Chai Lifeline INC FY2020 filing

Tax-deductible

New York, NY501(c)(3)Since 1988Health CareEIN 11-2940331Revenue $22.9M in FY2020

On file with the IRSchailifeline.org151 West 30th Street 7th FL, 10001-4199 · New York, NYTax-exempt since Jan 1991Publicly supported charity — 170(b)(1)(A)(vi)

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Chai Lifeline is an international health support network, providing social, emotional, financial and practical assistance to children, families and communities facing illness, crisis, or loss. Chai Lifeline offers more than two-dozen year-round programs and services, including case management and counseling; meals delivered to hospitals and homes; transportation to medical appointments; hospital and in-home respite; emergency financial assistance; insurance advocacy; trips, retreats and special events; project Chai crisis intervention, trauma, and bereavement support; clinical interventions; educational resources; I-shine afterschool programming; and its flagship summer programs camp simcha, camp simcha special, and camp simcha without borders for children and teens with life-threatening and lifelong illness.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
$2.1M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $1.9M a year · 7% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$2.1M
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
17
named funders · $146K
Looks good: 17 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$5.5M
29% of total assets
Looks good: liabilities are 29% of assets; 50% or less.
Pt X · Ln 26
Independent board members
18
of 18 voting members
Looks good: 18 of 18 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$22.9M
Spent
$22.0M
To programs
77%
Net assets
$13.4M
By yearFY2020–FY2024
Revenue
$22.9M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$22.9M
FY2021$32.4M
FY2022$29.0M
FY2023$30.7M
FY2024$32.8M
Expenses
$22.0M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$22.0M
FY2021$24.7M
FY2022$28.8M
FY2023$30.3M
FY2024$32.3M
Net assets
$13.4M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$13.4M
FY2021$20.5M
FY2022$20.7M
FY2023$19.1M
FY2024$19.5M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1991.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $16.9M Management & general 11% · $2.5M Fundraising 12% · $2.6M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

27 people listed on the 990; $2.1M paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director B4c and NJ Region
$355,358Pt VII · Sec A
Chief Executive Officer
$302,485Pt VII · Sec A
Executive Director
$257,183Pt VII · Sec A
Director of Community Development
$216,600Pt VII · Sec A
Director of Community Development NJ
$202,760Pt VII · Sec A
Chief Marketing Officer
$195,293Pt VII · Sec A
Bike4chai Director
$182,690Pt VII · Sec A
Director of Client Services
$179,861Pt VII · Sec A

Stephen Scholar’s $472K as Chief Executive Officer is at the 73rd percentile of top reported officer pay among 2901 $10–100M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Stephen Scholar$472,345$503,781$390,955$390,845$302,485
Israel Fried$357,167$339,977$340,294$307,556$355,358
Esther Bergman$328,638$339,539$296,374$247,678—
Hershey Katz—$282,796$263,883$306,247—
Elliot Halperin$226,610$285,172$264,624——
Matthew Yaniv$283,740$270,642$245,291$191,519$195,293
Arye Adest$264,054$227,501$231,114$201,390$202,760
Levi Y Katlowitz$222,868$226,228$258,003$207,804$216,600

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides emotional, financial, and practical support, including counseling, meals, transportation, and summer camps, to families and children facing serious illness, crisis, or loss.

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Provided by the organization

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3 programs · $16.6M · in their own filed words · FY2020
01

Family and Community Programs

These programs help young patients and their families live as normally as possible while fighting illness by enhancing emotional and social bonds. In the past year, 705 big brothers and sisters were mentors to ill children and siblings.

$8.3Mprogram expense
02

Chai lifeline provides emotional and social support from the moment of diagnosis through treatment and recovery. When children are chronically ill, chai lifeline's intervention continues until the child reaches 21.

