32,026 · related or exempt $32,026

  • 11c · Other revenue: Subscriptions

    total $150 · related or exempt $150

  • 11e · Other revenue, total

    $32,176

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $337,518 · program services $337,518

  • 2 · Grants to domestic individuals

    total $153,600 · program services $153,600

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $1,229,809 · program services $1,229,809

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $5,440,752 · program services $5,219,385 · management and general $221,367

  • 8 · Pension plan contributions

    total $155,691 · program services $155,691

  • 9 · Other employee benefits

    total $125,465 · program services $125,465

  • 10 · Payroll taxes

    total $429,858 · program services $412,924 · management and general $16,934

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $48,583 · program services $48,583

  • 13 · Office expenses

    total $0

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $62,314 · management and general $62,314

  • 17 · Travel

    total $912,213 · program services $912,213

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $1,350 · program services $1,350

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $187,270 · program services $187,270

  • 23 · Insurance

    total $57,111 · management and general $57,111

  • 24a · Other expenses: Contract Help - Foreign

    total $1,845,735 · program services $1,845,735

  • 24b · Other expenses: Housing Allowance

    total $1,271,713 · program services $1,271,713

  • 24c · Other expenses: Contract Help

    total $851,255 · program services $851,255

  • 24d · Other expenses: Bad Debts

    total $788,326 · program services $788,326

  • 24e · All other expenses

    total $1,661,317 · program services $1,226,310 · management and general $417,007 · fundraising $18,000

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,028,121 · end of year $984,256

  • 2 · Savings and temporary cash investments

    beginning of year $720,901 · end of year $542,756

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $1,783,286 · end of year $1,769,529

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $156,119 · end of year $192,561

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $3,358,245

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,513,335

  • 10c · Land, buildings and equipment, net

    beginning of year $1,380,124 · end of year $1,844,910

  • 11 · Investments: publicly traded securities

    beginning of year $8,866,832 · end of year $10,578,861

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $246,240 · end of year $246,240

  • 17 · Accounts payable and accrued expenses

    beginning of year $24,704 · end of year $32,552

  • 21 · Escrow or custodial account liability

    end of year $80,000

  • 23 · Secured mortgages and notes payable

    beginning of year $33,506 · end of year $25,350

  • 25 · Other liabilities

    beginning of year $2,016,589 · end of year $1,979,199

  • 27 · Net assets without donor restrictions

    beginning of year $13,106,824 · end of year $14,042,012

Mission and programs · 2023

Mission

Supervision of Kosher Products used by millions of people of all religions who choose to follow authentic Jewish Kosher Dietary guidelines. Serve as a resource center for Rabbinical Academies and field inquiries from all over the world in many areas of Jewish law.

  • Serve millions of kosher food consumers internationally;we are a resource center for thousands of technical inquiries regarding kosher and related laws.Publish newsletter:Kashrus Kurrents

    Expenses $14,767,147 · Grants $491,118 · Revenue $16,459,762

As filed on the 2023 return.

Listed in Part VII

  • Avrom Pollak

    President

    Total calculated
    $301,593
    From this org
    $201,684
    From related orgs
    $0
    Other
    $99,909
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $201,684
    Bonus
    not reported
    Other
    not reported
    Deferred
    $32,997
    Nontaxable benefits
    $66,912
    Filer's total
    $301,593
  • Rabbi Moshe Heinemann

    Director

    Total calculated
    $259,957
    From this org
    $232,632
    From related orgs
    $0
    Other
    $27,325
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $232,632
    Bonus
    not reported
    Other
    not reported
    Deferred
    $13,025
    Nontaxable benefits
    $14,300
    Filer's total
    $259,957
  • Rabbi Jonah Gewirtz

    Director

    Total calculated
    $231,313
    From this org
    $192,922
    From related orgs
    $0
    Other
    $38,391
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $192,922
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $38,391
    Filer's total
    $231,313
  • Rabbi S Heinemann

    Rabbi

    Total calculated
    $227,999
    From this org
    $187,611
    From related orgs
    $0
    Other
    $40,388
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $187,611
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $40,388
    Filer's total
    $227,999
  • Rabbi A Mushell

    Rabbi

    Total calculated
    $224,027
    From this org
    $194,110
    From related orgs
    $0
    Other
    $29,917
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $194,110
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $29,917
    Filer's total
    $224,027
  • Rabbi David Heber

    Director

    Total calculated
    $219,880
    From this org
    $191,187
    From related orgs
    $0
    Other
    $28,693
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $191,187
    Bonus
    not reported
    Other
    not reported
    Deferred
    $10,742
    Nontaxable benefits
    $17,951
    Filer's total
    $219,880
  • Rabbi Judah Holland

    Director

    Total calculated
    $217,066
    From this org
    $153,966
    From related orgs
    $0
    Other
    $63,100
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $153,966
    Bonus
    not reported
    Other
    not reported
    Deferred
    $11,943
    Nontaxable benefits
    $51,157
    Filer's total
    $217,066
  • Rabbi T Rosen

    Rabbi

    Total calculated
    $187,036
    From this org
    $165,096
    From related orgs
    $0
    Other
    $21,940
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $165,096
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $21,940
    Filer's total
    $187,036
  • Rabbi M Kurcfeld

    Rabbi

    Total calculated
    $182,923
    From this org
    $153,005
    From related orgs
    $0
    Other
    $29,918
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $153,005
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $29,918
    Filer's total
    $182,923
  • Rabbi M Frankel

    Rabbi

    Total calculated
    $177,618
    From this org
    $143,711
    From related orgs
    $0
    Other
    $33,907
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,711
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $33,907
    Filer's total
    $177,618
  • Rabbi Emanuel Goldfeiz

    Director

    Total calculated
    $0
    Hours/week
    0
  • Daniel Katibian

    Treasurer

    Total calculated
    $0
    Hours/week
    20
  • Hayim Pollack

    Director

    Total calculated
    $0
    Hours/week
    0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 3 · Compensation committee
  • 3 · Approval by the board or compensation committee

Answered no

  • 2 · Substantiation required before reimbursing expenses
  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 1a: Relevant information in regards to selections on 1a.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • STAR-K KOSHER LLC

    STAFFING FOR KOSHER CERTIFICATION · MD

    Directly controlled by STAR K CERTIFICATION

Provenance

Return type
form_990
Tax year
2023
Filed
14 November 2024
IRS schema version
2023v5.1
Source object
202413199349306121

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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