{"success":true,"data":{"_id":450480532,"filings":[{"Organization":{"value":null,"Person":["Leopold Friedman","Shmuel Lefkowitz","Cheskel Privalsky"],"Title":["Director","Director","Director"],"Hours":[0.0,1.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide financial assistance & fellowships to eligible rabbis , scholars & rabbinical students","year":2014,"name":"American Friends of Kollel Nachlas Moshe","phone":7183827500,"website":null,"type":"990","affiliation":null,"foreign_countries":["Azerbaijan","Bahrain","Egypt","Iran","Iraq","Israel","Jordan","Kuwait","Lebanon","Oman","Qatar","Saudi Arabia","Syria","Turkey","United Arab Emirates","Uzbekistan","Yemen"],"principal_officer":null,"year_formation":2002,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"c/o Shmuel Lefkowitz 1559 E 5th St, Brooklyn, NY, 11230, USA","city":"Brooklyn","state":"NY","country":"USA","zip_code":11230},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":236140,"Contributions":{"value":236140,"Other contributions":236140,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":234361,"Grant expense":{"value":225000,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":225000},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":9361,"Management services":0,"Legal":0,"Accounting":1149,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":7946,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":266,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":225000,"Management And General Expenses":1415,"Fundraising Expenses":7946}},"Assets":{"value":20243,"Non-interest bearing cash":20243,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":20243,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":20243,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9600573474255529,"percentile":0.8599161786148728},"Fundraising Efficiency":{"score":29.71809715580166,"percentile":0.6890544039585368},"Operating Margin":{"score":0.007533666469043788,"percentile":0.41799555259270066},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.08637529281749097,"percentile":0.06174919299899217},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7209648865625994,"percentile":0.8810761095700069}},"source_xml":"201502239349301610_public.xml"},{"Organization":{"value":null,"Person":["SHMUEL LEFKOWITZ","CHESKEL PRIVALSKY","BINYOMIN FRIEDMAN"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR"],"Hours":[2.0,0.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide financial assistance and fellowships to eligible rabbis, scholars, and rabbinical students","year":2021,"name":"AMERICAN FRIENDS OF KOLLEL NACHLAS MOSHE C/O S LEFKOWITZ","phone":9177970150,"website":null,"type":"990","affiliation":null,"foreign_countries":["Algeria","Azerbaijan","Bahrain","Egypt","Iran","Iraq","Israel","Jordan","Kuwait","Lebanon","Libya","Morocco","Oman","Qatar","Saudi Arabia","Sudan","Syria","Tunisia","Turkey","United Arab Emirates","Uzbekistan","Western Sahara","Yemen"],"principal_officer":"SHMUEL LEFKOWITZ","year_formation":2002,"state_legal_domicile":"NY","total_volunteers":2,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"26A CARNATION DRIVE, LAKEWOOD, NJ, 8701, USA","city":"LAKEWOOD","state":"NJ","country":"USA","zip_code":8701},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":257107,"Contributions":{"value":257107,"Other contributions":257107,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":275841,"Grant expense":{"value":266000,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":266000},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":9841,"Management services":0,"Legal":0,"Accounting":5700,"Lobbying services":0,"Investment management fees":0,"Other services":75,"Advertising":0,"Office expenses":2500,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":1566,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":266000,"Management And General Expenses":9841,"Fundraising Expenses":0}},"Assets":{"value":132616,"Non-interest bearing cash":132616,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":132616,"Net assets without donor restriction":132616,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9643236502187854,"percentile":0.8660450887354693},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.07286460500880956,"percentile":0.2536452863535601},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.48076971878727237,"percentile":0.2429705074047256},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.23014769660171835,"percentile":0.8268476205247468},"Revenue Growth":{"score":0.18618958664163054,"percentile":0.8855481373663123},"Asset