AMERICAN FRIENDS OF YESHIVAT OHR YERUSHALAYIM INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: AMERICAN FRIENDS OF YESHIVAT OHR YERUSHALAYIM INC (EIN 11-2787261)
Tax period: 2015-07-01 to 2016-06-30
Filed: 2016-11-15
IRS object ID: 201623209349306707
Schema version: 2015v2.1
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
Form 990
Schedule A
Schedule F
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-11-15T09:46:00-08:00	ReturnTs
Tax Period End	2016-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BEN EPSTEIN AND ASSOCIATES	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1455 E 15TH ST	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11230	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	112787261	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN FRIENDS OF YESHIVAT OHR YERUSHALAYIM INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	7182685059	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O S BESSLER 3080 Yarmouth D	AddressLine1Txt
City	BOCA RATON	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33434	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SIGFRIED BESSLER	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	7182685059	PhoneNum
Signature	2016-11-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BEN EPSTEIN CPA	PreparerPersonNm
Phone	7183369502	PhoneNum
Preparation	2016-11-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2017-02-10 21:41:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SIGFRIED BESSLER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3080 Yarmouth D	AddressLine1Txt
City	BOCA RATON	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33434	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$221,395	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1985	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	TO SOLICIT FUNDS TO BE DISTRIBUTED TO YESHIVAT OHR YERUSHALAYIM, A POST HIGH SCHOOL LOCATED IN ISRAEL	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$3,840	TotalGrossUBIAmt
PY Contributions Grants	$276,472	PYContributionsGrantsAmt
CY Contributions Grants	$217,555	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$3,840	CYOtherRevenueAmt
PY Total Revenue	$276,472	PYTotalRevenueAmt
CY Total Revenue	$221,395	CYTotalRevenueAmt
PY Grants And Similar Paid	$259,200	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$184,800	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$23,959	PYOtherExpensesAmt
CY Other Expenses	$20,726	CYOtherExpensesAmt
PY Total Expenses	$283,159	PYTotalExpensesAmt
CY Total Expenses	$205,526	CYTotalExpensesAmt
PY Revenues Less Expenses	-$6,687	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$15,869	CYRevenuesLessExpensesAmt
Total Assets BOY	$16,193	TotalAssetsBOYAmt
Total Assets EOY	$28,773	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$16,193	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$28,773	NetAssetsOrFundBalancesEOYAmt
Mission	TO SOLICIT FUNDS TO BE DISTRIBUTED TO YESHIVAT OHR	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$184,800	ExpenseAmt
Grant	$184,800	GrantAmt
Revenue	$221,395	RevenueAmt
Desc	TO SOLICIT FUNDS TO BE DISTRIBUTED TO YESHIVAT OHR YERUSHALAYIM, A POST HIGH SCHOOL LOCATED IN ISRAEL	Desc
Total Program Service Expenses	$184,800	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	Yes (true)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SIGFRIED BESSLER	PersonNm
Phone	7188748165	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3080 YARMOUTH D	AddressLine1Txt
City	BOCA RATON	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33434	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
SAMUEL WAGNER
PRESIDENT	2.00	Yes (X)	$0	$0	$0
MORRIS SOSSEVSKY
VICE PRESIDENT	2.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$217,555	AllOtherContributionsAmt
Total Contributions	$217,555	TotalContributionsAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,840	TotalRevenueColumnAmt
Unrelated Business Revenue	$3,840	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$3,840	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$221,395	TotalRevenueColumnAmt
Unrelated Business Revenue	$3,840	UnrelatedBusinessRevenueAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$184,800	TotalAmt
Program Services	$184,800	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$50	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$50	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
BANK SERVICE CHARGES	$2,389	$0	$2,389	$0
MISC	$287	$0	$287	$0
IRS TAXES	$18,000	$0	$18,000	$0

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$205,526	TotalAmt
Program Services	$184,800	ProgramServicesAmt
Management And General	$20,726	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$16,193	BOYAmt
EOY	$28,773	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,193	BOYAmt
EOY	$28,773	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,193	BOYAmt
EOY	$28,773	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,193	BOYAmt
EOY	$28,773	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,193	BOYAmt
EOY	$28,773	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$15,869	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Audit Committee	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$192,110	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$145,074	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$235,417	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$276,472	CurrentTaxYearMinus1YearAmt
Current Tax Year	$217,555	CurrentTaxYearAmt
Total	$1,066,628	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$192,110	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$145,074	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$235,417	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$276,472	CurrentTaxYearMinus1YearAmt
Current Tax Year	$217,555	CurrentTaxYearAmt
Total	$1,066,628	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$1,066,628	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$1,066,628	TotalSupportAmt
Public Support CY170	1.00000	PublicSupportCY170Pct
Public Support PY170	1.00000	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind
Public Support Total509	$0	PublicSupportTotal509Amt
Public Support CY509	0	PublicSupportCY509Pct
Investment Income CY	0	InvestmentIncomeCYPct

Schedule F IRS990ScheduleF

Grants To Org Outside US GrantsToOrgOutsideUSGrp

Field	Value	IRS element (for citing)
Region	Middle East	RegionTxt
Purpose Of Grant	EDUCATION	PurposeOfGrantTxt
Cash Grant	$184,800	CashGrantAmt
Manner Of Cash Disbursement	BANK WIRE	MannerOfCashDisbursementTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 7a	CPA REVIEWS AND SUBSEQUENTLY IT IS REVIEWED BY THE EXECUTIVE VICE PRESIDENT
Pt VI, Line 12c	OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE MONITORED FOR ADHERENCE TO CONFLICT OF INTEREST POLICY BY SUBMITTING WRITTEN STATEMENTS DISCLOSING POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE
Pt VI, Line 15a	AS A MATTER OF POLICY COMPENSATION DETERMINATION IS SUBJECT TO REVIEW AND APPROVAL BY MANAGEMENT AND IS MUST BE IN LINE WITH INDUSTRY STANDARDS
Pt VI, Line 11b	ALL VOTING MEMBERS ARE PRESENTED WITH FORMS PRIOR TO FILING FOR REVIEW
Pt VI, Line 1a	NO MATERIAL VOTING RIGHTS NOTED