Shalva Israel Assocfor Care & Inclusion of Persons with Disabilities (Ra)

Nonprofit profile at a glance

EIN
300151282
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Jerusalem, Middle East, IS
Phone
7226519555
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$29,529,393
Expenses
$29,373,257
Assets
$78,652,762
Liabilities
$4,738,178

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

Leadership & pay

8 people listed

Executive titles in this filing

  • KALMAN SAMUELS (PRESIDENT)

Highest reported compensation

  • YOCHANAN SAMUELS (CFO): $122,408 total reported compensation
  • MENACHEM EHERNFELD (EMPLOYEE): $108,453 total reported compensation

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

Overview

Mission

To provide assistance and support to severely mentaly and physically challenged children and their families.

What it reported doing in 2024

Operation of educational, rehabilitation and social programs intended to relieve the suffering of severely mentally and physically handicapped children of all backgrounds, and their families.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
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. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 52
  • Accountability: 100
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92%; rating input score 92
  • Program expense ratio: 92.5%; rating input score 92
  • Fundraising efficiency: $48.94 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.5%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 2.68; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0.8%; rating input score 87; 87th percentile among comparable filings

Growth

  • Program expense growth: 15.3% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 14.7% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 92% of revenue deployed · 92.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $27.2M in reported program spending
  • Leadership: top reported pay $122K · 8 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.