Aleh Foundation

Mission:
The Aleh Foundation (AF), http://www.aleh.org/ supports Aleh,
an organization that serves brain damaged children. Established
in 1982, Aleh believes that every child, regardless of the
severity of the physical or cognitive disability, has the right to
benefit from the best available care and develop to his or her
fullest potential. Aleh is Israel's largest and most advanced
network of residential facilities for children with severe disabilities.
Approximately 650 severely disabled Jewish children are
receiving top quality medical, educational and rehabilitative care
at our branches in Jerusalem, Bnei Brak, Gedera and the Negev.
Aleh cares for children with medical conditions such as Autism,
Cerebral Palsy and Down's Syndrome, as well as genetic disorders
including Tay-Sachs, Canavan disease and Rett syndrome.

Recent News:
1) Aleh Summer Camps:
The Aleh Foundation runs a summer camp program entitled
“Dreams Come True” Day Camps. It started during the first week
of July, and excitement filled the air! It is an opportunity for the
most severely disabled children in Israel to participate in activities
that include swimming, the beach, clown shows, field days and fun
fairs. Taking a wheelchair-bound severely disabled child who needs
to be fed through a “Kangaroo” feeding tube to the beach, or for a
picnic, or for a sleep-away, is no simple matter. It is, in fact, a major
logistical challenge. But at Aleh, we believe that every child deserves
the fun and excitement of being a child, especially for children whose
everyday existence is a struggle. “Seeing our children play in the
sand, splash in the waves, enjoy a barbeque and pet the farm
animals; seeing our children with smiles on their lips and laughter
in their eyes – we take pride in knowing we have succeeded in
making Dreams Come True.”

2) IAF Israeli Brigadier General Visits Aleh Negev:
Last week the commander of the Eran Hatzerim Israeli Air Force Base
in the Negev, Brigadier General Hagi Topolanski, was treated to an
in-depth, personal view of the Aleh Negev-Nahalat village from up
close. He met with Aleh Negev Chairman Major General (Res) Doron
Almog, and was visibly moved by what he termed the “bravery and
valor” of the young residents. He found that “here, disability is no
deterrent,” as he marveled at the accomplishments of the village
residents, who despite severe handicaps, overcome challenges on a
daily basis. The Brigadier General said he had learned much from the
visit. “Society tends to view things through the perspective of
economics – what each person can contribute,” said Topolansky.
“But one of the great strengths inherent in Aleh Negev is its collective
conscience and the desire to provide mutual assistance – and this is a
lesson we can all incorporate in ourselves.” He also noted that the
goals and activities of the village clearly have an impact far beyond
its immediate range, with a chain of cooperation established
between staff, families, and the regional community. After completing
his visit, Topolanski pledged that the Hatzerim base and all its
personnel would harness their energies towards helping Aleh Negev
however they could, taking part in joint activities and lending their
efforts towards future endeavors.


Financial Efficiency Evaluation:

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

Overall Rating: 4 stars ****
Organizational Efficiency
Program Expenses: 90.8%
Administrative Expenses: 5.3%
Fundraising Expenses: 3.7%
Fundraising Efficiency: $0.03
Efficiency Rating: 4 stars ****

Organizational Capacity
Primary Revenue Growth: 48.3%
Program Expenses Growth: 68.7%
Working Capital Ratio (years): 0.18
(AF can sustain itself for 0.18 years without
generating new revenue.)
Capacity Rating: 4 stars ****

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

Net assets for The Aleh Foundation are $873,427. Its President,
Jeffrey Tenenbaum, was not compensated. Compensation for
its Director of Communications, Steven Weiner, was $52,000;
this was 1.69% of expenses.

Recommendation:
The Aleh Foundation is a highly efficient non-profit. 90% of its
revenue reaches its target – the severely disabled children of Israel.
It is also poised to sustain its programs and services over the long
haul. For comparison purposes, Charity Navigator has given an
overall rating of three stars to Easter Seals; Easter Seals also helps
people with disabilities. The Aleh Foundation needs to advertise
its financial efficiency and its four star efficiency rating from
Charity Navigator.

