American Friends Of Yeshiva Of Kodshim
American Friends Of Yeshiva Of Kodshim consistently spends more than it earns, drawing down assets.
EIN: 133988433 · Brooklyn, NY · NTEE: B82 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $4.5M |
| Total Expenses | $4.1M |
| Program Spending | 85% |
| Net Assets | $6.6M |
| Transparency Score | 70/100 |
Is American Friends Of Yeshiva Of Kodshim 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 Yeshiva Of Kodshim directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About American Friends Of Yeshiva Of Kodshim
American Friends Of Yeshiva Of Kodshim (EIN: 133988433) is a nonprofit organization based in Brooklyn, NY, classified under NTEE code B82. The organization reported total revenue of $4.5M and total assets of $7.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Friends Of Yeshiva Of Kodshim's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
American Friends Of Yeshiva Of Kodshim is a mid-size nonprofit that has been operating for 27 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 5.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $3.4M |
| Total Expenses | $4.1M |
| Surplus / Deficit | $-715,879 |
| Total Assets | $7.3M |
| Total Liabilities | $710K |
| Net Assets | $6.6M |
| Operating Margin | -21.3% |
| Debt-to-Asset Ratio | 9.7% |
| Months of Reserves | 21.5 months |
Financial Health Grade: B
In 2023, American Friends Of Yeshiva Of Kodshim reported a deficit of $716K with expenses exceeding revenue, holds 21.5 months of operating reserves (strong position), has a debt-to-asset ratio of 9.7% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), American Friends Of Yeshiva Of Kodshim's revenue has grown at a compound annual growth rate (CAGR) of 5.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -11.0% | -0.5% | -5.2% |
| 2022 | -52.2% | +2.0% | -6.2% |
| 2021 | +133.6% | +25.6% | +74.2% |
| 2020 | +49.3% | +29.9% | +6.1% |
| 2019 | -13.4% | -11.5% | -3.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1999 |
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 Yeshiva Of Kodshim with a Mission Score of 70 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: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, American Friends Of Yeshiva Of Kodshim allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% 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 $716K, with expenses exceeding revenue.
- Debt-to-asset ratio: 9.7%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that no officers receive salaries from the organization, which is highly unusual for an organization of its size with millions in revenue and assets.
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 Yeshiva Of Kodshim's IRS 990 filings:
- Consistent deficit spending in recent years (e.g., 2023 expenses $4,076,144 vs. revenue $3,360,265)
- Declining asset base since 2021 peak ($8,210,188 to $7,301,583 in 2023)
- Lack of detailed expense breakdown (program, admin, fundraising) in provided summary data, limiting efficiency analysis.
Strengths
The following positive indicators were identified for American Friends Of Yeshiva Of Kodshim:
- Consistent 0% officer compensation reported across all filings, indicating no executive salaries.
- Substantial asset base ($7,221,992) provides a buffer despite recent deficit spending.
- Relatively low liabilities compared to assets, suggesting good debt management.
Frequently Asked Questions about American Friends Of Yeshiva Of Kodshim
Is American Friends Of Yeshiva Of Kodshim a legitimate charity?
American Friends Of Yeshiva Of Kodshim (EIN: 133988433) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 70/100. It has 13 years of IRS 990 filings on record. Total revenue: $4.5M. 3 red flags identified. 3 strengths noted. Financial health grade: B.
How does American Friends Of Yeshiva Of Kodshim spend its money?
American Friends Of Yeshiva Of Kodshim directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to American Friends Of Yeshiva Of Kodshim tax-deductible?
American Friends Of Yeshiva Of Kodshim is registered as a tax-exempt nonprofit (EIN: 133988433). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of American Friends Of Yeshiva Of Kodshim's spending goes to programs?
American Friends Of Yeshiva Of Kodshim directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does American Friends Of Yeshiva Of Kodshim compare to similar nonprofits?
With a transparency score of 70/100 (Good), American Friends Of Yeshiva Of Kodshim is above average for NTEE category B82 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is American Friends Of Yeshiva Of Kodshim located?
American Friends Of Yeshiva Of Kodshim is headquartered in Brooklyn, New York and files with the IRS under EIN 133988433. It is classified under NTEE code B82.
How many years of IRS 990 filings does American Friends Of Yeshiva Of Kodshim have?
American Friends Of Yeshiva Of Kodshim 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 $4.5M in total revenue.
Is American Friends Of Yeshiva Of Kodshim a good charity?
