MICHOEL & ROCHEL MEMORIAL FUND

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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

2018

Principal Officer

JOSEPH LEFKOWITZ

Phone

7188718400

Tax Period

2024-04-01 to 2025-03-31

MICHOEL & ROCHEL MEMORIAL FUND, founded in 2018, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $23K in total revenue in fiscal year 2024. Revenue surged 1795% from the prior year, signaling strong growth momentum. Expenses of $40K exceeded revenue, resulting in a 75% operating deficit.

Mission

TO ACCEPT CHARITABLE CONTRIBUTIONS AND DISTRIBUTE THE FUNDS TO NEEDY MEMBERS OF THE COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $38,800

TO ACCEPT CHARITABLE CONTRIBUTIONS AND DISTRIBUTE THE FUNDS TO NEEDY MEMBERS OF THE COMMUNITY.

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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 $0

Investment Income $22,886

Other Revenue $0

TOTAL REVENUE $22,886

Expense Breakdown

Grants Paid $38,800

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $38,800

Other Expenses $1,200

TOTAL EXPENSES $40,000

Year-over-Year Comparison

	2024	2023	Change
Revenue	$22,886	$1,208	+17.9%
Expenses	$40,000	$41,500	0.0%
Net Income	$-17,114	$-40,292	-0.6%

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
SHLOMO ECKSTEIN	DIRECTOR	N/A	Director	$0	$0	$0
JOSEPH LEFKOWITZ	DIRECTOR	N/A	Officer Director	$0	$0	$0
EZRIEL MUNK	DIRECTOR	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
2025	$22,886	$40,000	$442,422	$-17,114
2024	$1,208	$41,500	$456,027	$-40,292
2022	$62,300	$32,645	$466,287	$29,655
2021	$21,838	$21,260	$507,874	$578
2020	$300,460	$600	$311,828	$299,860