American Friends of the Hebrew University

What it reported doing in 2024

American friends of hebrew university ("afhu") advances the mission of hebrew university of jerusalem by mobilizing philanthropic support from donors in the united states to strengthen excellence in higher education, research, and innovation. Afhu raises and administers charitable contributions to support academic programs, faculty, students, and research initiatives at hebrew university, one of israel's leading institutions of higher learning. Through unrestricted and donor restricted gifts, afhu supports scholarships and fellowships, faculty recruitment and retention, scientific and medical research, academic departments, and infrastructure projects that promote educational access, intellectual advancement, and global collaboration. Afhu also facilitates engagement between u.s. Supporters and the university by providing information about academic priorities, research breakthroughs, and the societal impact of hebrew university's work. All grants and transfers to hebrew university are made in furtherance of afhu's charitable purposes and in accordance with donor intent. Afhu exercises oversight to ensure that funds are applied to educational, research, and related charitable uses consistent with applicable u.s. Tax exempt requirements.for the year ending september 30, 2025, afhu identified approximately $7.8m in donations directly to hebrew university that were a direct result of afhu's fundraising and marketing efforts.

Financial Efficiency

• Mission deployment rate: 75.4%; rating input score 75
• Program expense ratio: 84.1%; rating input score 84
• Fundraising efficiency: $11.08 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

Transparency & Controls

• Consistency checks: 90.5%; rating input score 90; 5th percentile among comparable filings
• Pay-setting controls: 3 of 6 controls in place; rating input score 50
  • Compensation committee: Pass
  • Independent consultant: Missing
  • Other Form 990s reviewed: Pass
  • Written employment contract: Missing
  • Compensation survey or study: Missing
  • Board or committee approval: Pass
• 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: 87.8%; rating input score 88; 21st percentile among comparable filings
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: No; rating input score 0

Accountability

• Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
• Governance controls: 9 of 9 controls in place; rating input score 100
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: Pass
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 21.4%; rating input score 88; 88th percentile among comparable filings
• Total-asset coverage ratio: 13.21; rating input score 93; 93rd percentile among comparable filings
• Liabilities to assets ratio: 0.05; rating input score 88; 88th percentile among comparable filings
• Officer compensation ratio: 4.5%; rating input score 20; 20th percentile among comparable filings

Growth

• Program expense growth: 3.5% per year; rating input score 100; 27th percentile among comparable filings
• Revenue growth: 7.2% per year; rating input score 100; 62nd percentile among comparable filings
• Asset growth: 4.7% per year; rating input score 100; 33rd percentile among comparable filings