American Friends of Shalvat Chayim Inc C/o Israel Perkal

Nonprofit profile at a glance

EIN
825357823
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021, Form 990-N 2020
Location
Flushing, NY, USA
Phone
8456411137
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Mental Health Association

Reported finances

Revenue
$356,147
Expenses
$336,896
Assets
$32,672
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • STUART ETTINGER (PRESIDENT)

Highest reported compensation

  • STUART ETTINGER (PRESIDENT): $80,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization runs group homes to help men who have been diagnosed with chronic mental illness, such as schizoprenia, autism, anxiety disorders, bipolar disorder, developmental disorders and severe post traumatic stress disorder followng militiary service in an orthodox religious environment. It also serves individuals in foreign countries.

What it reported doing in 2024

The organization raises funds to help support organizations that help those with psychological problems integrate into society after they are released from treatment and correctional facilities. These organizations provide access to social workers, group therapy and other support resources necessary to insure that these people are able to function safely and with a sense of security and a feeling that they are not alone or abandoned. Shalvat chayim disburses funds to not-for-profit organizations formed and operating in each of israel, france and switzerland

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 72% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 75
  • Accountability: 69
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.5%; rating input score 65
  • Program expense ratio: 69.2%; rating input score 69
  • Fundraising efficiency: $30.78 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.4%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 23.9%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 9.4% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 34.1% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 24.6% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 65.5% of revenue deployed · 69.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $233K in reported program spending
  • Leadership: top reported pay $80K · 3 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.