Growth":{"score":0.05340580343009355,"percentile":0.5396712540305432},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7254614199848111,"percentile":0.8872464369229317}},"source_xml":"202230809349300308_public.xml"},{"Organization":{"value":null,"Person":["Shmuel Lefkowitz","Cheskel Privalsky"],"Title":["Director","Director"],"Hours":[1.0,0.0],"Total Compensation":[0,0],"Direct compensation":[0,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"To provide financial assistance & fellowships to eligible rabbis , scholars & rabbinical students","year":2017,"name":"American Friends of Kollel Nachlas Moshe","phone":7183827500,"website":null,"type":"990","affiliation":null,"foreign_countries":["Azerbaijan","Bahrain","Egypt","Iran","Iraq","Israel","Jordan","Kuwait","Lebanon","Oman","Qatar","Saudi Arabia","Syria","Turkey","United Arab Emirates","Uzbekistan","Yemen"],"principal_officer":null,"year_formation":2002,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"c/o Shmuel Lefkowitz 1559 E 5th St, Brooklyn, NY, 11230, USA","city":"Brooklyn","state":"NY","country":"USA","zip_code":11230},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":580268,"Contributions":{"value":580268,"Other contributions":580268,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":354655,"Grant expense":{"value":340000,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":340000},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":14655,"Management services":0,"Legal":0,"Accounting":2275,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2977,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":4638,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4765,"Professional Fees":2750,"Bank Charges & fees":1965,"NYD Department of Law":50},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":340000,"Management And General Expenses":10017,"Fundraising Expenses":4638}},"Assets":{"value":646843,"Non-interest bearing cash":646843,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":646843,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":646843,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9586781520068799,"percentile":0.8579155019213264},"Fundraising Efficiency":{"score":125.11168607158258,"percentile":0.8868266709677544},"Operating Margin":{"score":0.3888082747971627,"percentile":0.8803494175999693},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.8238654467017241,"percentile":0.5916860859546762},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.2858040201005025,"percentile":0.8584525634511024},"Revenue Growth":{"score":0.33707541866617546,"percentile":0.9563374844023449},"Asset Growth":{"score":0.6905118737993325,"percentile":0.9883638875672972},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.890518052344362,"percentile":0.9910476857472718}},"source_xml":"201813199349317596_public.xml"},{"Organization":{"value":null,"Person":["BINYOMIN FRIEDMAN","SHMUEL LEFKOWITZ","ZEV LEFKOWITZ","CHESKEL PRIVALSKY"],"Title":["VICE PRESIDE","PRESIDENT","TREASURER","SECRETARY"],"Hours":[1.0,2.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide financial assistance and fellowships to eligible rabbis, scholars, and rabbinical students","year":2024,"name":"AMERICAN FRIENDS OF KOLLEL NACHLAS MOSHE","phone":2129626100,"website":null,"type":"990","affiliation":null,"foreign_countries":["Azerbaijan","Bahrain","Egypt","Iran","Iraq","Israel","Jordan","Kuwait","Lebanon","Oman","Qatar","Saudi Arabia","Syria","Turkey","United Arab Emirates","Uzbekistan","Yemen"],"principal_officer":"SHMUEL LEFKOWITZ","year_formation":2002,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"26A CARNATION DRIVE, LAKEWOOD, NJ, 8701, USA","city":"LAKEWOOD","state":"NJ","country":"USA","zip_code":8701},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":141210,"Contributions":{"value":141210,"Other contributions":141210,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":223847,"Grant expense":{"value":195000,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":195000},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":28847,"Management services":0,"Legal":400,"Accounting":6200,"Lobbying services":0,"Investment management fees":0,"Other services":3000,"Advertising":2925,"Office expenses":1374,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":14948,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":195000,"Management And General Expenses":10974,"Fundraising Expenses":17873}},"Assets":{"value":41127,"Non-interest bearing cash":41127,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":41127,"Net assets without donor restriction":41127,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8711307276845345,"percentile":0.7256150660984589},"Fundraising