$4.5Mprogram expense
03

Chai lifeline operates two summer camp programs on one campus for seriously ill children. Camp simcha provides vacations to children and teens with cancer and other blood-based illnesses. Camp simcha special is designed to meet the medical and social needs of children and teens with multiple, disparate chronic illnesses AND/OR…

$3.7Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
See all 17 funders →
Grants paid · 20 grants · $4.9M · 2020–2024
Unitemized GrantFY2024$762,785
American Friends of ChaiyanuNY · FY2024$147,161
Congregation Chai LifelineNY · FY2024$147,044
Jcs Seeds of HopeMD · FY2024$14,450
Unitemized GrantFY2023$742,665
Congregation Chai LifelineNY · FY2023$145,603
American Friends of ChaiyanuNY · FY2023$112,278
Unitemized GrantFY2022$740,615
Congregation Chai LifelineNY · FY2022$134,859
American Friends of ChaiyanuNY · FY2022$36,033
Unitemized GrantFY2021$580,312
American Friends of ChaiyanuNY · FY2021$214,923
Congregation Chai LifelineNY · FY2021$143,389
Unitemized GrantFY2020$525,519
See all 20 grants →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$22.9M
Ln 12
Gifts and grantsLn 1h$26.3M
Investment incomeLn 3$125
Money outPt IX
$22.0M
Ln 25
Programscol B$16.9M
Managementcol C$2.5M
Fundraisingcol D$2.6M
Owns and owesPt X
$13.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$18.9M
LiabilitiesLn 26$5.5M
PeoplePt VI, VII
27
listed · VII A
PaidVII A9
Voting boardVI 1a18
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$26.3M
Government grantsLn 1e$1.9M
Noncash giftsLn 1g$527K
Fundraising eventsLn 1c$16.5M
Investment incomeLn 3$125
Gains on assetsLn 7−$857K
Total revenueLn 12$22.9M
Assets in detailPt X, end of year
CashLn 1$1.1M
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$6K
Land, buildings, equipmentLn 10c$14.6M
Other assetsLn 15$45K
Total assetsLn 16$18.9M
LiabilitiesLn 26$5.5M
Net assetsLn 32$13.4M
OperationsPt I, VI
EmployeesI 5238
VolunteersI 64,137
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$744K$1.1M
InvestmentsLn 11–13$33K$6K
Land, buildings, equipmentLn 10c$17.1M$14.6M
Total assetsLn 16$22.6M$18.9M
LiabilitiesLn 26$10.1M$5.5M
Net assetsLn 32$12.5M$13.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$300K$300K
Grants to domestic individualsLn 2$526K$526K
Pay of current officers, directors and key staffLn 5$1.6M$1.3M$188K$152K
Other salaries and wagesLn 7$8.7M$7.1M$733K$792K
Pension plan contributionsLn 8$220K$166K$35K$20K
Other employee benefitsLn 9$706K$503K$125K$79K
Payroll taxesLn 10$694K$558K$72K$64K
Legal feesLn 11b$18K$13K$6K
Accounting feesLn 11c$53K$53K
Other fees for servicesLn 11g$786K$484K$56K$246K
Advertising and promotionLn 12$516K$148K$4K$365K
Office expensesLn 13$1.9M$1.1M$218K$511K
Information technologyLn 14$269K$131K$27K$112K
OccupancyLn 16$1.4M$1.2M$133K$95K
TravelLn 17$778K$644K$74K$60K
InterestLn 20$310K$260K$24K$26K
Depreciation, depletion and amortizationLn 22$884K$882K$2K
InsuranceLn 23$235K$216K$17K$2K
Other expenses (24a–d)Ln 24$2.1M$1.3M$731K$57K
Total functional expensesLn 25$22.0M$16.9M$2.5M$2.6M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $32.8M$32.3M$513K$19.5M 990 PDF
FY2023 $30.7M$30.3M$337K$19.1M 990 PDF
FY2022 $29.0M$28.8M$252K$20.7M 990 PDF
FY2021 $32.4M$24.7M$7.7M$20.5M 990 PDF
FY2020 Viewing $22.9M$22.0M$883K$13.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $22,889,972 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $28,748,959$26,295,874
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,257−$856,728
I-11 Other revenuePrior year −$4,910,011−$2,549,174
I-12 Total revenuePrior year $23,840,205$22,889,972
I-13 Grants and similar amounts paidPrior year $917,275$825,069
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $11,575,407$11,907,008
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $10,987,890$9,274,756
I-18 Total expensesPrior year $23,480,572$22,006,833
I-19 Revenue less expensesPrior year $359,633$883,139