Next Week’s Blog: The American Society for the Protection of Nature in Israel.

American Friends of Nishmat

MISSION:
American Friends of Nishmat (AFN) http://www.nishmat.net/
supports Nishmat, the Jerusalem Center for advanced Jewish
study for women. Nishmat students are serious about their
Judaism. They expect to delve deeply into Torah learning.
They aim to grow intellectually and spiritually. Nishmat
unites native Israelis and Americans, Ethiopians and
Europeans in a cohesive learning community. We seek to
develop leaders to contribute to Jewish life. Nishmat offers
intensive programs of text-based Torah study for beginners
o advanced scholars. Programs include the Alisa Flatow
Overseas Students Program, Shana Ba'Aretz pre-college year
in Israel, summer study programs, the Nishmat Ethiopian
Women program, and Keren Ariel Yoatzot Halacha, a leading
halachic studies program.

RECENT NEWS:
In the fall of 2007, Nishmat dedicated a new campus in Jerusalem.
During chol hamoed Sukkot, nearly 300 of Nishmat’s supporters,
students, alumnae, and faculty gathered under s’chach and starry
skies for a festive celebration of Nishmat’s new campus.
Hadassah Lieberman, a public policy expert and wife of
Senator Joseph Lieberman was the keynote speaker.
Mrs. Lieberman, has seen Nishmat’s impact first-hand as her
daughter Hani Lieberman, 19, is a graduate of Nishmat’s Shana
Ba’Aretz program. In the keynote address, Lieberman said,
“Jewish women have always been central to their communities
and families…We are important, and we must teach our children,
our communities, to learn.” Rabbanit Henkin called Lieberman’s
participation “a tremendous kiddush Hashem,” explaining that
the media attention she drew helped broadcast in several countries
that “there is a place where women study Torah at the highest
level, with love for mitzvot and sensitivity to their neighbors.”

AFN sponsors Torah colloquiums around the country.
On July 28, 2008, AFN is sponsoring the
Fifth Annual Hamptons Torah Colloquium for Women and Men
featuring Rabbanit Chana Henkin on Monday and Tuesday,
July 28-29.

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

Overall Rating: 4 stars ****
Organizational Efficiency
Program Expenses: 92.7%
Administrative Expenses: 5.3%
Fundraising Expenses: 1.9%
Fundraising Efficiency: $0.01
Efficiency Rating: 4 stars ****

Organizational Capacity
Primary Revenue Growth: 59.3%
Primary Expenses Growth: 79.9%
Working Capital Ratio (years): 0.48
(AFN can sustain itself for 0.48 years
without generating new revenue.)
Capacity Rating: 4 stars ****

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

AFN has net assets of $1,765,879. Compensation for its
Executive Director, Sondra Fisch, was $86,000 which was
2.37% of expenses.

RECOMMENDATION:
American Friends of Nishmat is a highly efficient non-profit
organization and has demonstrated an ability to sustain itself
over time. For purposes of comparison, Charity Navigator has
given The Academy of Television Arts & Sciences Foundation,
located in North Hollywood, California, an overall rating of one
star. The Academy of Television Arts & Sciences Foundation
sponsors educational and archival programs about the evolution
of television and digital media

Friends of Israel Disabled Veterans

MISSION:
Friends of Israel Disabled Veterans (FIDV), http://www.fidv.org/,
raises funds for the Beit Halochem Centers in Israel. "The
Beit Halochem Centers are committed to caring for Israeli
servicemen and women disabled in the line of duty, as well
as caring for those whose lives are shattered by terror. The
centers provide therapeutic and recreational facilities to help
them resume lives of purpose and dignity. At the three
rehabilitation and convalescent centers in Israel, our heroes
receive the special kind of emotional and physical rehabilitation
they need, in an environment of love, encouragement, and with
appreciation for their tremendous sacrifice. Today, FIDV raises
funds to assist the more than 50,000 disabled veterans and
victims of terror."