Efficiency":{"score":7.900744139204386,"percentile":0.3272753281739483},"Operating Margin":{"score":-0.5852064301395086,"percentile":0.06510696950014459},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.1837281714742659,"percentile":0.10769585828065993},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04090264696325302,"percentile":0.49540360291036595},"Revenue Growth":{"score":0.016657521962767412,"percentile":0.4477084850403894},"Asset Growth":{"score":-0.0420882856380348,"percentile":0.18133932483969645},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5190837723725914,"percentile":0.3710537772806603}},"source_xml":"202533219349324108_public.xml"},{"Organization":{"value":null,"Person":["Shmuel Lefkowitz","Cheskel Privalsky"],"Title":["Director","Director"],"Hours":[1.0,0.0],"Total Compensation":[0,0],"Direct compensation":[0,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"To provide financial assistance & fellowships to eligible rabbis , scholars & rabbinical students","year":2015,"name":"American Friends of Kollel Nachlas Moshe","phone":7183827500,"website":null,"type":"990","affiliation":null,"foreign_countries":["Azerbaijan","Bahrain","Egypt","Iran","Iraq","Israel","Jordan","Kuwait","Lebanon","Oman","Qatar","Saudi Arabia","Syria","Turkey","United Arab Emirates","Uzbekistan","Yemen"],"principal_officer":null,"year_formation":2002,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"c/o Shmuel Lefkowitz 1559 E 5th St, Brooklyn, NY, 11230, USA","city":"Brooklyn","state":"NY","country":"USA","zip_code":11230},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":314612,"Contributions":{"value":314612,"Other contributions":314612,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":241261,"Grant expense":{"value":231000,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":231000},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":10261,"Management services":0,"Legal":0,"Accounting":2500,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2612,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":1030,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4119,"Bank Charges & fees":4069,"NYD Department of Law":50},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":231000,"Management And General Expenses":9231,"Fundraising Expenses":1030}},"Assets":{"value":93594,"Non-interest bearing cash":93594,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":93594,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":93594,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9574692967367291,"percentile":0.8562004060161279},"Fundraising Efficiency":{"score":305.4485436893204,"percentile":0.9416396168575755},"Operating Margin":{"score":0.23314749596328177,"percentile":0.7870692172852555},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.3879367158388633,"percentile":0.20266744323609576},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.7598684210526315,"percentile":0.968551012381309},"Revenue Growth":{"score":0.4881937945432295,"percentile":0.9796366085819369},"Asset Growth":{"score":0.8518076205017346,"percentile":0.9942234372454846},"Independent Voting Board Pct":{"score":1.5,"percentile":0.9958572642386185},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8746786547376342,"percentile":0.9879123259158349}},"source_xml":"201603199349310230_public.xml"},{"Organization":{"value":null,"Person":["SHMUEL LEFKOWITZ","CHESKEL PRIVALSKY","BINYOMIN FRIEDMAN","ZEV LEFKOWITZ"],"Title":["PRESIDENT","SECRETARY","VICE-PRESIDENT","TREASURER"],"Hours":[2.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide financial assistance and fellowships to eligible rabbis, scholars, and rabbinical students","year":2022,"name":"AMERICAN FRIENDS OF KOLLEL NACHLAS MOSHE C/O S LEFKOWITZ","phone":9177970150,"website":null,"type":"990","affiliation":null,"foreign_countries":["Algeria","Azerbaijan","Bahrain","Egypt","Iran","Iraq","Israel","Jordan","Kuwait","Lebanon","Libya","Morocco","Oman","Qatar","Saudi Arabia","Sudan","Syria","Tunisia","Turkey","United Arab Emirates","Uzbekistan","Western Sahara","Yemen"],"principal_officer":"SHMUEL LEFKOWITZ","year_formation":2002,"state_legal_domicile":"NY","total_volunteers":2,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"26A CARNATION DRIVE, LAKEWOOD, NJ, 8701, USA","city":"LAKEWOOD","state":"NJ","country":"USA","zip_code":8701},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":304720,"Contributions":{"value":304720,"Other contributions":304720,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":359599,"Grant expense":{"value":327000,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":327000},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":32599,"Management