Civic Intelligence

Yad Sarah

EIN 98-0151689 • 501(c)3 • Jerusalem, IS

Profile

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.

124 Herzl BoulevardJerusalemIs

www.yadsarah.org.il

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

25th percentile

0.08x

Higher debt load relative to assets than 25% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.53x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

45th percentile

2.7%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

4th percentile

$0

Higher top officer pay than 4% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2022

Asset Growth

85th percentile

20%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

3.7%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Up

$192,669,000

Up $32,273,000 (+20%) from 2023

Liabilities

Up

$15,664,000

Up $11,562,000 (+282%) from 2023

Net Assets

Up

$177,005,000

Up $20,711,000 (+13%) from 2023

Revenue

Up

$29,779,000

Up $1,055,000 (+3.7%) from 2023

Expenses

Up

$28,981,000

Up $1,460,000 (+5.3%) from 2023

Net Income

Down

$798,000

Down $405,000 (-34%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200M$150M$100M$50M$0Assets 2011: $72,760,000Liabilities 2011: $3,536,000Net Assets 2011: $69,224,0002011Assets 2012: $78,393,000Liabilities 2012: $3,243,000Net Assets 2012: $75,150,0002012Assets 2013: $88,412,000Liabilities 2013: $3,035,000Net Assets 2013: $85,377,0002013Assets 2014: $85,020,000Liabilities 2014: $4,913,000Net Assets 2014: $80,107,0002014Assets 2015: $88,348,000Liabilities 2015: $4,375,000Net Assets 2015: $83,973,0002015Assets 2016: $94,891,000Liabilities 2016: $1,583,000Net Assets 2016: $93,308,0002016Assets 2017: $113,555,000Liabilities 2017: $3,505,000Net Assets 2017: $110,050,0002017Assets 2018: $108,040,000Liabilities 2018: $2,737,000Net Assets 2018: $105,303,0002018Assets 2019: $128,119,502Liabilities 2019: $4,611,690Net Assets 2019: $123,507,8122019Assets 2020: $150,311,353Liabilities 2020: $4,419,285Net Assets 2020: $145,892,0682020Assets 2021: $162,830,000Liabilities 2021: $6,109,000Net Assets 2021: $156,721,0002021Assets 2022: $151,269,000Liabilities 2022: $3,705,000Net Assets 2022: $147,564,0002022Assets 2023: $160,396,000Liabilities 2023: $4,102,000Net Assets 2023: $156,294,0002023Assets 2024: $192,669,000Liabilities 2024: $15,664,000Net Assets 2024: $177,005,0002024

Highlighted filing

2024

Assets$192,669,000
Liabilities$15,664,000
Net Assets$177,005,000

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$30M$20M$10M$0-$10MRevenue 2011: $18,378,000Expenses 2011: $18,620,000Net Income 2011: -$242,0002011Revenue 2012: $19,114,000Expenses 2012: $17,807,000Net Income 2012: $1,307,0002012Revenue 2013: $22,366,000Expenses 2013: $20,903,000Net Income 2013: $1,463,0002013Revenue 2014: $20,634,000Expenses 2014: $17,716,000Net Income 2014: $2,918,0002014Revenue 2015: $20,199,000Expenses 2015: $16,955,000Net Income 2015: $3,244,0002015Revenue 2016: $26,425,000Expenses 2016: $18,072,000Net Income 2016: $8,353,0002016Revenue 2017: $29,217,000Expenses 2017: $21,301,000Net Income 2017: $7,916,0002017Revenue 2018: $25,043,000Expenses 2018: $21,208,000Net Income 2018: $3,835,0002018Revenue 2019: $31,018,208Expenses 2019: $22,938,717Net Income 2019: $8,079,4912019Revenue 2020: $31,897,000Expenses 2020: $22,203,070Net Income 2020: $9,693,9302020Revenue 2021: $33,717,000Expenses 2021: $32,317,000Net Income 2021: $1,400,0002021Revenue 2022: $27,320,000Expenses 2022: $26,345,000Net Income 2022: $975,0002022Revenue 2023: $28,724,000Expenses 2023: $27,521,000Net Income 2023: $1,203,0002023Revenue 2024: $29,779,000Expenses 2024: $28,981,000Net Income 2024: $798,0002024

