American Friends Of The Jerusalem Kollel
American Friends Of The Jerusalem Kollel shows fluctuating revenue but consistent asset growth and no officer compensation.
EIN: 201320557 · Lakewood, NJ · NTEE: X30 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $824K |
| Total Expenses | $508K |
| Program Spending | 90% |
| Net Assets | $1.4M |
| Transparency Score | 85/100 |
Is American Friends Of The Jerusalem Kollel 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 The Jerusalem Kollel directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About American Friends Of The Jerusalem Kollel
American Friends Of The Jerusalem Kollel (EIN: 201320557) is a nonprofit organization based in Lakewood, NJ, classified under NTEE code X30. The organization reported total revenue of $824K and total assets of $1.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Friends Of The Jerusalem Kollel's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
American Friends Of The Jerusalem Kollel is a small nonprofit that has been operating for 22 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 0.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $467K |
| Total Expenses | $508K |
| Surplus / Deficit | $-41,142 |
| Total Assets | $1.4M |
| Net Assets | $1.4M |
| Operating Margin | -8.8% |
| Months of Reserves | 32.8 months |
Financial Health Grade: B
In 2023, American Friends Of The Jerusalem Kollel reported a deficit of $41K with expenses exceeding revenue, holds 32.8 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), American Friends Of The Jerusalem Kollel's revenue has grown at a compound annual growth rate (CAGR) of 0.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -50.8% | -12.2% | -2.9% |
| 2022 | +105.2% | +25.4% | +34.9% |
| 2021 | -40.1% | +4.1% | +0.1% |
| 2020 | +83.4% | -10.6% | +44.8% |
| 2019 | -15.9% | +32.1% | -9.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1700 |
| IRS Ruling Date | 2004 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates American Friends Of The Jerusalem Kollel with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, American Friends Of The Jerusalem Kollel allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $41K, with expenses exceeding revenue.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no salaries or other compensation are paid to its officers. This is a strong positive for donor confidence, as it suggests a volunteer-led or highly efficient administrative structure.
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 The Jerusalem Kollel's IRS 990 filings:
- Significant year-over-year revenue volatility (e.g., $949,092 in 2022 to $467,160 in 2023)
- Expenses exceeded revenue in the most recent filing period (202312: Expenses=$508,302, Revenue=$467,160)
Strengths
The following positive indicators were identified for American Friends Of The Jerusalem Kollel:
- Consistent asset growth over the past decade, from $215,143 in 2014 to $1,390,832 in 2023
- Zero reported officer compensation across all filings, indicating efficient use of funds
- Zero liabilities reported in all filings, demonstrating strong financial health and no debt
- High program spending ratio (estimated 90%) based on the absence of fundraising expenses and low administrative overhead
- Long and consistent IRS 990 filing history (13 filings), indicating transparency and compliance
Frequently Asked Questions about American Friends Of The Jerusalem Kollel
Is American Friends Of The Jerusalem Kollel a legitimate charity?
American Friends Of The Jerusalem Kollel (EIN: 201320557) is a registered tax-exempt nonprofit based in New Jersey. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $824K. 2 red flags identified. 5 strengths noted. Financial health grade: B.
How does American Friends Of The Jerusalem Kollel spend its money?
American Friends Of The Jerusalem Kollel directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to American Friends Of The Jerusalem Kollel tax-deductible?
American Friends Of The Jerusalem Kollel is registered as a tax-exempt nonprofit (EIN: 201320557). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does American Friends Of The Jerusalem Kollel compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), American Friends Of The Jerusalem Kollel is above average for NTEE category X30 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is American Friends Of The Jerusalem Kollel located?
American Friends Of The Jerusalem Kollel is headquartered in Lakewood, New Jersey and files with the IRS under EIN 201320557. It is classified under NTEE code X30.
How many years of IRS 990 filings does American Friends Of The Jerusalem Kollel have?
American Friends Of The Jerusalem Kollel has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $824K in total revenue.
Is American Friends Of The Jerusalem Kollel a good charity?
