Civic Intelligence

Jewish Hospice & Chaplaincy Network

990 • Fiscal year 2022 • EIN 38-3429268

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 21, 2023

6555 West MapleWest Bloomfield, MI 48322

(248) 592-2687

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

10th percentile

0.00x

Higher debt load relative to assets than 10% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

10th percentile

0.01x

Higher debt load relative to revenue than 10% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

84th percentile

39%

Higher net margin than 84% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

82nd percentile

$330,030

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

41st percentile

-2.0%

Faster asset growth than 41% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

59th percentile

9.7%

Faster revenue growth than 59% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Down

$17,578,014

Down $358,879 (-2.0%) from 2021

Net Assets

Down

$17,523,245

Down $369,286 (-2.1%) from 2021

Liabilities

Up

$54,769

Up $10,407 (+23%) from 2021

Revenue

Up

$4,292,459

Up $378,358 (+9.7%) from 2021

Expenses

Up

$2,614,332

Up $430,550 (+20%) from 2021

Net Income

Down

$1,678,127

Down $52,192 (-3.0%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $2,083,972Liabilities 2010: $22,397Net Assets 2010: $2,061,5752010Assets 2011: $2,265,514Liabilities 2011: $34,525Net Assets 2011: $2,230,9892011Assets 2012: $2,946,950Liabilities 2012: $33,481Net Assets 2012: $2,913,4692012Assets 2013: $3,927,861Liabilities 2013: $125,780Net Assets 2013: $3,802,0812013Assets 2014: $5,180,688Liabilities 2014: $55,440Net Assets 2014: $5,125,2482014Assets 2015: $5,832,331Liabilities 2015: $71,103Net Assets 2015: $5,761,2282015Assets 2016: $6,629,378Liabilities 2016: $56,821Net Assets 2016: $6,572,5572016Assets 2017: $10,056,528Liabilities 2017: $62,899Net Assets 2017: $9,993,6292017Assets 2018: $11,317,248Liabilities 2018: $163,697Net Assets 2018: $11,153,5512018Assets 2019: $13,414,045Liabilities 2019: $84,115Net Assets 2019: $13,329,9302019Assets 2020: $14,764,235Liabilities 2020: $172,327Net Assets 2020: $14,591,9082020Assets 2021: $17,936,893Liabilities 2021: $44,362Net Assets 2021: $17,892,5312021Assets 2022: $17,578,014Liabilities 2022: $54,769Net Assets 2022: $17,523,2452022Assets 2023: $18,389,181Liabilities 2023: $36,567Net Assets 2023: $18,352,6142023Assets 2024: $21,147,608Liabilities 2024: $170,287Net Assets 2024: $20,977,3212024

Highlighted filing

2022

Assets$17,578,014
Liabilities$54,769
Net Assets$17,523,245

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,093,9692010Expenses 2011: $1,151,3112011Expenses 2012: $1,224,1482012Revenue 2013: $1,730,750Expenses 2013: $1,407,711Net Income 2013: $323,0392013Revenue 2014: $2,477,095Expenses 2014: $1,454,513Net Income 2014: $1,022,5822014Revenue 2015: $2,580,626Expenses 2015: $1,596,373Net Income 2015: $984,2532015Revenue 2016: $2,432,936Expenses 2016: $1,644,104Net Income 2016: $788,8322016Revenue 2017: $4,570,937Expenses 2017: $2,045,771Net Income 2017: $2,525,1662017Revenue 2018: $4,228,579Expenses 2018: $1,983,539Net Income 2018: $2,245,0402018Revenue 2019: $2,941,809Expenses 2019: $2,117,276Net Income 2019: $824,5332019Revenue 2020: $2,751,295Expenses 2020: $2,033,108Net Income 2020: $718,1872020Revenue 2021: $3,914,101Expenses 2021: $2,183,782Net Income 2021: $1,730,3192021Revenue 2022: $4,292,459Expenses 2022: $2,614,332Net Income 2022: $1,678,1272022Revenue 2023: $4,115,944Expenses 2023: $3,178,075Net Income 2023: $937,8692023Revenue 2024: $3,137,906Expenses 2024: $3,611,529Net Income 2024: -$473,6232024

