Nonprofit · EIN 82-1093032
ORGANIZATION FOR THE ADVANCEMENT OF MUSSAR INC
Tax-exempt · LOS ANGELES, CA 90035
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $374,848 | $367,381 | $7,467 | $17,241 | $1,965 | $15,276 |
| December 31, 2024 | 990 | $294,303 | $338,522 | -$44,219 | $24,056 | $16,247 | $7,809 |
| December 31, 2023 | 990 | $343,425 | $335,164 | $8,261 | $71,641 | $19,613 | $52,028 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $57,735
- Program service revenue
- $306,533
- Investment income
- $0
- Other revenue
- $10,580
Expenses
- Grants and similar amounts paid
- $360
- Other salaries and wages
- $193,634
- Salaries, compensation and benefits (total)
- $193,634
- Professional fundraising fees
- $0
- Accounting fees
- $2,645
- Travel
- $103,475
- Depreciation
- $269
- Program services (functional)
- $196,999
- Management and general (functional)
- $170,382
Balance sheet and other
- Total assets, start of year
- $24,056
- Total assets, end of year
- $17,241
- Total liabilities, end of year
- $1,965
- Net assets, end of year
- $15,276
- Land, buildings and equipment
- $135
- Gross receipts
- $374,848
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2017
- State of legal domicile
- MD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAWRENCE KELEMEN | CHAIRMAN Trustee or director | 60 | $0 |
| LAWRENCE KURZ | PRESIDENT Officer | 4 | $0 |
| ELLEN JESMER | TREASURER Officer | 4 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAWRENCE KELEMEN | CHAIRMAN Trustee or director | 60 | $0 |
| LAWRENCE KURZ | PRESIDENT Officer | 4 | $0 |
| ELLEN JESMER | TREASURER Officer | 4 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAWRENCE KELEMEN | CHAIRMAN Trustee or director | 60 | $0 |
| LAWRENCE KURZ | PRESIDENT Officer | 4 | $0 |
| ELLEN JESMER | TREASURER Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- CO KELEMEN 9600 OAKMORE ROAD, LOS ANGELES, CA 90035-0000
- Mailing address (990-N for 2018)
- 502 WASHINGTON AVENUE 8TH FLOOR, TOWSON MD 21207
- Principal officer (990 for 2025)
- LAWRENCE KELEMEN, C/O KELEMEN 9600 OAKMORE ROAD, LOS ANGELES, CA 90035
- Principal officer (990-N for 2018)
- ELLEN JESMER, 502 WASHINGTON AVENUE 8TH FLOOR, TOWSON MD 21207
- Signed the 990
- LAWRENCE KELEMEN, CHAIRMAN
- Phone
- (410) 844-3576
- Return prepared by
- PHILIP STEIN AND ASSOCIATES
California records
California keeps its own records of charities and corporations. Search them by EIN 82-1093032 or by the name ORGANIZATION FOR THE ADVANCEMENT OF MUSSAR INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE ORGANIZATION'S GOAL IS TO PROVIDE JEWISH EDUCATIONAL CLASSES, SEMINARS, LECTURES AND EVENTS WHICH PROMOTE AND ENHANCE JEWISH DEVELOPMENT AND CHARACTER DEVELOPMENT THROUGH INTROSPECTION (I.E. "MUSSAR"). IT IS THE ORGANIZATION'S MISSION AND HOPE, THAT BY ADVANCING THE STUDY OF MUSSAR, IT WILL IMBUE THE ORGANIZATION'S PARTICIPANTS WITH A GREATER LOVE AND JOY FOR LIFE AND THE TOOLS NECESSARY FOR EACH PARTICIPANT TO ATTAIN SPIRITUAL GROWTH AND CHARACTER DEVELOPMENT THROUGH MUSSAR.
Program accomplishments
- THE ORGANIZATION'S GOAL IS TO PROVIDE JEWISH EDUCATIONAL CLASSES, SEMINARS, LECTURES AND EVENTS WHICH PROMOTE AND ENHANCE JEWISH DEVELOPMENT AND CHARACTER DEVELOPMENT THROUGH INTROSPECTION (I.E. "MUSSAR"). TO PROVIDE SUCH CLASSES, SEMINARS, ETC., THE EMPLOYMENT OF QUALIFIED INDIVIDUALS IS A GIVEN. FOR THE YEAR IN QUESTION, THIS INNCLUDED ALSO A DONATION TO THE ZERACH BARNET SYNAGOGUE THROUGH THE PEF ISRAEL ENDOWMENT FUND. THE ZERACH BARNET SYNAGOGUE, LOCATED IN ISRAEL HOSTED MULTIPLE LECTURES FOR THE ORGANIZATION. THIS WAS THE METHOD OF PAYMENT FOR USAGE OF THE SPACE. ADDITIONAL DETAILS ON SCHEDULE O, UNDER GRANTS AND ALLOCATIONS DETAIL.Expenses $196,999 · grants $57,735 · revenue $306,533
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 82-1093032
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X30)
- Assets (IRS master file)
- $17,241
- Income (IRS master file)
- $374,848
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $374,848 | $367,381 | $17,241 | XML |
| 990 | December 2024 | $294,303 | $338,522 | $24,056 | XML |
| 990 | December 2023 | $343,425 | $335,164 | $71,641 | XML |
| 990 | December 2022 | $267,602 | $292,817 | $48,927 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: ELLEN JESMER | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-1093032).
Questions about ORGANIZATION FOR THE ADVANCEMENT OF MUSSAR INC
- What is the EIN of ORGANIZATION FOR THE ADVANCEMENT OF MUSSAR INC?
- The employer identification number (EIN) of ORGANIZATION FOR THE ADVANCEMENT OF MUSSAR INC is 82-1093032.
- Is ORGANIZATION FOR THE ADVANCEMENT OF MUSSAR INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to ORGANIZATION FOR THE ADVANCEMENT OF MUSSAR INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ORGANIZATION FOR THE ADVANCEMENT OF MUSSAR INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ORGANIZATION FOR THE ADVANCEMENT OF MUSSAR INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ORGANIZATION FOR THE ADVANCEMENT OF MUSSAR INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ORGANIZATION FOR THE ADVANCEMENT OF MUSSAR INC?
- The 990 for the year ended December 31, 2025 names LAWRENCE KELEMEN.
- Who are the officers and directors of ORGANIZATION FOR THE ADVANCEMENT OF MUSSAR INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does ORGANIZATION FOR THE ADVANCEMENT OF MUSSAR INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $374,848, expenses of $367,381 and total assets of $17,241 at year end.
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