Menorah Center Inc dba Philip Benjamin Tower (EIN 591268962) - 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

1968

Legal Domicile

Principal Officer

Greg Sembler

Phone

7273475191

Tax Period

2024-07-01 to 2025-06-30

Menorah Center Inc dba Philip Benjamin Tower, founded in 1968, is a community nonprofit in the Housing & Shelter sector that reported $3.3M in total revenue in fiscal year 2024. Revenue surged 24% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.1M, a strong 33% operating margin.

Mission

Housing for Low to Moderate Income Elderly Persons

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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 $0

Program Service Revenue $3,128,913

Investment Income $85,442

Other Revenue $134,622

TOTAL REVENUE $3,348,977

Expense Breakdown

Grants Paid $0

Salaries & Benefits $454,958

Fundraising Expenses $0

Program Expenses $2,044,080

Other Expenses $1,780,949

TOTAL EXPENSES $2,235,907

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,348,977	$2,695,520	+0.2%
Expenses	$2,235,907	$2,068,939	+0.1%
Net Income	$1,113,070	$626,581	+0.8%

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

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
Morris LeCompte	Director	1.00	Director	$0	$0	$0
Mark Benjamin	Director	1.00	Director	$0	$0	$0
Nancy Clark	Treasurer	2.00	Officer Director	$0	$0	$0
Gerald Davis	Director	1.00	Director	$0	$0	$0
Greg Sembler	President	2.00	Officer Director	$0	$0	$0
Larry Freid	Director	1.00	Director	$0	$0	$0
Rabbi Jacob Luski	Director	1.00	Director	$0	$0	$0
Bill Marger	VP/Secretary	1.00	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
2025	$3,348,977	$2,235,907	$7,208,912	$1,113,070
2024	$2,695,520	$2,068,939	$6,167,609	$626,581
2023	$2,181,299	$1,752,254	$5,521,967	$429,045
2022	$2,069,453	$1,609,479	$5,133,046	$459,974
2021	$1,960,299	$1,685,342	$4,746,059	$274,957
2020	$1,980,285	$1,554,434	$5,522,569	$425,851
2019	$1,938,668	$1,520,772	$5,228,999	$417,896

Menorah Center Inc dba Philip Benjamin Tower