Chabad Lubavitch Hospitality Center Eshel Hachnosas Orchim

Nonprofit profile at a glance

EIN
364454775
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Brooklyn, NY, USA
Phone
7187788000
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution
Affiliation
Judaism

Reported finances

Revenue
$3,184,565
Expenses
$3,390,338
Assets
$5,262,213
Liabilities
$506,756

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Menachem Hendel (Executive Director)

People named in this filing

  • Menachem Hendel (Executive Director)
  • Zalman Leobrow (Director)
  • Avrohom Reinitz (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Free Meals and cash assistance to the needy and a religious publication

What it reported doing in 2024

Religious publication and educational events

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 47
  • Accountability: 82
  • Sustainability: 42
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.8%; rating input score 96
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: $703.75 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 1st 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: 24.9%; rating input score 25; 13th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.5%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 1.55; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 13th percentile among comparable filings
  • Asset growth: -1.4% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 95.8% of revenue deployed · 90% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $3.1M in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 28 of 31 current checks pass · 3 findings to review
  • Schedules: 7 filed schedules · includes foreign activity and grants
  • Filing history: 8 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • 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 — Transparency & Controls: Grant itemization coverage scored 25/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.