AMERICAN FRIENDS OF THE JERUSALEM KOLLEL: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
AMERICAN FRIENDS OF THE JERUSALEM KOLLEL (EIN 20-1320557)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-11-13
IRS object ID
201313179349301971
Schema version
2012v2.0
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)
Timestamp2013-11-13T09:04:13-08:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1KANAREK AND COBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1212 2ND ST STE 402BAddressLine1
CityLAKEWOODCity
StateNJState
ZIP Code08701ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN201320557EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1AMERICAN FRIENDS OF THE JERUSALEM KOLLEL INCBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlAMERNameControl
Phone7322327048Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1198 GLEN AVE SOUTHAddressLine1
CityLAKEWOODCity
StateNJState
ZIP Code08701ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameHOWARD LEBOWITZ MDName
TitleTRUSTEETitle
Phone7322327048Phone
Date Signed2013-10-27DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameDAVID B ZEMBLE CPAName
Phone7329427100Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonHOWARD LEBOWITZ MDNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1190 GLEN AVE SAddressLine1
CityLAKEWOODCity
StateNJState
ZIP Code08701ZIPCode
FieldValueIRS element (for citing)
Gross Receipts394966GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteN/AWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2004YearFormation
State Legal DomicileNJStateLegalDomicile
Activity Or Mission DescriptionRELIGOUS EDUCATIONActivityOrMissionDescription
Nbr Voting Members Governing Body3NbrVotingMembersGoverningBody
Nbr Independent Voting Members3NbrIndependentVotingMembers
Total Nbr Employees0TotalNbrEmployees
Total Nbr Volunteers12TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Prior Year434727ContributionsGrantsPriorYear
Contributions Grants Current Year394544ContributionsGrantsCurrentYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year564InvestmentIncomePriorYear
Investment Income Current Year422InvestmentIncomeCurrentYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year435291TotalRevenuePriorYear
Total Revenue Current Year394966TotalRevenueCurrentYear
Grants And Similar Amnts CY407776GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Current Year0SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year18791TotalFundrsngExpCurrentYear
Other Expense Prior Year483542OtherExpensePriorYear
Other Expenses Current Year26242OtherExpensesCurrentYear
Total Expenses Prior Year483542TotalExpensesPriorYear
Total Expenses Current Year434018TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-48251RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-39052RevenuesLessExpensesCY
Total Assets BOY202912TotalAssetsBOY
Total Assets EOY163860TotalAssetsEOY
Total Liabilities EOY0TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY202912NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY163860NetAssetsOrFundBalancesEOY
Mission DescriptionRELIGOUS EDUCATIONMissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense409376Expense
DescriptionSTUDENTS ARE AIDED BY THE ACTIVITIES OF THE AMERICAN FRIENDS OF THE JERUSALEM KOLLEL TO ASSIST IN THEIR RELIGOUS EDUCATIONAL NEEDS.Description
Total Program Service Expense409376TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Subject To Proxy TaxfalseSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvesttrueReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiesfalseReportOtherLiabilities
Report Fin48 FootnotefalseReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiestrueForeignActivities
More Than5000 K To OrganizationstrueMoreThan5000KToOrganizations
More Than5000 K To IndividualstrueMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees0NumberOfEmployees
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members3NbrVotingGoverningBodyMembers
Number Independent Voting Members3NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodyfalseForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonsfalseAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementfalseRegularMonitoringEnforcement
Whistleblower PolicyfalseWhistleblowerPolicy
Document Retention PolicyfalseDocumentRetentionPolicy
Compensation Process CEOfalseCompensationProcessCEO
Compensation Process OtherfalseCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledNJStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonHOWARD LEBOWITZ MDNamePerson
Telephone Number7323675010TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1198 GLEN AVEAddressLine1
CityLAKEWOODCity
StateNJState
ZIP Code08701ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedXNoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirector
HOWARD LEBOWITZ
TRUSTEE10.00X
LEE BERINSTEIN
TRUSTEE7.00X
DANIEL CZERMAK
TRUSTEE5.00X
FieldValueIRS element (for citing)
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
All Other Contributions394544AllOtherContributions
Total Contributions394544TotalContributions

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column422TotalRevenueColumn
Exclusion$422ExclusionAmount

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column394966TotalRevenueColumn
Exclusion$422ExclusionAmount

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total407776Total
Program Services407776ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total1500Total
Program Services0ProgramServices
Management And General1500ManagementAndGeneral
Fundraising0Fundraising

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total1600Total
Program Services1600ProgramServices
Management And General0ManagementAndGeneral
Fundraising0Fundraising

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total1385Total
Program Services0ProgramServices
Management And General1385ManagementAndGeneral
Fundraising0Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total18600Total
Program Services0ProgramServices
Management And General0ManagementAndGeneral
Fundraising18600Fundraising

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total1414Total
Program Services0ProgramServices
Management And General1414ManagementAndGeneral
Fundraising0Fundraising

