American Friends of Hebron Yeshiva in Jerusalem Inc

Nonprofit profile at a glance

EIN
136400352
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2022
Location
New York, NY, USA
Phone
2126952230
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
International, Foreign Affairs, and National Security N.E.C.
Affiliation
Judaism

Reported finances

Revenue
$8,692,523
Expenses
$7,481,449
Assets
$19,132,124
Liabilities
$46,841

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

Leadership & pay

4 people listed

Executive titles in this filing

  • SHLOMO BIRNBAUM (PRESIDENT)

Highest reported compensation

  • SHLOMO BIRNBAUM (PRESIDENT): $28,154 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's primary purpose is to make contributions, gifts, advances or grants to or for the use of the united states, any state, territory or political subdivision thereof or the district of columbia, for exclusively public purposes or to or for the use of anycorporation, trust or community chest fund, foundation or educationalinstitution organized in the united states or the state of israel andoperated exclusively for religious, charitable, scientific, literary oreducational purposes or to extend funds of the corporation for suchreligious, charitable, scientific, literary or educational purposes asthe board of directors shall in its absolute direction from time totime determine.

What it reported doing in 2024

Remittances to: hebron yeshivahmifalot simchashalmei tziburmasat mosheorach mishpatamoud hazdakotsiach ishkeren haor lchevraamerican friends of yeshivas eitz chaim kletzk inccongregation keren hagemachcongregation ezra v'chesedkeren olam hatorahshav shemata

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

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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 73
  • Accountability: 79
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96%; rating input score 96
  • Fundraising efficiency: $34.13 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th 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: 96.1%; rating input score 96; 31st 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.9%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 2.56; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0.4%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 8.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96% of spending went to programs
  • Governance: 2 of 2 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $7.2M in reported program spending
  • Leadership: top reported pay $28K · 4 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 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.

Key Signals

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

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.