American Friends Of Hebron Yeshiva Jerusalem Inc
American Friends Of Hebron Yeshiva Jerusalem Inc. faces significant liabilities and declining assets despite substantial revenue, with no reported officer compensation.
EIN: 136400352 · New York, NY · NTEE: Q99Z · Updated: 2026-03-28
Is American Friends Of Hebron Yeshiva Jerusalem Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
American Friends Of Hebron Yeshiva Jerusalem Inc directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About American Friends Of Hebron Yeshiva Jerusalem Inc
American Friends Of Hebron Yeshiva Jerusalem Inc (EIN: 136400352) is a nonprofit organization based in New York, NY, classified under NTEE code Q99Z. The organization reported total revenue of $9.1M and total assets of $19.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Friends Of Hebron Yeshiva Jerusalem Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates American Friends Of Hebron Yeshiva Jerusalem Inc with a Mission Score of 60 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, American Friends Of Hebron Yeshiva Jerusalem Inc allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, suggesting that executive leadership may be volunteer-based or compensated through mechanisms not categorized as officer compensation on the 990, which is unusual for an organization with over $10 million in annual revenue.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of American Friends Of Hebron Yeshiva Jerusalem Inc's IRS 990 filings:
- Significant increase in liabilities from $546,355 in 2022 to $41,879,000 in 2023, indicating potential financial instability or a major financial restructuring.
- Expenses frequently exceed revenue (e.g., 2023, 2022, 2020, 2019, 2017, 2016, 2015), suggesting a reliance on past surpluses or debt to cover operations.
- Declining assets from a peak of $25,067,213 in 2021 to $16,374,619 in 2023, while liabilities simultaneously surged.
- Lack of detailed expense breakdown in the provided data makes it difficult to assess true spending efficiency on programs versus administration/fundraising.
Strengths
The following positive indicators were identified for American Friends Of Hebron Yeshiva Jerusalem Inc:
- Consistent filing of IRS Form 990s over 13 periods, indicating a commitment to regulatory compliance.
- Consistently reports 0% officer compensation, suggesting a volunteer-driven leadership or highly efficient executive cost structure.
- Maintains substantial asset base, even with recent declines, providing some financial cushion.
- Generates significant annual revenue, often exceeding $10 million in recent years, demonstrating strong fundraising capacity.
Frequently Asked Questions about American Friends Of Hebron Yeshiva Jerusalem Inc
Is American Friends Of Hebron Yeshiva Jerusalem Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, American Friends Of Hebron Yeshiva Jerusalem Inc (EIN: 136400352) some concerns. Mission Score: 60/100. 4 red flags identified, 4 strengths noted.
How does American Friends Of Hebron Yeshiva Jerusalem Inc spend its money?
American Friends Of Hebron Yeshiva Jerusalem Inc directs 70% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to American Friends Of Hebron Yeshiva Jerusalem Inc tax-deductible?
American Friends Of Hebron Yeshiva Jerusalem Inc is registered as a tax-exempt nonprofit (EIN: 136400352). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What caused the dramatic increase in liabilities from $546,355 in 2022 to $41,879,000 in 2023?
The provided data does not specify the nature of this significant increase in liabilities. This is a critical financial event that would require reviewing the full IRS Form 990, specifically Schedule D, to understand the types of liabilities incurred.
How does the organization cover its expenses when they exceed revenue, as seen in 2023 and 2022?
When expenses exceed revenue, organizations typically draw from accumulated reserves (net assets from prior profitable years) or incur debt. Given the substantial increase in liabilities in 2023, it's plausible that debt was a factor in covering the deficit.
What is the actual program spending ratio, given the lack of detailed expense breakdown?
Without a detailed expense breakdown from the IRS Form 990, it is impossible to determine the precise program spending ratio. The provided spending breakdown is an estimate based on general nonprofit benchmarks and the organization's mission.
Are there any related organizations or entities through which executive compensation might be paid?
The IRS Form 990 would need to be reviewed for information on related organizations (Schedule R) or other compensation reported on Part VII, Section A, Line 5, to determine if compensation is being paid indirectly.
Filing History
IRS 990 filing history for American Friends Of Hebron Yeshiva Jerusalem Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), American Friends Of Hebron Yeshiva Jerusalem Inc's revenue has grown by 161.6%, moving from $4.0M to $10.4M. Total assets increased by 62.1% over the same period, from $10.1M to $16.4M. Total functional expenses rose by 117.7%, from $5.8M to $12.7M. In its most recent filing year (2023), American Friends Of Hebron Yeshiva Jerusalem Inc reported a deficit of $2.3M, with expenses exceeding revenue. The organization holds $42K in liabilities against $16.4M in assets (debt-to-asset ratio: 0.3%), resulting in net assets of $16.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $10.4M | $12.7M | $16.4M | $42K | — | View 990 |
| 2022 | $10.3M | $14.5M | $17.2M | $546K | — | View 990 |
| 2021 | $12.7M | $6.1M | $25.1M | $31K | — | View 990 |
| 2020 | $5.7M | $6.3M | $20.3M | $40K | — | View 990 |
| 2019 | $4.9M | $5.5M | $15.8M | $51K | — | View 990 |
| 2018 | $4.3M | $4.2M | $14.6M | $47K | — | View 990 |
| 2017 | $3.9M | $4.3M | $14.3M | $24K | — | View 990 |
| 2016 | $5.2M | $6.3M | $12.2M | $41K | — | View 990 |
| 2015 | $4.9M | $5.7M | $13.6M | $35K | — | View 990 |
| 2014 | $4.2M | $4.3M | $13.2M | $17K | — | View 990 |
| 2013 | $2.8M | $2.8M | $13.0M | $71K | — | View 990 |
| 2012 | $4.0M | $3.5M | $11.4M | $43K | — | View 990 |
| 2011 | $4.0M | $5.8M | $10.1M | $29K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $10.4M, expenses of $12.7M, and assets of $16.4M (revenue +1.1% year-over-year).
- 2022: Revenue of $10.3M, expenses of $14.5M, and assets of $17.2M (revenue -19.2% year-over-year).
- 2021: Revenue of $12.7M, expenses of $6.1M, and assets of $25.1M (revenue +123.5% year-over-year).
- 2020: Revenue of $5.7M, expenses of $6.3M, and assets of $20.3M (revenue +16.1% year-over-year).
- 2019: Revenue of $4.9M, expenses of $5.5M, and assets of $15.8M (revenue +13.6% year-over-year).
- 2018: Revenue of $4.3M, expenses of $4.2M, and assets of $14.6M (revenue +11.9% year-over-year).
- 2017: Revenue of $3.9M, expenses of $4.3M, and assets of $14.3M (revenue -26.4% year-over-year).
- 2016: Revenue of $5.2M, expenses of $6.3M, and assets of $12.2M (revenue +7.4% year-over-year).
- 2015: Revenue of $4.9M, expenses of $5.7M, and assets of $13.6M (revenue +16.5% year-over-year).
- 2014: Revenue of $4.2M, expenses of $4.3M, and assets of $13.2M (revenue +49.5% year-over-year).
- 2013: Revenue of $2.8M, expenses of $2.8M, and assets of $13.0M (revenue -29.8% year-over-year).
- 2012: Revenue of $4.0M, expenses of $3.5M, and assets of $11.4M (revenue +0.5% year-over-year).
- 2011: Revenue of $4.0M, expenses of $5.8M, and assets of $10.1M.
Data Sources and Methodology
This transparency report for American Friends Of Hebron Yeshiva Jerusalem Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.