services":0,"Legal":0,"Accounting":5700,"Lobbying services":0,"Investment management fees":0,"Other services":150,"Advertising":455,"Office expenses":4000,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":21428,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":866,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":327000,"Management And General Expenses":32599,"Fundraising Expenses":0}},"Assets":{"value":77737,"Non-interest bearing cash":77737,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":77737,"Net assets without donor restriction":77737,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9093462440106896,"percentile":0.7860760232975921},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.18009648201627723,"percentile":0.16200244605363423},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.21617690816715285,"percentile":0.12309622434880632},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.14644667776960005,"percentile":0.750747000216795},"Revenue Growth":{"score":0.11018261313314501,"percentile":0.7856145175148683},"Asset Growth":{"score":0.005463268442799344,"percentile":0.3428414105870568},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.648780654869118,"percentile":0.7386156220433515}},"source_xml":"202330519349301208_public.xml"},{"Organization":{"value":null,"Person":["SHMUEL LEFKOWITZ","CHESKEL PRIVALSKY","BINYOMIN FRIEDMAN","ZEV LEFKOWITZ"],"Title":["PRESIDENT","SECRETARY","VICE-PRESIDENT","TREASURER"],"Hours":[2.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide financial assistance and fellowships to eligible rabbis, scholars, and rabbinical students","year":2023,"name":"AMERICAN FRIENDS OF KOLLEL NACHLAS MOSHE C/O S LEFKOWITZ","phone":9177970150,"website":null,"type":"990","affiliation":null,"foreign_countries":["Algeria","Azerbaijan","Bahrain","Egypt","Iran","Iraq","Israel","Jordan","Kuwait","Lebanon","Libya","Morocco","Oman","Qatar","Saudi Arabia","Sudan","Syria","Tunisia","Turkey","United Arab Emirates","Uzbekistan","Western Sahara","Yemen"],"principal_officer":"SHMUEL LEFKOWITZ","year_formation":2002,"state_legal_domicile":"NY","total_volunteers":4,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"26A CARNATION DRIVE, LAKEWOOD, NJ, 8701, USA","city":"LAKEWOOD","state":"NJ","country":"USA","zip_code":8701},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":285500,"Contributions":{"value":285500,"Other contributions":285500,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":239473,"Grant expense":{"value":210000,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":210000},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":29473,"Management services":0,"Legal":0,"Accounting":5200,"Lobbying services":0,"Investment management fees":0,"Other services":75,"Advertising":0,"Office expenses":3000,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":20450,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":748,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":210000,"Management And General Expenses":9023,"Fundraising Expenses":20450}},"Assets":{"value":123764,"Non-interest bearing cash":123764,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":123764,"Net assets without donor restriction":123764,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.876925582424741,"percentile":0.7345202323314509},"Fundraising Efficiency":{"score":13.960880195599023,"percentile":0.49967597832943067},"Operating Margin":{"score":0.161215411558669,"percentile":0.7129406672007685},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.5168181799200745,"percentile":0.2580432835063807},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.08421434378655392,"percentile":0.6385345856601665},"Revenue Growth":{"score":0.05932635148689316,"percentile":0.643541681889866},"Asset Growth":{"score":-0.01229306213213437,"percentile":0.2722955164351958},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6861220314177379,"percentile":0.8242010661983292}},"source_xml":"202430529349300043_public.xml"},{"Organization":{"value":null,"Person":["Shmuel Lefkowitz","Cheskel Privalsky"],"Title":["Director","Director"],"Hours":[1.0,0.0],"Total Compensation":[0,0],"Direct compensation":[0,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"To provide financial assistance & fellowships to eligible rabbis , scholars & rabbinical students","year":2018,"name":"American Friends of Kollel Nachlas Moshe","phone":7325345600,"website":null,"type":"990","affiliation":null,"foreign_countries":["Azerbaijan","Bahrain","Egypt","Iran","Iraq","Israel","Jordan","Kuwait","Lebanon","Oman","Qatar","Saudi Arabia","Syria","Turkey","United Arab