Yad Sarah

Nonprofit profile at a glance

EIN
980151689
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Jerusalem, IS
Phone
9726444444
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services N.E.C.

Official website

Reported finances

Revenue
$29,779,000
Expenses
$28,981,000
Assets
$192,669,000
Liabilities
$15,664,000

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Moshe Cohen (CEO)
  • Uri Lupolianski (President)

Highest reported compensation

  • Moshe Cohen (CEO): $123,000 total reported compensation
  • Naftali Michaeli (CFO): $110,000 total reported compensation

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

Overview

Mission

Yad Sarah strives to enhance the quality of life for people who are coping with difficulties functioning. At the core of Yad Sarah's existence as a volunteer organization is a commitment to mutual social responsibility. Volunteers and contributors from every part of the social and communal fabric share this commitment. Together with the Yad Sarah staff they create and provide an array of home and community services for anyone who needs a helping hand.

What it reported doing in 2024

Free loan of medical and rehabilitative equipment he goal of the organization is to enable individuals who are in need of medical equipment such as wheelchairs and hospital beds to remain in their homes thus saving hospitalization costs and keeping them close to thier family and friends.This is accomplished by the free loan of various items for a period of 3 months in return of a nominal deposit which s returned upon the return of the equipment. A small monthly fee is charged for items held beyond three months, up to the full cost of the item at which time these A small monthly fee is charged for items held beyond three months, up to the full cost of the item at which time these

Operating model

Revenue model
Donor-supported. 71% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 93
  • Transparency & Controls: 55
  • Accountability: 86
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.4%; rating input score 93
  • Fundraising efficiency: $19.77 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.7%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 6.65; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0.8%; rating input score 87; 87th percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $27.1M in reported program spending
  • Leadership: top reported pay $123K · 10 people listed
  • Highest-paid contractors: 1 contractor listed · $184K reported
  • Consistency: 46 of 46 current checks pass
  • Schedules: 7 filed schedules · includes major donors and foreign activity
  • Filing history: 4 filing years from 2020 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.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • Moderate — Sustainability: Operating margin scored 45/100.