Skip to the page content
Your donations
Passes our checks

The American Friends of Migdal Ohr

EIN 13-3389558 · New York, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair63 out of 100GovernanceStrong95 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Migdal Ohr means "tower of light" in Hebrew and serves as a beacon of hope to thousands of orphaned and neglected children. We serve over 10,000 children every year and raise them to become thriving, successful adults. Migdal Ohr gives children the support and education they need to overcome socio-economic barriers and realize their full potential. Migdal Ohr was established in 1972 by Israel Prize Winner Rabbi Yitzchak Dovid Grossman to ensure that each of Israel's orphaned, abused, and neglected children would have a bright future, regardless of where they came from. Decades later, we remain fervently committed to that mission and dedicated to strengthening Israel's next generation from the ground up

Income
$7.6 million
Spending
$7.7 million
Spent on programs
78%
Reserves
2.5 months of spending
Largest source of income
donations and private grants, 100%
Employees
5
Volunteers
26
Highest pay
$272,003, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 63 out of 100. Higher than 32% of charities in its peer group (youth development, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 2.5 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 0% of income.

  • Income trend

    10 of 15

    Income fell 1% on the year before.

  • Spending floor

    15 of 15

    78% of spending went to programs and raising each dollar of donations cost 14 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 95 out of 100. Higher than 61% of charities in its peer group (youth development, $1m to $10m).

  • Independent board

    25 of 25

    25 of 26 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $6.0 million spent. The American Friends of Migdal Ohr (AFMO) raises essential funds to support the educational and social welfare programs of Migdal Ohr (MO) in Israel. Migdal Ohr serves more than 10,000 orphaned, impoverished, and underprivileged annually, providing a full continuum of care from infancy through adulthood. AFMO program service expenses consist of approved grants to Migdal Ohr institutions and initiatives in Israel. These funds directly support programs across three university-sized campuses the largest of which is in Migdal HaEmek, and over 160 youth clubs and centers operating nationwide. AFMO's support advances national-scale initiatives that empower Israel's underprivileged populations and build a stronger, more resilient future for the country. These are not overhead expenses for AFMO operations in New York, but direct program grants essential to Migdal Ohr's continued operation and growth in Israel. Migdal Ohr's programs are structured around three core pillars: Essentials: Housing, food, clothing, medical and dental care, therapies, and other personal necessities. Education: Academic instruction, enrichment, mentorship, vocational training, and counseling. Empowerment: Leadership development, civic engagement, and opportunities for advancement that help participants achieve independence and contribute meaningfully to Israeli society. Through these comprehensive programs, Migdal Ohr has produced tens of thousands of alumni who are serving in the army, participating in the workforce, and leading communities and public institutions across Israel.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1987.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.