Chayim Aruchim Inc C/o S Lefkowitz

Nonprofit profile at a glance

EIN
454549986
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2016
Location
Lakewood, NJ, USA
Phone
7325345600
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Hospices

Reported finances

Revenue
$822,872
Expenses
$665,066
Assets
$568,124
Liabilities
$2,800

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

Leadership & pay

3 people listed

Executive titles in this filing

  • SHMUEL LEFKOWITZ (PRESIDENT)

People named in this filing

  • SHMUEL LEFKOWITZ (PRESIDENT)
  • GEORGE WEINBERGER (CHAIRMAN)
  • RIVIE SCHWEBEL (TREASURER)

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

To provide end of life direction & advocacay in a culturally sensitive manner. To provide support to the ill & unfortunate. To support programs for training in end of life advocacy. To engage in charitable & benevolent endeavors, & to provide funding to organizations with purposes similar to those of this corporation.

What it reported doing in 2024

Provided end of life direction & advocacy in a culturally sensitive manner. Provided support to the ill and unfortunate. Supported programs for training in end of life advocacy. Engaged in charitable and benevolent endeavors.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.9%; rating input score 71
  • Program expense ratio: 87.8%; rating input score 88
  • Fundraising efficiency: $16.66 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 19.2%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 16% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 18.6% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 29.3% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 70.9% of revenue deployed · 87.8% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $584K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.