AMERICAN FRIENDS OF THE OLD CITY INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN FRIENDS OF THE OLD CITY INC (EIN 47-5334978)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202513219349313656
Schema version
2024v5.0
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)
Return2025-11-17T14:44:35-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN650159468PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EVER AND COMPANY PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 E BROWARD BLVD SUITE 850AddressLine1Txt
CityFORT LAUDERDALECityNm
State AbbreviationFLStateAbbreviationCd
ZIP333942199ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN475334978EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN FRIENDS OF THE OLDBusinessNameLine1Txt
Business Name Line2CITY INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone9547688219PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1401 EAST LAS OLAS BLVD SUITE 2000AddressLine1Txt
CityFORT LAUDERDALECityNm
State AbbreviationFLStateAbbreviationCd
ZIP33301ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRIAN J SHERRPersonNm
Person TitlePRESIDENT & DIRECTORPersonTitleTxt
Phone9547688247PhoneNum
Signature2025-10-29SignatureDt
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 PersonJUDAH H EVERPreparerPersonNm
PTINP01398907PTIN
Phone9545231300PhoneNum
Preparation2025-11-17PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBRIAN J SHERRPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1401 EAST LAS OLAS BLVDAddressLine1Txt
CityFORT LAUDERDALECityNm
State AbbreviationFLStateAbbreviationCd
ZIP33301ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$472,809GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionAMERICAN FRIENDS OF THE OLD CITY, INC. (AFOC) IS DEDICATED TO THE RESTORATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM. AFOCS GOALS INCLUDE TO (I) PROMOTE THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM, (II) PROVIDE FUNDS FOR THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM (III) HELP EDUCATE AND INFORM THE GENERAL PUBLIC WITH RESPECT TO ISSUES RELATED TO THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM (IV) PROVIDE AND/OR FUND WORKSHOPS, EDUCATIONAL PROGRAMS, INSTRUCTION, EVENTS, PROGRAMS, TRAINING,RESEARCH, SCHOLARSHIPS AND OTHER SERVICES OR ACTIVITIES RELATED TO THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM AND (V) GENERALLY AID AND HELP INDIVIDUALS AND THE COMMUNITY WITH RESPECT TO THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THEActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$472,000CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$809CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$472,809CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$366,160CYOtherExpensesAmt
CY Total Expenses$366,160CYTotalExpensesAmt
CY Revenues Less Expenses$106,649CYRevenuesLessExpensesAmt
Total Assets EOY$132,833TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances EOY$132,833NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionAMERICAN FRIENDS OF THE OLD CITY, INC. (AFOC) IS DEDICATED TO THE RESTORATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM. AFOCS GOALS INCLUDE TO (I) PROMOTE THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM, (II) PROVIDE FUNDS FOR THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM (III) HELP EDUCATE AND INFORM THE GENERAL PUBLIC WITH RESPECT TO ISSUES RELATED TO THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM (IV) PROVIDE AND/OR FUND WORKSHOPS, EDUCATIONAL PROGRAMS, INSTRUCTION, EVENTS, PROGRAMS, TRAINING,RESEARCH, SCHOLARSHIPS AND OTHER SERVICES OR ACTIVITIES RELATED TO THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM AND (V) GENERALLY AID AND HELP INDIVIDUALS AND THE COMMUNITY WITH RESPECT TO THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THEMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$200,000ExpenseAmt
Revenue$472,000RevenueAmt
DescDONATIONSDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$166,160ExpenseAmt
DescRESTORATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITESDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$166,160TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$366,160TotalProgramServiceExpensesAmt
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
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 RequiredfalseScheduleORequiredInd
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
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
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 BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBRIAN J SHERRPersonNm
Phone9547688219PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1401 EAST LAS OLAS BLVDAddressLine1Txt
CityFORT LAUDERDALECityNm
State AbbreviationFLStateAbbreviationCd
ZIP33301ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per WeekAverageHoursPerWeekRt
KENNETH B BIERMAN
DIRECTORYes (X)Yes (X)$0$0$0
JUDAH H EVER
SECRETARY, TYes (X)Yes (X)$0$0$0
ROSE LYNN SHERR
DIRECTORYes (X)Yes (X)$0$0$0
BRIAN J SHERR
PRESIDENT &Yes (X)$0$0$02.00
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$472,000AllOtherContributionsAmt
Total Contributions$472,000TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$809TotalRevenueColumnAmt
Related Or Exempt Func Income$809RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$472,809TotalRevenueColumnAmt
Related Or Exempt Func Income$809RelatedOrExemptFuncIncomeAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,160TotalAmt
Program Services$1,160ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
HEVRA LESHIKUM UPITUACH$200,000$200,000
RECONSTRUCTION COSTS$100,000$100,000
ELEVATOR$65,000$65,000

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$366,160TotalAmt
Program Services$366,160ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$117,326EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$15,507EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$132,833EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
EOY$132,833EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$132,833EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$132,833EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$106,649ReconcilationRevenueExpnssAmt
Prior Period Adjustments$26,184PriorPeriodAdjustmentsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Community TrustYes (X)CommunityTrustInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year$472,000CurrentTaxYearAmt
Total$472,000TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year$472,000CurrentTaxYearAmt
Total$472,000TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$472,000PublicSupportTotal170Amt
Total Support$472,000TotalSupportAmt
Gross Receipts Rltd Activities$809GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONAMERICAN FRIENDS OF THE OLD CITY, INC. (AFOC) IS DEDICATED TO THE RESTORATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM. AFOCS GOALS INCLUDE TO (I) PROMOTE THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM, (II) PROVIDE FUNDS FOR THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM (III) HELP EDUCATE AND INFORM THE GENERAL PUBLIC WITH RESPECT TO ISSUES RELATED TO THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM (IV) PROVIDE AND/OR FUND WORKSHOPS, EDUCATIONAL PROGRAMS, INSTRUCTION, EVENTS, PROGRAMS, TRAINING,RESEARCH, SCHOLARSHIPS AND OTHER SERVICES OR ACTIVITIES RELATED TO THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM AND (V) GENERALLY AID AND HELP INDIVIDUALS AND THE COMMUNITY WITH RESPECT TO THE PRESERVATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES IN THE OLD CITY OF JERUSALEM.
FORM 990, PAGE 2, PART III, LINE 4DRESTORATION AND MAINTENANCE OF RELIGIOUS AND HISTORICAL SITES
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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