American Friends of Tzohar

MISSION:
American Friends of Tzohar (AFOT) www.tzohar.org
is the American fundraising arm of Tzohar. Tzohar is
a school for children with special needs in Israel.
“Founded in 1986, Tzohar works to determine and
develop the potential of each student. Tzohar fosters the
student's independence so that he/she will be able to
maintain a quality of life and to interact productively with
society. Tzohar provides a very special educational
curriculum and productive learning environment for over
100 children and offers support and guidance to their families.
Our newly renovated and specially equipped campus services
children with difficulties ranging from the mildly
dysfunctional, to complexly brain-damaged, with special
accommodations for the terminally ill.”

RECENT NEWS:
AFOT is currently building a new sports complex that is
slated to open in 2008. It has been designed to accommodate
the needs of its special children. It will include a large
hydrotherapy pool with wheelchair ramps, a multi-purpose
gymnasium and a fitness room. It will also include an individual
hydrotherapy pool for its severely disabled children.

FINANCIAL EFFICIENCY EVALUATION:
According to Charity Navigator,
(http://www.charitynavigator.org)/ America’s leading
charity evaluator, AFOT has an overall rating of three
stars (four stars is thehighest rating.) Charity Navigator
provides the following breakdown of AFOT based on
990 tax returns through 2006:

Overall Rating ***

Organizational Efficiency:
Program Expenses 83.8%
Administrative Expenses 8.5%
Fundraising Expenses 7.5%
Fundraising Efficiency $0.09
(AFOT spends $0.09to raise $1.)
Efficiency Rating ****

Organizational Capacity:
Program Revenue Growth 6.7%
Program Expenses Growth 5.7%
Working Capital Ratio (years) -0.02
(AFOT can sustain itself for-0.02 years
without generatingnew revenue)
Capacity Rating **

Organizational Capacity refers to an organization’s
ability to sustain itself over time. Charities that
exhibit consistent revenue and expenses growth
are morelikely to sustain its programs and services
over the long haul.

AFMO has net assets of $-106,720. Compensation
for its chairman, Jerry Cohen, is $0.

AFMO is operating at a deficit and had negative net
assets. From a financial perspective AFMO is highly
efficient. Its chairman works without compensation.
This is most unusual in the non-profit world. AFMO
needs to advertise its financial efficiency and its four
star efficiency rating from Charity Navigator.

For purposes of comparison, Charity Navigator has
given the Association to Benefit Children, which
provides family services to disadvantaged children
in New York City, an overall rating of two stars.