2025-11-13T16:20:28-06:00 2024-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 180 PARK AVENUE SUITE 200 FLORHAM PARK NJ 07932 990 2024-01-01 133106768 AMERICAN SOCIETY FOR YAD VASHEM INC AMER 2122204304 500 FIFTH AVENUE 42ND FLOOR NEW YORK NY 10110 IRA DRUKIER TREASURER 2122204304 2025-11-11 1 1 MONIKA YADAV P01473820 9732180500 2025-11-11 2024 2025-03-06 01:10:19Z IRA DRUKIER 500 FIFTH AVENUE 42ND FLOOR NEW YORK NY 10110 12192934 0 X WWW.YADVASHEMUSA.ORG X 1981 NY ASYV WAS FORMED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, RELIGIOUS, AND LITERARY PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. IN FURTHERANCE OF SUCH PURPOSES, ASYV WORKS TO SUPPORT PUBLIC EDUCATION ABOUT THE EVENTS OF THE HOLOCAUST AND OTHER ACTIVITIES SERVING AS A MEMORIAL TO THE VICTIMS OF THE HOLOCAUST, INCLUDING BY DISTRIBUTING FUNDS TO SUPPORT PROGRAMS AND PROJECTS OF YAD VASHEM, THE WORLD HOLOCAUST REMEMBRANCE CENTER. 12 12 15 12 0 0 11228415 3235861 0 0 2283701 2800665 -203684 0 13308432 6036526 11249842 1674492 0 0 4237179 1762273 616401 0 0 2264381 2070664 18367803 5507429 -5059371 529097 101850895 104173055 4633874 3399662 97217021 100773393 X ASYV WAS FORMED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, RELIGIOUS, AND LITERARY PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. IN FURTHERANCE OF SUCH PURPOSES, ASYV WORKS TO SUPPORT PUBLIC EDUCATION ABOUT THE EVENTS OF THE HOLOCAUST AND OTHER ACTIVITIES SERVING AS A MEMORIAL TO THE VICTIMS OF THE HOLOCAUST, INCLUDING BY DISTRIBUTING FUNDS TO SUPPORT PROGRAMS AND PROJECTS OF YAD VASHEM, THE WORLD HOLOCAUST REMEMBRANCE CENTER. 0 1 1674492 1674492 YAD VASHEM - WORLD HOLOCAUST REMEMBRANCE CENTER: THE ORGANIZATION PROVIDES GRANT FUNDING TO YAD VASHEM, THE WORLD HOLOCAUST REMEMBRANCE CENTER, ENTRUSTED WITH THE TASK OF COMMEMORATING, DOCUMENTING, RESEARCHING AND EDUCATING ABOUT THE HOLOCAUST: REMEMBERING THE SIX MILLION JEWS MURDERED BY THE GERMAN NAZIS AND THEIR COLLABORATORS, THE DESTROYED JEWISH COMMUNITIES, AND THE GHETTO AND RESISTANCE FIGHTERS. 1674492 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 1 15 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY MD MA MI MN NH NJ NM NY NC ND OR OR PA RI SC TN UT VA WV WI X X RONA GOTTLIB BOCHENEK 2122204304 500 FIFTH AVENUE 42ND FLOOR NEW YORK NY 10110 LEONARD A WILF INTERIM CHAIR BEG 02/24 5.00 X X 0 0 0 ADINA BURIAN CO-CHAIR END 02/24 1.00 X X 0 0 0 MARK MOSKOWITZ CO-CHAIR END 02/24 1.00 X X 0 0 0 FRED ZEIDMAN ASSISTANT TREASURER END 02/24 1.00 X X 0 0 0 MARK WILF SECRETARY 1.00 X X 0 0 0 LAWRENCE J BURIAN DIRECTOR 1.00 X 0 0 0 ANDREW J GROVEMAN DIRECTOR 1.00 X 0 0 0 BARRY LEVINE TREASURER END 02/24 1.00 X X 0 0 0 CAROLINE MASSEL DIRECTOR 1.00 X 0 0 0 BARRY RUBENSTEIN DIRECTOR 1.00 X 0 0 0 IRA DRUKIER TREASURER BEG 02/24 5.00 X X 0 0 0 DAVID HALPERN DIRECTOR 1.00 X 0 0 0 STANLEY STONE EXECUTIVE DIRECTOR END 03/24 35.00 X 171625 0 515435 RONA GOTTLIB BOCHENEK COO/CFO 35.00 X 212336 0 18153 AMY COOPER NATIONAL CAMPAINGN DIR. END 01/24 35.00 X 283301 0 28719 CHRIS MORTON DIR. OF PLANNED GIVING END 01/24 35.00 X 186155 0 18158 DENISE HERSCHBERG SOUTH EAST REGIONAL DIR. END 01/24 35.00 X 181292 0 20028 SYLVIA MOSKOVITZ WEST COAST REGIONAL DIR. END 01/24 35.00 X 201109 0 21654 DANA SHAKARCHY TRI STATE REGIONAL DIR. END 01/24 35.00 X 187721 0 25236 1423539 0 647383 7 0 1 0 MORGAN LEWIS & BOCKIUS LLP 1701 MARKET STREET PHILADELPHIA PA 19103 LEGAL SERVICES 329515 1 3235861 3235861 3045251 3045251 5911822 6156408 -244586 -244586 -244586 6036526 0 0 2800665 1674492 1674492 709004 709004 151911 151911 34342 34342 156938 156938 710078 710078 317053 317053 43360 43360 233248 233248 58013 58013 62630 62630 465394 465394 