Based on the available data, American Friends Of The Jerusalem Kollel appears to be a good charity. It has a strong program spending ratio, no reported officer compensation, and a healthy balance sheet with zero liabilities. While revenue fluctuates, assets have shown consistent growth.
What caused the significant revenue drop from $949,092 in 2022 to $467,160 in 2023?
The IRS 990 data alone does not specify the exact cause of the revenue fluctuation. It could be due to a large one-time donation in 2022 not repeated in 2023, or a general decline in contributions. Further investigation into their donor base or fundraising activities would be needed.
How does the organization manage to operate with 0% officer compensation?
Operating with 0% officer compensation suggests that the organization's leadership is entirely volunteer-based or that compensation for key personnel is categorized differently, perhaps under program expenses if they are also program staff, though the latter is less likely given the explicit 'Officer Comp' field. This structure significantly reduces administrative overhead.
What is the long-term trend for the organization's assets?
The organization's assets have shown a consistent upward trend over the past decade, growing from $215,143 in 2014 to $1,390,832 in 2023, indicating strong financial stewardship and accumulation of resources.
Filing History
IRS 990 filing history for American Friends Of The Jerusalem Kollel showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), American Friends Of The Jerusalem Kollel's revenue has grown by 7.3%, moving from $435K to $467K. Total assets increased by 585.4% over the same period, from $203K to $1.4M. Total functional expenses rose by 5.1%, from $484K to $508K. In its most recent filing year (2023), American Friends Of The Jerusalem Kollel reported a deficit of $41K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $467K | $508K | $1.4M | $0 | — | — |
| 2022 | $949K | $579K | $1.4M | $0 | — | View 990 |
| 2021 | $462K | $462K | $1.1M | $0 | — | View 990 |
| 2020 | $772K | $444K | $1.1M | $0 | — | View 990 |
| 2019 | $421K | $496K | $733K | $0 | — | View 990 |
| 2018 | $500K | $376K | $809K | $0 | — | View 990 |
| 2017 | $649K | $474K | $684K | $0 | — | View 990 |
| 2016 | $686K | $464K | $509K | $0 | — | View 990 |
| 2015 | $485K | $413K | $287K | $0 | — | View 990 |
| 2014 | $498K | $401K | $215K | $0 | — | View 990 |
| 2013 | $299K | $343K | $119K | $0 | — | View 990 |
| 2012 | $395K | $434K | $164K | $0 | — | View 990 |
| 2011 | $435K | $484K | $203K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $467K, expenses of $508K, and assets of $1.4M (revenue -50.8% year-over-year).
- 2022: Revenue of $949K, expenses of $579K, and assets of $1.4M (revenue +105.2% year-over-year).
- 2021: Revenue of $462K, expenses of $462K, and assets of $1.1M (revenue -40.1% year-over-year).
- 2020: Revenue of $772K, expenses of $444K, and assets of $1.1M (revenue +83.4% year-over-year).
- 2019: Revenue of $421K, expenses of $496K, and assets of $733K (revenue -15.9% year-over-year).
- 2018: Revenue of $500K, expenses of $376K, and assets of $809K (revenue -22.9% year-over-year).
- 2017: Revenue of $649K, expenses of $474K, and assets of $684K (revenue -5.3% year-over-year).
- 2016: Revenue of $686K, expenses of $464K, and assets of $509K (revenue +41.4% year-over-year).
- 2015: Revenue of $485K, expenses of $413K, and assets of $287K (revenue -2.5% year-over-year).
- 2014: Revenue of $498K, expenses of $401K, and assets of $215K (revenue +66.6% year-over-year).
- 2013: Revenue of $299K, expenses of $343K, and assets of $119K (revenue -24.4% year-over-year).
- 2012: Revenue of $395K, expenses of $434K, and assets of $164K (revenue -9.3% year-over-year).
- 2011: Revenue of $435K, expenses of $484K, and assets of $203K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for American Friends Of The Jerusalem Kollel:
Data Sources and Methodology
This transparency report for American Friends Of The Jerusalem Kollel 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.