American Friends of Migdal OHR

Nonprofit profile at a glance

EIN
133389558
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2123973700
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$7,622,083
Expenses
$7,654,945
Assets
$2,187,923
Liabilities
$16,480

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

Leadership & pay

26 people listed

Executive titles in this filing

  • Atara Solow (Executive Director)
  • Nathan Paul (President)
  • Jeffrey Eisenberg (Vice President)
  • Tony Fromer (Vice President)
  • Jordana Grunfeld (Vice President)

Highest reported compensation

  • Atara Solow (Executive Director): $272,003 total reported compensation
  • Michael Flaumenhaft (Director of Development): $165,529 total reported compensation
  • Peni Landisi (Finance & Operations Director): $141,829 total reported compensation

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

Overview

Mission

Migdal Ohr means "tower of light" in Hebrew and serves as a beacon of hope to thousands of orphaned and neglected children. We serve over 10,000 children every year and raise them to become thriving, successful adults. Migdal Ohr gives children the support and education they need to overcome socio-economic barriers and realize their full potential. Migdal Ohr was established in 1972 by Israel Prize Winner Rabbi Yitzchak Dovid Grossman to ensure that each of Israel's orphaned, abused, and neglected children would have a bright future, regardless of where they came from. Decades later, we remain fervently committed to that mission and dedicated to strengthening Israel's next generation from the ground up

What it reported doing in 2024

The American Friends of Migdal Ohr (AFMO) raises essential funds to support the educational and social welfare programs of Migdal Ohr (MO) in Israel. Migdal Ohr serves more than 10,000 orphaned, impoverished, and underprivileged annually, providing a full continuum of care from infancy through adulthood. AFMO program service expenses consist of approved grants to Migdal Ohr institutions and initiatives in Israel. These funds directly support programs across three university-sized campuses the largest of which is in Migdal HaEmek, and over 160 youth clubs and centers operating nationwide. AFMO's support advances national-scale initiatives that empower Israel's underprivileged populations and build a stronger, more resilient future for the country. These are not overhead expenses for AFMO operations in New York, but direct program grants essential to Migdal Ohr's continued operation and growth in Israel. Migdal Ohr's programs are structured around three core pillars: Essentials: Housing, food, clothing, medical and dental care, therapies, and other personal necessities. Education: Academic instruction, enrichment, mentorship, vocational training, and counseling. Empowerment: Leadership development, civic engagement, and opportunities for advancement that help participants achieve independence and contribute meaningfully to Israeli society. Through these comprehensive programs, Migdal Ohr has produced tens of thousands of alumni who are serving in the army, participating in the workforce, and leading communities and public institutions across Israel.

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 99% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 69
  • Accountability: 88
  • Sustainability: 32
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.8%; rating input score 79
  • Program expense ratio: 78.3%; rating input score 78
  • Fundraising efficiency: $7.05 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96.2%; rating input score 96; 26th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.4%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 87; 87th percentile among comparable filings
  • Officer compensation ratio: 7.6%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: -2.5% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 78.8% of revenue deployed · 78.3% of spending went to programs
  • Governance: 25 of 26 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $6M in reported program spending
  • Leadership: top reported pay $272K · 26 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Fundraising efficiency scored 26/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.