Friends of Emek Learning Center Inc

Nonprofit profile at a glance

EIN
463949807
IRS 990-EZ coverage
2015–2024
Forms available
Form 990-EZ 2024, Form 990-N 2014
Location
New City, NY, USA
Phone
8455986186
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution
Affiliation
Judaism

Reported finances

Revenue
$181,517
Expenses
$173,227
Assets
$133,981
Liabilities
$105,000

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

Leadership & pay

3 people listed

People named in this filing

  • Shalom Myers (Director)
  • Lynne Myers (Director)
  • Renee Chani Tessler (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support institutions that are set up for prayer and the study of traditional Jewish texts

What it reported doing in 2024

Funding of classes that teach traditional Jewish texts

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 100
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.3%; rating input score 79
  • Program expense ratio: 83.1%; rating input score 83

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 4.6%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.77; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.78; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 11.5% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 9.7% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 36% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 79.3% of revenue deployed · 83.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $144K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2015 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.

  • Moderate — Sustainability: Operating margin scored 46/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.