American Friends of The Rabbinical College Kol Torah Inc (EIN 237373653) - 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

1947

Legal Domicile

Phone

8452166860

Tax Period

2023-01-01 to 2023-12-31

American Friends of The Rabbinical College Kol Torah Inc, founded in 1947, is a small nonprofit in the Education sector that reported $745K in total revenue in fiscal year 2023. Revenue fell 60% from the prior year — a significant decline worth monitoring.

Mission

To aid in the maintenance and development of the Rabbinical College Kol Torah of Jerusalem, Israel

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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 $745,293

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $745,293

Expense Breakdown

Grants Paid $745,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $745,000

Other Expenses $2,181

TOTAL EXPENSES $747,181

Year-over-Year Comparison

	2023	2022	Change
Revenue	$745,293	$1,847,908	-0.6%
Expenses	$747,181	$1,858,503	-0.6%
Net Income	$-1,888	$-10,595	-0.8%

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
Moshe M Klugman	Vice President	0.00	Officer	$0	$0	$0
N/A	Secretary	0.25	Officer	$0	$0	$0
Jonathan Simons	Authorized Signatory	1.00	Officer	$0	$0	$0
Benny A Wechsler	Assistant Secretary	0.00	Officer	$0	$0	$0
Theodore M Levi	Assistant Treasurer	0.00	Officer	$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	$745,293	$747,181	$40,564	$-1,888
2022	$1,847,908	$1,858,503	$42,452	$-10,595
2021	$754,208	$803,606	$53,047	$-49,398
2020	$578,432	$590,832	$129,641	$-12,400
2019	$532,974	$439,487	$139,201	$93,487
2018	$539,406	$510,112	$45,716	$29,294

American Friends of The Rabbinical College Kol Torah Inc