544 544 3693 3693 56657 56657 BAD DEBT EXPENSE 786202 786202 DUES AND SUBSCRIPTIONS 10117 10117 LICENSES AND FEES 4217 4217 29536 29536 5507429 1674492 3832937 0 6916311 7881689 6925362 1091938 37971 39098 202458 200431 5720 2027 83582846 79843539 1727794 12966799 2654891 2347965 101850895 104173055 1918498 1108772 2715376 2290890 4633874 3399662 X 82990541 92933310 14226480 7840083 97217021 100773393 101850895 104173055 X 529097 7746751 -4719476 X 0 1 X 1 0 X 26594237 17281882 22491910 8211974 3235861 77815864 26594237 17281882 22491910 8211974 3235861 77815864 17344194 60471670 1708498 2450688 1777284 2279109 3045251 11260830 89076694 0.67890 0.70040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90724864 3105670 10314168 1674492 1940000 100530210 80412154 3685763 12283721 5656774 90724864 86768965 4102329 -8625658 1833482 80412154 78689830 6678447 2450688 1050000 86768965 70670095 7224105 1845630 1050000 78689830 0.93286 0.06714 0 0 144696 144494 202 57762 55937 1825 2027 MULTI MANAGER 7820294 F PRIVATE CREDIT MANAGERS IV OFFSHORE 1692252 F VINTAGE IX B OFFSHORE 1491004 F GOLDMAN SACHS PRIVATE CREDIT CORP 1304520 F E&F PRIVATE EQUITY MGRS 658729 F 12966799 OPERATING LEASE LIABILITY 2290890 2290890 X 8830553 7746751 -4719476 3027275 5803278 233248 233248 6036526 5274181 0 5274181 233248 233248 5507429 PART V, LINE 4: BOARD-DESIGNATED AND DONOR-DESIGNATED ENDOWMENT FUNDS ARE SUBJECT TO APPROPRIATION FOR EXPENDITURE BY ASYV IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY THE NEW YORK PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT AND ANY APPLICABLE GIFT INSTRUMENT. SUCH FUNDS ARE USED TO SUPPORT ASYV'S CHARITABLE AND EDUCATIONAL PURPOSES OF HOLOCAUST EDUCATION AND REMEMBRANCE. PART X, LINE 2: ASYV RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX BENEFITS IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, INCOME TAXES. UNDER THAT GUIDANCE, ASYV ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES, AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX BENEFITS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF ASYV AND HAS CONCLUDED THAT NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS HAD BEEN TAKEN. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGES RECEIVABLE -4,719,476. 1 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 1674492 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 2350982 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 INVESTMENTS 1491004 0 0 0 0 0 0 5516478 0 5516478 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, TO SUPPORT THE CRUCIAL EFFORTS OF YAD VASHEM 1674492 ELECTRONIC FUND OR WIRE TRANSFER 0 1 1 0 1 0 1 0 PART I, LINE 2: ASYV GRANTS FUNDS IN ACCORDANCE WITH PROCEDURES DESIGNED TO ENSURE THE CHARITABLE USE OF ALL SUCH FUNDS, INCLUDING THROUGH PRE-GRANT INQUIRIES TO DETERMINE THE PROPOSED USE OF GRANTED FUNDS, AND MAINTAINS CLOSE RELATIONSHIPS WITH GRANTEES TO MONITOR SUCH USE. PART I, LINE 3: THE ACCOUNTING METHOD USED TO ACCOUNT FOR EXPENDITURES IS THE ACCRUAL METHOD. THE AMOUNT REPORTED FOR INVESTMENTS REPRESENTS THE FAIR MARKET VALUE OF SUCH INVESTMENTS AS OF THE END OF THE TAX YEAR. X X X X 1 0 0 0 0 0 0 0 0 STANLEY STONE EXECUTIVE DIRECTOR END 03/24 171625 0 0 0 0 0 515000 0 435 0 687060 0 0 0 AMY COOPER NATIONAL CAMPAINGN DIR. END 01/24 39479 0 0 0 243822 0 15566 0 13153 0 312020 0 0 0 RONA GOTTLIB BOCHENEK COO/CFO 212336 0 0 0 0 0 5000 0 13153 0 230489 0 0 0 SYLVIA MOSKOVITZ WEST COAST REGIONAL DIR. END 01/24 26109 0 0 0 175000 0 9159 0 12495 0 222763 0 0 0 DANA SHAKARCHY TRI STATE REGIONAL DIR. END 01/24 24259 0 0 0 163462 0 12083 0 13153 0 212957 0 0 0 CHRIS MORTON DIR. OF PLANNED GIVING END 01/24 21840 0 0 0 164315 0 12120 0 6038 0 204313 0 0 0 DENISE HERSCHBERG SOUTH EAST REGIONAL DIR. END 01/24 22638 0 0 0 158654 0 6875 0 13153 0 201320 0 0 0 PART I, LINE 4A THE FOLLOWING INDIVIDUALS RECEIVED SEVERANCE PAYMENTS: 1)AMY COOPER - $243,822 PAID IN 2024, $9,753 TO BE PAID IN 2025, FOR A TOTAL OF $253,575, EQUAL TO 12 MONTHS SALARY. 