Kollel Machazeh Avrohom
Nonprofit profile at a glance
- EIN
- 334940491
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025
- Location
- Boca Raton, FL, USA
- Rating
- 43
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Scholarships, Student Financial Aid Services, Awards
Reported finances
- Revenue
- $121,919
- Expenses
- $97,707
- Assets
- $24,212
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Michael Jacobowitz (President)
- Dovid Bogopulsky (Vice President)
People named in this filing
- Michael Jacobowitz (President)
- Dovid Bogopulsky (Vice President)
- Saadia Zakarin (Treasurer)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization administers an educational assistance program that provides financial support to qualified scholars to enable them to devote full time effort to advanced Torah study. Assistance is provided in the form of periodic grants intended to offset basic living expenses while recipients engage in intensive Bible and Talmudic scholarship. The organization also sponsors periodic scholarly lectures and educational gatherings focused on the recognition of scholarly achievement.
What it reported doing in 2025
The program successfully supported numerous scholars in pursuing their education and development. Living expenses were offset with monthly grants.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 2
- Transparency & Controls: 100
- Sustainability: 48
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 2.5%; rating input score 2
- Program expense ratio: 3.1%; rating input score 3
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: 19.9%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 0.25; rating input score 23; 23rd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 2.5% of revenue deployed · 3.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $3K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 7 of 8 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Mission deployment rate scored 2/100.
- High — Financial Efficiency: Program expense ratio scored 3/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 23/100.