Handmaker
Legal name: Handmaker Jewish Services for the Aging
Nonprofit profile at a glance
- EIN
- 860626077
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Tucson, AZ, USA
- Phone
- (520) 881-2323
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Nursing, Convalescent Facilities
- Affiliation
- Judaism
Reported finances
- Revenue
- $15,199,529
- Expenses
- $14,938,572
- Assets
- $4,326,860
- Liabilities
- $2,043,095
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- ELIE POLLAK (PRESIDENT AND CEO)
Highest reported compensation
- ELIE POLLAK (PRESIDENT AND CEO): $321,610 total reported compensation
- TRAVIS WISSINGER (CFO): $171,891 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Vision Handmaker Jewish Services for the Aging is a viable model of excellence in its market, dedicated to serving the Jewish community as well as the broader community. It is a highly sought after, non-sectarian, premier provider of a stable, secure, continuum of care which includes post-hospital, long term, and dementia skilled nursing care, independent and assisted living, dementia, developmentally disabled, and medically frail adult day care, as well as other services consistent with our mission. We serve older adults and those experiencing challenges to independent living from all cultures, ethnicities and communities. Its customer focus, state of the art services and facilities make it.
What it reported doing in 2025
Skilled nursing facility & long term care: handmaker offers post-hospital rehabilitation services providing intensive physical, occupational and speech therapy, as well as wound, surgical and 24-hour nursing care. Handmaker has two rehabilitation wings on-site that are resident-centered, therapeutic settings with highly skilled nursing professionals, therapists, and physician teams working together during every state of rehabilitation. Post-hospital rehabilitation services include: recreational therapy, nutritional therapy, physical therapy, occupational therapy, speech therapy, and on-site nursing 24 hours a day.
Operating model
- Revenue model
- Earned-program. 91% of the money available for current operations came from fees and other program revenue.
- 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 82
- Accountability: 63
- Sustainability: 28
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.1%; rating input score 80
- Program expense ratio: 81.3%; rating input score 81
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 60%; rating input score 60; 9th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.7%; rating input score 32; 32nd percentile among comparable filings
- Total-asset coverage ratio: 0.29; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: 0.47; rating input score 28; 28th percentile among comparable filings
- Officer compensation ratio: 3.3%; rating input score 70; 70th percentile among comparable filings
Growth
- Program expense growth: 2.1% per year; rating input score 100; 18th percentile among comparable filings
- Revenue growth: 1.7% per year; rating input score 100; 12th percentile among comparable filings
- Asset growth: -7% per year; rating input score 0; 1st percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 80.1% of revenue deployed · 81.3% of spending went to programs
- Governance: 3 of 5 board members independent · 6 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $12.2M in reported program spending
- Leadership: top reported pay $322K · 6 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 2 contractors listed · $425K reported
- Consistency: 31 of 32 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors, executive pay, and related organizations
- Filing history: 15 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 3 filed related-organization links
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 32/100.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 28/100.