The books, the rules, and who checks them

We ask people to send money to a city they have probably never visited, for families they will never meet. The least we owe them is a clear account of what happened to it.

Year ended 31 August 2024

What went out the door, to the dollar

These are the figures from our Form 990 for the year ended 31 August 2024, the most recent return filed with the United States Internal Revenue Service. All amounts in United States dollars.

$1,151,921
Distributed as aid in the year ended 31 August 2024
96¢
Of every dollar spent went to aid, not to running the fund
$0
Spent on fundraising. We have never run a campaign
Expenditure
CategoryAmount
Grants to organisations and individuals in Israel$1,018,505
Grants to organisations in the United States$133,416
Total programme services$1,151,921
Professional services$36,000
Office expenses$9,814
Accounting fees$1,800
Total management and general$47,614
Fundraising$0
Total expenditure$1,199,535

Income for the year was $1,177,511, all of it from contributions and grants — we hold no investments and earn no programme revenue. Expenditure exceeded income by $22,024, met from reserves, and net assets closed the year at $37,407. There is no endowment. Money that arrives is intended to leave, and it does.

Where every dollar went

96% Programmes
96.0% — Programmes$1,151,921 distributed as aid. No salaries of any kind were paid.
4.0% — Management and general$47,614: professional services, office costs, accounting

Every figure on this page is taken from that return, as filed. You do not have to take our word for any of it — a Form 990 is a public document. Look ours up yourself through the IRS Tax Exempt Organization Search or on ProPublica's Nonprofit Explorer, under EIN 20-5550560. We will also send you the return and our IRS determination letter directly, at no charge, if you write to bepartners@gmail.com.

Controls

The rules we cannot bend

Most of these were adopted after something nearly went wrong. All of them are written down.

Two signatures on every disbursement
No director, officer, committee member or founder may approve or release funds acting alone. This applies without exception, including to emergency releases, which additionally require retrospective board review.
Segregation of duties
The person who approves a case is never the person who executes the payment, and neither reconciles the bank account.
Written conflict-of-interest policy
Any director or committee member connected to an applicant by family, employment, tenancy or business must recuse themselves from the case in full. Recusals are recorded in the minutes.
No compensation to directors
The board is entirely unpaid. Directors receive no salary, stipend, expenses or benefit of any kind from the organisation.
Direct payment wherever possible
Aid is delivered as a store voucher or a payment made directly to the utility, pharmacy, school or landlord. Cash disbursements are the exception and require board-level approval.
Quarterly household review
Every open file is reassessed four times a year. Households whose circumstances have improved come off the list.
Outside accountant
The books and the federal filings are handled by Jacob Glick & Associates L.L.P., an outside CPA firm in Brooklyn with no other relationship to the organisation. Their details are below.

Who checks the books

The fund's accountant

Our bookkeeping and our United States federal filings are handled by an outside firm of certified public accountants. They are not connected to the fund in any other way: no director, officer or committee member has any interest in the practice, and the practice does no other work for us.

You can verify him yourself. The licence number below is a New York State CPA licence, searchable in the public register of the New York State Education Department's Office of the Professions. “Peer reviewed” means that under the AICPA Peer Review Program the practice has its own quality-control systems examined by another independent firm every three years — a check on the accountant, not on us, which is exactly why it is worth knowing.

Jacob Glick & Associates L.L.P.

Certified Public Accountants

  • New York State licence no. 113350
  • Member, New York State Society of CPAs
  • Peer reviewed
3611 14th Ave, Suite 613
Brooklyn, NY 11218
Tel (718) 972-0187 · Fax (718) 436-5997
Office@jacobglickcpa.com

On request

Documents any donor may ask for

Email bepartners@gmail.com and we will send these within two business days. We do not ask why you want them.

IRS determination letter

The letter recognising Partners Charity Fund For Israel as exempt under section 501(c)(3), with our EIN 20-5550560.

Most recent Form 990

Our annual federal information return, as filed. Also publicly available through the IRS Tax Exempt Organization Search.

Annual report & allocations

Programme-by-programme detail, caseload movement, and the reconciliation behind the figures published on this page.

Verify us independently. You can confirm our tax-exempt status yourself, without asking us for anything, by searching EIN 20-5550560 in the IRS Tax Exempt Organization Search at apps.irs.gov/app/eos. We would rather you did.

Together in times of need

Every week begins with the same question.

Whether there is enough in the fund to cover the families already on the list. Your gift is the answer.