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Handmaker Jewish Services for the Aging

EIN 86-0626077 · Tucson, AZ

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair62 out of 100GovernanceGood85 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

HANDMAKER JEWISH SERVICES FOR THE AGING SERVES OLDER ADULTS, THOSE EXPERIENCING CHALLENGES TO INDEPENDENT LIVING, AND OTHER STAKEHOLDERS, IN A STABLE CULTURE OF CARING TO PROVIDE HIGH QUALITY CHOICES THROUGHOUT THEIR LIVES. IN ACHIEVING THIS GOAL, HANDMAKER JEWISH SERVICES FOR THE AGING IS GUIDED BY THE JEWISH VALUES OF TIKKUN OLAM (REPAIRING THE WORLD), TZEDAKAH (JUST AND CHARITABLE DEEDS) AND CHESED (LOVING KINDNESS).

Income
$15.2 million
Spending
$14.9 million
Spent on programs
81%
Reserves
1.5 months of spending
Largest source of income
fees for its services, 91%
Employees
469
Volunteers
18
Highest pay
$321,610, president and ceo

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 62 out of 100. Higher than 48% of charities in its peer group (health care, $10m to $100m).

  • Reserves

    10 of 35

    Spendable reserves would cover 1.5 months of spending.

  • Debt

    10 of 20

    It owes 47% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 2% of income.

  • Income trend

    15 of 15

    Income rose 1% on the year before.

  • Spending floor

    15 of 15

    81% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 85 out of 100. Higher than 22% of charities in its peer group (health care, $10m to $100m).

  • Independent board

    25 of 25

    3 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $6.6 million spent. SKILLED NURSING FACILITY & LONG TERM CARE: HANDMAKER OFFERS POST-HOSPITAL REHABILITATION SERVICES PROVIDING INTENSIVE PHYSICAL, OCCUPATIONAL AND SPEECH THERAPY, AS WELL AS WOUND, SURGICAL AND 24-HOUR NURSING CARE. HANDMAKER HAS TWO REHABILITATION WINGS ON-SITE THAT ARE RESIDENT-CENTERED, THERAPEUTIC SETTINGS WITH HIGHLY SKILLED NURSING PROFESSIONALS, THERAPISTS, AND PHYSICIAN TEAMS WORKING TOGETHER DURING EVERY STATE OF REHABILITATION. POST-HOSPITAL REHABILITATION SERVICES INCLUDE: RECREATIONAL THERAPY, NUTRITIONAL THERAPY, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPEECH THERAPY, AND ON-SITE NURSING 24 HOURS A DAY.
  2. $3.4 million spent. SUPPORT SERVICES:HANDMAKER'S SUPPORT SERVICES INCLUDE MEMORY AND DEMENTIA CARE FOR COGNITIVELY IMPAIRED INDIVIDUALS. DEDICATED CAREGIVERS AND OUTSTANDING NURSING PROFESSIONALS PROVIDE ROUND-THE-CLOCK SUPERVISION, ASSISTING ANYONE WHO CAN NO LONGER CARE FOR THEMSELVES DUE TO PHYSICAL LIMITATIONS OR IMPAIRED MEMORY. HANDMAKER'S KALMANOVITZ MEMORY AND DEMENTIA CARE NEIGHBORHOOD ACCOMMODATES 20 RESIDENTS AND OFFERS A VIBRANT, ACTIVE SETTING FOR LONG-TERM CARE AND SHORT-TERM RESPITE CARE.
  3. $2.1 million spent. ASSISTED LIVING: HANDMAKER OFFERS THREE UNIQUE ASSISTED LIVING LIFESTYLE CHOICES THAT GIVE RESIDENTS THE FREEDOM AND INDEPENDENCE THEY DESIRE WHILE LENDING A HELPING HAND WHEN NEEDED. ASSISTED LIVING INCLUDES THREE MEALS A DAY, WEEKLY HOUSEKEEPING AND LINEN SERVICES, ACTIVITIES, ENTERTAINMENT, EVENTS, TRANSPORTATION, DAILY WELLNESS CHECK-INS, A 24-HOUR SAFETY CALL SYSTEM, AND A LICENSED PRACTICAL NURSE ON-SITE EIGHT HOURS A DAY.
  4. $15,500 spent. INDEPENDENT LIVING & COMMUNITY PROGRAMS:AT HANDMAKER, EVERY RESIDENT HAS A CHOICE ON THE LEVEL OF SERVICE AND CARE THEY RECEIVE. WHILE SOME RESIDENTS REQUIRE ADDITIONAL ASSISTANCE, HANDMAKER ALSO OFFERS INDEPENDENT LIVING OPTIONS. THOSE WHO OPT FOR INDEPENDENT LIVING HAVE ACCESS TO HANDMAKER'S RESTAURANT AND ARE OFFERED TO PARTICIPATE IN DISCUSSION GROUPS, SEE LIVE ENTERTAINMENT, ENJOY THE FACILITIES' GARDENS, AND TAKE TRIPS TO NEARBY SHOPPING CENTERS AND RESTAURANTS. WITH SO MANY SPIRITUAL, CULTURAL, AND LIFE-ENRICHING AMENITIES, RESIDENTS HAVE THE FREEDOM, INVOLVEMENT, AND SUPPORT THEY DESIRE.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1989.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.