American Friends of Beit Midrash Harel
Public records show a registered, tax-exempt organization in good standing.
What it says it does
We aim to inspire and prepare tomorrow's communal leaders to serve as agents for change within a context of continuity in the Jewish Tradition. The participants in American Friends of Beit Midrash Harel programs will feel modern sensibilities have finally been brought into the religious discourse. Our innovative programs combine an in-depth study of primary and secondary sources of Jewish law as well as public policy. Additionally, the equability between men and women in the study of Jewish sources has not always been given, our organization finds that a value that we hold deeply. The forms that we expect the education to take place are chiefly through lectures, workshops, conferences, and curriculum advising and development.
- Income
- $102,799
- Spending
- $103,458
- Spent on programs
- 100%
- Reserves
- 1.5 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 3
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 25% of charities in its peer group (philanthropy, under $250k).
Reserves
10 of 35Spendable reserves would cover 1.5 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
8 of 15Spending exceeded income by 1% of income.
Income trend
10 of 15Income fell 8% on the year before.
Spending floor
15 of 15100% of spending went to programs and raising each dollar of donations cost 0 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
Fair: 69 out of 100. Higher than 58% of charities in its peer group (philanthropy, under $250k).
Independent board
5 of 250 of 3 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
0 of 5Reports that it does not keep minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
No reported misuse
10 of 10Reports 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)
- $103,458 spent. During 2024 Harold Hefter continued to giving lectures and speaking at conferences throughout the United States. Additionally he hosted virtual events and continued writing. Along those lines he also met with current and future Jewish Communal leaders. He participated in conferences and both formal and informal meetings dedicated to furthering the stated mission of educating thought leaders and the laity in faith communities promoting the study Jewish Tradition in ways that modern people will meaningful. This was also accomplished by providing grants to to Beit Midrash Harel, an organization organized as a not-for-profit entity in Israel that is engaged in a similar mission.
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
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 October 13, 2026.
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 October 13, 2026.
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 October 13, 2026.
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 October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2017.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 21, 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.