Shapell's / Darché Noam

Legal name: American Friends of Darche Noam Inc - David Shapell College of Jewish Studies

Nonprofit profile at a glance

EIN
112694906
IRS 990 coverage
2011–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Jerusalem, NY, Israel
Phone
02-651-1178 (Israel) / 516-371-7872 (USA)
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Judaism

Official website

Reported finances

Revenue
$1,630,226
Expenses
$1,563,836
Assets
$235,245
Liabilities
$12,309

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Isaiah Karlinsky (President)
  • Yitzchak Hirshfeld (Vice President)

People named in this filing

  • Ronne Penn (Director)
  • David Neiberg (Chairman)
  • Robert Sundel (Director)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Midreshet Rachel v’Chaya prepares women in their 20’s and 30’s for a rich and multi-faceted Torah-centered life, through educational programs that cultivate a lifetime love of Hashem and inspire students to honor and appreciate the range of Torah communities. Our Vision Midreshet Rachel V’Chaya prepares women in their 20’s and 30’s for a rich and multi-faceted Torah-centered life. Our educational programs facilitate direct encounters with classic traditional sources, coupled with a focus on character refinement and spiritual growth, cultivating a lifetime love of Hashem, with the study and practice of His Torah. We inspire honor and appreciation of the range of Torah communities, guiding students to discover the fitting environment for them to raise their families and make their unique contribution to the Jewish people. Our Mission.

What it reported doing in 2024

To accept, hold, administer, invest and disburse for such purposes as may from time to time be given to it by any person to any organization or institution organized exclusively for the orthodox Jewish charitable or educational purposes whether in the United States or abroad.

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 93% of its reported program spending out as grants.

The verdict

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 83
  • Accountability: 76
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87%; rating input score 87
  • Program expense ratio: 90.6%; rating input score 91
  • Fundraising efficiency: $36 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 3 of 8 controls in place; rating input score 38
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Pass
    • 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; 76th 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.1%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 8.5% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 87% of revenue deployed · 90.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.