Civic Intelligence

American Friends of Nefesh Hachaim Inc

EIN 45-1675013 • 501(c)3 • Philadelphia, PA

Profile

To support religious study and worship among members of the jewish faith through giving grants to religious institutions

8233 Dorcas StreetPhiladelphia, PA 19152

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

17th percentile

-36%

Higher net margin than 17% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

13th percentile

-85%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

-3.5%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$8,120

Down $45,875 (-85%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$8,120

Down $45,875 (-85%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin17th percentile

Revenue

Down

$127,814

Down $4,680 (-3.5%) from 2023

Expenses

Up

$173,689

Up $48,263 (+38%) from 2023

Net Income

Down

-$45,875

Down $52,943 (-749%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$60K$40K$20K$0Assets 2016: $5,510Net Assets 2016: $5,5102016Assets 2017: $8,216Net Assets 2017: $8,2162017Assets 2018: $15,608Net Assets 2018: $15,6082018Assets 2019: $6,830Net Assets 2019: $6,8302019Assets 2020: $7,830Net Assets 2020: $7,8302020Assets 2021: $50,513Net Assets 2021: $50,5132021Assets 2022: $46,927Net Assets 2022: $46,9272022Assets 2023: $53,995Net Assets 2023: $53,9952023Assets 2024: $8,120Net Assets 2024: $8,1202024

Highlighted filing

2024

Assets$8,120
Liabilities-
Net Assets$8,120
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

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

$200K$100K$0-$100KRevenue 2016: $63,715Expenses 2016: $64,956Net Income 2016: -$1,2412016Revenue 2017: $81,707Expenses 2017: $79,001Net Income 2017: $2,7062017Revenue 2018: $73,640Expenses 2018: $66,248Net Income 2018: $7,3922018Revenue 2019: $85,310Expenses 2019: $94,088Net Income 2019: -$8,7782019Revenue 2020: $68,614Expenses 2020: $67,614Net Income 2020: $1,0002020Revenue 2021: $147,308Expenses 2021: $104,625Net Income 2021: $42,6832021Revenue 2022: $154,358Expenses 2022: $157,944Net Income 2022: -$3,5862022Revenue 2023: $132,494Expenses 2023: $125,426Net Income 2023: $7,0682023Revenue 2024: $127,814Expenses 2024: $173,689Net Income 2024: -$45,8752024

Highlighted filing

2024

Revenue$127,814
Expenses$173,689
Net Income-$45,875
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,120
Liabilities
-
Net assets
$8,120
Revenue
$127,814
Expenses
$173,689
Net income
-$45,875
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.08$0.08$1.28$1.74$0.46
2023Detailed filing. Detailed filing data is available for this year.$0.54$0.54$1.32$1.25$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.47$0.47$1.54$1.58$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.51$0.51$1.47$1.05$0.43
2020Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.69$0.68$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.85$0.94$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.16$0.16$0.74$0.66$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.82$0.79$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.06$0.06$0.64$0.65$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 11, 2025
Return Version
2024v5.1
Gross Receipts
$127,814
Mission and Program Overview

Mission

To support religious study and worship among members of the jewish faith through giving grants to religious institutions

Program Services

DescriptionGrantsExpenses
SUPPORTED RELIGIOUS STUDY AND WORSHIP AMONG MEMBERS OF THE JEWISHFAITH THROUGH GRANTS TO RELIGIOUS INSTITUTIONS$162,000$162,000
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ELIE MILLERPresident-$0--
ELLIOT A LIBERMANOfficer-$0--
JEFFREY MICHAEL SILVERMANOfficer-$0--
BENJAMIN MOSHE MAZEROfficer-$0--
JONATHAN DAVID RABINSecretary-$0--
SAMSON ADLERTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
American Friends of Nefesh Hachaim Inc
EIN
45-1675013
Phone
7183953613
Address
8233 DORCAS STREET, PHILADELPHIA, PA 19152

Signing Officer

Name
Elie Miller
Title
President
Phone
7183953613
Signed
2025-06-11
Discuss with paid preparer
Yes

Preparer

Firm
Yehuda Gutwein CPA
Address
1632 42ND ST, BROOKLYN, NY 11204
Preparer
Yehuda Gutwein
Phone
7188193680
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 10

“General support; educational; kollel nefesh hachaim: 6 zichron yaakov street, jerusalem, il, ; none, 162000.”

Form 990EZ, Part I, Line 16

“FEES 804.”

Form 990EZ, Part I, Line 16

“OFFICE 138.”

Form 990EZ, Part I, Line 16

“TRAVEL 9597.”

Raw XML Appendix182 raw XML fields

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

Path#Value
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IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ELIE MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ELLIOT A LIBERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JEFFREY MICHAEL SILVERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BENJAMIN MOSHE MAZER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JONATHAN DAVID RABIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5SAMSON ADLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1OFFICER
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
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IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt010539
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO SUPPORT RELIGIOUS STUDY AND WORSHIP AMONG MEMBERS OF THE JEWISH FAITH THROUGH GIVING GRANTS TO RELIGIOUS INSTITUTIONS
IRS990EZ/ProgramServiceRevenueAmt00
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd0X
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0162000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0162000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0173689
IRS990EZ/TotalProgramServiceExpensesAmt0162000
IRS990EZ/TotalRevenueAmt0127814
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0127811
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0132418
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0154352
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt068614
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0630502
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03
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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt086
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97580
IRS990ScheduleA/PublicSupportCY509Pct00
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IRS990ScheduleA/PublicSupportTotal170Amt0615312
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IRS990ScheduleA/SubstantialContributorsTotAmt015190
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt068614
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0630502
IRS990ScheduleA/TotalSupportAmt0630588
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GENERAL SUPPORT; EDUCATIONAL; KOLLEL NEFESH HACHAIM: 6 ZICHRON YAAKOV STREET, JERUSALEM, IL, ; NONE, 162000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FEES 804.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICE 138.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRAVEL 9597.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIE MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07183953613
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN FRIENDS OF NEFESH HACHAIM INC
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ReturnHeader/Filer/EIN0451675013
ReturnHeader/Filer/PhoneNum07183953613
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ReturnHeader/ReturnTs02025-06-20T06:42:02-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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