2023-11-13T11:50:01-06:00 2022-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 290 W MT PLEASANT AVENUE 3310 LIVINGSTON NJ 07039 990 2022-01-01 133106768 AMERICAN SOCIETY FOR YAD VASHEM INC AMER 2122204304 500 FIFTH AVENUE 42ND FLOOR NEW YORK NY 10110 BARRY LEVINE TREASURER 2122204304 2023-11-09 1 BARRY LEVINE 999009999 1 PAULA VUKSIC P00360739 9732180500 2023-11-09 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z BARRY LEVINE 500 FIFTH AVENUE 42ND FLOOR NEW YORK NY 10110 46274607 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 17 45 0 0 18245882 25027568 0 0 21811730 4250698 -301094 35298 39756518 29313564 16495364 17310260 0 0 2344232 2686928 647829 690262 2198866 1314787 1997475 20802212 22684925 18954306 6628639 98978221 95685751 453682 3409379 98524539 92276372 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 17310260 17310260 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. 1730616 EDUCATIONAL AND OTHER PROGRAMS: VIDEOS AND PUBLICATIONS TO INFORM AND EDUCATE THE PUBLIC CONCERNING THE HOLOCAUST 19040876 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 1 0 0 0 0 0 0 0 1 43 0 1 17 1 0 0 0 0 0 1 1 0 0 0 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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 CHERYL SKURA LIFSHITZ DIRECTOR THROUGH JUNE 2022 1.00 X 0 0 0 CAROLINE MASSEL DIRECTOR 1.00 X 0 0 0 IRA MITZNER DIRECTOR 1.00 X 0 0 0 EDWARD MOSBERG DIRECTOR THROUGH SEPTEMBER 2022 1.00 X 0 0 0 GONEN PARADIS DIRECTOR JOINED JUNE 2022 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 JOINED JUNE 2022 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 JOINED JUNE 2022 1.00 X 0 0 0 LOREN WEISS DIRECTOR JOINED JUNE 2022 1.00 X 0 0 0 HALLE WILF DIRECTOR 1.00 X 0 0 0 STANLEY STONE EXECUTIVE DIRECTOR 40.00 X 324966 0 8238 ZOYA PISARENKO DIRECTOR OF FINANCE THROUGH 06/30 40.00 X 215709 0 10713 RONA GOTTLIB BOCHENEK CFO AS OF 06/01 40.00 X 106643 0 10202 AMY COOPER DEVELOPMENT DIRECTOR 40.00 X 231519 0 16574 CHRIS MORTON DIRECTOR OF PLANNED GIVING 40.00 X 159900 0 5000 SUZANNE SCHWARTZ DIRECTOR, MARKETING AND COMMUNICATIONS 40.00 X 187200 0 5000 DENISE HERSCHBERG SOUTH EAST REGIONAL DIRECTOR 40.00 X 154554 0 11574 SYLVIA MOSKOVITZ WEST COAST REGIONAL DIRECTOR 40.00 X 173500 0 16574 DANA SHAKARCHY TRI STATE REGIONAL DIRECTOR 40.00 X 131273 0 12519 RACHELLE GROSSMAN EVENTS MANAGER 40.00 X 100733 0 16574 1785997 0 112968 11 0 1 0 AB DATA LTD 600 AB DATA DRIVE MILWAUKEE WI 53217 PROFESSIONAL FUNDRAISER 690262 FLOW VIDEO 220 S MAIN ST ROYAL OAK MI 48067 VIDEO PRODUCTION SERVICES 141000 CENTURY DIRECT 15 ENTER LANE ISLANDIA NY 11749 PRINTING SERVICES 131210 3 2779349 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25047386 104644817 20224901 14532411 26594237 18245882 25047386 104644817 24256729 80388088 1754282 1878507 1708498 2450688 1777284 9569259 114214076 0.70380 0.74120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 86768965 4102329 -8625658 1833482 80412154 78689830 6678447 2450688 1050000 86768965 70670095 7224105 1845630 1050000 78689830 67888759 2110298 1932016 1260978 70670095 59917672 6921992 2204289 1155194 67888759 0.91600 0.08400 0 0 144697 138840 5857 57762 52807 4955 10812 OPERATING LEASE LIABILITY 3114623 DUE TO RELATED PARTIES 10 3114633 X 16252495 -12876806 -12876806 29129301 184263 184263 29313564 22500662 0 22500662 184263 184263 22684925 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. 1 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING 17310260 0 0 0 0 0 0 17310260 0 17310260 MIDDLE EAST AND NORTH AFRICA TO SUPPORT THE CRUCIAL EFFORTS OF YAD VASHEM 17225760 WIRE TRANSFER 84500 ART APPRAISAL 1 0 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. PART III ACCOUNTING METHOD: X X X X X 1 AB DATA 600 AB DATA DRIVE MILWAUKEE WI 53217 DIRECT MAILING SOLICITATION 0 1384654 690262 694392 1384654 690262 694392 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 GALA 2814288 2706188 108100 12073 62682 1550 YLA GALA 104441 73161 31280 27777 2918729 2779349 139380 12073 90459 1550 104082 35298 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 1 0 0 0 0 0 0 0 0 STANLEY STONE EXECUTIVE DIRECTOR 324966 0 0 0 0 0 5000 0 3238 0 333204 0 0 0 AMY COOPER DEVELOPMENT DIRECTOR 231519 0 0 0 0 0 5000 0 11574 0 248093 0 0 0 ZOYA PISARENKO DIRECTOR OF FINANCE THROUGH 06/30 115709 0 0 0 100000 0 5000 0 5713 0 226422 0 0 0 SUZANNE SCHWARTZ DIRECTOR, MARKETING AND COMMUNICATIO 187200 0 0 0 0 0 5000 0 0 0 192200 0 0 0 SYLVIA MOSKOVITZ WEST COAST REGIONAL DIRECTOR 173500 0 0 0 0 0 5000 0 11574 0 190074 0 0 0 DENISE HERSCHBERG SOUTH EAST REGIONAL DIRECTOR 154554 0 0 0 0 0 0 0 11574 0 166128 0 0 0 CHRIS MORTON DIRECTOR OF PLANNED GIVING 159900 0 0 0 0 0 5000 0 0 0 164900 0 0 0 PART I, LINE 4A ZOYA PISARENKO, FORMER DIRECTOR, RECEIVED SEVERANCE PAYMENT OF $100,000. X 1 84500 APPRAISAL X 2 795873 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, ELISSA CZUKER AND EDWARD CZUKER - ADINA BURIAN AND LAWRENCE BURIAN - LEONARD WILF, MARK WILF, AND HALLE WILF - JOSEF PARADIS, GONEN PARADIS, DAVID HALPERN, ABBI HALPERN, AND JEREMY HALPERN - JACK A. BELZ, JAN BELZ GROVEMAN AND ANDY GROVEMAN - EDWARD MOSBERG AND BARRY LEVINE 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 18 990 FORM IS AVAILABLE ON ASYV'S WEBSITE AND ON CHARITY NAVIGATOR. WE ALSO PROVIDE IT UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE BY POSTING IT ON ITS WEBSITE AS WELL AS GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, FORMS 990 AS WELL AS THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST, AND GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST AT 500 FIFTH AVENUE, 42ND FLOOR, NEW YORK, NY 10110. FORM 990, PART XII, LINE 2C: THE PROCESS FOR ASSUMING RESPONSIBILITY OVER THE AUDIT OF THE ORGANIZATION AND FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED SINCE THE PRIOR YEAR.