Civic Intelligence

American Sephardi Federation

EIN 23-7338689 • 501(c)3 • New York, NY

Profile

The american sephardi federation preserves, promotes, & perpetuates the history, traditions and rich mosaic culture of greater sephardi communities as an integral part of the jewish experience.

15 West 16th StreetNew York, NY 10011

www.americansephardi.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.60x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

0.60x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

35th percentile

-1.4%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

12th percentile

-14%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

38th percentile

1.6%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$901,872

Down $6,111 (-0.7%) from 2024

Liabilities

Up

$540,593

Up $5,972 (+1.1%) from 2024

Net Assets

Down

$361,279

Down $12,083 (-3.2%) from 2024

Operations
Liabilities / Revenue83rd percentileNet Margin35th percentile

Revenue

Down

$905,702

Down $49,821 (-5.2%) from 2024

Expenses

Down

$918,554

Down $213,354 (-19%) from 2024

Net Income

Up

-$12,852

Up $163,533 (+93%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,216,228Liabilities 2012: $190,968Net Assets 2012: $1,025,2602012Assets 2013: $1,146,778Liabilities 2013: $289,347Net Assets 2013: $857,4312013Assets 2014: $1,091,249Liabilities 2014: $64,669Net Assets 2014: $1,026,5802014Assets 2021: $1,530,518Liabilities 2021: $360,376Net Assets 2021: $1,170,1422021Assets 2022: $1,432,667Liabilities 2022: $434,287Net Assets 2022: $998,3802022Assets 2023: $953,791Liabilities 2023: $513,382Net Assets 2023: $440,4092023Assets 2024: $907,983Liabilities 2024: $534,621Net Assets 2024: $373,3622024Assets 2025: $901,872Liabilities 2025: $540,593Net Assets 2025: $361,2792025

Highlighted filing

2025

Assets$901,872
Liabilities$540,593
Net Assets$361,279
Open 2025 Filing

Operations Trend

Revenue Growth38th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2012: $555,3832012Expenses 2013: $464,4792013Revenue 2014: $578,014Expenses 2014: $448,450Net Income 2014: $129,5642014Revenue 2021: $878,960Expenses 2021: $686,393Net Income 2021: $192,5672021Revenue 2022: $864,346Expenses 2022: $997,614Net Income 2022: -$133,2682022Revenue 2023: $790,282Expenses 2023: $1,280,497Net Income 2023: -$490,2152023Revenue 2024: $955,523Expenses 2024: $1,131,908Net Income 2024: -$176,3852024Revenue 2025: $905,702Expenses 2025: $918,554Net Income 2025: -$12,8522025

Highlighted filing

2025

Revenue$905,702
Expenses$918,554
Net Income-$12,852
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$901,872
Liabilities
$540,593
Net assets
$361,279
Revenue
$905,702
Expenses
$918,554
Net income
-$12,852
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.90$0.54$0.36$0.91$0.92$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.91$0.53$0.37$0.96$1.13$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.51$0.44$0.79$1.28$0.49
2022Detailed filing. Detailed filing data is available for this year.$1.43$0.43$1.00$0.86$1.00$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.36$1.17$0.88$0.69$0.19
2014Detailed filing. Detailed filing data is available for this year.$1.09$0.06$1.03$0.58$0.45$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.29$0.86$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.19$1.03$0.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 15, 2026
Return Version
2024v5.0
Gross Receipts
$1,024,570
Mission and Program Overview

Mission

The american sephardi federation is a not-for-profit charitable membership organization whose purpose is to promote educational and informational activities about the sephardi culture.

The american sephardi federation preserves, promotes, and perpetuates the rich mosaic history, cultures, and traditions of greater sephardic communities as an essential part of the jewish experience by creating high-profile events, exhibitions, and scholarly and cultural conferences, producing widely-read online and print publications, supporting research, scholarship, the national sephardic library & archives, sephardi house and broome & allen fellows on campuses coast-to-coast, as well as representing the sephardic voice in diplomatic and jewish communal affairs as a member of the conference of presidents of major american jewish organizations, world jewish congress, and the usas chair at the world sephardi federation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$495,209$463,361▼ $31,848
Land, Buildings, and Equipment, Net$263,708$281,551▲ $17,843
Accounts Receivable$92,864$82,747▼ $10,117
Cash and Non-Interest-Bearing Accounts$33,134$48,200▲ $15,066
Inventories for Sale or Use$21,654$21,983▲ $329
Prepaid Expenses and Deferred Charges$1,414$4,030▲ $2,616
Total Assets$907,983$901,872▼ $6,111
Liabilities
Accounts Payable and Accrued Expenses$534,621$540,593▲ $5,972
Total Liabilities$534,621$540,593▲ $5,972
Net Assets / Fund Balance
Net Assets With Donor Restrictions$671,134$467,302▼ $203,832
Net Assets Without Donor Restrictions$-297,772$-106,023▲ $191,749
Total Net Assets Fund Balance$373,362$361,279▼ $12,083
Total Liabilities and Net Assets / Fund Balance$907,983$901,872▼ $6,111

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$239,544$702,921$942,465
Equipment$42,007$43,208$85,215

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$498,253$18,953▲ $31,299$85,144$463,361
2023$490,795-▲ $82,500$75,042$498,253
2022$600,000$3,556▼ $46,514$66,247$490,795
2021$617,656$42,957▲ $1,681$62,294$600,000
2020$464,768$10,000▲ $246,708$103,820$617,656
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Jason GubermanExecutive Di$100,000$100,000

