Friends of Makor HaTikvah
Legal name: Friends of Makor Hatikvah Inc
Nonprofit profile at a glance
- EIN
- 832204919
- IRS 990 coverage
- 2022–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025, Form 990-EZ 2021, Form 990-N 2020
- Location
- Owatonna, MN, USA
- Phone
- 3209790397
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Judaism
- Affiliation
- Judaism
Reported finances
- Revenue
- $96,061
- Expenses
- $53,545
- Assets
- $53,585
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Guy Chetrit (President Director)
People named in this filing
- Guy Chetrit (President Director)
- Cynthia Chetrit (Secretary)
- Joshua Shelton (Board Member)
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
We are believers and Israelis. Our identity is in Jesus, Yeshua Messiah. Our vision is to make disciples for the Kingdom, more specialists entering into society.
What it reported doing in 2025
Micah Chetrit Memorial Fund was established in memory of Micah Chetrit the son of Friends of Makor HaTikvah founders Guy & Cynthia Chetrit. This fund was designated to promote advanced learning for STEM programs at Makor HaTikvah School in Jerusalem. The funds received have been earmarked for this purpose and will be granted to Makor HaTikvah School at a later date.
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 total spending goes to programs and the filed numbers largely add up. 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: 61
- Transparency & Controls: 71
- Accountability: 76
- Sustainability: 63
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 47.4%; rating input score 47
- Program expense ratio: 85%; rating input score 85
- Fundraising efficiency: $15.32 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 19th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Limited
- 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: 100%; rating input score 100; 81st 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; 64th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- 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: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 44.3%; rating input score 85; 85th percentile among comparable filings
- Total-asset coverage ratio: 1; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: -21.5% per year; rating input score 0; 16th percentile among comparable filings
- Revenue growth: 13.5% per year; rating input score 100; 89th percentile among comparable filings
- Asset growth: 9.4% per year; rating input score 100; 76th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 47.4% of revenue deployed · 85% of spending went to programs
- Governance: 4 of 4 board members independent · 3 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $46K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 42 of 43 current checks pass · 1 finding to review
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 58/100.