Israel Chai Foundation Inc.

990EZ • Fiscal year 2017 • EIN 46-2621419

Jan 01, 2017 to Dec 31, 2017 • Filed on May 28, 2018

Organization Profile N/A

105 S Paul StreetBrookline, MA 02446

(917) 652-7357

Siviq Scores

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

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2017

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2017

-15%

Higher net margin than 19% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

$29,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 18.9% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

-15%

Faster asset growth than 24% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

6.9%

Faster revenue growth than 59% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet

Liabilities / AssetsScore unavailable

Assets

Down

$124,707

Down $22,439 (-15%) from 2016

Net Assets

Down

$124,707

Down $22,439 (-15%) from 2016

Liabilities

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / RevenueScore unavailable Net Margin19th percentile

Revenue

$153,749

Up $9,899 (+6.9%) from 2016

Expenses

$176,188

Up $20,545 (+13%) from 2016

Net Income

Down

-$22,439

Down $10,646 (-90%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

Highlighted filing

2017

Assets$124,707

Liabilities-

Net Assets$124,707

Open 2017 Filing

Operations Trend

Revenue Growth59th percentile

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

Highlighted filing

2017

Revenue$153,749

Expenses$176,188

Net Income-$22,439

Open 2017 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2017 to Dec 31, 2017
Signed: May 28, 2018
Return Version: 2017v2.3
Gross Receipts: $153,749

Mission and Program Overview

Mission

Support of religious organizations and religious education

Program Services

Description	Grants	Expenses
Provided grants to domestic and foreign organizations for purposes for furthering religious outreach and religious education.	$66,120	$127,713

Compensation and Service Providers

Top Officer Pay86th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Yosef I Swird	President	PT	$29,000	-	$29,000
Moshe Schwartz	VP And Treasurer	PT	$0	-	-
Ira Deitsch	Clerk	-	$0	-	-
Hillel M Kagan	Vice President	-	$0	-	-

Governance and Compliance

Governance Explanations

Form 990-EZ, Part VI, Section A, Line 10

“A copy of the form 990 was provided to each member of the board of directors for a period of 7 days prior to filing.”

Form 990-EZ, Part VI, Section B, Line 12C

“Members of the board annually sign the conflict of interest policy”

Form 990-EZ, Part VI, Section B, Line 15B

“All compensation amounts are approved in advance by the board of directors based on comparable salary data for similar positions in our zip code.”

Form 990-EZ, Part VI, Section C, Line 19

“The organization provides a copy to all such documents to members of the general public who request the documents in writing.”

Filing and Contact Details

Filer

Filer Name: Israel Chai Foundation Inc
EIN: 46-2621419
Phone: 9176527357
Address: 105 S Paul Street, Brookline, MA 02446

Signing Officer

Name: Yosef I Swird
Title: President
Signed: 2018-05-28
Discuss with paid preparer: Yes

Preparer

Firm: A Roth & Co Public Accountants
Address: 1820 NE 163rd Street Suite 204, N Miami Beach, FL 33162
Preparer: Avrohom N Roth
Phone: 3057853172

Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 10, Grants Paid

“Activity Support of Religious Outreach, Grantee Hilchot Chaim Refuah Umishpat Rabbi Nachman Mibreslav 18 Bnei Brak Israel, Cash Grant 30,000, Relationship”

Form 990-EZ, Part I, Line 10, Grants Paid

“Activity Support of Religious Outreach, Grantee Mosdot Chabad Beharei Yehuda Kaf Hachayim 7 Beitar Ilit Israel, Cash Grant 5,836, Relationship”

Form 990-EZ, Part I, Line 10, Grants Paid

“Activity Support of Religious Outreach, Grantee Yeshiva Gedolah Rabbinical Institute of New England, Inc. 14 Farwell Street West Haven CT 06516, Cash Grant 7,173, Relationship”

Form 990-EZ, Part I, Line 16, Other Expenses

“Travel 4,623”

Form 990-EZ, Part I, Line 16, Other Expenses

“Direct cost of programs 32,593”

Form 990-EZ, Part I, Line 16, Other Expenses

“Misc. and other 439”

Form 990-EZ, Part I, Line 16, Other Expenses

“Bank fees and Credit card merchant fees 341”

Form 990-EZ, Part I, Line 16, Other Expenses

“Office supplies and expenses 604”

