CHABAD'S CHILDREN OF CHERNOBYL

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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

1993

Legal Domicile

Principal Officer

SAMUEL LANGSAM

Phone

2126817800

Tax Period

2021-07-01 to 2022-06-30

CHABAD'S CHILDREN OF CHERNOBYL, founded in 1993, is a micro nonprofit in the International Affairs sector that reported $94K in total revenue in fiscal year 2021. Revenue surged 531% from the prior year, signaling strong growth momentum. Expenses of $420K exceeded revenue, resulting in a 348% operating deficit.

Mission

HUMANITARIAN RESCUE AND AID

Program Service Accomplishments

Program 1

Expenses: $375,690

AWARDED GRANTS TO AN ORGANIZATION WHICH PROVIDES FOR CHILDREN EVACUATED FROM THE AREAS CONTAMINATED BY THE EXPLOSION OF THE CHERNOBYL NUCLEAR REACTOR IN THE FORMER SOVIET UNION. THE CHILDREN WERE...

AWARDED GRANTS TO AN ORGANIZATION WHICH PROVIDES FOR CHILDREN EVACUATED FROM THE AREAS CONTAMINATED BY THE EXPLOSION OF THE CHERNOBYL NUCLEAR REACTOR IN THE FORMER SOVIET UNION. THE CHILDREN WERE BROUGHT TO ISRAEL WHERE THEY WERE PROVIDED WITH ALL THEIR MEDICAL CARE, SPECIAL DIETARY AND VITAMIN NEEDS, HOUSING, A FULL EDUCATION, AND THE EMOTIONAL AND PSYCHOLOGICAL SUPPORT THEY NEEDED BECAUSE OF THEIR HEALTH ISSUES AND THEIR SEPARATION FROM THEIR FAMILIES. SUPPORT WAS ALSO PROVIDED TO THE OLDER CHERNOBYL CHILDREN WHO GRADUATED FROM THE PROGRAM AND ARE NOW LIVING ON THEIR OWN. THEY WERE GIVEN HELP FINDING JOBS AND HOUSING, AND THOSE WHO WISHED TO CONTINUE THEIR EDUCATION WERE PROVIDED WITH GRANTS TO HELP THEM WITH THEIR EDUCATION NEEDS.

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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 (2021)

Revenue Breakdown

Contributions & Grants $93,879

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $93,879

Expense Breakdown

Grants Paid $375,690

Salaries & Benefits $0

Fundraising Expenses $19,053

Program Expenses $375,690

Other Expenses $44,655

TOTAL EXPENSES $420,345

Year-over-Year Comparison

	2021	2020	Change
Revenue	$93,879	$14,873	+5.3%
Expenses	$420,345	$262,504	+0.6%
Net Income	$-326,466	$-247,631	+0.3%

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

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
ALAN CLINGMAN	PRESIDENT	1.00	Officer Director	$0	$0	$0
A M DEITSCH	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
MENDEL FOGELMAN	SECRETARY	1.00	Officer Director	$0	$0	$0
SHIMON KATZ	BOARD MEMBER	N/A	Director	$0	$0	$0
SAMUEL LANGSAM	TREASURER	5.00	Officer Director	$0	$0	$0
MOSHE MELAMUD	BOARD MEMBER	N/A	Director	$0	$0	$0
NANCY SPIELBERG	BOARD MEMBER	N/A	Director	$0	$0	$0
DAVID TESSEL	BOARD MEMBER	N/A	Director	$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
2022	$93,879	$420,345	$3,373	$-326,466
2021	$14,873	$262,504	$3,801	$-247,631
2020	$278,904	$187,520	$112,862	$91,384
2019	$265,171	$222,702	$23,252	$42,469
2018	No data	No data	$136,465	No data
2018	$289,903	$175,188	$68,797	$114,715