Highlighted filing

2022

Revenue$4,292,459
Expenses$2,614,332
Net Income$1,678,127
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 21, 2023
Return Version
2022v5.0
Gross Receipts
$6,048,953
Mission and Program Overview

Mission

The purposes of the foundation shall include using the universal life affirming values of the torah and jewish tradition to bring together jews of diverse backgrounds to work together on the improvement of the community

Jhcn works to ensure that no jewish patient or family faces terminal illness alone. From the time of a life limiting diagnosis, we help those we serve gain access to care navigation, spiritual care, life enrichments, grief support and other needed resources compatible with their own jewish identity, practice, and values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$14,437,875$13,255,326▼ $1,182,549
Savings and Temporary Cash Investments$946,067$1,550,806▲ $604,739
Cash and Non-Interest-Bearing Accounts$717,280$731,365▲ $14,085
Pledges and Grants Receivable$316,837$605,354▲ $288,517
Other Notes and Loans Receivable, Net$115,000$115,000→ $0
Land, Buildings, and Equipment, Net$4,202--
Total Assets$17,936,893$17,578,014▼ $358,879
Other Assets Total$1,399,632$1,320,163▼ $79,469
Liabilities
Accounts Payable and Accrued Expenses$44,362$54,769▲ $10,407
Total Liabilities$44,362$54,769▲ $10,407
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,296,246$9,443,863▲ $147,617
Net Assets With Donor Restrictions$8,596,285$8,079,382▼ $516,903
Total Net Assets Fund Balance$17,892,531$17,523,245▼ $369,286
Total Liabilities and Net Assets / Fund Balance$17,936,893$17,578,014▼ $358,879

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$77,366$77,366
Other Assets Org$6,075--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$8,596,321$100,000▼ $566,796$50,108$8,079,418
2021$6,604,831-▲ $1,790,594$154,320$8,241,105
2020$7,075,859-▲ $842,959$1,313,987$6,604,831
2019$6,061,647-▲ $1,628,674$614,462$7,075,859
2018$6,689,320-▼ $614,268$13,405$6,061,647
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rabbi Elchonon B FreedmanFounderFT$256,833$73,197$330,030
Rabbi Joseph H KrakoffCEOFT$232,660$49,176$281,836
Natalie RosenfieldEmployeeFT$160,305$36,120$160,305
Shalom FreedmanEmployeeFT$114,630-$150,750
Megan a TopperEmployeeFT$135,750$624$136,374

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,650,372
Program Service Revenue
$0
Investment Income
$642,087
Other Revenue
$0
All Other Contributions
$3,650,372
Change in Net Assets
$1,678,127

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,204,741
Revenue Not Reported on Financial Statements
$87,718
Revenue Not Reported on Form 990
$-2,025,213
Total Revenue per Audited Statements
$2,179,528
Total Revenue per Form 990
$4,292,459
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,316,847
Other Expenses$1,250,905
Total Fundraising Expense$324,441
Grants and Similar Amounts Paid$46,580
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$538,040$107,500$107,500$753,040
Other Salaries and Wages$228,277$93,235$67,972$389,484
All Other Expenses$150,800$43,001$23,477$217,278
Conferences and Meetings$91,679--$91,679
Fees for Service Investment Mgmnt Fees$87,718--$87,718
Advertising$57,760-$24,754$82,514
Other Expenses$44,078$6,960$26,292$77,330
Payroll Taxes$41,969$6,627$25,035$73,631
Office Expenses$34,642$15,747$12,597$62,986
Other Employee Benefits$34,021$6,288$19,577$59,886
Grants to Domestic Orgs$46,580--$46,580
Pension Plan Contributions$26,826$3,705$10,275$40,806
Fees for Services Accounting-$25,805-$25,805
Occupancy$7,590$3,450$2,760$13,800
Fees for Services Other$4,554--$4,554
Depreciation Depletion--$4,202$4,202
Total Functional Expenses$1,977,573$312,318$324,441$2,614,332

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,614,332
Total Expenses per Audited Statements$2,548,814
Expenses per Audited Statements$2,526,614
Expenses Not Reported on Financial Statements$87,718
Expenses Not Reported on Form 990$22,200
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Tzedaka Enhancement ProjectOak Park, MI501c3Support for Services$20,580
Gye CorpBaltimore, MD501c3Support for Services$12,000
Association of Chesed OrganizationOak Park, MI501c3Support for Services$7,500
Chosodim TovimMonsey, NY501c3Support for Services$6,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Shalom FreedmanEmployeeWagesNo$150,750
Sonia FreedmanEmployeeWagesNo$41,857
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Spencer partrich mickey shapiro director director business

Form 990, Page 6, Part VI, Line 11B

A copy of the 990 is provided to the board of directors to review before submission.

