Dinner – Yeshivas Toras Moshe

Legal name: American Friends of Yeshivas Toras Moshe

Nonprofit profile at a glance

EIN
113069714
IRS 990 coverage
2010–2024
Official website data refreshed
Jun 2026
Forms available
Form 990 2024
Location
Brooklyn, NY, United States
Phone
7183361770
Rating
70
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Single Organization Support
Affiliation
Judaism

Official website

Reported finances

Revenue
$1,401,183
Expenses
$1,578,835
Assets
$1,487,457
Liabilities
$708,947

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

Leadership & pay

3 people listed

Executive titles in this filing

  • MOSHE MEISELMAN (PRESIDENT)

Highest reported compensation

  • MOSHE MEISELMAN (PRESIDENT): $24,000 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 religious study and testing for credit recommendations subject to the approval of national ccrs, a program of the board of regents of the university of the state of New York.

What it reported doing in 2024

To provide financial support for religious institutions of higher learning, and to develop talmudic research at various religious organizations.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 90% 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. The filing does not identify recipients for some grant dollars and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 64
  • Accountability: 70
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.7%; rating input score 84
  • Program expense ratio: 74.3%; rating input score 74
  • Fundraising efficiency: $8.34 raised per $1 spent on fundraising; rating input score 32; 32nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 2nd 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: 50%; rating input score 50; 29th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 14th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -12.7%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.94; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 16.6% per year; rating input score 100; 76th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 83.7% of revenue deployed · 74.3% of spending went to programs
  • Governance: 2 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $24K · 3 people listed
  • Consistency: 30 of 32 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors and foreign activity
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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 — Transparency & Controls: Grant itemization coverage scored 50/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
  • High — Sustainability: Operating margin scored 14/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 59/100.