Civic Intelligence

Fresh Start Center

990 • Fiscal year 2022 • EIN 85-4020237

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2024

23800 Northwestern Hwy 110Southfield, MI 48075

(248) 376-9225

Siviq Scores

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

Liabilities / Assets

99th percentile

2.86x

Higher debt load relative to assets than 99% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

89th percentile

0.77x

Higher debt load relative to revenue than 89% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

23rd percentile

-9.4%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

67th percentile

$48,400

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

75th percentile

21%

Faster asset growth than 75% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

81st percentile

59%

Faster revenue growth than 81% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Flat

$152,539

Flat from 2022

Net Assets

Flat

-$283,109

Flat from 2022

Liabilities

Flat

$435,648

Flat from 2022

Revenue

Flat

$567,355

Flat from 2022

Expenses

Flat

$620,632

Flat from 2022

Net Income

Flat

-$53,277

Flat from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2021: $126,484Liabilities 2021: $356,316Net Assets 2021: -$229,8322021Assets 2022: $152,539Liabilities 2022: $435,648Net Assets 2022: -$283,1092022Assets 2022: $152,539Liabilities 2022: $435,648Net Assets 2022: -$283,1092022Assets 2023: $223,592Liabilities 2023: $545,016Net Assets 2023: -$321,4242023Assets 2024: $228,898Liabilities 2024: $653,934Net Assets 2024: -$425,0362024

Highlighted filing

2022

Assets$152,539
Liabilities$435,648
Net Assets-$283,109

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2021: $356,334Expenses 2021: $553,959Net Income 2021: -$197,6252021Revenue 2022: $567,355Expenses 2022: $620,632Net Income 2022: -$53,2772022Revenue 2022: $567,355Expenses 2022: $620,632Net Income 2022: -$53,2772022Revenue 2023: $819,692Expenses 2023: $858,007Net Income 2023: -$38,3152023Revenue 2024: $722,249Expenses 2024: $825,861Net Income 2024: -$103,6122024

Highlighted filing

2022

Revenue$567,355
Expenses$620,632
Net Income-$53,277
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2024
Return Version
2022v5.0
Gross Receipts
$567,355
Mission and Program Overview

Mission

As a religious organization, the purpose of the organization is to help members of the orthodox jewish community in michigan and elsewhere to overcome emotional and mental health struggles, originating from unresolved childhood issues, trauma,abuse and other issues. The orthodox jewish community is insular and culturally unique and as such requires a unique approach in dealing with mental health related struggles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$102,458$147,413▲ $44,955
Loans From Officers Directors$55,316$116,733▲ $61,417
Receivables From Officers Etc$22,473$3,776▼ $18,697
Cash and Non-Interest-Bearing Accounts$1,553--
Rtn Earn Endowment Incm Other Fnds$-229,832$-283,109▼ $53,277
Total Assets$126,484$152,539▲ $26,055
Other Assets Total-$1,350-
Liabilities
Mortgage Notes Payable Secured by Investment Property$301,000$315,400▲ $14,400
Accounts Payable and Accrued Expenses-$3,515-
Total Liabilities$356,316$435,648▲ $79,332
Net Assets / Fund Balance
Total Net Assets Fund Balance$-229,832$-283,109▼ $53,277
Total Liabilities and Net Assets / Fund Balance$126,484$152,539▲ $26,055

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$131,851$11,188$143,039
Equipment$15,562$6,178$21,740
Compensation and Service Providers