RECENT NEWS:
The FIDV website contains articles about the work done by the
Beit Halohem Centers in Israel. The menu of the FIDV website
homepage has a section entitled “In the Press.” The most recent
article is not recent, it is dated February 2, 2006 and it is not an
FIDV article, but rather, it is an article produced by the Beit Halohem
Centers. This article says the folloiwng: "Founded in 1949, the
IDF Disabled Veterans Association provides soldiers with the tools
they need to put their lives back together. Today, the group runs
three Beit Halohem rehabilitation centers in Tel Aviv, Haifa and
Jerusalem and is currently building a new one in Beersheba. As one
would expect, the Beit Halohem center at 49 Rehov Shmuel Barcay
in Tel Aviv has all the requisite physical therapy units, but there are
no morose, elderly patients in gowns being led around by nurses.
Rather, the rehab center seems more like an upscale social club than
anything else: Wheelchair-bound veterans twirl with lithe dance
instructors in the auditorium while the more athletically inclined
sweat it out on the basketball court."

FINANCIAL EFFICIENCY EVALUATION:

According to Charity Navigator(http://www.charitynavigator.org)/
America’s leading charity evaluator, theFIDV has an overall rating
of 0 stars (the lowest rating - four stars is the highest rating.)
Charity Navigator provides the following breakdown of the FIDV
based on 990 tax returns through 2006:

Overall Rating: 0 stars
Organizational Efficiency
Program Expenses: 0.1%
Administrative Expenses: 57.3%
Fundraising Expenses: 42.5%
Fundraising Efficiency: $0.29
Efficiency Rating: 0 stars

Organizational Capacity
Primary Revenue Growth: -16.0%
Primary Expenses Growth: -91.8%
Working Capital Ratio (years): 3.00
Capacity Rating: *

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


The Friends of Israel Disabled Veterans has net assets
of $4,073,388. Compensation for its Executive Director,
Linda Frankel, was $130,000 which was 9.91% of
expenses. Percentage wise, this is a very high figure.
For purposes of comparison, the Friends of Israel Defense
Forces (http://www.fidf.org/) has net assets of $43,332,745.
Compensation for its National Director, Yehiel Gozal,
was $243,200 which was only 0.71% of expenses.
(For a review of the FIDF, see my blog of May 9, 2008.)
The FIDV spent only $1,800 (0.1% of expenses) on program
expenses – the disabled veterans. Thus its Executive
Director received more than 70% more money than the
disabled veterans! The FIDF spent $27,778,278 (81.7% of
expenses) on program expenses – the same disabled veterans.

RECOMMENDATION:
Charity Navigator has given the Friends of Israel Disabled
Veterans an overall rating of 0 stars because it is a very
inefficient non-profit organization. Friends of Israel Defense
Forces raises funds for the same disabled Israeli veterans.
Charity Navigator has given this organization an overall rating
of 4 stars. A donor seeking to help disabled Israeli veterans
should give their donation to the Friends of the Israel Defense
Forces.

Next Week’s Blog: American Friends of Nishmat

Anti-Defamation League

MISSION:
The Anti-Defamation League ("ADL"), http://www.adl.org/,
was founded in 1913 to combat the anti-Semitism and
discrimination against Jews that was prevalent at the
time. Fairly soon after its establishment, ADL's
mission expanded to include the eradication of bias
and discrimination against people of all races and
religions. Amicus curiae, literally "friend of the court,"
briefs have proven to be one of the most effective means
of achieving this goal. Such briefs are filed by groups
which are not parties to a particular dispute but
nevertheless have a stake in its outcome. As a civil rights
organization with a stake in many different types of civil
rights litigation, ADL has filed amicus briefs in cases
involving issues that range from the separation of church
and state to racial discrimination to censorship. Now the
nation's premier civil rights/human relations agency, the
ADL defends democratic ideals and protects civil rights
for all. The ADL serves as a resource for government,
media, law enforcement, educators and the public.

