AMERICAN FRIENDS OF DBI INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AMERICAN FRIENDS OF DBI INC (EIN 90-0296995)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-14
IRS object ID
202412889349301981
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-14T13:11:39-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN842132088PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HYS TAX AND ACCOUNTING FIRMBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1103 CHESTER AVEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11218ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN900296995EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN FRIENDS OF DBI INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% STUART KURLANDInCareOfNm
Business Name ControlAMERBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11860 EastwoodAddressLine1Txt
CityHIGHLAND PARKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60035ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTUART KURLANDPersonNm
Person TitlePRESIDENT AND DIRECTORPersonTitleTxt
Phone3475892822PhoneNum
Signature2024-10-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHNATHAN BATYROVPreparerPersonNm
PTINP01935268PTIN
Phone3475892822PhoneNum
Preparation2024-10-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTUART KURLANDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1225 W WASHINGTON AVEAddressLine1Txt
CityHIGHLAND PARKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60035ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,163,079GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionSUPPORT OF EDUCATIONAL INSTITUTIONS PRIMARILY THE DARCHEI BINAH INSTITUTE OF ISRAELActivityOrMissionDesc
Voting Members Governing Body0VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$84,407PYContributionsGrantsAmt
CY Contributions Grants$104,775CYContributionsGrantsAmt
PY Program Service Revenue$1,846,103PYProgramServiceRevenueAmt
CY Program Service Revenue$2,058,304CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,930,510PYTotalRevenueAmt
CY Total Revenue$2,163,079CYTotalRevenueAmt
PY Grants And Similar Paid$79,917PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$98,171CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$92,891PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$110,482CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,668,584PYOtherExpensesAmt
CY Other Expenses$1,929,325CYOtherExpensesAmt
PY Total Expenses$1,841,392PYTotalExpensesAmt
CY Total Expenses$2,137,978CYTotalExpensesAmt
PY Revenues Less Expenses$89,118PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$25,101CYRevenuesLessExpensesAmt
Total Assets BOY$90,410TotalAssetsBOYAmt
Total Assets EOY$60,522TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$90,410NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$60,522NetAssetsOrFundBalancesEOYAmt
MissionSUPPORT OF EDUCATIONAL INSTITUTIONS, PRIMARILY THE DARCHEI BINAH INSTITUTE OF ISRAELMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,929,325ExpenseAmt
Grant$98,171GrantAmt
Revenue$2,163,079RevenueAmt
DescSUPPORT OF EDUCATIONAL INSTITUTIONS, PRIMARILY THE DARCHEI BINAH INSTITUTE OF ISRAELDesc
Total Program Service Expenses$1,929,325TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members0GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSTUART KURLANDPersonNm
Phone3475892822PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11860 EASTWOODAddressLine1Txt
CityHIGHLAND PARKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60035ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
STUART KURLAND
PRESIDENT AND DIRECTOR5.000Yes (X)Yes (X)$0$0$0
SHERI KURLAND
SECRETARY AND DIRECTOR1.000Yes (X)Yes (X)$0$0$0
ANN ADLER
DIRECTOR1.000Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$104,775AllOtherContributionsAmt
Total Contributions$104,775TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescDARCHEI BINAH TUITIONDesc
Total Revenue Column$2,058,304TotalRevenueColumnAmt
Exclusion$2,058,304ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,058,304TotalProgramServiceRevenueAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,163,079TotalRevenueColumnAmt
Exclusion$2,058,304ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$98,171TotalAmt
Program Services$98,171ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$102,298TotalAmt
Program Services$102,298ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$8,184TotalAmt
Program Services$8,184ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,000TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$800TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,100TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$29,025TotalAmt
Program Services$29,025ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$274,400TotalAmt
Program Services$274,400ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Program Services$43,994ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescDARCHEI BINAH TUITIONDesc
Total$1,623,000TotalAmt
Program Services$1,623,000ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,137,978TotalAmt
Program Services$2,179,072ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$90,410BOYAmt
EOY$60,522EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$90,410BOYAmt
EOY$60,522EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$90,410BOYAmt
EOY$60,522EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$90,410BOYAmt
EOY$60,522EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$90,410BOYAmt
EOY$60,522EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$25,101ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$36,734CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$101,322CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$44,081CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$84,407CurrentTaxYearMinus1YearAmt
Current Tax Year$104,775CurrentTaxYearAmt
Total$371,319TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,823,675CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,882,833CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,313,738CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,846,103CurrentTaxYearMinus1YearAmt
Current Tax Year$2,058,304CurrentTaxYearAmt
Total$9,924,653TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,860,409CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,984,155CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,357,819CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,930,510CurrentTaxYearMinus1YearAmt
Current Tax Year$2,163,079CurrentTaxYearAmt
Total$10,295,972TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$10,295,972PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,860,409CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,984,155CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,357,819CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,930,510CurrentTaxYearMinus1YearAmt
Current Tax Year$2,163,079CurrentTaxYearAmt
Total$10,295,972TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd
Total501c3 Org0Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part VI Line 11bTHE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS TO DETERMINE ITS A
Part VI Line 11bACCURACY. IT IS THEN AUTHORIZED FOR SUBMISSION TO THE IRS.
Part VI Line 19GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE
Part VI Line 19UPON REQUEST

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