2024-11-13T11:59:22-06:00 2023-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 180 PARK AVENUE SUITE 200 FLORHAM PARK NJ 07932 990 2023-01-01 133106768 AMERICAN SOCIETY FOR YAD VASHEM INC AMER 2122204304 500 FIFTH AVENUE 42ND FLOOR NEW YORK NY 10110 IRA DRUKIER TREASURER 2122204304 2024-11-12 1 1 PAULA VUKSIC P00360739 9732180500 2024-11-12 2023 2024-10-15 13:58:12Z IRA DRUKIER 500 FIFTH AVENUE 42ND FLOOR NEW YORK NY 10110 30358902 0 X WWW.YADVASHEMUSA.ORG X 1981 NY THE PURPOSES OF AMERICAN SOCIETY FOR YAD VASHEM, INC. INCLUDE CONDUCTING RESEARCH, PUBLISHING AND DISTRIBUTING BOOKS, AND OTHERWISE EDUCATING THE PUBLIC ABOUT THE EVENTS OF THE HOLOCAUST AND ENGAGING IN OTHER ACTIVITIES SERVING AS A MEMORIAL TO THE VICTIMS OF THE HOLOCAUST. IN FURTHERANCE OF ITS CHARITABLE AND EDUCATIONAL PURPOSES, ASYV MAY DISTRIBUTE FUNDS TO SUPPORT PROGRAMS AND PROJECTS OF OTHER ORGANIZATIONS, AGENCIES, AND INSTITUTIONS THAT ENGAGE IN HOLOCAUST EDUCATION AND REMEMBRANCE ACTIVITIES, INCLUDING BUT NOT LIMITED TO YAD VASHEM, THE WORLD HOLOCAUST REMEMBRANCE CENTER. 45 45 16 45 0 0 25027568 11228415 0 0 4250698 2283701 35298 -203684 29313564 13308432 17310260 11249842 0 0 2686928 4237179 690262 616401 2818177 1997475 2264381 22684925 18367803 6628639 -5059371 95685751 101850895 3409379 4633874 92276372 97217021 X ASYV ADVANCES HOLOCAUST EDUCATION, RESEARCH, DOCUMENTATION, AND COMMEMORATION BY OFFERING PROGRAMMING DESIGNED TO ENGAGE A BROAD COMMUNITY OF CARING INDIVIDUALS TO LEARN ABOUT THE HOLOCAUST, DISTRIBUTING BOOKS AND EDUCATIONAL MATERIALS ADDRESSING THE HOLOCAUST, AND ENGAGING IN OTHER ACTIVITIES INTENDED TO EDUCATE THE PUBLIC ABOUT THE HOLOCAUST AND MEMORIALIZE ITS VICTIMS. IN FURTHERANCE OF ITS CHARITABLE AND EDUCATIONAL PURPOSES, ASYV MAY DISTRIBUTE FUNDS TO SUPPORT PROGRAMS AND PROJECTS OF OTHER ORGANIZATIONS, AGENCIES, AND INSTITUTIONS THAT ENGAGE IN HOLOCAUST EDUCATION AND REMEMBRANCE ACTIVITIES, INCLUDING BUT NOT LIMITED TO YAD VASHEM, THE WORLD HOLOCAUST REMEMBRANCE CENTER. 0 0 11249842 11249842 YAD VASHEM - WORLD HOLOCAUST REMEMBRANCE CENTER: THE ORGANIZATION PROVIDES GRANT FUNDING TO YAD VASHEM, THE WORLD HOLOCAUST REMEMBRANCE CENTER, ENTRUSTED WITH THE TASK OF COMMEMORATING, DOCUMENTING, RESEARCHING AND EDUCATING ABOUT THE HOLOCAUST: REMEMBERING THE SIX MILLION JEWS MURDERED BY THE GERMAN NAZIS AND THEIR COLLABORATORS, THE DESTROYED JEWISH COMMUNITIES, AND THE GHETTO AND RESISTANCE FIGHTERS. 