Celebrating 30 years of helping you give wisely
America's most independent,
assertive charity watchdog

American Friends of Magen David Adom

CharityWatch report issued
January 2024

CharityWatch Grade

Contact Information

American Friends of Magen David Adom
20 W. 36th Street
New York, NY 10018

Other Names


Tax Status




Stated Mission

Supports the life-saving efforts of Magen David Adom in Israel through fundraising and advocacy

View similar charities
Data based on Fiscal Year Ended 12/31/2022

*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

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
American Friends of Magen David Adom
meets governance benchmarks.
American Friends of Magen David Adom
meets transparency benchmarks.
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy

  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
Name: Catherine R. Reed
Title: Chief Executive Officer
Compensation: $425,321
Name: Tamara H. Karu
Title: SE. Dir. & Natl. Dir. of Strategy
Compensation: $344,692
Name: Cindy Cutler
Title: Director of Strategic Philanthropy
Compensation: $265,163

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

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." 

Related Articles

No related articles found