FRIENDS OF CHOSHEN MISHPAT

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1992

Legal Domicile

Principal Officer

B ROZMARIN

Phone

7188548777

Tax Period

2023-03-01 to 2024-02-29

FRIENDS OF CHOSHEN MISHPAT, founded in 1992, is a micro nonprofit in the Religion sector that reported $45K in total revenue in fiscal year 2023. Revenue decreased 18% compared to the prior year. Expenses of $40K left a modest 11% surplus.

Mission

TO FOSTER, PROMOTE AND ADVANCE TORAH STUDY AND PRACTICE OF ORTHODOX JUDAISM IN ISRAEL, USA AND OTHER LANDS

Program Service Accomplishments

Program 1

Expenses: $39,921 Revenue: $45,023

TO FOSTER, PROMOTE AND ADVANCE TORAH STUDY AND PRACTICE OF ORTHODOX JUDAISM IN ISRAEL, USA AND OTHER LANDS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $46,362

Program Service Revenue $0

Investment Income $-1,339

Other Revenue $0

TOTAL REVENUE $45,023

Expense Breakdown

Grants Paid $39,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $39,921

Other Expenses $921

TOTAL EXPENSES $39,921

Year-over-Year Comparison

	2023	2022	Change
Revenue	$45,023	$55,072	-0.2%
Expenses	$39,921	$70,553	-0.4%
Net Income	$5,102	$-15,481	-1.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BORUCH ROZMARIN	MANAGER	1.000	Officer	$0	$0	$0
JOSEPH BAUM	MANAGER	1.000	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$45,023	$39,921	$5,502	$5,102
2023	$55,072	$70,553	$400	$-15,481
2022	$49,872	$34,060	$15,881	$15,812