2412340 EDUCATIONAL PROGRAMMING TO INFORM AND EDUCATE THE PUBLIC CONCERNING THE HOLOCAUST 13662182 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 1 1 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 45 0 1 16 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 45 45 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY MD MA MI MN NH NJ NM NY NC ND OR OR PA RI SC TN UT VA WV WI X X X RONA GOTTLIB BOCHENEK 2122204304 500 FIFTH AVENUE 42ND FLOOR NEW YORK NY 10110 LEONARD A WILF CHAIRMAN EMERITUS 5.00 X X 0 0 0 ADINA BURIAN CO-CHAIR 5.00 X X 0 0 0 MARK MOSKOWITZ CO-CHAIR 5.00 X X 0 0 0 BARRY LEVINE TREASURER 5.00 X X 0 0 0 FRED ZEIDMAN ASSISTANT TREASURER 5.00 X X 0 0 0 MARK WILF SECRETARY 5.00 X X 0 0 0 DR MIRIAM ADELSON DIRECTOR 1.00 X 0 0 0 NEIL DAVIDOWITZ DIRECTOR 1.00 X 0 0 0 SOPHIE KRAKOWSKI DIRECTOR 1.00 X 0 0 0 JACK A BELZ DIRECTOR 1.00 X 0 0 0 MELVIN BUKIET DIRECTOR 1.00 X 0 0 0 LAWRENCE J BURIAN DIRECTOR 1.00 X 0 0 0 LESTER CROWN DIRECTOR 1.00 X 0 0 0 EDWARD CZUKER DIRECTOR 1.00 X 0 0 0 SUSANNE CZUKER DIRECTOR 1.00 X 0 0 0 IRA DRUKIER DIRECTOR 1.00 X 0 0 0 PHILLIP FRIEDMAN DIRECTOR 1.00 X 0 0 0 JOSH GELNICK DIRECTOR 1.00 X 0 0 0 ANDREW J GROVEMAN DIRECTOR 1.00 X 0 0 0 JAN BELZ GROVEMAN DIRECTOR 1.00 X 0 0 0 ABBI HALPERN DIRECTOR 1.00 X 0 0 0 COLIN HALPERN DIRECTOR 1.00 X 0 0 0 DAVID HALPERN DIRECTOR 1.00 X 0 0 0 JEREMY HALPERN DIRECTOR 1.00 X 0 0 0 HARRY KARTEN DIRECTOR 1.00 X 0 0 0 CAROLINE MASSEL DIRECTOR 1.00 X 0 0 0 IRA MITZNER DIRECTOR 1.00 X 0 0 0 GONEN PARADIS DIRECTOR 1.00 X 0 0 0 JOSEF PARADIS DIRECTOR 1.00 X 0 0 0 JACK H PECHTER DIRECTOR 1.00 X 0 0 0 ALAN PINES DIRECTOR 1.00 X 0 0 0 DR ROMANA PRIMUS DIRECTOR 1.00 X 0 0 0 BARRY RUBENSTEIN DIRECTOR 1.00 X 0 0 0 MARILYN RUBENSTEIN DIRECTOR 1.00 X 0 0 0 KAREN SANDLER DIRECTOR 1.00 X 0 0 0 SAM SHAMIE DIRECTOR 1.00 X 0 0 0 RACHEL SHNAY DIRECTOR 1.00 X 0 0 0 DR AXEL STAWSKI DIRECTOR 1.00 X 0 0 0 LILI STAWSKI DIRECTOR 1.00 X 0 0 0 DAVID STERLING DIRECTOR 1.00 X 0 0 0 PETER TILL DIRECTOR 1.00 X 0 0 0 BENJAMIN WARREN DIRECTOR 1.00 X 0 0 0 LOREN WEISS DIRECTOR 1.00 X 0 0 0 HALLE WILF OSHINSKY DIRECTOR 1.00 X 0 0 0 STANLEY STONE EXECUTIVE DIRECTOR 40.00 X 399235 0 10746 RONA GOTTLIB BOCHENEK CFO 40.00 X 225245 0 12513 AMY COOPER DEVELOPMENT DIRECTOR 40.00 X 282575 0 17513 SUZANNE SCHWARTZ DIRECTOR, MARKETING AND CO 40.00 X 196560 0 5000 CHRIS MORTON DIRECTOR OF PLANNED GIVING 40.00 X 170888 0 11550 DENISE HERSCHBERG SOUTH EAST REGIONAL DIRECT 40.00 X 161950 0 12513 SYLVIA MOSKOVITZ WEST COAST REGIONAL DIRECT 40.00 X 182000 0 17513 DANA SHAKARCHY TRI STATE REGIONAL DIRECTO 40.00 X 180690 0 17513 1799143 0 104861 8 0 1 0 AB DATA 600 AB DATA DRIVE MILWAUKEE WI 53217 PROFESSIONAL FUNDRAISER 616402 NEW YORK CITY OPERA 142 WEST 57TH STREET NEW YORK NY 10019 EVENT VENUE 207516 ADVANTAGES 5835 UTOPIA PARKWAY FRESH MEDOWS NY 11365 PRINTING SERVICES 105516 MORGAN LEWIS & BOCKIUS LLP 1701 MARKET STREET PHILADELPHIA PA 19103 LEGAL SERVICES 103288 4 402982 10825433 2520454 11228415 2279109 2279109 16736378 16731786 4592 4592 4592 115000 402982 318684 -203684 -203684 13308432 0 0 2080017 11249842 11249842 1775387 524068 489684 761635 1139783 467090 297413 375280 254491 86527 68713 99251 309218 105134 