RECENT NEWS:
Following are two projects in which the ADL is fighting
anti-semitism and anti-Israel bias:
1)The ADL is asking visitors to its website to sign a pledge
to support its fight against anti-semitism and anti-Israel
websites and chat groups called "Anti-semitism 2.0."
2)It is asking supporters to sign a letter addressed to Arab
ambassadors to protest anti-semitic cartoons published by
the Arab media; one such cartoon is a picture of Israeli
soldiers imitating the famous Iwo Jima picture, but hoisting
a Nazi flag instead of the American flag. support for a letter
of solidarity to be sent to victims of the Hamas rockets
launched from Gaza.

The ADL had also filed an amicus brief in the recent Supreme
Court decision on the Second Amendment. The brief argued
that the Second Amendment should not be interpreted as
limiting a state’s authority to regulate firearms when it seeks
to protect the life, liberty and property of its citizens. Rather,
the brief argued, the language of the Amendment can only be
reasonably read to prohibit the federal government from
interfering with such state regulation.



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

Overall Rating ***

Organizational Efficiency:
Program Expenses 78.0%
Administrative Expenses 9.0%
Fundraising Expenses 12.8%
Fundraising Efficiency $0.12
(ADL spends $0.12 to raise $1.)
Efficiency Rating ***

Organizational Capacity:
Program Revenue Growth 5.9%
Program Expenses Growth 6.3%
Working Capital Ratio (years) .72
(ADL can sustain itself for 0.72 years
without generating new 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 more likely to sustain its programs and services
over the long haul.

The ADL has net assets of $178,645,573. Compensation
for its National Director, Abraham Foxman, was $529,442
which is 0.69% of expenses. Percentage wise, this is a low
figure compared to other non-profits.

RECOMMENDATION:
The ADL can improve its overall rating and its efficiency rating
from Charity Navigator by increasing the percentage of
expenses spent on its programs and by concomitantly lowering
the percentage of expenses spent on fundraising and
administrative costs.

Next Week’s Blog: Friends of Israel Disabled Veterans

Jewish Communal Fund

MISSION:
The Jewish Communal Fund (JCF),http://www.jewishcommunalfund.org/,
was incorporated in 1972 as an independent, public charity
serving the philanthropic community of Greater New York.
Through “donor-advised funds”, the Jewish Communal
Fund offers individuals and families a way to simplify their
charitable giving and to plan their philanthropy over time.
We honor our commitment to donors by providing services
that make their charitable giving administratively efficient,
economically advantageous, and personally rewarding. In the
thirty odd years that the Jewish Communal Fund has been
facilitating the charitable giving of philanthropists, over $2 billion
has been contributed to thousands of worthy causes in
communities around the world. These funds have been used to
support activities ranging from medical research to child care to
wildlife conservation. Because charitable giving is at the core of
what we do, in addition to distributing funds to qualified charities
at the recommendation of our donors, each year the Jewish
Communal Fund makes a community gift from its fees and
endowment income to the Annual Campaign of UJA-Federation
and to causes that support the welfare and security of the Jewish
community at home and overseas.

Donor Advised Funds are funds owned and maintained by
public charities that receive contributions from a single
donor or from a group of donors. Donor advised funds are
offered primarily by charities like the Jewish federations,
financial companies like Fidelity Investments, community
foundations, and universities. Donors can donate cash, stock,
bonds or other assets to the funds. The donation is
irrevocable and the donor can claim an immediate federal
income tax deduction. The donor can then recommend how
much, when and to which charities money in the accounts
should be distributed. The donor advised fund then makes a
grant in thedonors name to the charity chosen by the donor. Thus,
donor advised funds allow individuals to act like a
foundation without the hassles of being a foundation and
without having Bill Gates type wealth.

