Gmach Life Fund FKA Jewish Gift Closet

Nonprofit profile at a glance

EIN
272462213
IRS 990-EZ coverage
2015–2025
Forms available
Form 990-EZ 2025, Form 990-N 2014
Location
La Jolla, CA, USA
Phone
8585491877
Rating
37
Verdict
REVIEW
Rating confidence
Moderate
Sector
Emergency Assistance
Affiliation
Judaism

Reported finances

Revenue
$23,072
Expenses
$75,109
Assets
$65,480

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • Helene Bortz (Director)
  • Myrice Goldberg (Treasurer)
  • Julien Bortz (Secretary)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assistance to the needy

What it reported doing in 2025

The Jewish Gift Closet provided financial assistance to 64 households, including 6 organized life cycle events, 30 education scholarships, and assistance to 28 families in need. Assistance was provided to those facing a crisis due to loss of employment, transportation, illness and disability. Individuals receiving assistance received funds for rent, food, auto repairs, clothing, furniture and household goods.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 4
  • Transparency & Controls: 82
  • Sustainability: 21
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 6.3%; rating input score 6
  • Program expense ratio: 1.9%; rating input score 2

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -225.5%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -9.3% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -4.7% per year; rating input score 0; 34th percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 6.3% of revenue deployed · 1.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $1K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 6/100.
  • High — Financial Efficiency: Program expense ratio scored 2/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.