FRESH START CENTER (EIN 854020237) - 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

2020

Legal Domicile

Principal Officer

YOCHANNON POLTER

Phone

2483769225

Tax Period

2023-01-01 to 2023-12-31

FRESH START CENTER, founded in 2020, is a small nonprofit in the Religion sector that reported $820K in total revenue in fiscal year 2023. Revenue surged 44% from the prior year, signaling strong growth momentum.

Mission

AS A RELIGIOUS ORGANIZATION, THE PURPOSE OF THE ORGANIZATION IS TO HELP MEMBERS OF THE ORTHODOX JEWISH COMMUNITY IN MICHIGAN AND ELSEWHERE TO OVERCOME EMOTIONAL AND MENTAL HEALTH STRUGGLES, ORIGINATING FROM UNRESOLVED CHILDHOOD ISSUES, TRAUMA,ABUSE AND OTHER ISSUES. THE ORTHODOX JEWISH COMMUNITY IS INSULAR AND CULTURALLY UNIQUE AND AS SUCH REQUIRES A UNIQUE APPROACH IN DEALING WITH MENTAL HEALTH RELATED STRUGGLES.

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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 (2023)

Revenue Breakdown

Contributions & Grants $573,004

Program Service Revenue $246,688

Investment Income $0

Other Revenue $0

TOTAL REVENUE $819,692

Expense Breakdown

Grants Paid $7,180

Salaries & Benefits $170,299

Fundraising Expenses $0

Program Expenses $538,643

Other Expenses $680,528

TOTAL EXPENSES $858,007

Year-over-Year Comparison

	2023	2022	Change
Revenue	$819,692	$567,355	+0.4%
Expenses	$858,007	$620,632	+0.4%
Net Income	$-38,315	$-53,277	-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

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

$71,000

Total Directors

$165,222

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TOVA KORN	DIRECTOR	2.00	Director	$82,462	$0	$82,462
TZADOK ELIYAHU	SECRETARY-TR	2.00	Officer Director	$71,000	$0	$71,000
RABBI SHIMON RUSSELL	DIRECTOR	1.00	Director	$11,760	$0	$11,760
MICHAEL EIZELMAN	DIRECTOR	0.50	Director	$0	$0	$0
RABBI BARUCH LEVIN	DIRECTOR	0.50	Director	$0	$0	$0
YOCHANNON POLTER	PRESIDENT	4.00	Officer Director	$0	$0	$0
RABBI LEVI SHEMTOV	DIRECTOR	0.50	Director	$0	$0	$0
ALAN ZEKELMAN	DIRECTOR	0.50	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	No data	No data	No data	No data
2023	$819,692	$858,007	$223,592	$-38,315
2022	$567,355	$620,632	$152,539	$-53,277
2021	$356,334	$553,959	$126,484	$-197,625

FRESH START CENTER