AMERICAN FRIENDS OF BEER HATORAH INC: Form 990EZ, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: AMERICAN FRIENDS OF BEER HATORAH INC (EIN 52-1853235)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-08-20
IRS object ID: 201802329349200300
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
Form 990-EZ
Schedule A
Schedule B
Schedule O
Transfer Prsnl Bnft Contracts Decl

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-08-20T04:14:10-05:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	271572286	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JULIUS SHEA KLEIN CPA & ASSOCIATES	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	616 CORPORATE WAY SUITE 2 3075	AddressLine1Txt
City	VALLEY COTTAGE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10989	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2017-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	521853235	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN FRIENDS OF BE'ER HATORAHINC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	4104847204	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	KAWIORFELDMAN 8630 FENTON ST NO 822	AddressLine1Txt
City	SILVER SPRINGS	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	20910	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	AARON FELDMAN	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	4104847204	PhoneNum
Signature	2018-08-20	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JULIUS KLEIN CPA	PreparerPersonNm
PTIN	P00416000	PTIN
Phone	6464158195	PhoneNum
Preparation	2018-08-14	PreparationDt

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$122,497	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$122,497	ContributionsGiftsGrantsEtcAmt
Total Revenue	$122,497	TotalRevenueAmt
Grants And Similar Amounts Paid	$106,969	GrantsAndSimilarAmountsPaidAmt
Other Expenses Total	$19,761	OtherExpensesTotalAmt
Total Expenses	$126,730	TotalExpensesAmt
Excess Or Deficit For Year	-$4,233	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	-$85,259	NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY	-$89,492	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part II	Yes (X)	InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$5,387	BOYAmt
EOY	$1,154	EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

Field	Value	IRS element (for citing)
BOY	$6,798	BOYAmt
EOY	$6,798	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,185	BOYAmt
EOY	$7,952	EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$97,444	BOYAmt
EOY	$97,444	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	-$85,259	BOYAmt
EOY	-$89,492	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Primary Exempt Purpose	THE ORGANIZATION PROVIDES FINANCIAL SUPPORT TO RELIGIOUS INSTITUTIONS OF HIGHER LEARNING	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

Field	Value	IRS element (for citing)
Description Program Srvc Accom	THE ORGANIZATION PROVIDED FINANCIAL SUPPORT FOR YESHIVAS BE'ER HATORAH AND OTHER EDUCATIONAL INSTITUTIONS OF HIGHER LEARNING.	DescriptionProgramSrvcAccomTxt
Grants And Allocations	$0	GrantsAndAllocationsAmt
Program Service Expenses	$0	ProgramServiceExpensesAmt

Field	Value	IRS element (for citing)
Total Program Service Expenses	$0	TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
EMANUEL FELDMAN
SECRETERY	0.00	$0	$0	$0
AMRAM FELDMAN
TREASURER	0.00	$0	$0	$0
AARON FELDMAN
PRESIDENT	2.00	$0	$0	$0

Field	Value	IRS element (for citing)
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
Activities Not Previously Rpt	0	ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt	0	ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI	0	OrganizationHadUBIInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Organization Dissolved Etc	0	OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend	$0	DirectIndirectPltclExpendAmt
Made Loans To From Officers	0	MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911	$0	TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912	$0	TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955	$0	TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr	$0	TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization	$0	TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ORGANIZATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8630 FENTON ST	AddressLine1Txt
City	SILVER SPRING	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	20910	ZIPCd

Field	Value	IRS element (for citing)
Phone	4104847204	PhoneNum

Field	Value	IRS element (for citing)
Foreign Financial Account	0	ForeignFinancialAccountInd
Foreign Office	0	ForeignOfficeInd
Donor Advised Fnds	0	DonorAdvisedFndsInd
Operate Hospital	0	OperateHospitalInd
Tanning Services Provided	0	TanningServicesProvidedInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
School Operating	0	SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd Empl	NONE	PartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof Srvc	NONE	PartVIHghstPdCntrctProfSrvcTxt
Filed Schedule A	Yes (1)	FiledScheduleAInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$224,414	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$311,687	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$162,862	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$140,185	CurrentTaxYearMinus1YearAmt
Current Tax Year	$122,497	CurrentTaxYearAmt
Total	$961,645	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$224,414	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$311,687	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$162,862	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$140,185	CurrentTaxYearMinus1YearAmt
Current Tax Year	$122,497	CurrentTaxYearAmt
Total	$961,645	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$961,645	PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$224,414	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$311,687	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$162,862	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$140,185	CurrentTaxYearMinus1YearAmt
Current Tax Year	$122,497	CurrentTaxYearAmt
Total	$961,645	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	1.00000	PublicSupportCY509Pct
Public Support PY509	1.00000	PublicSupportPY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES	AFFILIATE NAME: DAAT CHOCHMA. AMOUNT OF PAYMENT: 8,717.
FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES	AFFILIATE NAME: TORAH SHLEIMA. AMOUNT OF PAYMENT: 1,430.
FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES	AFFILIATE NAME: YESHIVAT BEER HATORAH. AMOUNT OF PAYMENT: 96,822. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 106,969.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES	DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 1,398. DESCRIPTION: TRAVEL. AMOUNT: 18,363. TOTAL TO FORM 990-EZ, LINE 16: 19,761.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS	DESCRIPTION: LOAN RECIVABLE. BEG. OF YEAR AMOUNT: 6,798. END OF YEAR AMOUNT: 6,798.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES	DESCRIPTION: LOANS PAYABLE. BEG. OF YEAR AMOUNT: 97,444. END OF YEAR AMOUNT: 97,444.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

Field	Value	IRS element (for citing)
Declaration	THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.	DeclarationDesc

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