American Friends of Mosdos Boston in Israel Inc

Nonprofit profile at a glance

EIN
113365229
IRS 990 coverage
2013–2020
Forms available
Form 990 2020, Form 990-EZ 2019, Form 990-N 2014
Location
Brooklyn, NY, USA
Phone
7182538800
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Official website

Reported finances

Revenue
$184,684
Expenses
$89,960
Assets
$106,770
Liabilities
$75,000

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Mayer Alter Horowitz (President and Director)
  • Herschel Mossberg (Vice President)
  • Yitzchak Meir Weiss (Vice President)

Highest reported compensation

  • Mayer Alter Horowitz (President and Director): $4,873 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To give financial support to further the work of jewish religious and educational institutions based in the united states and israel

What it reported doing in 2020

Religious Jewish Rituals, Programs and Events, lead by Grand Rabbi Mayer A. Horowitz, the Bostoner Rebbe shlita for other to participate in, which includes grants of charity to the poor and needy in the United States and Israel during the Jewish Holidays.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 43% for direct work, and 57% for grants.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 65
  • Accountability: 69
  • Sustainability: 60
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.1%; rating input score 48
  • Program expense ratio: 98.8%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 11th 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: 56.4%; rating input score 56; 41st 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: 2 of 8 controls in place; rating input score 25
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 51.3%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.7; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: -9.8% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -8.3% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 30.1% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 48.1% of revenue deployed · 98.8% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $89K in reported program spending
  • Leadership: top reported pay $5K · 3 people listed
  • Consistency: 19 of 22 current checks pass · 3 findings to review
  • Schedules: 5 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 3 filing years from 2013 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 56/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.