Fresh Start Center EIN 85-4020237

Fresh Start Center

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Helps Orthodox Jewish individuals overcome mental health struggles with culturally sensitive support. For fiscal year 2024 it reported $722K in revenue, $826K in expenses, and $-425K in net assets.Pt I

Type
Religious organization · Religion
Location
Southfield, MI
Website
jewishfreshstart.com
Filings
4 on file (2021–2024)
Revenue
$722KFY2024
Expenses
$826K
Net assets
$-425K
People
8
Filings
4
Updates
0
More identity details & actions ⌄
EIN  85-4020237 Religious organization Southfield, MI
Form 990 (PDF)
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Size
$100K–1M
What they do
Helps Orthodox Jewish individuals overcome mental health struggles with culturally sensitive support.
Leadership
Tova Korn · Director · $123K
Money in and out
$722K revenue, $826K expenses
Bottom line
57% program efficiency
Where the money goes · FY2024
Total revenue
$722K
Pt VIII · Ln 12
Total expenses
$826K
Pt IX · Ln 25
Net assets
$-425K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$104K
Where spending went · Part IX cols B–D
Program services $0.57 Management & general $0.43
Program efficiency
57%
of spending reaches programs▼ -9% vs prior filing year
Operating runway
0.3mo
months of highly liquid reserves at operating expense rate▲ +200% vs prior filing year
Surplus margin
-14%
revenue over expenses, this year▼ -207% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$722K
FY2024▼ -12%
Expenses
$826K
FY2024▼ -4%
Total assets
$229K
FY2024▲ +2%
Total liabilities
$654K
FY2024▲ +20%
Total revenue
$722K
Pt VIII · Ln 12
Total expenses
$826K
Pt IX · Ln 25
Net assets
$-425K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$104K
Total assetsPt X · Ln 16$229K
Program-expense ratioPt IX · col B57%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 48
Mission & Programs · Part III

Where the work happens

2 program services account for $470K of program spending, described in the organization's own filed words · FY2024.
01

Our program is the actual provision to those suffering from mental health issues. The goal is to deliver a wide variety of services to support individuals and families impacted by mental health struggles. This includes retreats, parenting workshops and referral networks to mental health professionals.

$462Kprogram expense
02

This program involves educating the public about trauma and mental health, thereby eliminating stigma, labels and prejudice. The organization's program will include community lectures, support groups and published materials.

$8Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CFresh Start Center
EINHdr · item D85-4020237
Principal addressHdr · item CSouthfield, MI
WebsiteHdr · item Jjewishfreshstart.com
Year of formationHdr · item Lpending
State of legal domicileHdr · item MMI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFReligion (X30)
Ruling yearIRS BMFNov 2023

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b8
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Director
$122,558Pt VII · Sec A
Secretary-Tr
$4,800Pt VII · Sec A
$4,460Pt VII · Sec A
$3,400Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Tova Korn’s $123K as Director is at the 94th percentile of top reported officer pay among 2136 $100K–1M religion 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Tova Korn$122,558$82,462$48,400$27,750
Tzadok Eliyahu$4,800$71,000$18,000
Rabbi Shimon Russell$4,460$11,760$8,000$12,714
Yochannon Polter$3,400

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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Statement of Revenue

Part VIII
Contributions & grants$433K · 60%
Program service revenue$289K · 40%
Contributions & grants60%$433K
Program service revenue40%$289K
Total revenueLn 12$722K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.57 Management & general $0.43
Program services57%$470K
Management & general43%$356K
Total functional expensesLn 25$826K

Balance Sheet

Part X · end of year
CashLn 1$19K
Total assetsLn 16$229K
Total liabilitiesLn 26$654K
Total net assetsLn 32$-425K
Months of cash on handcomputed0.3

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $19K · Operating expenses (Pt IX) $826K · Less non-cash grants $44K · Cash operating expenses/yr $782K
0.3 months
Where the money goes
Program services
Program services $470K · Total expenses $826K
57%
Management & General
Management & general $356K · Total expenses $826K
43%
Fundraising
Fundraising $0 · Total expenses $826K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $404K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $433K · Total revenue $722K
60%
Government reliance
Government grants — · Total revenue $722K
Earned-income share
Program service revenue $289K · Total revenue $722K
40%
Investment reliance
Investment income $0 · Total revenue $722K
0%
Program self-sufficiency
Program service revenue $289K · Total expenses $826K
35%
Growth & trend
Revenue growth (YoY)
This year $722K · Prior year $820K
-12%
Net-asset trend (YoY)
End of year $-425K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $722K · Expenses $826K
-14%
Liabilities-to-Assets
Total liabilities — · Total assets $229K
Net-asset ratio
Net assets $-425K · Total assets $229K
-186%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $229K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Tova Korn · Reported title DIRECTOR · Highest reported compensation $123K · Total expenses $826K
15%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $221K · Total expenses $826K
27%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 57%
Overhead ratio 43%
Fundraising cost ratio 0%
Revenue growth -12%
Legal fee ratio 5%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 3 funders →
Grants paid · 3 grants · $30K · 2021–2024
Zichron Tzvi ElimelechFY2024$15,000
Home Sweet HomeNY · FY2021$5,400

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$722K revenue · viewing · ⤓ 990 PDF
FY2023$820K revenue · ⤓ 990 PDF
FY2022$567K revenue · ⤓ 990 PDF
FY2021$356K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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