AMERICAN FRIENDS OF NER YAAKOV INC (EIN 521577399) - 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

1990

Legal Domicile

Principal Officer

MICHAEL LEE

Phone

3602274854

Tax Period

2023-01-01 to 2023-12-31

AMERICAN FRIENDS OF NER YAAKOV INC, founded in 1990, is a small nonprofit that reported $568K in total revenue in fiscal year 2023. Revenue decreased 10% compared to the prior year.

Mission

TO PROVIDE FINANCIAL SUPPORT FOR ORGANIZATIONS OF TALMUDIC STUDY AND ADVANCED TORAH LEARNING. ASSITANCE INICLUDING FOOD AND OTHER NEEDS

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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 $567,977

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $567,977

Expense Breakdown

Grants Paid $579,365

Salaries & Benefits $0

Fundraising Expenses $5,708

Program Expenses $586,533

Other Expenses $23,527

TOTAL EXPENSES $602,892

Year-over-Year Comparison

	2023	2022	Change
Revenue	$567,977	$633,899	-0.1%
Expenses	$602,892	$521,738	+0.2%
Net Income	$-34,915	$112,161	-1.3%

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

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
JOSHUA LIFF	PRESIDENT	0.50	Director	$0	$0	$0
ELY MARGALIOT	VICE PRESIDENT	1.00	Director	$0	$0	$0
JOEL LIFF	SECRETARY	0.50	Director	$0	$0	$0
MICHAEL J GARFUNKEL	ASSISTANT SECRETARY	0.50	Director	$0	$0	$0
MICHAEL LEE	TREASURER	1.00	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	$567,977	$602,892	$315,436	$-34,915
2022	$633,899	$521,738	$350,351	$112,161
2021	$501,044	$405,648	$238,190	$95,396
2020	$343,821	$322,845	$142,794	$20,976
2019	$318,674	$312,751	$121,818	$5,923
2018	$245,262	$249,645	$115,895	$-4,383

AMERICAN FRIENDS OF NER YAAKOV INC