Part VI · Governance 18 of 18 board members independent, no flags
VI-1a Voting members of the governing body18
VI-1b Independent voting members18
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $22,889,972 across 9 lines filed
VIII-1c Fundraising events$16,497,343
VIII-1e Government grants$1,911,925
VIII-1f All other contributions, gifts and grants$7,886,606
VIII-1g Noncash contributions (included above)$526,582
VIII-1h Total contributions, gifts and grants$26,295,874
VIII-3 Investment incomeExcluded from tax $125$125
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$856,853−$856,853
VIII-8 Net income from fundraising eventsExcluded from tax −$2,549,174−$2,549,174
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax −$3,405,902$22,889,972
Part IX · Statement of functional expenses $22,006,833 across 19 lines filed
IX-1 Grants to domestic organizationsPrograms $299,550$299,550
IX-2 Grants to domestic individualsPrograms $525,519$525,519
IX-5 Pay of current officers, directors and key staffPrograms $1,286,859 · Management $188,434 · Fundraising $152,464$1,627,757
IX-7 Other salaries and wagesPrograms $7,133,866 · Management $732,768 · Fundraising $791,882$8,658,516
IX-8 Pension plan contributionsPrograms $165,682 · Management $35,190 · Fundraising $19,514$220,386
IX-9 Other employee benefitsPrograms $502,506 · Management $124,919 · Fundraising $78,504$705,929
IX-10 Payroll taxesPrograms $557,548 · Management $72,446 · Fundraising $64,426$694,420
IX-11b Legal feesManagement $12,670 · Fundraising $5,572$18,242
IX-11c Accounting feesManagement $52,774$52,774
IX-11g Other fees for servicesPrograms $484,322 · Management $55,528 · Fundraising $245,834$785,684
IX-12 Advertising and promotionPrograms $147,519 · Management $3,734 · Fundraising $364,959$516,212
IX-13 Office expensesPrograms $1,140,073 · Management $218,446 · Fundraising $510,922$1,869,441
IX-14 Information technologyPrograms $130,795 · Management $26,646 · Fundraising $111,724$269,165
IX-16 OccupancyPrograms $1,218,574 · Management $133,215 · Fundraising $95,383$1,447,172
IX-17 TravelPrograms $643,730 · Management $74,123 · Fundraising $60,214$778,067
IX-20 InterestPrograms $259,859 · Management $24,171 · Fundraising $26,067$310,097
IX-22 Depreciation, depletion and amortizationPrograms $881,833 · Management $1,821$883,654
IX-23 InsurancePrograms $216,025 · Management $16,975 · Fundraising $2,172$235,172
IX-24 Other expenses (24a–d)Programs $1,321,273 · Management $731,085 · Fundraising $56,718$2,109,076
IX-25 Total functional expensesPrograms $16,915,533 · Management $2,504,945 · Fundraising $2,586,355$22,006,833
Part X · Balance sheet $18,906,274 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $743,840$1,054,535
X-3 Pledges and grants receivableStart of year $4,587,805$3,208,675
X-9 Prepaid expenses and deferred chargesStart of year $135,766$18,472
X-10c Land, buildings and equipment, netStart of year $17,073,666$14,573,916
X-11 Publicly traded securitiesStart of year $33,351$5,927
X-15 Other assetsStart of year $49,249$44,749
X-16 Total assetsStart of year $22,623,677$18,906,274
X-17 Accounts payable and accrued expensesStart of year $2,546,616$1,610,770
X-19 Deferred revenueStart of year $211,835$119,530
X-26 Total liabilitiesStart of year $10,074,913$5,474,371
X-27 Net assets without donor restrictionsStart of year $11,837,247$12,720,386
X-28 Net assets with donor restrictionsStart of year $711,517$711,517
X-32 Total net assets or fund balancesStart of year $12,548,764$13,431,903
X-33 Total liabilities and net assetsStart of year $22,623,677$18,906,274
Part XI · Reconciliation of net assets $13,431,903 net assets at year end
XI-1 Total revenue$22,889,972
XI-2 Total expenses$22,006,833
XI-3 Revenue less expenses$883,139
XI-4 Net assets at start of year$12,548,764
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$13,431,903

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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