Emirates","Uzbekistan","Yemen"],"principal_officer":null,"year_formation":2002,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"Shmuel Lefkowitz 26A Carnation Dr, Lakewood, NJ, 8701, USA","city":"Lakewood","state":"NJ","country":"USA","zip_code":8701},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1338341,"Contributions":{"value":1338341,"Other contributions":1338341,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1700583,"Grant expense":{"value":1680070,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":1680070},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":20513,"Management services":0,"Legal":0,"Accounting":3085,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":116,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":10777,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":6535,"Professional Fees":3500,"Bank Charges & fees":2835,"NYD Department of Law":200},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1680070,"Management And General Expenses":9736,"Fundraising Expenses":10777}},"Assets":{"value":284601,"Non-interest bearing cash":284601,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":284601,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":284601,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9879376660827492,"percentile":0.9024930920867135},"Fundraising Efficiency":{"score":124.1849308713,"percentile":0.8862352714149523},"Operating Margin":{"score":-0.2706649501136108,"percentile":0.12230736920022688},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.16735496003429412,"percentile":0.09995232666681352},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.5894836806483085,"percentile":0.9482815353200211},"Revenue Growth":{"score":0.426119317849082,"percentile":0.972655634291576},"Asset Growth":{"score":0.40844797290959683,"percentile":0.9566082122850366},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.765773660529235,"percentile":0.9327681499597131}},"source_xml":"201913189349302811_public.xml"},{"Organization":{"value":null,"Person":["SHMUEL LEFKOWITZ","CHESKEL PRIVALSKY","BINYOMIN FRIEDMAN"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR"],"Hours":[2.0,0.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide financial assistance and fellowships to eligible rabbis, scholars, and rabbinical students","year":2020,"name":"AMERICAN FRIENDS OF KOLLEL NACHLAS MOSHE C/O S LEFKOWITZ","phone":9177970150,"website":null,"type":"990","affiliation":null,"foreign_countries":["Algeria","Azerbaijan","Bahrain","Egypt","Iran","Iraq","Israel","Jordan","Kuwait","Lebanon","Libya","Morocco","Oman","Qatar","Saudi Arabia","Sudan","Syria","Tunisia","Turkey","United Arab Emirates","Uzbekistan","Western Sahara","Yemen"],"principal_officer":"SHMUEL LEFKOWITZ","year_formation":2002,"state_legal_domicile":"NY","total_volunteers":2,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"26A CARNATION DRIVE, LAKEWOOD, NJ, 8701, USA","city":"LAKEWOOD","state":"NJ","country":"USA","zip_code":8701},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1110644,"Contributions":{"value":1110644,"Other contributions":1110644,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1022374,"Grant expense":{"value":994000,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":994000},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":28374,"Management services":0,"Legal":18850,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":150,"Advertising":0,"Office expenses":3564,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":2405,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":3405,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":994000,"Management And General Expenses":25969,"Fundraising Expenses":2405}},"Assets":{"value":151350,"Non-interest bearing cash":151350,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":151350,"Net assets without donor restriction":151350,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9722469468120277,"percentile":0.8778201606341586},"Fundraising Efficiency":{"score":461.806237006237,"percentile":0.957476836050795},"Operating Margin":{"score":0.07947641188355585,"percentile":0.5859849401193761},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.14803780221328008,"percentile":0.09073878307501689},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.3664045118373928,"percentile":0.8909825270072604},"Revenue Growth":{"score":0.3101089535054015,"percentile":0.949149614583587},"Asset Growth":{"score":0.10889061274255143,"percentile":0.7040823678860791},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8182054578248825,"percentile":0.9687039972738088}},"source_xml":"202141249349301714_public.xml"},{"Organization":{"value":null,"Person":["Shmuel