J Samuel Harwit Zl and Manya Harwit-aviv Charitable Trust

Nonprofit profile at a glance

EIN
956949206
IRS 990-PF coverage
2017–2024
Forms available
Form 990-PF 2024, Form 990-T 2024
Location
Los Angeles, CA, USA
Phone
3239340200
Rating
83
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$910,313
Expenses
$800,466

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

Overview

Mission

J Samuel Harwit Zl and Manya Harwit-aviv Charitable Trust is a nonprofit. Location: Los Angeles, CA. EIN 956949206.

What it reported funding in 2024

The foundation reported 31 filed grant rows totaling $518,700. The stated grant purposes included positively impacting childrens' lives., to support jewish education., and to contribute to patient and family member care., plus 26 other reported purposes.

Operating model

Revenue model
Investment-supported. 73% of the foundation's positive operating resources came from recurring investment income.
Distribution model
Grant intermediary. The foundation distributed 90% of its reported charitable disbursements as grants.
  • Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filing identifies who received its grants. Assets provide a limited cushion relative to annual grants and the filing reports one or more activities that warrant closer review.

Rating breakdown

  • Grant Deployment: 91
  • Cost Efficiency: 65
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 30

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 91.2%; rating input score 91; 33rd percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 64.8%; rating input score 65; 20th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Foundation activity disclosures: 18 of 19 controls in place; rating input score 95
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Fail
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Individual grants for travel, study or similar purposes: Pass
    • Grants outside qualifying charitable organization categories: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 13.44; rating input score 30; 30th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: 91.2% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 30th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 33 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.

  • Moderate — Endowment Health: Endowment-health comparison scored 30/100.
  • Review — Compliance: Foundation activity disclosures: Compensation paid to a disqualified person not reported.