Maalot

Nonprofit profile at a glance

EIN
472059755
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Lawrence, NY, USA
Phone
5164908080
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Reported finances

Revenue
$14,648,246
Expenses
$4,434,594
Assets
$26,865,562
Liabilities
$3,500

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

Leadership & pay

3 people listed

Executive titles in this filing

  • URI DREIFUS (PRESIDENT)

People named in this filing

  • URI DREIFUS (PRESIDENT)
  • JACOB REKANT (SECRETARY)
  • RON TOPPER (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization maintains a donor advised fund in order to provide services to donors that will enable them to realize their charitable giving in an administratively efficient and personally rewarding fashion.

What it reported doing in 2024

Our responsibility is to serve our fundholders who have entrusted us with their charitable dollars. We take this responsibility very seriously and are dedicated to treating our fundholders with the utmost integrity and respect. Our donors have the opportunity to recommend how their charitable contributions are allocated to the various charitable organizations. We honor our commitment to fundholders by providing services that make their charitable giving administratively efficient, economically advantageous, and personally rewarding. These include: simplifying the grantmaking process so that contributions flow quickly and easily into the charitable stream, safeguarding confidentiality and facilitating intergenerational philanthropy.

Operating model

Revenue model
Donor-supported. 98% 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 - 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: 50
  • Transparency & Controls: 73
  • Accountability: 88
  • Sustainability: 94
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.4%; rating input score 31
  • Program expense ratio: 99%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 6th 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: 95.6%; rating input score 96; 25th 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; 66th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 69.7%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 6.06; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 96; 96th percentile among comparable filings

Growth

  • Program expense growth: 36.9% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 32.2% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 32.3% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 31.4% of revenue deployed · 99% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $4.4M in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 65 filed money-flow records
  • Related organizations: 65 filed related-organization links
  • 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 31/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.