﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2015v3.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2017-07-17T10:23:20-04:00</ReturnTs>
    <TaxPeriodEndDt>2016-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>223092020</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GERSHON BIEGELEISEN &amp; CO CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>111 MADISON AVE</AddressLine1Txt>
        <CityNm>LAKEWOOD</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08701</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2015-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>223154104</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN FRIENDS OF YESHIVA ALIYOIS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>7328866311</PhoneNum>
      <USAddress>
        <AddressLine1Txt>111 MADISON AVENUE</AddressLine1Txt>
        <CityNm>LAKEWOOD</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08701</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID ROSENBAUM</PersonNm>
      <PersonTitleTxt>OFFICER</PersonTitleTxt>
      <SignatureDt>2017-07-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>GERSHON BIEGELEISEN</PreparerPersonNm>
      <PTIN>P00117676</PTIN>
      <PhoneNum>7328866311</PhoneNum>
      <PreparationDt>2017-07-16</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2015</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>175583</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>175583</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>175583</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>164955</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>625</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>10387</OtherExpensesTotalAmt>
      <TotalExpensesAmt>175967</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-384</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>5051</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>4667</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>5051</BOYAmt>
        <EOYAmt>4667</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>5051</BOYAmt>
        <EOYAmt>4667</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>5051</BOYAmt>
        <EOYAmt>4667</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROMOTE HIGHER JEWISH EDUCATION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROMOTES EDUCATION BY RAISING FUNDS FOR DISTRIBUTION TO SCHOOLS OF HIGHER EDUCATION AND TALMUDIC RESEARCH LOCATED IN THE U.S. AND ABROAD.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>164955</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>164955</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>164955</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSE FURMAN</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID ROSENBAUM</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YECHEZKEL HALPERN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ORGANIZATION</PersonNm>
        <USAddress>
          <AddressLine1Txt>111 MADISON AVENUE</AddressLine1Txt>
          <CityNm>LAKEWOOD</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>08701</ZIPCd>
        </USAddress>
        <PhoneNum>7328866311</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>198477</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>111063</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>150306</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>195173</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>175583</CurrentTaxYearAmt>
        <TotalAmt>830602</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>198477</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>111063</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>150306</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>195173</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>175583</CurrentTaxYearAmt>
        <TotalAmt>830602</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>257104</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>573498</PublicSupportTotal170Amt>
      <TotalSupportAmt>830602</TotalSupportAmt>
      <PublicSupportCY170Pct>0.69050</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.64310</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>164,955 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES TRAVEL 9,550 BANK CHARGES 812 LICENSES AND PERMITS 25 TOTAL 10,387</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>