AMERICAN FRIENDS OF DBI INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN FRIENDS OF DBI INC (EIN 90-0296995)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-13
IRS object ID
202523179349302807
Schema version
2024v5.2
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)
Return2025-11-13T09:13:28-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN842132088PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HYS TAX AND ACCOUNTING FIRMBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1103 CHESTER AVEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11218ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN900296995EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN FRIENDS OF DBI INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% STUART KURLANDInCareOfNm
Business Name ControlAMERBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11860 EastwoodAddressLine1Txt
CityHIGHLAND PARKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60035ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTUART KURLANDPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3475892822PhoneNum
Signature2025-11-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHNATHAN BATYROVPreparerPersonNm
PTINP01935268PTIN
Phone3475892822PhoneNum
Preparation2025-11-13PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTUART KURLANDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1225 W WASHINGTON AVEAddressLine1Txt
CityHIGHLAND PARKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60035ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,743,865GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionSUPPORT OF EDUCATIONAL INSTITUTIONS PRIMARILY THE DARCHEI BINAH INSTITUTE OF ISRAELActivityOrMissionDesc
Voting Members Governing Body0VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$104,775PYContributionsGrantsAmt
CY Contributions Grants$186,575CYContributionsGrantsAmt
PY Program Service Revenue$2,058,304PYProgramServiceRevenueAmt
CY Program Service Revenue$2,557,290CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,163,079PYTotalRevenueAmt
CY Total Revenue$2,743,865CYTotalRevenueAmt
PY Grants And Similar Paid$98,171PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$57,462CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$110,482PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$178,365CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,929,325PYOtherExpensesAmt
CY Other Expenses$2,360,748CYOtherExpensesAmt
PY Total Expenses$2,137,978PYTotalExpensesAmt
CY Total Expenses$2,596,575CYTotalExpensesAmt
PY Revenues Less Expenses$25,101PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$147,290CYRevenuesLessExpensesAmt
Total Assets BOY$60,522TotalAssetsBOYAmt
Total Assets EOY$17,221TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$60,522NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$17,221NetAssetsOrFundBalancesEOYAmt
MissionSUPPORT OF EDUCATIONAL INSTITUTIONS, PRIMARILY THE DARCHEI BINAH INSTITUTE OF ISRAELMissionDesc
Expense$2,360,748ExpenseAmt
Grant$57,462GrantAmt
Revenue$2,743,865RevenueAmt
DescSUPPORT OF EDUCATIONAL INSTITUTIONS PRIMARILY THE DARCHEI BINAH INSTITUTE OF ISRAELDesc
Total Program Service Expenses$2,360,748TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
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 AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
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 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
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members0GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
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 BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSTUART KURLANDPersonNm
Phone3475892822PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11860 EASTWOODAddressLine1Txt
CityHIGHLAND PARKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60035ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
STUART KURLAND
PRESIDENT AND DIRECTOR0.000.00Yes (X)Yes (X)$0$0$0
SHERI KURLAND
SECRETARY AND DIRECTOR0.000.00Yes (X)Yes (X)$0$0$0
ANN ADLER
DIRECTOR0.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$186,575AllOtherContributionsAmt
Total Contributions$186,575TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescDARCHEI BINAH TUITIONDesc
Total Revenue Column$2,557,290TotalRevenueColumnAmt
Exclusion$2,557,290ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,557,290TotalProgramServiceRevenueAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,743,865TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,557,290ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$57,462TotalAmt
Program Services$57,462ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$161,856TotalAmt
Program Services$161,856ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$16,509TotalAmt
Program Services$16,509ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$88,744TotalAmt
Program Services$88,744ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$218,000TotalAmt
Program Services$218,000ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$45,449TotalAmt
Program Services$45,449ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BANK FEES$835$835
DARCHEI BINAH TUITION$1,982,000$1,982,000
MERCAHNT SERVICE$25,720$25,720

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,596,575TotalAmt
Program Services$2,596,575ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$60,522BOYAmt
EOY$17,221EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$60,522BOYAmt
EOY$17,221EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$60,522BOYAmt
EOY$17,221EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$60,522BOYAmt
EOY$17,221EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$60,522BOYAmt
EOY$17,221EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$147,290ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$101,322CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$44,081CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$84,407CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$104,775CurrentTaxYearMinus1YearAmt
Current Tax Year$186,575CurrentTaxYearAmt
Total$521,160TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,882,833CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,313,738CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,846,103CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,058,304CurrentTaxYearMinus1YearAmt
Current Tax Year$2,557,290CurrentTaxYearAmt
Total$10,658,268TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,984,155CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,357,819CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,930,510CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,163,079CurrentTaxYearMinus1YearAmt
Current Tax Year$2,743,865CurrentTaxYearAmt
Total$11,179,428TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$11,179,428PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,984,155CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,357,819CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,930,510CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,163,079CurrentTaxYearMinus1YearAmt
Current Tax Year$2,743,865CurrentTaxYearAmt
Total$11,179,428TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part VI Line 11bNo review was or will be conducted
Part VI Line 19THEY MAY SEARCH THE DOCUMENTS FROM THE IRS WEBSITE OR RECIEVE THEM
Part VI Line 19UPON REQUEST

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