AMERICAN FRIENDS OF YAD YEMIN INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
AMERICAN FRIENDS OF YAD YEMIN INC (EIN 11-3299083)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-25
IRS object ID
202233299349300503
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)
Return2022-11-25T10:42:17-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN262557761PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HUTMAN & HUTMAN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1435 E COUNTY LINE RDAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP087011426ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN113299083EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN FRIENDS OF YAD YEMIN INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone9178738190PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14920 15TH AVEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11219ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRIKA GINSBURGPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone9178738190PhoneNum
Signature2022-11-23SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRIKAPersonFirstNm
Person LastGINSBERGPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID HUTMAN CPAPreparerPersonNm
PTINP01289685PTIN
Phone7329616272PhoneNum
Preparation2022-11-24PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Initial ReturnYes (X)InitialReturnInd
Principal OfficerRIKA GINSBURGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1114 LEONARD STREETAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,368,858GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1997FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionFUNDS RELIGIOUS EDUCATION INSTITUTIONS BOTH IN THE UNITED STATES AND ABROAD.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$5,201,373PYContributionsGrantsAmt
CY Contributions Grants$6,299,288CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$32,362PYInvestmentIncomeAmt
CY Investment Income$69,570CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,233,735PYTotalRevenueAmt
CY Total Revenue$6,368,858CYTotalRevenueAmt
PY Grants And Similar Paid$4,343,640PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$6,234,500CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$13,322CYTotalFundraisingExpenseAmt
PY Other Expenses$17,634PYOtherExpensesAmt
CY Other Expenses$41,746CYOtherExpensesAmt
PY Total Expenses$4,361,274PYTotalExpensesAmt
CY Total Expenses$6,276,246CYTotalExpensesAmt
PY Revenues Less Expenses$872,461PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$92,612CYRevenuesLessExpensesAmt
Total Assets BOY$2,634,941TotalAssetsBOYAmt
Total Assets EOY$2,774,040TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,634,941NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,774,040NetAssetsOrFundBalancesEOYAmt
MissionFUNDS RELIGIOUS EDUCATION INSTITUTIONS BOTH IN THE UNITED STATES AND ABROAD.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$6,234,500ExpenseAmt
Grant$6,234,500GrantAmt
DescFUNDS RELIGIOUS EDUCATION INSTITUTIONS BOTH IN THE UNITED STATES AND ABROAD.Desc
Total Program Service Expenses$6,234,500TotalProgramServiceExpensesAmt
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 AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
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
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
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
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 PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRIKA GINSBURGPersonNm
Phone9178738190PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1114 LEONARD STREETAddressLine1Txt
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
JACOB GINSBURG
TRUSTEE2.00Yes (X)$0$0$0
RIKA GINSBURG
TRUSTEE5.00Yes (X)$0$0$0
SOLOMON GINSBURG
TRUSTEE2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$6,299,288AllOtherContributionsAmt
Total Contributions$6,299,288TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$59,137TotalRevenueColumnAmt
Exclusion$59,137ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$10,433OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$10,433OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,433TotalRevenueColumnAmt
Exclusion$10,433ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,368,858TotalRevenueColumnAmt
Exclusion$69,570ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$105,500TotalAmt
Program Services$105,500ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$6,129,000TotalAmt
Program Services$6,129,000ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,610TotalAmt
Management And General$1,610ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
BROKER FEES$17,856$17,856
FUNDRAISING$13,322$13,322
TELEPHONE & INTERNET$8,733$8,733
BANK FEES$225$225

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,276,246TotalAmt
Program Services$6,234,500ProgramServicesAmt
Management And General$28,424ManagementAndGeneralAmt
Fundraising$13,322FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$40,701BOYAmt
EOY$27,664EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$389,080BOYAmt
EOY$400,936EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$29,185BOYAmt
EOY$21,327EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,175,975BOYAmt
EOY$2,324,113EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,634,941BOYAmt
EOY$2,774,040EOYAmt

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$2,634,941BOYAmt
EOY$2,774,040EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,634,941BOYAmt
EOY$2,774,040EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,634,941BOYAmt
EOY$2,774,040EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$92,612ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$46,487NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

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$3,510,662CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,439,984CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,054,483CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,201,373CurrentTaxYearMinus1YearAmt
Current Tax Year$6,299,288CurrentTaxYearAmt
Total$22,505,790TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,510,662CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,439,984CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,054,483CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,201,373CurrentTaxYearMinus1YearAmt
Current Tax Year$6,299,288CurrentTaxYearAmt
Total$22,505,790TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$22,505,790PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,939CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,193CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,588CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$24,032CurrentTaxYearMinus1YearAmt
Current Tax Year$59,137CurrentTaxYearAmt
Total$99,889TotalAmt
FieldValueIRS element (for citing)
Total Support$22,605,679TotalSupportAmt
Public Support CY1700.99560PublicSupportCY170Pct
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 D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescINVESTMENTSDesc
Book Value$2,324,113BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,324,113TotalBookValueOtherAssetsAmt
Total Rev Etc Audited Fincl Stmt$6,368,858TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$6,368,858RevenueSubtotalAmt
Total Revenue Per Form990$6,368,858TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,276,246TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$6,276,246ExpensesSubtotalAmt
Total Expenses Per Form990$6,276,246TotalExpensesPerForm990Amt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionMIDDLE EASTRegionTxt
Purpose Of GrantEDUCATIONPurposeOfGrantTxt
Cash Grant$6,129,000CashGrantAmt
FieldValueIRS element (for citing)
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

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1CONG TIFERES SHULEMBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1415 MONMOUTH AVEAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
FieldValueIRS element (for citing)
Cash Grant$105,500CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BDRAFT OF RETURN IS SUBMITTED TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12CALL DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO SUBMIT TO A PERIODIC REVIEW TO ENSURE THAT THEY ARE FULLY COMPLIANT WITH THE SCHOOL'S CONFLICT OF INTEREST POLICIES.
FORM 990, PAGE 6, PART VI, LINE 15AORGANIZATION REQUIRES VOTE BY FULL BOARD OF DIRECTORS BEFORE APPROVING ANY ADDITIONAL COMPENSATION TO OFFICERS OR KEY EMPLOYEES.
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.

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