Employees

NameTitleBaseTotal
Tova KornDirector$48,400$48,400
Rabbi Shimon RussellDirector$8,000$8,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$206,514
Program Service Revenue
$360,841
Investment Income
$0
Other Revenue
$0
All Other Contributions
$206,514
Change in Net Assets
$-53,277
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$560,132
Salaries, Compensation, and Employee Benefits$56,400
Grants and Similar Amounts Paid$4,100
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$106,425$67,464-$173,889
Current Officers, Directors, Trustees, and Key Employees$56,400--$56,400
Advertising$38,378--$38,378
Other Expenses$27,965$72,000-$27,965
Insurance-$21,201-$21,201
Occupancy-$16,033-$16,033
Information Technology-$15,973-$15,973
Travel$8,740$2,185-$10,925
Depreciation Depletion-$10,784-$10,784
Office Expenses-$10,212-$10,212
Grants to Domestic Orgs$4,100--$4,100
Fees for Services Legal-$324-$324
Total Functional Expenses$384,882$235,750$0$620,632
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
Yochannon PolterPresidentManagement FeesNo$72,000
Poel CapitalControlled Ent-No-
Tzadok EliyahuSecretary-treas-No-

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$55,316$116,733▲ $61,417
Receivables from Officers, Directors, Trustees, and Key Employees$22,473$3,776▼ $18,697
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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

Yochannon polter president tzadok eliyahu secretary-treasurer poel capital controlled entity

Form 990, Page 6, Part VI, Line 6

Elections are held annually by the members who elect the board of directors and its officers.

Form 990, Page 6, Part VI, Line 7A

The board administers the affairs of the organization.

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

Each member of the board of directors receives a copy of form 990 to review prior to its filing.

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

The officers and directors are required to disclose annually interests that could rise to conflicts. This annual requirement enables the organization to consistently monitor and enforce compliance.

Form 990, Page 6, Part VI, Line 19

The organization will upon written request to the executive committee provide copies of its governing documents, conflict of interest policy and financial statements to the public.

Filing and Contact Details

Filer

Filer Name
Fresh Start Center
EIN
85-4020237
Phone
2483769225
Address
23800 NORTHWESTERN HWY 110, SOUTHFIELD, MI 48075

Signing Officer

Name
Yochannon Polter
Title
President
Phone
2483769225
Signed
2024-11-13

Organization Details

Principal Officer
Yochannon Polter
Formed
2020
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Michael C Applebaum Pc
Address
30150 TELEGRAPH RD STE 444, BINGHAM FARMS, MI 48025-4549
Preparer
Michael C Applebaum
Phone
2486448810
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

As a religious organization, the purpose of the organization is to help members of the orthodox jewish community in michigan and elsewhere to overcome emotional and mental health struggles, originating from unresolved childhood issues, trauma,abuse and other issues. The orthodox jewish community is insular and culturally unique and as such requires a unique approach in dealing with mental health related struggles.

Form 990

Part ix, statement of functional expenses line 24e, all other expenses total exp program service exp mgt & general exp supplies 13,020 13,020 workshops 14,514 14,514 bank charges 243 243 book & materials 5,433 5,433 licenses & fees 245 245 repairs & maint. 25,066 25,066 dues & subscrp. 436 436 sessions food 76,181 76,181 meals 11,802 11,802 transportation 10,297 10,297 furniture & equip- less than 2,500/unit 4,137 4,137 postage 188 188 printing 6,627 6,627 labor reimbursement 5,700 5,700 total 173,889 106,425 67,464