Lefkowitz","Cheskel Privalsky"],"Title":["Director","Director"],"Hours":[1.0,0.0],"Total Compensation":[0,0],"Direct compensation":[0,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"To provide financial assistance & fellowships to eligible rabbis , scholars & rabbinical students","year":2016,"name":"American Friends of Kollel Nachlas Moshe","phone":7183827500,"website":null,"type":"990","affiliation":null,"foreign_countries":["Azerbaijan","Bahrain","Egypt","Iran","Iraq","Israel","Jordan","Kuwait","Lebanon","Oman","Qatar","Saudi Arabia","Syria","Turkey","United Arab Emirates","Uzbekistan","Yemen"],"principal_officer":null,"year_formation":2002,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"c/o Shmuel Lefkowitz 1559 E 5th St, Brooklyn, NY, 11230, USA","city":"Brooklyn","state":"NY","country":"USA","zip_code":11230},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":341200,"Contributions":{"value":341200,"Other contributions":341200,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":13564,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":13564,"Management services":0,"Legal":0,"Accounting":3315,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1446,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":4125,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4678,"Bank Charges & fees":2578,"Professional Fees":2000,"NYD Department of Law":100},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":9439,"Fundraising Expenses":4125}},"Assets":{"value":421230,"Non-interest bearing cash":421230,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":421230,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":421230,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":82.71515151515152,"percentile":0.8474285160191514},"Operating Margin":{"score":0.9602461899179366,"percentile":0.9900134082543407},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":31.0549985255087,"percentile":0.9684557740409303},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.005263157894736842,"percentile":0.34408196736763724},"Revenue Growth":{"score":0.3201751976959531,"percentile":0.9519929582728954},"Asset Growth":{"score":0.9261624010218036,"percentile":0.9956731851586859},"Independent Voting Board Pct":{"score":1.5,"percentile":0.9958572642386185},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7601578861892929,"percentile":0.927441557976659}},"source_xml":"201703179349302810_public.xml"},{"Organization":{"value":null,"Person":["Leopold Friedman","Shmuel Lefkowitz","Cheskel Privalsky"],"Title":["Director","Director","Director"],"Hours":[0.0,0.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide financial assistance & fellowships to eligible rabbis , scholars & rabbinical students","year":2013,"name":"American Friends of Kollel Nachlas Moshe","phone":null,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"c/o Shmuel Lefkowitz 1559 E 5th St, Brooklyn, NY, 11230, USA","city":"Brooklyn","state":"NY","country":"USA","zip_code":11230},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":102125,"Contributions":{"value":102125,"Other contributions":0,"Contributions from gifts and grants":102125,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":200375,"Grant expense":{"value":195000,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":195000,"Foreign grants":0},"Total professional fundraising expense":{"value":2300,"Fundraising professional":0,"Fees to independent contractors":2300},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":3075,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":3075,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":18464,"Non-interest bearing cash":0,"Savings and temp cash investments":18464,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":18464,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.9620563035495716,"percentile":0.042966332217779075},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.09214722395508422,"percentile":0.06440265151844315},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.34178132898653707,"percentile":0.043940034193380786}},"source_xml":"201443119349200219_public.xml"},{"Organization":{"value":null,"Person":["SHMUEL LEFKOWITZ","CHESKEL PRIVALSKY","BINYOMIN FRIEDMAN"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR"],"Hours":[2.0,0.