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

Overall Rating ****

Organizational Efficiency:
Program Expenses 98.4%
Administrative Expenses 1.3%
Fundraising Expenses 0.2%
Fundraising Efficiency $0.00
(JCF spends $0.00 to raise $1.)
Efficiency Rating ****

Organizational Capacity:
Program Revenue Growth 12.1%
Program Expenses Growth 6.8%
Working Capital Ratio (years) 3.23
(JCF can sustain itself for 3.23years
without generating new 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 more likely to sustain its programs and services
over the long haul.

RECOMMENDATION:
Donor advised funds are the future of philanthropy for
Individuals and families with less than foundation level
wealth. The Jewish Communal Fund is a highly efficient,
non-profit, donor advised fund. with as little as $5,000,
an individual or family can set up a donor advised fund
with the Jewish Communal Fund. With as little as $1,800,
an individual can give a special gift to a child by setting up
a donor advised fund in the child’s name as a way of
introducing the child to the world of philanthropy. This
gift would make an excellent bar or bat-mitzvah present.
The telephone number for the JCF is 1-866-580-4523.


The Jewish Communal Fund has net assets of $723,170,966.
Compensation for its Executive Vice President, Susan Dickman,
was $221,461; this represents 0.09% of expenses. Compared
to other non-profits, this is a very small percentage of expenses.

Next week’s blog: Anti-Defamation League

UJA Federation New York

MISSION:
UJA-Federation of New York (http://www.ujafedny.org)
"cares for those in need, rescues those in harm's way,
and renews and strengthens the Jewish people in New York,
in Israel, and around the world. We reach out to the poor,
the elderly, and people in need, providing social and
humanitarian services in New York and around the world;
connect communities worldwide by aiding Jews in distress
and by strengthening and sustaining Jewish communities
from Belarus to Buenos Aires; and we support programs
to make Jewish education more meaningful, to deepen
Jewish identity, and to recruit and train dynamic
professionals to serve the community."

RECENT NEWS:
In 2002, the UJA Federation established and funded the
Israel Trauma Coalition (ITC.) The ITC is an alliance of
trauma-related service providers working to improve the
trauma-response capacity of the Israeli mental health system.
The ITC runs a workshop entitled Helping the Helpers.
The workshop provides essential psychological support and
training for professionals who serve trauma victims in Israel.
It recently ran a special Helping the Helpers workshop for first
responders who had responded to the terrorist attack at the
Mercaz Harav Kook Yeshiva. The attack had left many of the
first responders with severe psychological distress preventing
many of them from being able to return to their daily routines.

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


Overall Rating **

Organizational Efficiency:Program Expenses 78.0%
Administrative Expenses 6.9%
Fundraising Expenses 15.0%
Fundraising Efficiency $0.15
(UJAFNY spends $0.15to raise $1.)
Efficiency Rating **

Organizational Capacity:
Program Revenue Growth 5.2%
Program Expenses Growth 0.5%
Working Capital Ratio (years) 1.99
(UJAFNY can sustain itself for 1.99 years
without generating new revenue.)
Capacity Rating ***

Organizational Capacity refers to an organization’s
ability to sustain itself over time. Charities that exhibit
consistent revenue and expenses growthare more likely
to sustain its programs and servicesover the long haul.

UJAFNY has net assets of $907,989,000. Compensation
for its Executive Vice President and CEO, John Ruskay
was $455,00 which was 0.22% of expenses. Percentage wise,
the 0.22% is a very low figure.

RECOMMENDATION:
UJAFNY had total revenue of $334,335,000. It gave
$156,925,000 to program expenses (78% of expenses.) It
operated with an excess of $133,305,000 which explains the
large working capital ratio. In order to improve its financial
efficiency rating with Charity Navigator, UJAFNY would
need to reduce its operating excess and devote more of its
revenue to its targeted programs.

For comparison purposes, Charity Navigator gave an overall
rating of four stars to both the Combined Jewish Philanthropies
of Massachusetts and tothe Jewish Federation of Palm Beach
County (Florida.)

Next week’s blog: Jewish Communal Fund

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.