The charity exhibits strong points like 0% officer compensation and substantial assets. However, its consistent deficit spending in recent years and lack of detailed expense breakdowns in the provided data make a full assessment challenging. Donors should review full 990s for program efficiency.
Why does the organization consistently spend more than it earns?
For the past two years (2023 and 2022), the organization's expenses have exceeded its revenue. For example, in 2023, expenses were $4,076,144 against revenue of $3,360,265. This trend suggests they are either drawing on reserves or have other funding sources not reflected as revenue in these summaries.
What is the trend in the organization's assets?
The organization's assets peaked at $8,210,188 in 2021 and have since declined to $7,301,583 in 2023, likely due to the consistent deficit spending observed in recent periods.
How does the organization manage its liabilities?
Liabilities have remained relatively low compared to assets, ranging from $391,963 in 2022 to $710,008 in 2023, indicating responsible debt management relative to their financial scale.
Filing History
IRS 990 filing history for American Friends Of Yeshiva Of Kodshim showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), American Friends Of Yeshiva Of Kodshim's revenue has grown by 89.1%, moving from $1.8M to $3.4M. Total assets increased by 122.9% over the same period, from $3.3M to $7.3M. Total functional expenses rose by 176.4%, from $1.5M to $4.1M. In its most recent filing year (2023), American Friends Of Yeshiva Of Kodshim reported a deficit of $716K, with expenses exceeding revenue. The organization holds $710K in liabilities against $7.3M in assets (debt-to-asset ratio: 9.7%), resulting in net assets of $6.6M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $3.4M | $4.1M | $7.3M | $710K | — | — |
| 2022 | $3.8M | $4.1M | $7.7M | $392K | — | View 990 |
| 2021 | $7.9M | $4.0M | $8.2M | $585K | — | View 990 |
| 2020 | $3.4M | $3.2M | $4.7M | $544K | — | View 990 |
| 2019 | $2.3M | $2.5M | $4.4M | $458K | — | View 990 |
| 2018 | $2.6M | $2.8M | $4.6M | $420K | — | View 990 |
| 2017 | $2.7M | $2.9M | $4.8M | $421K | — | View 990 |
| 2016 | $2.6M | $2.6M | $5.0M | $393K | — | View 990 |
| 2015 | $2.9M | $3.1M | $5.1M | $453K | — | View 990 |
| 2014 | $2.7M | $3.0M | $5.2M | $413K | — | View 990 |
| 2013 | $2.8M | $2.8M | $5.5M | $385K | — | View 990 |
| 2012 | $4.9M | $2.1M | $5.5M | $404K | — | View 990 |
| 2011 | $1.8M | $1.5M | $3.3M | $945K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $3.4M, expenses of $4.1M, and assets of $7.3M (revenue -11.0% year-over-year).
- 2022: Revenue of $3.8M, expenses of $4.1M, and assets of $7.7M (revenue -52.2% year-over-year).
- 2021: Revenue of $7.9M, expenses of $4.0M, and assets of $8.2M (revenue +133.6% year-over-year).
- 2020: Revenue of $3.4M, expenses of $3.2M, and assets of $4.7M (revenue +49.3% year-over-year).
- 2019: Revenue of $2.3M, expenses of $2.5M, and assets of $4.4M (revenue -13.4% year-over-year).
- 2018: Revenue of $2.6M, expenses of $2.8M, and assets of $4.6M (revenue -2.5% year-over-year).
- 2017: Revenue of $2.7M, expenses of $2.9M, and assets of $4.8M (revenue +3.7% year-over-year).
- 2016: Revenue of $2.6M, expenses of $2.6M, and assets of $5.0M (revenue -10.8% year-over-year).
- 2015: Revenue of $2.9M, expenses of $3.1M, and assets of $5.1M (revenue +5.9% year-over-year).
- 2014: Revenue of $2.7M, expenses of $3.0M, and assets of $5.2M (revenue -0.7% year-over-year).
- 2013: Revenue of $2.8M, expenses of $2.8M, and assets of $5.5M (revenue -43.6% year-over-year).
- 2012: Revenue of $4.9M, expenses of $2.1M, and assets of $5.5M (revenue +175.4% year-over-year).
- 2011: Revenue of $1.8M, expenses of $1.5M, and assets of $3.3M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for American Friends Of Yeshiva Of Kodshim:
Data Sources and Methodology
This transparency report for American Friends Of Yeshiva Of Kodshim 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.