2018-11-15T12:41:36-06:00 2017-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2017-01-01 273530769 AGAHOZO-SHALOM YOUTH VILLAGE INC AGAH 6463817866 620 EIGHTH AVENUE 19TH FLOOR NEW YORK NY 10018 SHIRI SANDLER MANAGING DIRECTOR 6463817866 2018-11-15 1 GARRETT M HIGGINS P00543209 9143818900 2018-11-15 65.51.112.58 2018-11-15 12:41:34 ES P 45D10729E84C80409783239EA0C370A8A08632B7 9616F4B14A694591D1E716C270910E6FA5556DA3 2017 2019-02-21 02:37:17Z X SHIRI SANDLER 620 EIGHTH AVENUE 19TH FLOOR NEW YORK NY 10018 3629111 0 X WWW.ASYV.ORG X 2010 DE THROUGH HEALING, EDUCATION, AND LOVE, THE AGAHOZO-SHALOM YOUTH VILLAGE EMPOWERS ORPHANED AND VULNERABLE RWANDAN YOUTH TO BUILD LIVES OF DIGNITY AND CONTRIBUTE TO A BETTER WORLD. 16 16 5 20 0 0 2840483 2164945 57585 184614 52109 177387 -517962 9111 2432215 2536057 65000 305479 0 0 1455977 1175592 0 30000 240656 1260940 1471099 2781917 2982170 -349702 -446113 13700937 13396958 374673 458839 13326264 12938119 TO ENABLE ORPHANED AND VULNERABLE YOUTH TO REALIZE THEIR MAXIMUM POTENTIAL BY PROVIDING THEM WITH A SAFE AND SECURE LIVING ENVIRONMENT, HEALTH CARE, EDUCATION AND NECESSARY LIFE SKILLS. EDUCATION AND SERVICE ARE USED TO MODEL AND CREATE SOCIALLY RESPONSIBLE CITIZENS IN 0 0 2386197 305479 189456 ASYV PROVIDES A HIGH SCHOOL EDUCATION, RESIDENTIAL FACILITIES AND THERAPEUTIC TREATMENT TO ORPHANED AND VULNERABLE TEENS IN RWANDA. 2386197 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 1 1 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 9 0 5 1 0 1 RW 0 0 0 1 1 0 0 0 0 X 16 16 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X X MIKE DELGIACCO TREASURER 6463817866 620 EIGHTH AVENUE 19TH FLOOR NEW YORK NY 10018 LAURIE TOLL FRANZ CHAIR 30.00 X X 0 0 0 MIKE DELGIACCO TREASURER 2.00 X X 0 0 0 JEFF SCHWARTZMAN SECRETARY 2.00 X X 0 0 0 BILL BERTOLET BOARD MEMBER 2.00 X 0 0 0 RAN GOSHEN BOARD MEMBER 2.00 X 0 0 0 GIDEON HERSCHER BOARD MEMBER 2.00 X 0 0 0 JOHN HOOVER BOARD MEMBER 5.00 X 0 0 0 KATHY HARRIS BOARD MEMBER 2.00 X 0 0 0 LISA ISSROFF BOARD MEMBER THRU DEC 2017 2.00 X 0 0 0 JEAN KAGUBARE BOARD MEMBER 2.00 X 0 0 0 BERTRAND KAYIRANGA BOARD MEMBER 2.00 X 0 0 0 JASON KOTIK BOARD MEMBER 2.00 X 0 0 0 CHRISTY LAMAGNA BOARD MEMBER 2.00 X 0 0 0 JASON MERRIN BOARD MEMBER 2.00 X 0 0 0 SAMUEL MERRIN BOARD MEMBER THRU DEC 2017 2.00 X 0 0 0 SETH ROSENZWEIG BOARD MEMBER 2.00 X 0 0 0 ELIZABETH STERN BOARD MEMBER 2.00 X 0 0 0 BRIAN WALSH BOARD MEMBER 2.00 X 0 0 0 SHIRI SANDLER MANAGING DIRECTOR 40.00 X 38748 0 1630 38748 0 1630 0 0 0 0 0 964743 1200202 16122 2164945 VISITORS & VOLUNTEERS PROGRAM 900099 113980 113980 SERVICE TRIPS 900099 70634 70634 184614 34954 34954 100000 0 100000 100000 100000 1075127 932694 142433 142433 142433 48720 964743 160360 -111640 -111640 4842 0 4842 4842 MISCELLANEOUS INCOME 900099 15909 15909 15909 2536057 189456 0 181656 305479 305479 40377 36343 785 3249 1076076 968555 20929 86592 