American Friends of Yeshivas Temimei Darech
Nonprofit profile at a glance
- EIN
- 271185788
- IRS 990 coverage
- 2017–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2016, Form 990-N 2012
- Location
- Jenkintown, PA, United States
- Phone
- 2158861234
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Private Grantmaking Foundations
- Affiliation
- Judaism
Reported finances
- Revenue
- $494,782
- Expenses
- $503,298
- Assets
- $127,773
- Liabilities
- $9,089
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- Joan Pasternak (President & Treasurer)
- Claire Y Silverman (Vice President & Secretary)
People named in this filing
- Joan Pasternak (President & Treasurer)
- Claire Y Silverman (Vice President & Secretary)
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
Support Yeshivas Temimei Darech by helping fund Torah learning, student support, and the day-to-day growth of the Yeshiva in Tzfat.
What it reported doing in 2024
To support the general fund of Yeshivas Temimei Darech, a school in Tsfat, Israel, which attracts Jewish Americans travelling abroad and exposes them to Torah studies.
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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 80
- Accountability: 82
- Sustainability: 32
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.8%; rating input score 94
- Program expense ratio: 92.2%; rating input score 92
- Fundraising efficiency: $16.75 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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; 80th 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 7 controls in place; rating input score 57
- 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: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -1.7%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 0.25; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 29; 29th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 7.1% per year; rating input score 100; 62nd percentile among comparable filings
- Revenue growth: 10.1% per year; rating input score 100; 72nd percentile among comparable filings
- Asset growth: 23.4% per year; rating input score 100; 88th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site
- Where the money goes: 93.8% of revenue deployed · 92.2% of spending went to programs
- Governance: 2 of 2 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $464K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 16 of 16 current checks pass
- Schedules: 4 filed schedules · includes major donors and foreign activity
- Filing history: 7 filing years from 2017 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.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 53/100.
- Moderate — Sustainability: Operating margin scored 35/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- High — Sustainability: Liabilities to assets ratio scored 29/100.