Etzion Foundation

Nonprofit profile at a glance

EIN
237228230
IRS 990 coverage
2010–2024
Official website data refreshed
Jun 2026
Forms available
Form 990 2024
Location
Teaneck, NJ, USA
Phone
(212) 732-GUSH (4874)
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Official website

Reported finances

Revenue
$4,846,106
Expenses
$2,974,485
Assets
$15,700,622
Liabilities
$30,456

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Daniel Saks (Vice President)
  • Harriet Seif (Vice President)
  • Hillel Silvera (President)

People named in this filing

  • Howard Balter (Chairman)
  • Dorothy Berman (Director)
  • Andrew Borodach (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

Yeshivat Har Etzion and its affiliate institutions integrate the best of traditional learning with a strong grasp of the modern world, shaping the next generation of Jewish leaders. In 2000, Rav Medan served as a board member of the Ne’eman Committee, and thus began his involvement, together with Prof. Ruth Gavison, in composing a renewed pact for relations between religious and secular Israelis, for which he was awarded the Avichai Prize. Currently, Rav Medan serves as a _ram_ for fourth-year students at Yeshivat Har Etzion, and teaches Tanach and Jewish Thought at the Yeshiva and Herzog College. In January 2006, Rav Medan was inaugurated, together with Rav Baruch Gigi, as Rosh Yeshivat Har Etzion, alongside the founding _roshei yeshiva_ , and was joined in 2008 by Harav Mosheh Lichtenstein. Rav Medan lives in Alon Shevut. He is married to Ruti and the father of 7 chil.

What it reported doing in 2024

Etzion Foundation supports Yeshivat Har Etzion, an institution of Jewish education in Israel, and its affiliated educational programs: The Stella K Abraham Beit Midrash for Women at Migdal Oz and the Israel Koschitzky Virtual Beit Midrash. Etzion Foundation is dedicated to fostering development of Jewish education and providing a foundation for Jewish leadership in Israel and around the world.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 90% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 77
  • Accountability: 100
  • Sustainability: 88
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.3%; rating input score 51
  • Program expense ratio: 70.3%; rating input score 70
  • Fundraising efficiency: $4.5 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd 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: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 38.6%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 5.28; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 71st percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 51.3% of revenue deployed · 70.3% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and foreign activity
  • Filing history: 15 filing years from 2010 to 2024
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.