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide financial assistance and fellowships to eligible rabbis, scholars, and rabbinical students","year":2019,"name":"AMERICAN FRIENDS OF KOLLEL NACHLAS MOSHE C/O S LEFKOWITZ","phone":9177970150,"website":null,"type":"990","affiliation":null,"foreign_countries":["Algeria","Azerbaijan","Bahrain","Egypt","Iran","Iraq","Israel","Jordan","Kuwait","Lebanon","Libya","Morocco","Oman","Qatar","Saudi Arabia","Sudan","Syria","Tunisia","Turkey","United Arab Emirates","Uzbekistan","Western Sahara","Yemen"],"principal_officer":"SHMUEL LEFKOWITZ","year_formation":2002,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"26A CARNATION DRIVE, LAKEWOOD, NJ, 8701, USA","city":"LAKEWOOD","state":"NJ","country":"USA","zip_code":8701},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2242934,"Contributions":{"value":2242934,"Other contributions":2242934,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2464581,"Grant expense":{"value":2455000,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":2455000},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":9581,"Management services":0,"Legal":0,"Accounting":2750,"Lobbying services":0,"Investment management fees":0,"Other services":3278,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":3553,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":2455000,"Management And General Expenses":6028,"Fundraising Expenses":3553}},"Assets":{"value":63079,"Non-interest bearing cash":63079,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":63079,"Net assets without donor restriction":63079,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9961125237920766,"percentile":0.9168631628978595},"Fundraising Efficiency":{"score":631.2789192231917,"percentile":0.9667308949622551},"Operating Margin":{"score":-0.09882011686478515,"percentile":0.22435561812786203},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.02559420850846452,"percentile":0.03379329982525167},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.5264648443441281,"percentile":0.9372331300487318},"Revenue Growth":{"score":0.43120347310313795,"percentile":0.9733219554791059},"Asset Growth":{"score":0.19634489494552518,"percentile":0.8428892121765368},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7835672197050587,"percentile":0.9478835921168438}},"source_xml":"202000699349300400_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["BINYOMIN FRIEDMAN","SHMUEL LEFKOWITZ","ZEV LEFKOWITZ","CHESKEL PRIVALSKY"],"Title":["VICE PRESIDE","PRESIDENT","TREASURER","SECRETARY"],"Hours":[1.0,2.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide financial assistance and fellowships to eligible rabbis, scholars, and rabbinical students","year":2024,"name":"AMERICAN FRIENDS OF KOLLEL NACHLAS MOSHE","phone":2129626100,"website":null,"type":"990","affiliation":null,"foreign_countries":["Azerbaijan","Bahrain","Egypt","Iran","Iraq","Israel","Jordan","Kuwait","Lebanon","Oman","Qatar","Saudi Arabia","Syria","Turkey","United Arab Emirates","Uzbekistan","Yemen"],"principal_officer":"SHMUEL LEFKOWITZ","year_formation":2002,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"26A CARNATION DRIVE, LAKEWOOD, NJ, 8701, USA","city":"LAKEWOOD","state":"NJ","country":"USA","zip_code":8701},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":141210,"Contributions":{"value":141210,"Other contributions":141210,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":223847,"Grant expense":{"value":195000,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":195000},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":28847,"Management services":0,"Legal":400,"Accounting":6200,"Lobbying services":0,"Investment management fees":0,"Other services":3000,"Advertising":2925,"Office expenses":1374,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":14948,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":195000,"Management And General Expenses":10974,"Fundraising Expenses":17873}},"Assets":{"value":41127,"Non-interest bearing cash":41127,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":41127,"Net assets without donor restriction":41127,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8711307276845345,"percentile":0.7256150660984589},"Fundraising Efficiency":{"score":7.900744139204386,"percentile":0.3272753281739483},"Operating Margin":{"score":-0.5852064301395086,"percentile":0.06510696950014459},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.1837281714742659,"percentile":0.10769585828065993},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04090264696325302,"percentile":0.49540360291036595},"Revenue Growth":{"score":0.016657521962767412,"percentile":0.4477084850403894},"Asset Growth":{"score":-0.0420882856380348,"percentile":0.18133932483969645},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5190837723725914,"percentile":0.3710537772806603}},"source_xml":"202533219349324108_public.xml"},"sector":"Mutual/Membership Benefit","donation_categories":[],"zakat_policy":null},"error":null}