INTERNATIONAL COMMITTEE FOR THE PRESERVATION OF HAR HAZEITIM INC (EIN 274001020) - 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

2011

Legal Domicile

Principal Officer

ABE LUBINSKY

Phone

7188544450

Tax Period

2024-01-01 to 2024-12-31

INTERNATIONAL COMMITTEE FOR THE PRESERVATION OF HAR HAZEITIM INC, founded in 2011, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $73K in total revenue in fiscal year 2024. Revenue fell 80% from the prior year — a significant decline worth monitoring. Expenses of $97K exceeded revenue, resulting in a 34% operating deficit.

Mission

TO HELP PRESERVE MOUNT OLIVE'S HISTORICAL CEMETERY AND BUILD VISITOR CENTER IN JERUSALEM

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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 (2024)

Revenue Breakdown

Contributions & Grants $72,522

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $72,522

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $8,300

Other Expenses $97,474

TOTAL EXPENSES $97,474

Year-over-Year Comparison

	2024	2023	Change
Revenue	$72,522	$359,189	-0.8%
Expenses	$97,474	$441,159	-0.8%
Net Income	$-24,952	$-81,970	-0.7%

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
ABE LUBINSKY	PRESIDENT	5.00	Director	$0	$0	$0
MENACHEM LUBINSKY	DIRECTOR	1.00	Director	$0	$0	$0
PESACH LERNER	DIRECTOR	1.00	Director	$0	$0	$0
PAUL ROSENSTOCK	DIRECTOR	1.00	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
2024	$72,522	$97,474	$11,977	$-24,952
2023	$359,189	$441,159	$30,191	$-81,970
2022	$1,472,561	$1,512,582	$112,161	$-40,021
2021	$280,231	$158,334	$152,182	$121,897
2020	$105,961	$105,626	No data	$335
2019	$182,529	$151,944	No data	$30,585
2018	$185,307	$197,574	No data	$-12,267

INTERNATIONAL COMMITTEE FOR THE PRESERVATION OF HAR HAZEITIM INC