AMERICAN FRIENDS OF MERCAZ HATORAH INC (EIN 363089681) - 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

1980

Legal Domicile

Principal Officer

HOWARD ROTTMAN

Phone

3122366700

Tax Period

2024-01-01 to 2024-12-31

AMERICAN FRIENDS OF MERCAZ HATORAH INC, founded in 1980, is a small nonprofit that reported $489K in total revenue in fiscal year 2024. Revenue fell 36% from the prior year — a significant decline worth monitoring. Expenses of $416K left a modest 15% surplus.

Mission

PROVIDE FUNDS FOR RELIGIOUS SCHOOLS AND OTHER CHARITABLE ORGANIZATIONS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $488,974

Program Service Revenue $0

Investment Income $184

Other Revenue $0

TOTAL REVENUE $489,158

Expense Breakdown

Grants Paid $280,725

Salaries & Benefits $0

Fundraising Expenses $39,701

Program Expenses $280,725

Other Expenses $135,649

TOTAL EXPENSES $416,374

Year-over-Year Comparison

	2024	2023	Change
Revenue	$489,158	$762,836	-0.4%
Expenses	$416,374	$372,331	+0.1%
Net Income	$72,784	$390,505	-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

N/A

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
AVRAHAM ROTTMAN	PRESIDENT/TREASURER	10.00	Officer Director	$0	$0	$0
COLMAN GINSPARG	DIRECTOR	10.00	Director	$0	$0	$0
CHARLES REICHMAN	DIRECTOR	10.00	Director	$0	$0	$0
HOWARD ROTTMAN	SECRETARY	10.00	Officer 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	$489,158	$416,374	$1,101,228	$72,784
2023	$762,836	$372,331	$881,484	$390,505
2022	$390,575	$707,975	$179,142	$-317,400
2022	$378,332	$707,070	$245,077	$-328,738
2021	$728,491	$415,543	$573,815	$312,948
2020	$602,809	$489,021	$375,529	$113,788
2019	$299,987	$316,363	$132,407	$-16,376
2018	$719,580	$868,403	$199,467	$-148,823

AMERICAN FRIENDS OF MERCAZ HATORAH INC