Raw XML Appendix390 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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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0YOCHANNON POLTER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1POEL CAPITAL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2TZADOK ELIYAHU
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1CONTROLLED ENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2SECRETARY-TREAS
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt072000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT FEES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt069417
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt147316
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt23776
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0POLTER FINANCIAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt1POEL CAPITAL
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1OPERATING EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2HARDSHIP
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt069417
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt147316
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt24000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0TOVA KORN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CONTROLLED ENTITY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1CONTROLLED ENTITY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2DIRECTOR
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2true
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0YOCHANNON POLTER AND TZADOK ELIYAHU ARE PARTNERS IN OTHER BUSINESSES, INCLUDING POEL CAPITAL.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleL/TotalBalanceDueAmt0120509
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AS A RELIGIOUS ORGANIZATION, THE PURPOSE OF THE ORGANIZATION IS TO HELP MEMBERS OF THE ORTHODOX JEWISH COMMUNITY IN MICHIGAN AND ELSEWHERE TO OVERCOME EMOTIONAL AND MENTAL HEALTH STRUGGLES, ORIGINATING FROM UNRESOLVED CHILDHOOD ISSUES, TRAUMA,ABUSE AND OTHER ISSUES. THE ORTHODOX JEWISH COMMUNITY IS INSULAR AND CULTURALLY UNIQUE AND AS SUCH REQUIRES A UNIQUE APPROACH IN DEALING WITH MENTAL HEALTH RELATED STRUGGLES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PART IX, STATEMENT OF FUNCTIONAL EXPENSES LINE 24E, ALL OTHER EXPENSES TOTAL EXP PROGRAM SERVICE EXP MGT & GENERAL EXP SUPPLIES 13,020 13,020 WORKSHOPS 14,514 14,514 BANK CHARGES 243 243 BOOK & MATERIALS 5,433 5,433 LICENSES & FEES 245 245 REPAIRS & MAINT. 25,066 25,066 DUES & SUBSCRP. 436 436 SESSIONS FOOD 76,181 76,181 MEALS 11,802 11,802 TRANSPORTATION 10,297 10,297 FURNITURE & EQUIP- LESS THAN 2,500/UNIT 4,137 4,137 POSTAGE 188 188 PRINTING 6,627 6,627 LABOR REIMBURSEMENT 5,700 5,700 TOTAL 173,889 106,425 67,464
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YOCHANNON POLTER PRESIDENT TZADOK ELIYAHU SECRETARY-TREASURER POEL CAPITAL CONTROLLED ENTITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ELECTIONS ARE HELD ANNUALLY BY THE MEMBERS WHO ELECT THE BOARD OF DIRECTORS AND ITS OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD ADMINISTERS THE AFFAIRS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A COPY OF FORM 990 TO REVIEW PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD RISE TO CONFLICTS. THIS ANNUAL REQUIREMENT ENABLES THE ORGANIZATION TO CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION WILL UPON WRITTEN REQUEST TO THE EXECUTIVE COMMITTEE PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0126484
IRS990/TotalAssetsEOYAmt0152539
IRS990/TotalAssetsGrp/BOYAmt0126484
IRS990/TotalAssetsGrp/EOYAmt0152539
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0206514
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0235750
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0384882
IRS990/TotalFunctionalExpensesGrp/TotalAmt0620632
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0356316
IRS990/TotalLiabilitiesEOYAmt0435648
IRS990/TotalLiabilitiesGrp/BOYAmt0356316
IRS990/TotalLiabilitiesGrp/EOYAmt0435648
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-229832
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-283109
IRS990/TotalProgramServiceExpensesAmt0384882
IRS990/TotalProgramServiceRevenueAmt0360841
IRS990/TotalReportableCompFromOrgAmt056400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0360841
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0567355
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0126484
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0152539
IRS990/TravelGrp/ManagementAndGeneralAmt02185
IRS990/TravelGrp/ProgramServicesAmt08740
IRS990/TravelGrp/TotalAmt010925
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt023800 NORTHWESTERN HWY 110
IRS990/USAddress/CityNm0SOUTHFIELD
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048075
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0JEWISHFRESHSTART.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0YOCHANNON POLTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02483769225
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRESH START CENTER
ReturnHeader/Filer/BusinessNameControlTxt0FRES
ReturnHeader/Filer/EIN0854020237
ReturnHeader/Filer/PhoneNum02483769225
ReturnHeader/Filer/USAddress/AddressLine1Txt023800 NORTHWESTERN HWY 110
ReturnHeader/Filer/USAddress/CityNm0SOUTHFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048075
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383049791
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL C APPLEBAUM PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt030150 TELEGRAPH RD STE 444
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BINGHAM FARMS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0480254549
ReturnHeader/PreparerPersonGrp/PhoneNum02486448810
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL C APPLEBAUM
ReturnHeader/ReturnTs02024-11-13T14:07:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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