AMERICAN FRIENDS OF YESHIVAS BIRCAS HATORAH INC (EIN 133667854) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1992

Legal Domicile

Principal Officer

Stephen Loewenstein

Phone

9736855300

Tax Period

2023-01-01 to 2023-12-31

AMERICAN FRIENDS OF YESHIVAS BIRCAS HATORAH INC, founded in 1992, is a community nonprofit in the Religion sector that reported $1.0M in total revenue in fiscal year 2023. Revenue fell 22% from the prior year — a significant decline worth monitoring. Expenses of $1.2M exceeded revenue, resulting in a 13% operating deficit.

Mission

To ensure that advanced Talmudic study programs are made available to American Jews regardless of their location, worldwide.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,034,220

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,034,220

Expense Breakdown

Grants Paid $837,736

Salaries & Benefits $0

Fundraising Expenses $18,367

Program Expenses $1,112,993

Other Expenses $330,979

TOTAL EXPENSES $1,168,715

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,034,220	$1,321,962	-0.2%
Expenses	$1,168,715	$1,280,945	-0.1%
Net Income	$-134,495	$41,017	-4.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
Rabbi Nissim Tagger	President	Director	$0	$0	$0
Stephen Loewenstein	Secretary	Director	$0	$0	$0
Daniel Rostenne	Director	Director	$0	$0	$0
Ron Mandel	Director	Director	$0	$0	$0
Isaac Mashiah	Director	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$1,034,220	$1,168,715	$148,912	$-134,495
2022	$1,321,962	$1,280,945	$153,325	$41,017
2021	$1,198,464	$1,135,411	$112,308	$63,053
2020	$1,134,211	$1,187,022	$49,255	$-52,811
2019	$1,212,453	$1,453,748	$102,066	$-241,295

AMERICAN FRIENDS OF YESHIVAS BIRCAS HATORAH INC