Fresh Start Center FY2021 filing

Tax-deductible

Southfield, MI501(c)(3)ReligionEIN 85-4020237Revenue $356K in FY2021

On file with the IRSjewishfreshstart.com23800 Northwestern Hwy 110, 48075-0000 · Southfield, MITax-exempt since Nov 2023Publicly supported charity — 170(b)(1)(A)(vi)

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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.

501(c)(3) charity; gifts are tax-deductible.
60¢ of each $1 spent went to programs.
$58K 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

FY2021 · 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
0 of 4
filings with a surplus
Average deficit $98K a year · 16% of revenue · last 4 filings
Concern: a surplus in 0 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$58K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.0 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $263K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$356K
282% of total assets
Concern: liabilities are 282% of assets; over 80%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$356K
Spent
$554K
To programs
60%
Net assets
−$230K
By yearFY2021–FY2024
Revenue
$356K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$356K
FY2022$567K
FY2023$820K
FY2024$722K
Expenses
$554K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$554K
FY2022$621K
FY2023$858K
FY2024$826K
Net assets
−$230K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021−$230K
FY2022−$283K
FY2023−$321K
FY2024−$425K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 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 Nov 2023.

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

Where the money goes

60 cents of each dollar spent went to programs.

Program services 60% · $334K Management & general 40% · $220K

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

8 people listed on the 990; $58K paid to officers and key staff.

Part VII, Section A · reportable compensation
Director
$27,750Pt VII · Sec A
Secretary-Tr
$18,000Pt VII · Sec A
$12,714Pt VII · Sec A
$0Pt 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 2133 $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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Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II4 listed

Programs and updates

Helps Orthodox Jewish individuals overcome mental health struggles with culturally sensitive support.

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Provided by the organization

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1 program · $334K · in their own filed words · FY2021
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.

$334Kprogram 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 · FY2024
See all 3 funders →
Grants paid · 3 grants · $30K · 2021–2024
Zichron Tzvi ElimelechFY2024$15,000
Home Sweet HomeNY · FY2021$5,400

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$356K
Ln 12
Fees for servicesLn 2g$356K
Money outPt IX
$554K
Ln 25
Programscol B$334K
Managementcol C$220K
Owns and owesPt X
−$230K
net assets · Ln 32
Cash and savingsLn 1–2$2K
Total assetsLn 16$126K
LiabilitiesLn 26$356K
PeoplePt VI, VII
8
listed · VII A
PaidVII A3
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$356K
Total revenueLn 12$356K
Assets in detailPt X, end of year
CashLn 1$2K
Cash and savings togetherLn 1–2$2K
Land, buildings, equipmentLn 10c$102K
Total assetsLn 16$126K
LiabilitiesLn 26$356K
Net assetsLn 32−$230K
OperationsPt I, VI
EmployeesI 54
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 FY21End FY21
Cash and savingsLn 1–2$105K$2K
Land, buildings, equipmentLn 10c$37K$102K
Total assetsLn 16$146K$126K
LiabilitiesLn 26$178K$356K
Net assetsLn 32−$32K−$230K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$15K$15K
Pay of current officers, directors and key staffLn 5$58K$58K
Legal feesLn 11b$984$984
Accounting feesLn 11c$11K$11K
Advertising and promotionLn 12$15K$15K
Office expensesLn 13$7K$7K
Information technologyLn 14$5K$5K
OccupancyLn 16$350$350
TravelLn 17$20K$16K$4K
InterestLn 20$71$71
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$244K$148K$97K
All other expensesLn 24e$168K$82K$86K
Total functional expensesLn 25$554K$334K$220K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $722K$826K−$104K−$425K 990 PDF
FY2023 $820K$858K−$38K−$321K 990 PDF
FY2022 $567K$621K−$53K−$283K 990 PDF
FY2021 Viewing $356K$554K−$198K−$230K 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 FY2021 990 (6 parts)
Part I · Summary $356,334 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$356,334
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenue$356,334
I-13 Grants and similar amounts paid$15,400
I-14 Benefits paid to members$0
I-15 Salaries and benefits$58,464
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $32,207$480,095
I-18 Total expensesPrior year $32,207$553,959
I-19 Revenue less expensesPrior year −$32,207−$197,625
Part VI · Governance 8 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $356,334 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $356,334$356,334
VIII-12 Total revenueRelated to mission $356,334$356,334
Part IX · Statement of functional expenses $553,959 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $15,400$15,400
IX-5 Pay of current officers, directors and key staffPrograms $58,464$58,464
IX-11b Legal feesManagement $984$984
IX-11c Accounting feesManagement $11,000$11,000
IX-12 Advertising and promotionPrograms $15,439$15,439
IX-13 Office expensesManagement $6,845$6,845
IX-14 Information technologyManagement $5,067$5,067
IX-16 OccupancyManagement $350$350
IX-17 TravelPrograms $15,687 · Management $3,922$19,609
IX-20 InterestManagement $71$71
IX-22 Depreciation, depletion and amortizationManagement $6,582$6,582
IX-23 InsuranceManagement $2,004$2,004
IX-24 Other expenses (24a–d)Programs $147,786 · Management $96,647$244,433
IX-24e All other expensesPrograms $81,551 · Management $86,160$167,711
IX-25 Total functional expensesPrograms $334,327 · Management $219,632 · Fundraising $0$553,959
Part X · Balance sheet $126,484 assets, 6 lines filed
Asset lines not itemized here account for $22,473; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $105,198$1,553
X-10c Land, buildings and equipment, netStart of year $36,943$102,458
X-16 Total assetsStart of year $146,141$126,484
X-26 Total liabilitiesStart of year $178,348$356,316
X-32 Total net assets or fund balancesStart of year −$32,207−$229,832
X-33 Total liabilities and net assetsStart of year $146,141$126,484
Part XI · Reconciliation of net assets −$229,832 net assets at year end
XI-1 Total revenue$356,334
XI-2 Total expenses$553,959
XI-3 Revenue less expenses−$197,625
XI-4 Net assets at start of year−$32,207
XI-10 Net assets at end of year−$229,832

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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