Jas Hechtman I Non-profit Corporation Phase Iii

Nonprofit profile at a glance

EIN
201586884
IRS 990 coverage
2009–2017
Forms available
Form 990 2017
Location
Oak Park, MI, USA
Phone
2489674240
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Citizens' Housing/Retirement Communities
Affiliation
Judaism

Official website

Reported finances

Revenue
$1,475,232
Expenses
$1,461,098
Assets
$368,547
Liabilities
$244,557

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

31 people listed

Executive titles in this filing

  • LOWELL SALESIN (PRESIDENT)
  • DEBORAH ROSENTHAL (VICE PRESIDENT)
  • KEN GOSS (VICE PRESIDENT)
  • ROBIN KAUFMAN TREPECK (VICE PRESIDENT)
  • MATTHEW LESTER (EXECUTIVE CMTE CHAIR -IMMEDIATE PAST PRESIDENT)
  • NANCY S HEINRICH (CEO)

Highest reported compensation

  • NANCY S HEINRICH (CEO): $208,560 total reported compensation
  • FRAN VICTOR (CHIEF DEVELOPMENT OFFICER): $169,829 total reported compensation
  • JENNIE KLEPINGER (CFO): $142,447 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We nurture a sense of community and enrich the lives of older adults, while embracing jewish values and celebrating life.

What it reported doing in 2017

Resident services coordinator - service coordinators are an integral part of residential communities that house families, elders and persons with disabilities. They link residents with supportive services allowing them to maintain self sufficiency in their homes. Some of the typical services arranged on behalf of residents include: meals, transportation, health care and homemaking as well as other health and supportive services. Service coordinators also provide group supportive interventions, ongoing grief counseling and crisis intervention for residents, families and the greater community.

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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the required major-donor schedule is missing or incomplete.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 59
  • Accountability: 86
  • Sustainability: 32
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.2%; rating input score 76
  • Program expense ratio: 77.1%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -5% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 76.2% of revenue deployed · 77.1% of spending went to programs
  • Governance: 26 of 26 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $209K · 31 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 9 filing years from 2009 to 2017
  • Contacts: How to reach this organization
  • Related organizations: 15 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.