Form 990, Page 6, Part VI, Line 12C

Each director, principal officer, and member of a committee are required to annually sign a statement that they agree to comply with the policy, and disclose any conflicts of interest. Periodic reviews are conducted to ensure policy is monitored and enforced.

Form 990, Page 6, Part VI, Line 15A

The compensation committee meets annually to evaluate and discuss executive performance relative to organizational goals and objectives. The committee examines executive compensation taking into account comparability data and other relevant information. The organization also utilizes the services of an independent consultant.

Form 990, Page 6, Part VI, Line 15B

The compensation committee meets annually to evaluate and discuss performance relative to organizational goals and objectives. It utilizes comparabilty data and an independent consultant.

Form 990, Page 6, Part VI, Line 19

Paper copies available at the office upon request.

Filing and Contact Details

Filer

Filer Name
Jewish Hospice & Chaplaincy Network
EIN
38-3429268
Phone
2485922687
Address
6555 WEST MAPLE, WEST BLOOMFIELD, MI 48322

Signing Officer

Name
Rabbi Joseph H Krakoff
Title
CEO
Phone
2485591500
Signed
2023-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rabbi Joseph H Krakoff
Formed
1999
Legal Domicile
Mi
Voting Board Members
18
Independent Board Members
17
Employees
19
Volunteers
20

Preparer

Firm
Waxenberg Wayntraub Pllc
Address
26711 NORTHWESTERN HWY STE 200, SOUTHFIELD, MI 48033-2159
Preparer
Benjamin I Waxenbergcpa
Phone
2483523630
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Jhcn works to ensure that no jewish patient or family faces terminal illness alone. From the time of a life limiting diagnosis, we help those we serve gain access to care navigation, spiritual care, life enrichments, grief support and other needed resources compatible with their own jewish identity, practice, and values.

Form 990, Page 2, Part III, Line 4A

Although the organization is not a hospice, it provides services to jewish people that are going through hospice and palliative care. In 2022, nearly 450 patients were served directly, in addition to thousands of their family members. The organization conducts seminars on hospice and palliative care issues which involve a coalition of over 70 organizations with attendance exceeding 850 professionals. The annual conference is located in the detroit area and draws people from all over the country representing diverse religious denominations and educates people regarding caregiving, pain management, and loss. To date, the organization has served more than 10,000 patients. The organization provides emergency intervention for distressed families and individuals. It also offers education to hospitals, hospices, and social service agencies about providing the best care possible for their jewish patients.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Intended to ensure the long term stability of the organization by providing a non-depleting source of annual income.

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IRS990/Form990PartVIISectionAGrp/PersonNm21ALAN ZEKELMAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt4EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.1$0.17$21.0$3.14$3.61$0.47
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.4$0.04$18.4$4.12$3.18$0.94
2022Detailed filing. Detailed filing data is available for this year.$17.6$0.05$17.5$4.29$2.61$1.68
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.9$0.04$17.9$3.91$2.18$1.73
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.8$0.17$14.6$2.75$2.03$0.72
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.4$0.08$13.3$2.94$2.12$0.82
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$0.16$11.2$4.23$1.98$2.25
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$0.06$9.99$4.57$2.05$2.53
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.63$0.06$6.57$2.43$1.64$0.79
2015Detailed filing. Detailed filing data is available for this year.$5.83$0.07$5.76$2.58$1.60$0.98
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.18$0.06$5.13$2.48$1.45$1.02
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.93$0.13$3.80$1.73$1.41$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.95$0.03$2.91$1.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.03$2.23$1.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.02$2.06$1.09
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • $10M-$25M nonprofits