45809 35966 563 9280 13330 2853 1579 8898 11688 11688 409 409 152610 152610 30000 30000 5479 5479 235000 122821 63945 48234 151281 111347 33187 6747 33976 4837 29139 79588 70811 8777 94456 53170 41286 6089 4036 2053 7 7 314114 314114 15264 3019 12245 FOOD AND SUPPLIES 156788 132305 24483 EQUIPMENT AND MAINTENAN 70423 68653 1770 MEDICAL EXPENSES 49905 49905 EXIT PACKAGE 44643 44643 49379 39764 5298 4317 2982170 2386197 355317 240656 876861 1201282 770922 461760 625784 285420 1404 61136 259445 16124 84131 11773841 2183278 9885339 9590563 814444 1140320 450614 572346 13700937 13396958 124673 208839 250000 250000 374673 458839 X 11763016 11656644 838248 531475 725000 750000 13326264 12938119 13700937 13396958 X -446113 10714 -615 47869 X X 0 1 X 1 0 X 817855 25000 53611 896466 758472 59383 817855 720901 25000 12571 758472 700000 20901 720901 0.04660 0.83660 0.11680 0 0 11677064 2159291 9517773 96777 23987 72790 9590563 REFUNDABLE ADVANCE 250000 250000 X 2646192 10714 60000 69421 140135 2506057 30000 30000 2536057 3071151 60000 58981 118981 2952170 30000 30000 2982170 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF FUNDS ESTABLISHED FOR THE GELFAND FAMILY SCIENCE CENTER AND AN UNRESTRICTED BOARD DESIGNATED FUND. AS REQUIRED BY U.S. GAAP, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OF DONOR-IMPOSED RESTRICTIONS. PART X, LINE 2: ASYV RECOGNIZES THE EFFECT OF INCOME TAXES ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ATTRIBUTED TO RELATED ENTITIES 21,552. GAIN ON DISPOSAL OF ASSETS 46,459. FOREIGN EXCHANGE GAINS 1,410. PART XI, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING EXPENSES REPORTED ON PART IX 30,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTED TO RELATED ENTITIES 58,981. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING EXPENSES REPORTED ON PART IX 30,000. 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION HAS PUBLICIZED OUR POLICY IN THE NEW TIMES NEWSPAPER IN RWANDA. SCHEDULE E, PART I, LINE 4 ALL FULL TIME STAFF AND FACULTY ARE RWANDAN. SCHEDULE E, PART I, LINE 6 THE RWANDAN GOVERNMENT PROVIDED THE ORGANIZATION WITH HEPATITIS C VACCINES. SCHEDULE E, PART I, LINE 7 ASYV DOES NOT MAINTAIN RECORDS OF THE RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY, AND ADMINISTRATIVE STAFF FOR EACH ACADEMIC YEAR. G.C.M 37867 (FEB 27, 1979) CONCLUDES THAT FOREIGN SCHOOLS WOULD BE EXCUSED FROM COMPLIANCE WITH CERTAIN REQUIREMENTS RELATED TO NONDISCRIMINATION POLICIES IF THEY COULD DEMONSTRATE A REASONABLE BASIS FOR WHICH COMPLIANCE WITH THESE PROVISIONS WOULD BE ILLEGAL UNDER FOREIGN LAW OR IMPRACTICAL UNDER THE CIRCUMSTANCES. IN PARTICULAR, G.C.M. 37867 CONCLUDED THAT FOREIGN SCHOOLS COULD QUALIFY FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) EVEN THOUGH THEY COULD NOT FULLY COMPLY WITH REV. PROC. 75-50, 1975-2 C.B. 587, BECAUSE THE SCHOOLS' NONDISCRIMINATORY PURPOSES WERE IMPLEMENTED BY ABSTENTION FROM INQUIRY AS TO RACE. SUB-SAHARAN AFRICA 1 160 PROGRAM SERVICES PROVIDES A HIGH SCHOOL EDUCATION, RESIDENTIAL FACILITIES AND THERAPUTIC TREATMENT TO ORPHANED AND VULERABLE TEENS IN RWANDA. 