AMERICAN FRIENDS OF YESHIVAS ALIYOIS ELIYAHU INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
AMERICAN FRIENDS OF YESHIVAS ALIYOIS ELIYAHU INC (EIN 22-3154104)
Tax period
2017-09-01 to 2018-08-31
Filed
2019-07-15
IRS object ID
201921969349301137
Schema version
2017v2.3
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)
Return2019-07-15T12:09:58-05:00ReturnTs
Tax Period End2018-08-31TaxPeriodEndDt

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 Begin2017-09-01TaxPeriodBeginDt

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)
PersonDAVID ROSENBAUMPersonNm
Person TitleOFFICERPersonTitleTxt
Signature2019-07-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGERSHON BIEGELEISENPreparerPersonNm
PTINP00117676PTIN
Phone7328866311PhoneNum
Preparation2019-07-12PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address167.68.16.49IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-07-15IPDt
IP Tm12:09:58IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id33E6FAFFFD566DABB1F0501102EBAC711B991D4FAtSubmissionCreationDeviceId
At Submission Filing Device Id33E6FAFFFD566DABB1F0501102EBAC711B991D4FAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVID ROSENBAUMPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1619 SIXTH STREETAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$661,218GrossReceiptsAmt
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$270,017PYContributionsGrantsAmt
CY Contributions Grants$661,218CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$270,017PYTotalRevenueAmt
CY Total Revenue$661,218CYTotalRevenueAmt
PY Grants And Similar Paid$265,430PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$728,127CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,598PYOtherExpensesAmt
CY Other Expenses$4,659CYOtherExpensesAmt
PY Total Expenses$268,028PYTotalExpensesAmt
CY Total Expenses$732,786CYTotalExpensesAmt
PY Revenues Less Expenses$1,989PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$71,568CYRevenuesLessExpensesAmt
Total Assets BOY$6,656TotalAssetsBOYAmt
Total Assets EOY$3,088TotalAssetsEOYAmt
Total Liabilities EOY$68,000TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,656NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$64,912NetAssetsOrFundBalancesEOYAmt
MissionTO PROMOTE HIGHER JEWISH EDUCATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$728,127ExpenseAmt
Grant$728,127GrantAmt
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$728,127TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 OrganizationsfalseGrantsToOrganizationsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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
Indoor Tanning ServicesfalseIndoorTanningServicesInd
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 PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
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)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOSE FURMAN
OFFICERYes (X)$0$0$0
DAVID ROSENBAUM
OFFICERYes (X)$0$0$0
YECHEZKEL HALPERN
SECRETARYYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$661,218AllOtherContributionsAmt
Total Contributions$661,218TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$661,218TotalRevenueColumnAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$728,127TotalAmt
Program Services$728,127ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$150TotalAmt
Management And General$150ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$42TotalAmt
Management And General$42ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
BANK CHARGES$4,441$4,441
LICENSES AND FEES$26$26

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$732,786TotalAmt
Program Services$728,127ProgramServicesAmt
Management And General$4,659ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$6,656BOYAmt
EOY$3,088EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,656BOYAmt
EOY$3,088EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
EOY$68,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$68,000EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,656BOYAmt
EOY-$64,912EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,656BOYAmt
EOY-$64,912EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,656BOYAmt
EOY$3,088EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$71,568ReconcilationRevenueExpnssAmt
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$150,306CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$195,173CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$175,583CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$270,017CurrentTaxYearMinus1YearAmt
Current Tax Year$661,218CurrentTaxYearAmt
Total$1,452,297TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$150,306CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$195,173CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$175,583CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$270,017CurrentTaxYearMinus1YearAmt
Current Tax Year$661,218CurrentTaxYearAmt
Total$1,452,297TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$198,770SubstantialContributorsTotAmt
Public Support Total170$1,253,527PublicSupportTotal170Amt
Total Support$1,452,297TotalSupportAmt
Public Support CY1700.86310PublicSupportCY170Pct
Public Support PY1700.74820PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

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$728,127RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices1SubtotalOfficesCnt
Subtotal Employees1SubtotalEmployeesCnt
Total Office1TotalOfficeCnt
Total Employee1TotalEmployeeCnt
Subtotal Spent$728,127SubtotalSpentAmt
Total Spent$728,127TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)

Purpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
EDUCATIONAL$643,127CASH
EDUCATIONAL$85,000CASH
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt
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 728,127 0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 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 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.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.