Eshel-The Assn for the Planning&Develop Ment of Services for the Aged in Israel

Nonprofit profile at a glance

EIN
980160122
IRS 990 coverage
2010–2019
Forms available
Form 990 2019
Location
Jerusalem, IS
Phone
2126876200
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Development

Reported finances

Revenue
$14,530,000
Expenses
$14,683,000
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • Yossi Heiman (CEO)

Highest reported compensation

  • Yossi Heiman (CEO): $222,585 total reported compensation
  • Erez Eliyahu (CFO): $130,729 total reported compensation
  • Diana Shimoni (Deputy Director): $114,533 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Eshel provides assistance in the planning, development, financing, and establishment of the services for the care of the aged in Israel. The organization aims at improving the wellbeing of vulnerable older adults in Israel by advancing their autonomy, (Cont. on Sched. O) functional ability and independence.

What it reported doing in 2019

Eshel provides numerous programs and services to advance independence of elderly in Israel. The programs and initiatives carried out in 2019 were: employment programs for elderly, operating in 7 locations and serving 1800 elderly; programs for homebound elderly and integrated care, operating in 3 locations during the 2019 pilot and now moving towards nationwide activity; primary caregivers for elderly - 2 programs operating in 2 cities in Israel, involving 50 beneficiaries; rehabilitation programs and services: community based geriatric rehabilitation centers - operating in 4 locations; programs for elderly suffering from dimentia - 3 programs operating in 8 locations and serving thousands of elderly annually; programs for Holocaust survivors - 6 programs in 32 locations throughout Israel (cont. on Sched O) serving thousands survivors; guidance centers for elderly in retirement - 2 programs for elderly planning and managing retirement in 40 locations with 123 seminars servings thousands of elderly.

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 59% for direct work, and 41% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 61
  • Accountability: 91
  • Sustainability: 19
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.6%; rating input score 94
  • Program expense ratio: 92.5%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Pass
    • May require repayment: Limited
  • Grant itemization coverage: 98.8%; rating input score 99; 32nd 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; 67th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.1%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 3.2%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: -3% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -9.1% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 93.6% of revenue deployed · 92.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $13.6M in reported program spending
  • Leadership: top reported pay $223K · 15 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $815K reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 10 filing years from 2010 to 2019
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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: Pay-setting controls scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 59/100.