Highlighted filing

2024

Revenue$29,779,000
Expenses$28,981,000
Net Income$798,000

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$193$15.7$177$29.8$29.0$0.80
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$160$4.10$156$28.7$27.5$1.20
2022Detailed filing. Detailed filing data is available for this year.$151$3.71$148$27.3$26.3$0.98
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$163$6.11$157$33.7$32.3$1.40
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$150$4.42$146$31.9$22.2$9.69
2019Summary only. Only limited summary data is available for this year.$128$4.61$124$31.0$22.9$8.08
2018Summary only. Only limited summary data is available for this year.$108$2.74$105$25.0$21.2$3.84
2017Summary only. Only limited summary data is available for this year.$114$3.51$110$29.2$21.3$7.92
2016Summary only. Only limited summary data is available for this year.$94.9$1.58$93.3$26.4$18.1$8.35
2015Summary only. Only limited summary data is available for this year.$88.3$4.38$84.0$20.2$17.0$3.24
2014Summary only. Only limited summary data is available for this year.$85.0$4.91$80.1$20.6$17.7$2.92
2013Summary only. Only limited summary data is available for this year.$88.4$3.04$85.4$22.4$20.9$1.46
2012Summary only. Only limited summary data is available for this year.$78.4$3.24$75.2$19.1$17.8$1.31
2011Summary only. Only limited summary data is available for this year.$72.8$3.54$69.2$18.4$18.6$0.24
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 8, 2023
Return Version
2022v5.0
Gross Receipts
$27,748,000
Mission and Program 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.

Yad Sarah,the largest volunteer organization in Israel provides a spectrum of free or nominal cost services to make life easier for sick, disabled and elderly individuals and their families Yad Sarah`s best-known service is the lending of medical and rehabilitative equipment on a short-term basis free of charge.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$52,902,000$51,006,000▼ $1,896,000
Land, Buildings, and Equipment, Net$50,393,000$31,605,000▼ $18,788,000
Accounts Receivable$6,144,000$6,635,000▲ $491,000
Cash and Non-Interest-Bearing Accounts$289,000$149,000▼ $140,000
Savings and Temporary Cash Investments$0--
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0--
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0--
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$162,830,000$151,269,000▼ $11,561,000
Other Assets Total$53,102,000$61,874,000▲ $8,772,000
Liabilities
Accounts Payable and Accrued Expenses$6,109,000$3,705,000▼ $2,404,000
Grants Payable$0--
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities-$0-
Deferred Revenue$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$6,109,000$3,705,000▼ $2,404,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$126,008,000$96,631,000▼ $29,377,000
Net Assets With Donor Restrictions$30,713,000$50,933,000▲ $20,220,000
Total Net Assets Fund Balance$156,721,000$147,564,000▼ $9,157,000
Total Liabilities and Net Assets / Fund Balance$162,830,000$151,269,000▼ $11,561,000

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$21,674,000$68,238,000$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$9,931,000$82,327,000$0
Leasehold Improvements$0$0$0
Other Assets Org$61,874,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$65,504,823$7,227,000▲ $5,547,000$0$78,278,823
2021$55,374,396$9,518,852▲ $611,575$0$65,504,823
2020$48,036,748$3,735,614▲ $3,602,034$0$55,374,396
2019$49,527,000$1,180,845▲ $4,206,218$6,877,315$48,036,748
2018$47,203,000$8,621,000▼ $5,316,000$822,000$49,527,000
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$15,725,000
Program Service Revenue
$12,428,000
Investment Income
$-3,778,000
Other Revenue
$2,945,000
All Other Contributions
$0
Change in Net Assets
$975,000