Board Members and Trustees

NameTitle
Mike NassimiChairman
David DangoorPresident
Arthur GodivaBoard Member
Bruce SlovinBoard Member
Carlos BenaimBoard Member
Carlos M GutierrezBoard Member
David LavipourBoard Member
Denise CohenBoard Member
Dr Alan MatarassoBoard Member
Edmund ShamsiBoard Member
Eli GabayBoard Member
Ephraim IsaacBoard Member
Jane GerberBoard Member
Jeff BejaBoard Member
Jimmy EzraBoard Member
Joe HalioBoard Member
Jonathan SharbaniBoard Member
Lauren GibiBoard Member
Leon L LevyBoard Member
Marc GueronBoard Member
Martin EliasBoard Member
Murray FarashBoard Member
Nina WeinerBoard Member
Norman BenzaquenBoard Member
Norris WolffBoard Member
Oded HalahmyBoard Member
Osnat GadBoard Member
Rabbi Elie AbadieBoard Member
Rafael FouzailoffBoard Member
Richard AltmanBoard Member
Solomon Vaz DiasBoard Member
Yvette BaileyBoard Member
Joel MarcusCounsel
Robert ShashaTreasurer
Carole BasriVice Preside
Gwen ZuaresVice Preside
Raquel Laredo BenatarVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$795,071
Program Service Revenue
$53,535
Investment Income
$30,590
Other Revenue
$26,506
All Other Contributions
$662,336
Change in Net Assets
$-12,852

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$42,000Fair Market Value
Total Noncash Contributions1$42,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$596,023
Salaries, Compensation, and Employee Benefits$272,931
Total Fundraising Expense$104,858
Grants and Similar Amounts Paid$49,600
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$90,004$31,755$18,250$140,009
Current Officers, Directors, Trustees, and Key Employees$60,000$15,000$25,000$100,000
Occupancy$51,893$42,458-$94,351
Grants to Domestic Individuals$49,600--$49,600
Office Expenses$26,097$22,608-$48,705
Fees for Services Accounting-$40,737-$40,737
Depreciation Depletion$13,291$10,875-$24,166
Other Expenses$34,700$22,993$58,299$22,993
Payroll Taxes$11,475$4,360$3,309$19,144
Other Employee Benefits$7,578$6,200-$13,778
Insurance$5,837$4,775-$10,612
Information Technology-$8,787-$8,787
Interest-$6,315-$6,315
Travel-$4,031-$4,031
Fees for Services Legal-$715-$715
Total Functional Expenses$592,087$221,609$104,858$918,554
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$72,473---
Total Events$72,473---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The draft form 990 is reviewed with the board of directors and management at a meeting before the filing due date. A copy is provided to all board members.”

Form 990, Page 6, Part VI, Line 12C

“The agency has a conflict of interest policy that is continuously monitored at regular board meetings and in coordination with the accounts payable policies and procedures.”

Form 990, Page 6, Part VI, Line 15A

“The board and management approve salary for officers and key employees including the executive director by comparing salary and benefits to other non profit agencies similiar in size and function.”

Form 990, Page 6, Part VI, Line 19

“Documents and financial information are made available to the public upon request and via the agency website and mail.”

Filing and Contact Details

Filer

Filer Name
American Sephardi Federation
EIN
23-7338689
Phone
2122948350
Address
15 WEST 16TH STREET, NEW YORK, NY 10011

Signing Officer

Name
David Dangoor
Title
President
Phone
2122948350
Signed
2026-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Guberman
Formed
1973
Legal Domicile
Ny
Voting Board Members
37
Independent Board Members
37
Employees
3
Volunteers
5

Preparer

Firm
Chiong & Wan Cpas Pc
Address
485 MADISON AVE STE 1600, NEW YORK, NY 10022
Preparer
Joseph Wan CPA
Phone
2127520854
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The american sephardi federation preserves, promotes, and perpetuates the rich mosaic history, cultures, and traditions of greater sephardic communities as an essential part of the jewish experience by creating high-profile events, exhibitions, and scholarly and cultural conferences, producing widely-read online and print publications, supporting research, scholarship, the national sephardic library & archives, sephardi house and broome & allen fellows on campuses coast-to-coast, as well as representing the sephardic voice in diplomatic and jewish communal affairs as a member of the conference of presidents of major american jewish organizations, world jewish congress, and the usas chair at the world sephardi federation.”

Form 990, Page 2, Part III, Line 4D

“Other program services include conferences, theatrical productions, lectures, other cultural programs, national library and a variety of other programs.”

Financial Statement Notes

Schedule D, Page 4, Part XIII

“Collections which were acquired primarily through contributions since the federation's inception are not recognized as assets on the statement of financial position. Proceeds from deaccessions or insurance recoveries, if any, are reflected as an increase in net assets.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0THE AMERICAN SEPHARDI FEDERATION PRESERVES, PROMOTES, AND PERPETUATES THE RICH MOSAIC HISTORY, CULTURES, AND TRADITIONS OF GREATER SEPHARDIC COMMUNITIES AS AN ESSENTIAL PART OF THE JEWISH EXPERIENCE BY CREATING HIGH-PROFILE EVENTS, EXHIBITIONS, AND SCHOLARLY AND CULTURAL CONFERENCES, PRODUCING WIDELY-READ ONLINE AND PRINT PUBLICATIONS, SUPPORTING RESEARCH, SCHOLARSHIP, THE NATIONAL SEPHARDIC LIBRARY & ARCHIVES, SEPHARDI HOUSE AND BROOME & ALLEN FELLOWS ON CAMPUSES COAST-TO-COAST, AS WELL AS REPRESENTING THE SEPHARDIC VOICE IN DIPLOMATIC AND JEWISH COMMUNAL AFFAIRS AS A MEMBER OF THE CONFERENCE OF PRESIDENTS OF MAJOR AMERICAN JEWISH ORGANIZATIONS, WORLD JEWISH CONGRESS, AND THE USAS CHAIR AT THE WORLD SEPHARDI FEDERATION.
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