AMERICAN FRIENDS OF YESHIVAS ALIYOIS ELIYAHU INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
AMERICAN FRIENDS OF YESHIVAS ALIYOIS ELIYAHU INC (EIN 22-3154104)
Tax period
2021-09-01 to 2022-08-31
Filed
2023-07-17
IRS object ID
202311989349302366
Schema version
2021v4.0
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)
Return2023-07-17T16:37:16-04:00ReturnTs
Tax Period End2022-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464245481PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GERSHON BIEGELEISEN & CO CPAS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1111 MADISON AVEAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223154104EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN FRIENDS OF YESHIVA ALIYOISBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone7328866311PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1111 MADISON AVENUEAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonYECHEZKEL HALPERNPersonNm
Person TitleSECRETARYPersonTitleTxt
Signature2022-07-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstYECHEZKELPersonFirstNm
Person LastHALPERNPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGERSHON BIEGELEISENPreparerPersonNm
PTINP00117676PTIN
Phone7328866311PhoneNum
Preparation2023-07-06PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerYECHEZKEL HALPERNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line129 EIGHTH STREETAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$454,634GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1991FormationYr
Legal Domicile StateNJLegalDomicileStateCd
Activity Or MissionTO PROMOTE HIGHER JEWISH EDUCATION.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$438,549PYContributionsGrantsAmt
CY Contributions Grants$454,634CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$438,549PYTotalRevenueAmt
CY Total Revenue$454,634CYTotalRevenueAmt
PY Grants And Similar Paid$434,700PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$409,865CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$1,612CYTotalFundraisingExpenseAmt
PY Other Expenses$172PYOtherExpensesAmt
CY Other Expenses$2,774CYOtherExpensesAmt
PY Total Expenses$434,872PYTotalExpensesAmt
CY Total Expenses$412,639CYTotalExpensesAmt
PY Revenues Less Expenses$3,677PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$41,995CYRevenuesLessExpensesAmt
Total Assets BOY$5,567TotalAssetsBOYAmt
Total Assets EOY$47,562TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,567NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$47,562NetAssetsOrFundBalancesEOYAmt
MissionTO PROMOTE HIGHER JEWISH EDUCATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$409,865ExpenseAmt
Grant$409,865GrantAmt
DescPROMOTES EDUCATION BY RAISING FUNDS FOR DISTRIBUTION TO SCHOOLS OF HIGHER EDUCATION AND TALMUDIC RESEARCH LOCATED IN THE U.S. AND ABROAD.Desc
Total Program Service Expenses$409,865TotalProgramServiceExpensesAmt
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
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
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 BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonORGANIZATIONPersonNm
Phone7328866311PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1111 MADISON AVENUEAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
YECHEZKEL HALPERN
SECRETARY5.00Yes (X)$0$0$0
ASHER S JACOBS
OFFICER3.00Yes (X)$0$0$0
DAVID ROSENBAUM
OFFICER3.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$454,634AllOtherContributionsAmt
Total Contributions$454,634TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$454,634TotalRevenueColumnAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$15,550TotalAmt
Program Services$15,550ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$394,315TotalAmt
Program Services$394,315ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,000TotalAmt
Management And General$1,000ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$23TotalAmt
Management And General$23ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,612TotalAmt
Fundraising$1,612FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
BANK CHARGES$108$108
LICENSES AND FEES$31$31

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$412,639TotalAmt
Program Services$409,865ProgramServicesAmt
Management And General$1,162ManagementAndGeneralAmt
Fundraising$1,612FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$5,567BOYAmt
EOY$47,562EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,567BOYAmt
EOY$47,562EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,567BOYAmt
EOY$47,562EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,567BOYAmt
EOY$47,562EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,567BOYAmt
EOY$47,562EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$41,995ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$661,218CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$483,577CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$399,069CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$438,549CurrentTaxYearMinus1YearAmt
Current Tax Year$454,634CurrentTaxYearAmt
Total$2,437,047TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$661,218CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$483,577CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$399,069CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$438,549CurrentTaxYearMinus1YearAmt
Current Tax Year$454,634CurrentTaxYearAmt
Total$2,437,047TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$396,036SubstantialContributorsTotAmt
Public Support Total170$2,041,011PublicSupportTotal170Amt
Total Support$2,437,047TotalSupportAmt
Public Support CY1700.83750PublicSupportCY170Pct
Public Support PY1700.85000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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 MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionMIDDLE EASTRegionTxt
Offices1OfficesCnt
Employee1EmployeeCnt
Type Of Activities ConductedEDUCATIONALTypeOfActivitiesConductedTxt
Specific Services ProvidedEDUCATIONALSpecificServicesProvidedTxt
Region Total Expenditures$394,315RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices1SubtotalOfficesCnt
Subtotal Employees1SubtotalEmployeesCnt
Total Office1TotalOfficeCnt
Total Employee1TotalEmployeeCnt
Subtotal Spent$394,315SubtotalSpentAmt
Total Spent$394,315TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (3 entries)

Purpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
EDUCATIONAL$268,115CASH
EDUCATIONAL$116,200CASH
EDUCATIONAL$10,000CASH
FieldValueIRS element (for citing)
Total501c3 Org3Total501c3OrgCnt
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE F, PAGE 1, PART I, LINE 2AGENT DISBURSES FUNDS AFTER APPROVED.
SCHEDULE F, PAGE 1, PART I, LINE 3MIDDLE EAST 394,315 0

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1CONG TORAH VCHESEDBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1434 2ND STAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
FieldValueIRS element (for citing)
Recipient EIN271414525RecipientEIN
IRC Section501C3IRCSectionDesc
Cash Grant$7,200CashGrantAmt
FieldValueIRS element (for citing)
Total501c3 Org4Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE BOARD MEETS TO REVIEW THE RETURN PRIOR TO FILING
FORM 990, PAGE 6, PART VI, LINE 12COUR ORGANIZATION DISTRIBUTES A MEMO ANNUALLY TO MAKE SURE THAT ALL RELEVANT PARTIES ARE AWARE OF OUR POLICY AND TO ENSURE THAT WE HAVE CURRENT INFORMATION REGARDING ANY CONFLICTS OF INTEREST. THESE POLICIES ARE TO ENSURE THAT THE PARTIES OF THE CONFLICT ARE UNABLE TO PARTICIPATE OR INFLUENCE THE ORGANIZATION'S DECISION MAKING PROCESS WITH REGARD TO SUCH MATTERS.
FORM 990, PAGE 6, PART VI, LINE 15ACURRENTLY ALL OFFICERS ARE ON A VOLUNTEER BASIS. THERE ARE NO SALARIES PAID TO ANY OFFICERS.
FORM 990, PAGE 6, PART VI, LINE 15BCURRENTLY ALL OFFICERS ARE ON A VOLUNTEER BASIS. THERE ARE NO SALARIES PAID TO ANY OFFICERS.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS AND ORGANIZATION POLICIES ARE AVAILABLE TO THE PUBLIC UPON REQUEST.

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