SOUTH BEND KOLLEL INC (EIN 261115517) - Form 990 Financial Analysis & Trantor Score

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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

2007

Legal Domicile

Principal Officer

GERALD F LERMAN

Phone

5742365100

Tax Period

2022-08-01 to 2023-07-31

SOUTH BEND KOLLEL INC, founded in 2007, is a small nonprofit in the Religion sector that reported $239K in total revenue in fiscal year 2022. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $330K exceeded revenue, resulting in a 38% operating deficit.

Mission

THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO SUPPORT A PROGRAM FOR A LIMITED NUMBER OF TORAH SCHOLARS TO CONTINUE THEIR BIBLICAL, TALMUDIC, AND LEGAL STUDIES THROUGH COORDINATED INDIVIDUAL STUDIES AND GROUP INTERACTION.

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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 (2022)

Revenue Breakdown

Contributions & Grants $164,840

Program Service Revenue $0

Investment Income $65,291

Other Revenue $9,000

TOTAL REVENUE $239,131

Expense Breakdown

Grants Paid $278,847

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $317,799

Other Expenses $51,546

TOTAL EXPENSES $330,393

Year-over-Year Comparison

	2022	2021	Change
Revenue	$239,131	$347,092	-0.3%
Expenses	$330,393	$384,800	-0.1%
Net Income	$-91,262	$-37,708	+1.4%

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

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
GERALD F LERMAN	PRESIDENT	N/A	Officer Director	$0	$0	$0
MICHAEL LERMAN	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
RAPHAEL POLLACK	TREASURER	N/A	Officer 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
2023	$723,919	$407,323	$577,117	$316,596
2023	$239,131	$330,393	$260,521	$-91,262
2022	$347,092	$384,800	$351,783	$-37,708
2021	$498,332	$516,793	$389,491	$-18,461
2020	$696,602	$616,260	$407,952	$80,342
2019	$443,016	$395,481	$327,610	$47,535
2018	$264,757	$287,046	$280,075	$-22,289

SOUTH BEND KOLLEL INC