2013-06-25T15:02:14-05:00 2012-12-31 522041603 SQUIRE LEMKIN COMPANY LLP 111 ROCKVILLE PIKE SUITE 475 ROCKVILLE MD 20850 990 2012-01-01 223090463 FRIENDS OF YEMIN ORDE INC FRIE 2022370286 12230 WILKINS AVE ROCKVILLE MD 20852 KAREN SALLERSON 2022370286 2013-06-25 1 NANCY JOHNSON P01593478 3014246800 2012 2016-02-24 21:20:13Z KAREN SALLERSON 12230 WILKINS AVE ROCKVILLE MD 20852 21690907 0 X WWW.YEMINORDE.ORG X 1990 MA FRIENDS OF YEMIN ORDE SUPPORTS THE PROGRAMS AND ACTIVITIES OF YEMIN ORDE YOUTH VILLAGE AND THE YEMIN ORDE EDUCATIONAL INITIATIVES IN ISRAEL. 30 30 8 35 0 0 8197090 7638807 0 0 681159 281901 38134 30250 8916383 7950958 7287905 7918690 0 0 441818 495159 0 0 547093 414458 473367 8144181 8887216 772202 -936258 22523683 22203519 15952 1538 22507731 22201981 X FRIENDS OF YEMIN ORDE SUPPORTS THE PROGRAMS AND ACTIVITIES OF YEMIN ORDE YOUTH VILLAGE AND THE YEMIN ORDE EDUCATIONAL INITIATIVES IN ISRAEL. 0 0 4442330 4328637 THE YOUTH VILLAGE IS LOCATED ON 77 ACRES ATOP MOUNT CARMEL IN NORTHERN ISRAEL. THE YOUTH VILLAGE PROVIDES A HOME, A SAFE HAVEN, AND AN EDUCATION TO MORE THAN 500 AT-RISK IMMIGRANT CHILDREN FROM AROUND THE WORLD. THROUGH A DEEPLY SENSITIVE APPROACH TO LIVING AND LEARNING, AND A DEDICATED STAFF AND TEAM OF PROFESSIONALS, THESE FORMERLY TRAUMATIZED CHILDRENS LIVES ARE TRANSFORMED. THEY DEVELOP SELF-ESTEEM AND LEADERSHIP SKILLS AND LEARN TO LIVE IN WHOLENESS: HEALTHY, CAPABLE, AND STRONG. THE YOUTH VILLAGE ALSO INCLUDES A HIGH SCHOOL, AN ART AND MUSIC CENTER, A MODERN COMPUTER CENTER, A CARPENTRY SHOP, A CENTRAL DINING ROOM, LIBRARY, AND SPORTS FACILITIES. AFTER THE DECEMBER 2010 WILDFIRE IN THE YOUTH VILLAGE, REBUILDING BEGAN IMMEDIATELY WITH A MASSIVE CLEANUP, ELECTRIC AND COMMUNICATIONS WORK, THE REMOVAL OF DEBRIS AND DESTROYED BUILDINGS, AND MANY REPAIRS AND RENOVATIONS. BECAUSE OF THE EXTENSIVE DEVASTATION TO THE YOUTH VILLAGE, FYO RECOGNIZED THAT MAJOR REBUILDING WOULD BE NEEDED AND INITIATED A MASTER PLAN FOR THE YOUTH VILLAGE TAKING INTO ACCOUNT FUTURE NEEDS. CONSTRUCTION WAS STARTED IN OCTOBER 2012 AND THE ENTIRE PROJECT IS ANTICIPATED TO BE COMPLETED BY JULY 2014. 3590053 3590053 YEMIN ORDE EDUCATIONAL INITIATIVES (YOEI) IS AN INDEPENDENT ORGANIZATION CREATED IN 2006 TO EXTEND THE YEMIN ORDES UNIQUE METHODOLOGY, CALLED THE VILLAGE WAY, AND TO TRANSFORM OTHER YOUTH VILLAGES AND SCHOOLS IN ISRAEL. FACILITATORS PROVIDE RESOURCES, WORKSHOPS, TEACHER TRAINING AND INTERVENTIONS IN OTHER EDUCATIONAL COMMUNITIES. YOEI IS A MODEL OF EDUCATIONAL EXCELLENCE FOR AT-RISK YOUTH. YOEI SERVICES OVER 2,000 CHILDREN AT 7 YOUTH VILLAGES AND 4 HIGH SCHOOLS THROUGHOUT ISRAEL. 