American Friends of Areivim for Our Children

Nonprofit profile at a glance

EIN
813205329
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-PF 2016, Form 990-N 2017
Location
Spring Valley, NY, USA
Phone
8453564440
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$767,670
Expenses
$612,080
Assets
$543,725
Liabilities
$0

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

Leadership & pay

3 people listed

Highest reported compensation

  • YITZCHOK I KAUFMAN (TRUSTEE): $8,700 total reported compensation

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

Overview

Mission

Educational services - provided tutors for children in need of extra educational assistance.

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 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 67
  • Accountability: 70
  • Sustainability: 63
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.5%; rating input score 75
  • Program expense ratio: 93.5%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 50%; rating input score 50; 33rd 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; 64th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 20.3%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 7.4% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 48% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 74.5% of revenue deployed · 93.5% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $572K in reported program spending
  • Leadership: top reported pay $9K · 3 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 6 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.