AMERICAN FRIENDS OF THE JERUSALEM KOLLEL INC (EIN 201320557) - 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

2004

Legal Domicile

Principal Officer

HOWARD LEBOWITZ MD

Phone

7322327048

Tax Period

2023-01-01 to 2023-12-31

AMERICAN FRIENDS OF THE JERUSALEM KOLLEL INC, founded in 2004, is a small nonprofit in the Religion sector that reported $467K in total revenue in fiscal year 2023. Revenue fell 51% from the prior year — a significant decline worth monitoring. Net assets of $1.4M represent 36 months of operating reserves.

Mission

RELIGOUS EDUCATION

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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 $467,067

Program Service Revenue $0

Investment Income $93

Other Revenue $0

TOTAL REVENUE $467,160

Expense Breakdown

Grants Paid $69,417

Salaries & Benefits $0

Fundraising Expenses $11,924

Program Expenses $490,443

Other Expenses $438,885

TOTAL EXPENSES $508,302

Year-over-Year Comparison

	2023	2022	Change
Revenue	$467,160	$949,092	-0.5%
Expenses	$508,302	$578,952	-0.1%
Net Income	$-41,142	$370,140	-1.1%

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
HOWARD LEBOWITZ	TRUSTEE	10.00	Director	$0	$0	$0
LEE BERINSTEIN	TRUSTEE	7.00	Director	$0	$0	$0
DANIEL CZERMAK	TRUSTEE	5.00	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	$467,160	$508,302	$1,390,832	$-41,142
2022	$949,092	$578,952	$1,431,974	$370,140
2021	$462,439	$461,854	$1,061,834	$585
2020	$772,020	$443,744	$1,061,249	$328,276
2019	$420,894	$496,494	$732,973	$-75,600
2018	$500,304	$375,785	$808,573	$124,519

AMERICAN FRIENDS OF THE JERUSALEM KOLLEL INC