American Friends of Small Jewish Communities Of

Nonprofit profile at a glance

EIN
861781401
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
Brooklyn, NY, USA
Phone
7183129898
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Official website

Reported finances

Revenue
$226,300
Expenses
$216,917
Assets
$5,626
Liabilities
$11,535

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

Leadership & pay

3 people listed

People named in this filing

  • YAKOV SIDOROV (DIRECTOR)
  • OLEKSII DOMBROVSKYI (DIRECTOR)
  • ABRAHAM TZUKERNIK (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

To provide support for physical and spiritual well-being of the jewish population of small communities in central and western ukraine. The jews of small towns and rural areas in ukraine are in need of special assistance as they are removed from the cultural and urban centers.

What it reported doing in 2024

The organization has provided essential support to jewish communities in central and western ukraine. The organization supports efforts of rabbi tamarin of small jewish communities in ukraine. Rabbi tamarin is based in zhytomyr ukraine and he is literally saving local jews by providing food, medicine and evacuating eldelry people from the combat zone. The russian invasion made his work even more critical. Among the projects that the donee organization provided in the fiscal year ended june 30, 2025: delivering food packages to over 1700 addresses. Organizing and financing the celebration of jewish holidays in small communities. Procuring and delivering medication to many families, some of whom require financial assistance for the same. Providing remote education on judaism to female students in 40 different locations, including the procurement of study materials and stipends. The organization supported needy jews to help with the celebration of jewish holidays. Rosh hashanah: * celebration in communities (literature, treats - distribution of kosher products and money transfer for local food purchases). * mailing of parcels for children. * sukkot - purchase of religious articles in israel, delivery to ukraine and distribution to small communities. Sukkot meals. * simchat torah - about 40 small communities - money, food, literature. * holiday parcels for tishrei - in a few hundred small towns - wine, sausage, halva, candles. Hanukkah: * childrens parcels in over 80 locations hanukkiah, literature, sweets in large quantities. * bringing in several pairs of emissaries from israel, russian-speaking yeshiva boys, and organizing trips around the small communities; bringing donuts and hanukkiahs and festive feasts to dozens of small communities to families with children. * sending addressed parcels with hanukkiahs and basic food products in large quantities - oil, flour, sugar, etc. - by post service to over 200 small settlements.

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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 51
  • Accountability: 76
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.4%; rating input score 89
  • Program expense ratio: 93.2%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • 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: 0%; rating input score 0; 19th 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: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.1%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 2.05; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -12.4% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -13.9% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -81.3% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 89.4% of revenue deployed · 93.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $202K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.