Raw XML Appendix154 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	The Organization
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	9176527357
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	800 Boylston Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	Boston
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	02199
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	147146
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	124707
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	153654
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-22439
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	2648
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	147146
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	124707
IRS990EZ/GrantsAndSimilarAmountsPaidAmt	0	66120
IRS990EZ/GrossReceiptsAmt	0	153749
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	95
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	147146
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	124707
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	147146
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	124707
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	10820
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	002.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	002.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	29000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	Moshe Schwartz
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	Ira Deitsch
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	Yosef I Swird
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	Hillel M Kagan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	VP and Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	Clerk
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	Vice President
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherExpensesTotalAmt	0	38600
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	Support of religious organizations and religious education
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	Provided grants to domestic and foreign organizations for purposes for furthering religious outreach and religious education.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd	0	X
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	66120
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	127713
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	58000
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TaxImposedUnderIRC4911Amt	0	0
IRS990EZ/TaxImposedUnderIRC4912Amt	0	0
IRS990EZ/TaxImposedUnderIRC4955Amt	0	0
IRS990EZ/TotalExpensesAmt	0	176188
IRS990EZ/TotalProgramServiceExpensesAmt	0	127713
IRS990EZ/TotalRevenueAmt	0	153749
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/First5Years170Ind	0	X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	153654
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	143850
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	66101
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	83980
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	447585
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt	0	95
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	95
IRS990ScheduleA/InvestmentIncomeCYPct	0	0.00000
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0.00000
IRS990ScheduleA/PublicSupportCY509Pct	0	0.00000
IRS990ScheduleA/PublicSupportTotal170Amt	0	447585
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	153654
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	143850
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	66101
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	83980
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	447585
IRS990ScheduleA/TotalSupportAmt	0	447680
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Activity Support of Religious Outreach, Grantee Hilchot Chaim Refuah Umishpat Rabbi Nachman Mibreslav 18 Bnei Brak Israel, Cash Grant 30,000, Relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Activity Support of Religious Outreach, Grantee Mosdot Chabad Beharei Yehuda Kaf Hachayim 7 Beitar Ilit Israel, Cash Grant 5,836, Relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Activity Support of Religious Outreach, Grantee Yeshiva Gedolah Rabbinical Institute of New England, Inc. 14 Farwell Street West Haven CT 06516, Cash Grant 7,173, Relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Travel 4,623
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	Direct cost of programs 32,593
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	Misc. and other 439
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	Bank fees and Credit card merchant fees 341
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	Office supplies and expenses 604
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	8	A copy of the form 990 was provided to each member of the board of directors for a period of 7 days prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	9	Members of the board annually sign the conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	10	All compensation amounts are approved in advance by the board of directors based on comparable salary data for similar positions in our zip code.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	11	The organization provides a copy to all such documents to members of the general public who request the documents in writing.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Form 990-EZ, Part I, Line 10, Grants Paid
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Form 990-EZ, Part I, Line 10, Grants Paid
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Form 990-EZ, Part I, Line 10, Grants Paid
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	7	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	8	Form 990-EZ, Part VI, Section A, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	9	Form 990-EZ, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	10	Form 990-EZ, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	11	Form 990-EZ, Part VI, Section C, Line 19
ReturnHeader/BuildTS	0	2018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	Yosef I Swird
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	President
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2018-05-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	Israel Chai Foundation Inc
ReturnHeader/Filer/BusinessNameControlTxt	0	ISRA
ReturnHeader/Filer/EIN	0	462621419
ReturnHeader/Filer/PhoneNum	0	9176527357
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	105 S Paul Street
ReturnHeader/Filer/USAddress/CityNm	0	Brookline
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	MA
ReturnHeader/Filer/USAddress/ZIPCd	0	02446
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	B35CA315751DA7170E6641EF93B689AF4FD99F34
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId	0	B35CA315751DA7170E6641EF93B689AF4FD99F34
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd	0	P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt	0	108.201.227.75
ReturnHeader/FilingSecurityInformation/IPDt	0	2018-05-29
ReturnHeader/FilingSecurityInformation/IPTimezoneCd	0	ED
ReturnHeader/FilingSecurityInformation/IPTm	0	21:01:49
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	A Roth & Co Public Accountants
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	1820 NE 163rd Street Suite 204
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	N Miami Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	33162
ReturnHeader/PreparerPersonGrp/PhoneNum	0	3057853172
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2018-05-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Avrohom N Roth
ReturnHeader/ReturnTs	0	2018-05-28T09:50:48-00:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2017-01-01
ReturnHeader/TaxPeriodEndDt	0	2017-12-31
ReturnHeader/TaxYr	0	2017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $124,707
Liabilities: -
Net assets: $124,707
Revenue: $153,749
Expenses: $176,188
Net income: -$22,439

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$1.07	$0.00	$1.07	$2.06	$2.15	$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.16	$0.00	$1.16	$1.80	$2.45	$0.65
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.82	$0.00	$1.82	$2.76	$1.40	$1.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.51	$0.06	$0.46	$1.59	$1.37	$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.23	$0.00	$0.23	$1.24	$1.75	$0.51
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.93	$0.19	$0.74	$2.29	$1.96	$0.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.41		$0.41	$1.58	$2.42	$0.84
2017Detailed filing. Detailed filing data is available for this year.	$1.25		$1.25	$1.54	$1.76	$0.22
2016Detailed filing. Detailed filing data is available for this year.	$1.47		$1.47	$1.44	$1.56	$0.12
2015Detailed filing. Detailed filing data is available for this year.	$1.62	$0.03	$1.59	$0.66	$1.26	$0.60
2014Detailed filing. Detailed filing data is available for this year.	$2.18		$2.18	$0.84	$0.72	$0.12