Efrat Development Foundation

Legal name: Efrat Development Foundation USA

Nonprofit profile at a glance

EIN
202178658
IRS 990 coverage
2022–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2012
Location
Fresh Meadows, NY, Israel
Phone
+972-2-9939314
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Official website

Reported finances

Revenue
$591,412
Expenses
$584,125
Assets
$34,171
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Ryan Levin (CEO)

People named in this filing

  • Ryan Levin (CEO)
  • Menachem Spitz (Treasurer)
  • Zev Berman (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Building the Heart of Judea — Together. The Efrat Development Foundation (EDF) was established to strengthen and sustain the vibrant city of Efrat by developing, funding, and overseeing strategic initiatives from education and wellness to security, community development, and land preservation. We’re improving Efrat’s security, education, activities for youth and seniors, parks and trails, and we’re providing crucial support for reservists’ families and those coping with mental health challenges — Keren Efrat is there for all of us. Join our campaign to continue developing Efrat and making dreams come true for our community. Donate Today! We provide a trusted and strategic avenue to invest in the flourishing of the Land of Israel. Efrat is a proven, visionary community that embodies the best of modern Zionism. Your support strengthens the next generation, ensuring continuity and...

What it reported doing in 2025

The Organization is organized to enhance the quality of life for individuals residing in the town of Efrat, Israel, by raising funds and providing donations to local charities and organizations. These recipient organizations focus on improving the well-being of Efrats residents and are organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, as well as for the prevention of cruelty to children or animals, within the meaning of Section 170(c)(3) of the Internal Revenue Code. The corporation also works to increase public awareness of the need for such funds and assistance, in furtherance of charitable purposes within the meaning of Section 501(c)(3).

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 77
  • Accountability: 68
  • Sustainability: 37
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.4%; rating input score 94
  • Program expense ratio: 95.6%; rating input score 96
  • Fundraising efficiency: $29.31 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 19th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.2%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -2.8% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 23% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 23.3% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 94.4% of revenue deployed · 95.6% of spending went to programs
  • Governance: 3 of 4 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $558K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: 7 of 8 not reported.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.