83489 120595 758300 257822 204741 295737 242790 242790 55135 15520 39615 616401 616401 221481 221481 497706 323368 174338 73361 36680 36681 167461 108796 31190 27475 439326 109832 175730 153764 72535 31190 3627 37718 5092 5092 45699 36559 9140 VENUE, CATERING, AND EN 386794 282189 104605 SUPPLIES 18615 9121 7446 2048 LICENSES AND FEES 13610 5140 5596 2874 DUES AND SUBSCRIPTIONS 8484 6787 1697 16292 6517 9775 18367803 13662182 1887444 2818177 8118233 6916311 9017361 6925362 133588 37971 202459 196739 10812 5720 75264911 83582846 1727794 3140846 2654891 95685751 101850895 294746 1918498 3114633 2715376 3409379 4633874 X 76191892 82990541 16084480 14226480 92276372 97217021 95685751 101850895 -5059371 10000020 0 X 0 1 X 1 0 X 14532411 26594237 18245882 25047386 11211974 95631890 14532411 26594237 18245882 25047386 11211974 95631890 21577470 74054420 1878507 1708498 2450688 1777284 2279109 10094086 105725976 0.70040 0.70380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 80412154 3685763 12283721 5656774 90724864 86768965 4102329 -8625658 1833482 80412154 78689830 6678447 2450688 1050000 86768965 70670095 7224105 1845630 1050000 78689830 67888759 2110298 1932016 1260978 70670095 0.92560 0.07440 0 0 144697 142367 2330 57762 54372 3390 5720 OPERATING LEASE LIABILITY 2715376 2715376 X 23280243 10000020 43272 150000 10193292 13086951 221481 221481 13308432 18339594 43272 150000 193272 18146322 221481 221481 18367803 PART V, LINE 4: BOARD-DESIGNATED AND DONOR-DESIGNATED ENDOWMENT FUNDS ARE SUBJECT TO APPROPRIATION FOR EXPENDITURE BY ASYV IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY THE NEW YORK PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT AND ANY APPLICABLE GIFT INSTRUMENT. SUCH FUNDS ARE USED TO SUPPORT ASYV'S CHARITABLE AND EDUCATIONAL PURPOSES OF HOLOCAUST EDUCATION AND REMEMBRANCE. PART X, LINE 2: ASYV QUALIFIES AS A TAX-EXEMPT, NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ASYV RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX BENEFITS IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, INCOME TAXES. UNDER THAT GUIDANCE, ASYV ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES, AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX BENEFITS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF ASYV AND HAS CONCLUDED THAT NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS HAD BEEN TAKEN. PART XI, LINE 2D - OTHER ADJUSTMENTS: ALLOWANCE FOR DOUBTFUL ACCOUNTS 150,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: ALLOWANCE FOR DOUBTFUL ACCOUNTS 150,000. 