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table5$194,000cost
Other Non Cash Contri Table1$109,000cost
Other Non Cash Contri Table1$10,000cost
Total Noncash Contributions7$313,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$27,320,000
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$8,443,000
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$35,763,000
Total Revenue per Form 990
$27,320,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$19,790,000
Salaries, Compensation, and Employee Benefits$6,529,000
Total Fundraising Expense$1,167,000
Professional Fundraising Fees$26,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$12,000,000$30,000$30,000$12,060,000
Other Salaries and Wages$4,967,000$218,000$622,000$5,807,000
Office Expenses$1,500,000$80,000$15,000$1,595,000
Occupancy$1,230,000$0$0$1,230,000
Fees for Services Other$1,136,000$0$0$1,136,000
Other Expenses$1,065,000$0$0$1,065,000
Travel$724,000$45,000$15,000$784,000
All Other Expenses$766,000$0$0$766,000
Advertising$544,000$0$161,000$705,000
Pension Plan Contributions$85,000$50,000$190,000$325,000
Information Technology$245,000$0$0$245,000
Other Employee Benefits$39,000$75,000$108,000$222,000
Current Officers, Directors, Trustees, and Key Employees-$175,000-$175,000
Insurance$162,000$0$0$162,000
Fees for Services Accounting$31,000$0-$31,000
Fees for Services Professional Fundraising--$26,000$26,000
Fees for Services Legal$11,000$0$0$11,000
Total Functional Expenses$24,505,000$673,000$1,167,000$26,345,000

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$34,788,000
Expenses per Audited Statements$26,345,000
Total Expenses per Form 990$26,345,000
Expenses Not Reported on Form 990$8,443,000
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
International Activity

International Summary

Offices
110
Employees
330
Spending
$26,345,000

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Middle East and North AfricaProgram ServicesAll activities of the organization take place in Israel110330$26,345,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$26,000
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0--
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
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, Part VI, Section A, Line 2

Uri Lupolianski ,President is father of Yitchak Lupolianski, a director and brother in law of Yshayahu Schneller Chairman of the board

Form 990, Part VI, Section B, Line 11B

The form is reviewed by the CFO and made available to all members of the board. Previously the financial statements upon which form 990 is based were reviewed by the board

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

Employees and directors are requird to report any conflicts of interest to the boarfd immediately

Form 990, Part VI, Section B, Line 15

major compensation decisions are made by the board , others by the CEO

Form 990, Part VI, Section C, Line 19

Governing documents are on file with the Israel Registrar of Amutot and are provided to interested parties and the public upon request

Filing and Contact Details

Filer

Filer Name
Yad Sarah
EIN
98-0151689
Phone
9726444444
Address
IS

Signing Officer

Name
Yehoshua Robinson
Title
Accountant
Phone
9726444444
Signed
2023-11-08

Organization Details

Principal Officer
Moishe Cohen
Formed
1976
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7,000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Reconciliation of net assets , exchange rate differences on net assets at beginning of year , decrease in investments, net assets released for restrictions

Financial Statement Notes

Schedule D, Part V, Line 4

endowments are earmarked for construction repairs and maintenance of the organizations premises

Schedule D, Part X, Line 2

the organization has no liability for uncertain taxpositions under fin 48

Schedule D, Part XI, Line 2D

cost of goods sold

Schedule D, Part XII, Line 2D

cost of goods sold

Raw XML AppendixShowing 400 of 819 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt06635000
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Yad Sarah,the largest volunteer organization in Israel provides a spectrum of free or nominal cost services to make life easier for sick, disabled and elderly individuals and their families Yad Sarah`s best-known service is the lending of medical and rehabilitative equipment on a short-term basis free of charge.
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IRS990/Desc0Free 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
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0Yeshayahu Schneller
IRS990/Form990PartVIISectionAGrp/PersonNm1David Gross
IRS990/Form990PartVIISectionAGrp/PersonNm2Meir Gershon
IRS990/Form990PartVIISectionAGrp/PersonNm3Avraham Fogel
IRS990/Form990PartVIISectionAGrp/PersonNm4Nachum Rosenfeld
IRS990/Form990PartVIISectionAGrp/PersonNm5Chaim Rosner
IRS990/Form990PartVIISectionAGrp/PersonNm6Yitzchak Lupolianski
IRS990/Form990PartVIISectionAGrp/PersonNm7Moshe Cohen
IRS990/Form990PartVIISectionAGrp/PersonNm8Naftali Michaeli
IRS990/Form990PartVIISectionAGrp/PersonNm9Uri Lupolianski
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IRS990/MissionDesc0Yad 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.
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IRS990/ProgramServiceRevenueGrp/Desc0Free loan of Medical Equipment
IRS990/ProgramServiceRevenueGrp/Desc1Transportation for the disabled
IRS990/ProgramServiceRevenueGrp/Desc2Frenkel Urgent Care Center
IRS990/ProgramServiceRevenueGrp/Desc3Emergency call center
IRS990/ProgramServiceRevenueGrp/Desc4Geriatric Dental Clinic
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