Other Expenses OtherExpenses (3 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
BANK SERVICE FEES37003700
TELEPHONE1182011820
AUTOMOBILE19100191

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total434018Total
Program Services409376ProgramServices
Management And General5851ManagementAndGeneral
Fundraising18791Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY25855BOY
EOY27794EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY174066BOY
EOY134489EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis9590LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec8013LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY2991BOY
EOY1577EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY202912BOY
EOY163860EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY202912BOY
EOY163860EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY202912BOY
EOY163860EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY202912BOY
EOY163860EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-39052ReconcilationRevenueExpenses
Method Of Accounting CashXMethodOfAccountingCash
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedfalseFSAudited
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2XPubliclySupportedOrg509a2
Public Support Total1700PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Total0Total
FieldValueIRS element (for citing)
Public Support Pertcentage1700PublicSupportPertcentage170

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years511520CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years389762CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years444550CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year434727CurrentTaxYearMinus1Year
Current Tax Year394544CurrentTaxYear
Total2175103Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years511520CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years389762CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years444550CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year434727CurrentTaxYearMinus1Year
Current Tax Year394544CurrentTaxYear
Total2175103Total
FieldValueIRS element (for citing)
Public Support Total5092175103PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years7473CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years3021CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years841CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year564CurrentTaxYearMinus1Year
Current Tax Year422CurrentTaxYear
Total12321Total

Investment Income And UBTI InvestmentIncomeAndUBTI

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years7473CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years3021CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years841CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year564CurrentTaxYearMinus1Year
Current Tax Year422CurrentTaxYear
Total12321Total

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Total2187424Total
FieldValueIRS element (for citing)
Public Support Percentage5090.99440PublicSupportPercentage509
Prior Year Support Percentage0.99320PriorYearSupportPercentage
Investment Income Percentage0.00560InvestmentIncomePercentage
Prior Yr Invest Income Percentage0.00680PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509XThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis9590OtherCostOrOtherBasis
Depreciation8013Depreciation
Book Value1577BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings1577TotalOfBookValueLandBuildings

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedtrueGrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable

FieldValueIRS element (for citing)
RegionMiddle EastRegion
Number Of Offices0NumberOfOffices
Number Of Employees0NumberOfEmployees
Type Of Activities ConductedGRANTS AND STIPENDSTypeOfActivitiesConducted
Total Expenditures407776TotalExpenditures
FieldValueIRS element (for citing)
Subtotal Number Of Offices0SubtotalNumberOfOffices
Subtotal Number Of Employees0SubtotalNumberOfEmployees
Total Number Of Offices0TotalNumberOfOffices
Total Number Of Employees0TotalNumberOfEmployees
Subtotal Amount Spent407776SubtotalAmountSpent
Total Amount Spent407776TotalAmountSpent

Grants To Orgs Outside US GrantsToOrgsOutsideUS

FieldValueIRS element (for citing)
RegionMiddle EastRegion
Purpose Of GrantRELIGIOUS EDUCATIONPurposeOfGrant
Amount Of Cash Grant112900AmountOfCashGrant
Manner Of Cash DisbursementBANK WIRE, CHECKMannerOfCashDisbursement
Description Of Non Cash AssistanceN/ADescriptionOfNonCashAssistance
Method Of ValuationN/AMethodOfValuation
FieldValueIRS element (for citing)
Total Number Of501c3 Orgs1TotalNumberOf501c3Orgs

Grants To Ind Outside US GrantsToIndOutsideUS

FieldValueIRS element (for citing)
Type Of AssistanceSTIPENDTypeOfAssistance
RegionMiddle EastRegion
Number Of Recipients19NumberOfRecipients
Amount Of Cash Grant294876AmountOfCashGrant
Manner Of Cash DisbursementCHECKMannerOfCashDisbursement
Description Of Non Cash AssistanceN/ADescriptionOfNonCashAssistance
Method Of ValuationN/AMethodOfValuation
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorp
Interest In Foreign TrustfalseInterestInForeignTrust
Own Foreign CorpfalseOwnForeignCorp
Passive Foreign Invest CofalsePassiveForeignInvestCo
Foreign PartnershipfalseForeignPartnership
Boycott CountriesfalseBoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

FieldValueIRS element (for citing)
IdentifierPt I Line 2Identifier
ExplanationTRUSTEES ARE IN REGULAR CONTACT WITH THE ADMINISTRATION OF THE JERUSALEM KOLLEL, THE RECIPIENT OF ALL GRANTS. DISTRIBUTIONS TO STUDENTS ARE REPORTED TO THE TRUSTEES, AND THE TRUSTEES VERIFY ALL STUDENTS AND DISTRIBUTIONS.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifierExplanationExplanation
Pt VI, Line 11bTHE FORM 990 IS AVAILABLE FOR ALL BOARD MEMBERS TO ACCESS
Pt VI, Line 19UPON REQUEST
Form 990EZ, Part II, Line 24COMPUTERS

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