Life Family Center Inc

Nonprofit profile at a glance

EIN
811291356
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Lynbrook, NY, USA
Phone
5165108845
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$784,811
Expenses
$917,265
Assets
$446,341
Liabilities
$410,308

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

Leadership & pay

4 people listed

Executive titles in this filing

  • ABRAHAM S LEFKOWITZ (CO EXECUTIVE DIRECTOR)
  • SAM RAUSMAN (CO EXECUTIVE DIRECTOR)

Highest reported compensation

  • ABRAHAM S LEFKOWITZ (CO EXECUTIVE DIRECTOR): $234,167 total reported compensation
  • SAM RAUSMAN (CO EXECUTIVE DIRECTOR): $234,167 total reported compensation
  • BRINA GANCHROW (TREASURER): $43,000 total reported compensation

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

Overview

Mission

Our mission is to protect, enhance, and enrich the emotional, social, and spiritual health of families in financial & health crisis. We help individuals & families to reach their full potential by providing financial & technical assistance through public assistance programs.

What it reported doing in 2024

Our mission is to protect, enhance, and enrich the emotional, social, and spiritual health of families in financial & health crisis. We help individuals & families to reach their full potential by providing financial & technical assistance through public assistance programs. The organization operates and manages pooled medicaid trusts pursuant to ny social services law section 366(2)(b)(2)(iii)(b).

Operating model

Revenue model
Earned-program. 100% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 71
  • Accountability: 52
  • Sustainability: 13
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.4%; rating input score 64
  • Program expense ratio: 55.1%; rating input score 55
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 10th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -16.9%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.92; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 55.7%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 22.2% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 25.5% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 21% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 64.4% of revenue deployed · 55.1% of spending went to programs
  • Governance: 1 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $505K in reported program spending
  • Leadership: top reported pay $234K · 4 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Accountability: Independent voting board scored 33/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.