Website
Ratings & Metrics
*Why Not Ratable?
CharityWatch is unable to rate this organization due to how it is structured. This does not imply a negative or positive evaluation.
Some charities engage in significant financial transactions with a related organization outside of the U.S. for which sufficient audited financial information is either not available, is not presented in combined form, and/or is not based on U.S. reporting standards. CharityWatch's methodology is not designed to measure how efficiently one entity of a charity grants funds to its affiliates, partners, or related organization(s) outside of the U.S. In many of these cases, the charity is essentially functioning as a U.S. based fundraising arm. Therefore, when applicable, CharityWatch has calculated a Cost to Raise $100 fundraising ratio for such charities.
Please see the Analysts' Notes section for a more detailed explanation and for this organization's Cost to Raise $100, if applicable.
Governance & Transparency
Top Salaries
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Catherine R. Reed | Chief Executive Officer | $425,321 |
| 2 | Tamara H. Karu | SE. Dir. & Natl. Dir. of Strategy | $344,692 |
| 3 | Cindy Cutler | Director of Strategic Philanthropy | $265,163 |
|
1 Name: Catherine R. Reed Title: Chief Executive Officer Compensation: $425,321 |
|
2 Name: Tamara H. Karu Title: SE. Dir. & Natl. Dir. of Strategy Compensation: $344,692 |
|
3 Name: Cindy Cutler Title: Director of Strategic Philanthropy Compensation: $265,163 |
Analysts' Notes
CharityWatch is unable to provide a complete rating of American Friends of Magen David Adom (AFMDA) due to how the organization is structured. AFMDA publishes its own, separate financial statements, and primarily acts as a fundraising arm for its related organization, Magen David Adom (MDA). For this reason, CharityWatch is able to provide a Cost to Raise $100 ratio for AFMDA: For the year-ended 12/31/2022, AFMDA spent a reasonable $11 to raise each $100 in public support. CharityWatch, however, is unable to provide a Program % for AFMDA. According to the AFMDA tax filing for the year ended December 31, 2022, AFMDA reports a transaction of $33,528,056 to MDA (IRS Form 990, Schedule R, Part V, Transactions with Related Organizations). Since this one transaction represents 86.4% of Program Expenses, and 70.4% of Total Expenses, CharityWatch classifies AFMDA as a fundraising arm for its related party, Magen David Adom. Furthermore, according to the American Friends of Magen David Adom (AFMDA) audited financial statements of December 31, 2022 (Note 1, Organization and Nature of Activities): "...AFMDA solicits contributions, which are used to purchase ambulances, medical and other supplies, emergency medical stations, blood service centers, cord blood bank and training for Magen David Adom ("MDA") in Israel. AFMDA is the only authorized tax-exempt fundraising organization in the United States of America for MDA." CharityWatch's methodology is not designed to measure how efficiently one entity of a charity grants funds to one of its partner organizations. For this reason, we do not believe it is fair to publish a Program % for AFMDA alongside those of other charities that conduct their own programs and/or primarily make grants to other, independent charities. |
According to the American Friends of Magen David Adom (AFMDA) audited financial statements of December 31, 2022 (Note 14, Commitments and Contingencies): "A. On November 29, 2020, AFMDA renewed its longstanding relationship with MDA to act as a nationwide organization for the purpose of fundraising for MDA in the territory of the United States of America. This agreement confirms AFMDA's commitment to focus its operations solely on raising funds for MDA. The agreement is for three years commencing January 1, 2021 and will be renewed automatically in three-year periods up to four renewals. B. AFMDA believes it has no material uncertain tax positions as of December 31, 2022 in accordance with Accounting Standards Codification ("ASC") Topic 740, Income Taxes, which provides standards for establishing and classifying any tax provisions for uncertain tax positions. During 2022, AFMDA received two penalty notices from the IRS for late filing of 2014 and 2018 IRS Form 3520s. Management filed abatement letters with the IRS and is awaiting the resolution for the 2018 abatement letter. The IRS denied the abatement request with respect to the 2014 penalty, and AFMDA intends to exercise its appeal rights to pursue the removal of the penalty. Management believes the 2018 abatement and the 2014 appeal will be successful and no liabilities are accrued in the financial statements as of both December 31, 2022 and 2021." |