American Friends of the Kiev Jewish Community

Overview

Mission

To nbsp; solicit nbsp; and nbsp; accept nbsp; contributions nbsp; and nbsp; grants nbsp; which nbsp; will nbsp; be nbsp; used nbsp; to nbsp; promote nbsp; jewish nbsp; educational nbsp; programs nbsp; and nbsp; activities nbsp; and nbsp; to nbsp; assist nbsp; individuals nbsp; and nbsp; institutions nbsp; in nbsp; need nbsp; of nbsp; financial nbsp; aid nbsp; in nbsp; ukraine

What it reported doing in 2024

To promote jewish educational programs and activities and assist individuals and institutions in need of financial aid in ukraine.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.

Nonprofit profile at a glance

EIN
113527658
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Headquarters
Airmont, NY, USA
Phone
3476133084
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
International Relief
Affiliation
Judaism

Official website

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 71
  • Accountability: 88
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.9%; rating input score 98
  • Program expense ratio: 98.7%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 99.4%; rating input score 99; 39th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 8.4% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 22.3% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 97.9% of revenue deployed · 98.7% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $8.5M in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 16 annual filings from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 11 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Leadership & pay

3 people listed

Source: IRS Form 990. Selected filing: FY2024.