1707586 1 160 0 0 1 160 1707586 0 1707586 0 0 1 0 0 0 PART I, LINE 3, COLUMN (F): THE ORGANIZATION ACCOUNTS FOR ITS EXPENDITURES USING THE ACCRUAL METHOD OF ACCOUNTING. PART IV: THE ORGANIZATION IS REQUIRED TO FILE FORM 5471 BECAUSE IT MEETS THE APPLICABLE THRESHOLD OF OWNERSHIP REQUIREMENTS. X X X 1 ASTIC PRODUCTIONS LLC 850 SEVENTH AVE PH-B NEW YORK NY 10018 PROFESSIONAL FUNDRAISER 0 1003405 30000 973405 1003405 30000 973405 NY STAND UP EVENT/ANNE'S NIGHT 1013463 964743 48720 50 98556 12650 49104 1013463 964743 48720 50 98556 12650 49104 160360 -111640 1 AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE 220 E42ND STREET NEW YORK NY 10017 131356634 501(C)(3) 46034 GENERAL SUPPORT THE SALVATION ARMY 440 WEST NYACK ROAD WEST NYACK NY 10994 135562351 501(C)(3) 259445 BOOK VALUE CLOTHING GENERAL SUPPORT 2 0 FORM 990, PART VI, SECTION A, LINE 2 JASON MERRIN AND SAM MERRIN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION USE AN OUTSIDE MANAGEMENT COMPANY, AMBROSE EMPLOYER GROUP LLC, A PROFESSIONAL EMPLOYER ORGANIZATION ("PEO") AS A CO-EMPLOYER. AMBROSE WAS PAID $11,688 DURING 2017 FOR THEIR SERVICES. THE MANAGING DIRECTOR LISTED IN PART VII, SHIRI SANDLER, WAS PAID BY THE PEO. FORM 990, PART VI, SECTION B, LINE 11B ASYV HAS ITS 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, AN ELECTRONICALLY AN ELECTRONIC COPY OF THE FORM 990 IS DISTRIBUTED TO THE BOARD FOR REVIEW AND COMMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AT THE ANNUAL BOARD MEETING WHICH IS USUALLY IN FEBRUARY OF EACH YEAR THE OFFICERS & DIRECTORS, ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING GOVERNING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN \VITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY: A. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE A FINANCIAL INTEREST. IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE A FINANCIAL INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN ON DISPOSAL OF ASSETS 46,459. FOREIGN EXCHANGE GAINS 1,410. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF ITS INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART V, 2A: EMPLOYEES IN THE UNITED STATES ARE PAID THROUGH A THIRD PARTY AMBROSE EMPLOYER GROUP LLC EIN: 13-3867443 AND DID NOT RECEIVE A W-2 FROM ASYV. EMPLOYEES IN RWANDA ARE PAID BY ASYV BUT DO NOT RECEIVE A W-2. SEE FAR ENTERPRISE LTD JESUS IS ABLE HOUSE 3RD FLOOR KAN KICUKIRO UMUJYI WA KIGALI RW TRAINING & EMPLOYMENT OPPORTUNITIES TO ASYV GRADUATES RW AGAHOZO-SHALOM YOUTH VILLAGE INC C 21552 107332 1.00000 1 SEE FAR HOUSING REMERA GASABO UMUJYI WA KIGALI RW AFFORDABLE HOUSING RW AGAHOZO-SHALOM YOUTH VILLAGE INC C 95135 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0