American Friends of Tomer Devorah Semina Ry Inc

Nonprofit profile at a glance

EIN
203445337
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-N 2012
Location
Lincolnwood, IL, USA
Phone
7732620208
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support
Affiliation
Judaism

Reported finances

Revenue
$2,665,917
Expenses
$2,224,081
Assets
$946,232
Liabilities
$1,887

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

Leadership & pay

4 people listed

Executive titles in this filing

  • MOSHE ROSENSTEIN (PRESIDENT AND DIRECTOR)

Highest reported compensation

  • LEAH ROSENSTEIN (SECRETARY AND DIRECTOR): $132,756 total reported compensation
  • NOAM FIX (DIRECTOR): $105,872 total reported compensation
  • MOSHE ROSENSTEIN (PRESIDENT AND DIRECTOR): $87,828 total reported compensation

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

Overview

Mission

Support of tomer devorah seminary, a post high-school educational institution for women located in jerusalem, israel. The organization's ultimate mission is to recruit, educate and inspire young jewish women to learn and further connect with judaism.

What it reported doing in 2024

Support of tomer devorah seminary. The seminary is a full time program.students choose from an array of jewish bible, prophets, proverbs, law, and philosophy classes. The program includes room and board dorming facility, one-on-one and group mentoring and guidance, religious activities and weekend events. Currently, one hundred and thirty eight students are in attendance.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 74% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 80
  • Accountability: 9
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.2%; rating input score 81
  • Program expense ratio: 97.4%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Pass
    • 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: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.6%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 18.2%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 12.8% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 14.5% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 42.7% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 81.2% of revenue deployed · 97.4% of spending went to programs
  • Governance: 0 of 4 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.2M in reported program spending
  • Leadership: top reported pay $133K · 4 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.