Ahavat Israel Inc F/k/a Layman's Ministries Inc

Nonprofit profile at a glance

EIN
592099030
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-EZ 2010
Location
Easley, SC, USA
Phone
8134134776
Rating
41
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$68,221
Expenses
$91,773
Assets
$173,035
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • BRACHA BUFORD (PRESIDENT)

People named in this filing

  • BRACHA BUFORD (PRESIDENT)
  • MICHAEL BUFORD (DIRECTOR)
  • LINDA HEATH (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Christian organization that provides support and assistance for the poor in israel. To inform, educate and mobilize support for israel and the jewish people.

What it reported doing in 2025

School supplies & housing support to bet elezrakei children's home and support ministries in israel

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 83% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 80
  • Accountability: 6
  • Sustainability: 39
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.1%; rating input score 40
  • Program expense ratio: 28.6%; rating input score 29
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Pass
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -34.5%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 1.89; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -4.4% per year; rating input score 0; 36th percentile among comparable filings
  • Revenue growth: -3.6% per year; rating input score 0; 45th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 40.1% of revenue deployed · 28.6% of spending went to programs
  • Governance: 0 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $26K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 10 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 29/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.