8032383 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 1 8 1 0 0 0 0 0 0 0 0 0 0 X 30 30 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA MD MA NY FL X X THE ORGANIZATION 2022370286 12230 WILKINS AVENUE ROCKVILLE MD 20852 KAREN SALLERSON 50.00 X 155000 0 16449 CHARLES GWIRTSMAN 5.00 X X 0 0 0 MICHAEL FRIEZE 5.00 X X 0 0 0 MICHAEL SALZHAUER 4.00 X X 0 0 0 HARRIET BLANK 1.00 X 0 0 0 MARK CLASTER 0.50 X 0 0 0 DAVID CORDISH 0.50 X 0 0 0 ALAN CORNELL 2.00 X 0 0 0 BRETT GOLDBERG 0.50 X 0 0 0 DONALD B CRAWFORD 0.50 X 0 0 0 VICTOR HAMMEL 1.00 X 0 0 0 MARTY DAVIS 0.50 X 0 0 0 JEFFREY HIRSCHFELD 0.50 X 0 0 0 FREDDY DEMANN 0.50 X 0 0 0 BETH LANDMAN 2.00 X 0 0 0 ADAM FRIEMAN 0.50 X 0 0 0 LARRY LEVY 0.50 X 0 0 0 VICTOR GELB 0.50 X 0 0 0 TODD PATKIN 0.50 X 0 0 0 DR CHAIM PERI 10.00 X 0 0 0 DR BERNARD POTTER 0.80 X 0 0 0 MARK I SOLOMON 3.00 X 0 0 0 DR STEVEN I ROSENFELD 1.00 X 0 0 0 MARION WIESEL 0.50 X 0 0 0 NOREEN GORDON SABLOTSKY 0.50 X 0 0 0 MARCI ZELIKOW 3.00 X 0 0 0 ARTHUR SHEER 0.50 X 0 0 0 LEWIS SHUBIN 1.00 X 0 0 0 MICHAEL AZEEZ 1.00 X 0 0 0 MOREY H GOLDBERG 2.00 X 0 0 0 PAUL SILBERBERG 0.50 X 0 0 0 155000 0 16449 1 0 1 0 0 7638807 54436 7638807 242840 242840 13779010 13739949 39061 39061 39061 MISCELLANEOUS 900099 29052 29052 CHAIM'S BOOK INCOME 900099 1198 1198 30250 7950958 0 0 312151 7918690 7918690 171449 34290 137159 151337 80025 71312 31951 11502 20449 12313 6320 5993 128109 46119 81990 28710 10336 18374 102334 102334 58474 21051 37423 45710 16456 29254 63229 22762 40467 29732 10704 19028 29991 10797 19194 38043 13695 24348 11359 11359 5192 1869 3323 SPECIAL EVENTS/PROGRAM 27623 9944 17679 REGIONAL DEVELOPMENT 22747 8189 14558 CHAIM BOOK 5411 1948 3463 LICENSES AND PERMITS 2551 918 1633 2261 815 1446 8887216 8032383 307740 547093 5680504 5432098 6471041 7072703 14013 9361 569656 57261 521554 512395 9834225 9174616 2346 2346 22523683 22203519 15952 1538 15952 1538 X 9555472 9406710 7646479 7489491 5305780 5305780 22507731 22201981 22523683 22203519 X -936258 583250 47258 X 0 1 X 1 0 X 4999850 6559486 14023041 8197090 7638807 41418274 4999850 6559486 14023041 8197090 7638807 41418274 3535206 37883068 277421 421768 114108 681159 2810901 4305357 1702 1263 8097 38134 30250 79446 45803077 0.82710 0.89880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10247600 724894 742061 10230433 10974084 5967 -620244 112207 10247600 9355510 378971 1328388 88785 10974084 7752261 395731 1419770 212252 9355510 9812714 20980 -2081433 7752261 0.44000 0.52000 0.04000 0 0 132800 132800 425000 47813 377187 11856 9448 2408 512395 X 8581466 583250 47258 630508 7950958 0 7950958 8887216 0 8887216 0 8887216 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT OPERATES FOR THE PURPOSE OF MEETING THE LONG-TERM NEEDS OF FRIENDS OF YEMIN ORDE TO CARRY OUT ITS CHARITABLE PURPOSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: DE-OBLIGATED AWARDS AND ALLOWANCES FYO COMPLIES WITH THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. FYOS MANAGEMENT HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. NO PROVISION FOR INCOME TAXES WAS REQUIRED FOR THE YEARS ENDED DECEMBER 31, 2012 OR 2011. GENERALLY, FYO IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE UNITED STATES FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2009. 