Kavod

Nonprofit profile at a glance

EIN
475495289
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2017, Form 990-N 2016
Location
Memphis, TN, USA
Phone
9018310684
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$8,698,549
Expenses
$8,364,227
Assets
$3,026,668
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • JOHN I PREGULMAN (PRESIDENT AND TREASURER)
  • AMY ISRAEL PREGULMAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • AMY ISRAEL PREGULMAN (EXECUTIVE DIRECTOR): $124,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Kavod provides emergency aid for unmet essential needs for holocaust survivors.

What it reported doing in 2024

Recent studies indicated that approximately 34,000 holocaust survivors are living in the united states and over 1/3rd of them are living at or near poverty levels. That is over 30%. It is unconscionable and unacceptable that these courageous people, who've endured so much already, are living their remaining years without basic necessities. The support these survivors receive does not allow them to afford what is needed to live a dignified life. Many are choosing between heat or food, medicine or rent. Others have dire living conditions because they cannot invest what is needed to repair their homes.the kavod shef (survivors of the holocaust emergency fund) initiative in partnership with seed the dream foundation exponentially multiplies the dollars (and critical services) directly reaching survivors and serves as a secondary resource. In partnership with seed the dream foundation, kavod is committed to this vital emergency effort, leveraging the dollars raised through a special philanthropic national matching initiative, and ensuring that 100% of the matching funds will go directly toward survivor services. Recognizing the importance of reaching any survivor regardless of where he or she lives, kavod shef works with designated communities across the united states to bring millions of additional dollars to the survivor community. Urgent and critical emergency services eligible for coverage through kavod shef include dental, vision, medical, food, emergency home care, emergency transportation, and emergency home services.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.

The verdict

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 94
  • Accountability: 65
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.3%; rating input score 94
  • Program expense ratio: 98%; rating input score 98
  • Fundraising efficiency: $262.01 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 13th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.8%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 33.2% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 32.7% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 25.8% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 94.3% of revenue deployed · 98% of spending went to programs
  • Governance: 6 of 8 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $8.2M in reported program spending
  • Leadership: top reported pay $124K · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Moderate — Sustainability: Operating margin scored 47/100.