1 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 11249842 0 0 0 0 0 0 11249842 0 11249842 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, TO SUPPORT THE CRUCIAL EFFORTS OF YAD VASHEM 11249842 WIRE TRANSFER 0 1 1 0 0 0 0 0 PART I, LINE 2: ASYV GRANTS FUNDS IN ACCORDANCE WITH PROCEDURES DESIGNED TO ENSURE THE CHARITABLE USE OF ALL SUCH FUNDS, INCLUDING THROUGH PRE-GRANT INQUIRIES TO DETERMINE THE PROPOSED USE OF GRANTED FUNDS, AND MAINTAINS CLOSE RELATIONSHIPS WITH GRANTEES TO MONITOR SUCH USE. PART I, LINE 3: THE ACCOUNTING METHOD USED TO ACCOUNT FOR EXPENITURES IS THE ACCRUAL METHOD. X X X X X 1 AB DATA 600 AB DATA DRIVE MILWAUKEE WI 53217 DIRECT MAILING SOLICITATION 1 1050063 616401 433662 1050063 616401 433662 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY GALASUGIHARA CONCERT 343588 273588 70000 61489 25300 170742 YLA GALA 174394 129394 45000 7500 52853 800 517982 402982 115000 68989 78153 171542 318684 -203684 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE AGREEMENT WITH A.B. DATA DISTINGUISHES BETWEEN PAYMENTS FOR PROFESSIONAL FUNDRAISING SERVICES FROM EXPENSE PAYMENTS AND REIMBURSEMENTS, AS FOLLOW: CONSULTATION MONTHLY FEE OF $6,000 PER MONTH, PACKAGE DEVELOPMENT FEES BETWEEN $2,000 AND $4,000 FOR EACH NEW DONOR ACQUISITION PACKAGE, AND BETWEEN $500 AND $3,000 FOR EACH RENEWAL OR SPECIAL APPEAL MAILING DEVELOPED. TRAVEL AND OTHER REASONABLE AND NECESSARY BUSINESS EXPENSES INCURRED ON BEHALF OF THE CLIENT, SUCH AS OVERNIGHT DELIVERIES, ARE BILLED TO CLIENT AT COST. INDIVIDUAL EXPENSES OF $250 REQUIRE THE APPROVAL OF ORGANIZATION. X X X X 0 0 0 0 0 0 0 1 0 STANLEY STONE EXECUTIVE DIRECTOR 339235 0 30000 0 30000 0 5000 0 5746 0 409981 0 0 0 AMY COOPER DEVELOPMENT DIRECTOR 247031 0 0 0 35544 0 5000 0 12513 0 300088 0 0 0 RONA GOTTLIB BOCHENEK CFO 186883 0 11000 0 27362 0 0 0 12513 0 237758 0 0 0 SUZANNE SCHWARTZ DIRECTOR, MARKETING AND CO 195660 0 0 0 900 0 5000 0 0 0 201560 0 0 0 SYLVIA MOSKOVITZ WEST COAST REGIONAL DIRECT 167766 0 0 0 14234 0 5000 0 12513 0 199513 0 0 0 DANA SHAKARCHY TRI STATE REGIONAL DIRECTO 167688 0 0 0 13002 0 5000 0 12513 0 198203 0 0 0 CHRIS MORTON DIRECTOR OF PLANNED GIVING 137838 0 0 0 33050 0 5000 0 6550 0 182438 0 0 0 DENISE HERSCHBERG SOUTH EAST REGIONAL DIRECT 146424 0 0 0 15526 0 0 0 12513 0 174463 0 0 0 PART I, LINE 7 THE EXECUTIVE COMMITTEE DETERMINES IF A BONUS IS APPROPRIATE AND THE AMOUNT TO BE PAID. X 1 2520454 AVERAGE SELLING PRICE 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN B. FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING BOARD MEMBERS HAVE A FAMILY RELATIONSHIP: MARILYN RUBENSTEIN AND BARRY RUBENSTEIN - SUSANNE CZUKER AND EDWARD CZUKER - ADINA BURIAN AND LAWRENCE BURIAN - LEONARD WILF, MARK WILF, AND HALLE WILF OSHINSKY - JOSEF PARADIS, GONEN PARADIS, DAVID HALPERN, ABBI HALPERN, AND JEREMY HALPERN - JACK A. BELZ, JAN BELZ GROVEMAN AND ANDY GROVEMAN. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. PRIOR TO FILING THE FORM 990, THE RETURN IS MADE AVAILABLE TO THE AUDIT COMMITTEE FOR THEIR REVIEW AND APPROVAL. THE ORGANIZATION FORWARDS ANY QUESTIONS OR COMMENTS TO THE ACCOUNTING FIRM AND A FINAL VERSION IS DISTRIBUTED TO ALL BOARD MEMBERS ELECTRONICALLY PRIOR TO FILING THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AMERICAN SOCIETY FOR YAD VASHEM (ASYV) HAS A CONFLICT-OF-INTEREST POLICY, WHICH APPLIES TO ALL DIRECTORS, OFFICERS, AND STAFF. ALL DIRECTORS OF THE BOARD ARE REQUIRED TO SIGN A CONFLICT-OF-INTEREST DISCLOSURE STATEMENT BEFORE THEIR INITIAL TERM AND ANNUALLY AFTER THAT. IN ADDITION, DURING THE YEAR, IF THE DIRECTOR OF THE BOARD BECOMES AWARE OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST INVOLVING THEMSELVES OR SOMEONE AFFILIATED WITH THE ASYV, THEY MUST PROMPTLY NOTIFY THE AUDIT COMMITTEE OF THE BOARD. AFTER DISCLOSURE OF THE EXISTENCE OF A POTENTIAL CONFLICT OF INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE MUST LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS DECIDE IF A CONFLICT OF INTEREST EXISTS. IN THE EVENT THAT A CONFLICT OF INTEREST IS DETERMINED, THE INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, THEY MUST LEAVE THE MEETING DURING THE DELIBERATION OF AND THE VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE INTERESTED PERSON MAY NOT MAKE ANY ATTEMPT TO INFLUENCE IMPROPERLY THE DELIBERATION OR VOTING ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. AN INTERESTED PERSON WILL NOT PARTICIPATE IN DECISION-MAKING ON MATTERS INVOLVING THE CONFLICT, AND THE MINUTES OF THE BOARD COMMITTEE MEETING WILL REFLECT THE BOARD'S DELIBERATION AND VOTING. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS OF ASYV (THE "BOARD") ANNUALLY EVALUATES THE DIRECTOR AND OTHER HIGHLY COMPENSATED EMPLOYEES ON THEIR PERFORMANCE, AND ASKS FOR THEIR INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION. THE COMPENSATION COMMITTEE OF THE BOARD DELEGATES ONE OR MORE INDIVIDUALS TO OBTAIN RESEARCH AND INFORMATION TO MAKE A RECOMMENDATION TO THE FULL BOARD FOR THE COMPENSATION (SALARY AND BENEFITS) OF THE EXECUTIVE DIRECTOR AND OTHER OFFICER/KEY EMPLOYEES BASED ON A REVIEW OF COMPARABILITY DATA. FOR EXAMPLE, THE COMMITTEE SECURES DATA THAT DOCUMENTS COMPENSATION LEVELS AND BENEFITS FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. ASYV ALSO ENGAGED A COMPENSATION CONSULTANT TO PROVIDE INFORMATION ON SALARY RANGES FOR SIMILAR EXECUTIVE DIRECTOR POSITIONS AND GENERAL REVIEW OF ASYV STAFF COMPENSATION AND BENEFITS. TO APPROVE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER HIGHLY COMPENSATED EMPLOYEES THE BOARD DOCUMENTS HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED, IN MINUTES OF THE MEETING DURING WHICH THE COMPENSATION WAS APPROVED. THIS PROCESS WAS LAST UNDERTAKEN IN 2021. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST, AND GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST AT 500 FIFTH AVENUE, 42ND FLOOR, NEW YORK, NY 10110.