1 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES GRANTS TO RECIPIENTS LOCATED IN THE REGION 7918690 0 0 0 0 0 0 7918690 0 7918690 MIDDLE EAST AND NORTH AFRICA SUPPORT THE PROGRAMS AND ACTIVITIES OF YEMIN ORDE YOUTH VILLAGE 4328637 WIRE MIDDLE EAST AND NORTH AFRICA SUPPORT THE PROGRAMS AND ACTIVITIES OF YEMIN ORDE EDUC. INITIATIVE. 3590053 WIRE 2 0 0 0 0 0 0 METHOD USED TO ACCCOUNT FOR EXPENDITURES: SCHEDULE F, PART I, LINE 3: GRANT FUNDS ARE MONITORED BY A REVIEW OF SELECTED EXPENSE RECEIPTS DURING ANNUAL SITE VISITS. THE GRANTEE SENDS BUDGET TO ACTUAL REPORTS THAT INCLUDE LINE ITEM DETAILS AND COPIES OF RECEIPTS. THE ORGANIZATION RECEIVES PERIODIC REPORTS DESCRIBING THE PROGRESS AND ACHIEVMENTS MADE BY THE GRANTEE WITH BENCHMARKS THAT EVALUATE THE SUCCESS AND CHALLENGES OF THE PROGRAMS MANAGED BY THE GRANTEE. X X X 0 0 0 0 0 0 0 0 0 KAREN SALLERSON 155000 0 0 0 0 0 4650 0 11799 0 171449 0 0 0 PART I, LINE 3 THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED ANNUALLY BY THE COMPENSATION COMMITTEE WHICH INCLUDES THE CHAIR OF THE BOARD, CHAIR EMERITUS, NOMINATIONS AND GOVERNANCE CHAIR. THE COMMITTEE CANVASSED OTHER COMPARABLE ORGANIZATIONS TO DETERMINE APPROPRIATE SALARY. RESEARCH IS ALSO DONE WITH AN EXECUTIVE RECRUITER TO DETERMINE APPROPRIATE COMPENSATION PACKAGE. X 8 54436 FMV ON DATE OF THE GIFT 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS MARK SOLOMON AND MOREY GOLDBERG ARE BUSINESS PARTNERS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE TREASURER. THE FORM WAS THEN SUBMITTED TO THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C (A) AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE LEAVES THE MEETING DURING THE DISCUSSION ON, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. (B) THE CHAIRPERSON OF THE BOARD OR COMMITTEE, IF APPROPRIATE, APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. (C) AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE DETERMINES WHETHER THE CORPORATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS 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 ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OF COMMITTEE DETERMINES BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER IT IS FAIR AND REASONABLE TO THE CORPORATION AND MAKES ITS DECISIONS AS WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. VIOLATIONS OF THE CONFLICT OF INTEREST POLICY: IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT INFORMS THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORDS THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE OF THE MEMBER AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THAT THE MEMBER HAS, IN FACT, FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED ANNUALLY BY THE COMPENSATION COMMITTEE, WHICH INCLUDES THE CHAIR OF THE BOARD, CHAIR EMERITUS, AND THE CHAIR OF THE NOMINATIONS AND GOVERNANCE COMMITTEE. RESEARCH IS DONE WITH AN EXECUTIVE RECRUITER TO DETERMINE APPROPRIATE COMPENSATION. THIS PROCESS INCLUDES THE USE OF COMPARABILITY DATA AND IS DOCUMENTED. THE LAST REVIEW TOOK PLACE IN OCTOBER 2011. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: DE-OBLIGATED AWARDS AND ALLOWANCES 47,258.