2) CHRIS MORTON - $164,315 PAID IN 2024, $6,573 TO BE PAID IN 2025, FOR A TOTAL OF $170,888, EQUAL TO 12 MONTHS SALARY. 3) DENISE HERSCHBERG - $158,654 PAID IN 2024, $6,346 TO BE PAID IN 2025, FOR A TOTAL OF $165,000, EQUAL TO 12 MONTHS SALARY. 4) SYLVIA MOSKOVITZ - $175,000 PAID IN 2024, $7,000 TO BE PAID IN 2025, FOR A TOTAL OF $182,000, EQUAL TO 12 MONTHS SALARY. 5) DANA SHAKARCHY - $163,462 PAID IN 2024, $6,538 TO BE PAID IN 2025, FOR A TOTAL OF $170,000, EQUAL TO 12 MONTHS SALARY. 6) STANELY STONE - $255,000 TO BE PAID IN 2025, $255,000 TO BE PAID IN 2026, FOR A TOTAL OF $510,000. FORM 990, PART III, LINE 3 EFFECTIVE AS OF JANUARY 1, 2024, YAD VASHEM, THE WORLD HOLOCAUST MEMORIAL (YAD VASHEM) DISAFFILIATED FROM THE AMERICAN SOCIETY FOR YAD VASHEM, INC. (ASYV). DUE TO THIS DISAFFILIATION, THE ASYV BOARD APPROVED EMPLOYEE SEVERANCES IN DECEMBER 2023. FURTHER, AS OF JANUARY 1, 2024, ASYV CEASED TO ACTIVELY RAISE FUNDS OR CONDUCT EDUCATIONAL PROGRAMMING. ASYV CONTINUES TO MAKE GRANTS FROM ITS ENDOWMENT IN SUPPORT OF YAD VASHEM AND IN FURTHERANCE OF ITS CHARITABLE AND EDUCATIONAL PURPOSES. FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING BOARD MEMBERS HAVE A FAMILY RELATIONSHIP: ADINA BURIAN AND LAWRENCE BURIAN - LEONARD WILF AND MARK WILF FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. PRIOR TO FILING THE FORM 990, THE RETURN IS MADE AVAILABLE TO BOARD FOR THEIR REVIEW AND APPROVAL. THE ORGANIZATION FORWARDS ANY QUESTIONS OR COMMENTS TO THE ACCOUNTING FIRM AND A FINAL VERSION IS DISTRIBUTED TO ALL BOARD MEMBERS ELECTRONICALLY PRIOR TO FILING THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AMERICAN SOCIETY FOR YAD VASHEM (ASYV) HAS A CONFLICT-OF-INTEREST POLICY, WHICH APPLIES TO ALL DIRECTORS, OFFICERS, AND STAFF. ALL DIRECTORS OF THE BOARD ARE REQUIRED TO SIGN A CONFLICT-OF-INTEREST DISCLOSURE STATEMENT BEFORE THEIR INITIAL TERM AND ANNUALLY AFTER THAT. IN ADDITION, DURING THE YEAR, IF THE DIRECTOR OF THE BOARD BECOMES AWARE OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST INVOLVING THEMSELVES OR SOMEONE AFFILIATED WITH THE ASYV, THEY MUST PROMPTLY NOTIFY THE AUDIT COMMITTEE OF THE BOARD. AFTER DISCLOSURE OF THE EXISTENCE OF A POTENTIAL CONFLICT OF INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE MUST LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS DECIDE IF A CONFLICT OF INTEREST EXISTS. IN THE EVENT THAT A CONFLICT OF INTEREST IS DETERMINED, THE INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, THEY MUST LEAVE THE MEETING DURING THE DELIBERATION OF AND THE VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE INTERESTED PERSON MAY NOT MAKE ANY ATTEMPT TO INFLUENCE IMPROPERLY THE DELIBERATION OR VOTING ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. AN INTERESTED PERSON WILL NOT PARTICIPATE IN DECISION-MAKING ON MATTERS INVOLVING THE CONFLICT, AND THE MINUTES OF THE BOARD COMMITTEE MEETING WILL REFLECT THE BOARD'S DELIBERATION AND VOTING. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS OF ASYV (THE "BOARD") ANNUALLY EVALUATES THE DIRECTOR AND OTHER HIGHLY COMPENSATED EMPLOYEES ON THEIR PERFORMANCE, AND ASKS FOR THEIR INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION. THE COMPENSATION COMMITTEE OF THE BOARD DELEGATES ONE OR MORE INDIVIDUALS TO OBTAIN RESEARCH AND INFORMATION TO MAKE A RECOMMENDATION TO THE FULL BOARD FOR THE COMPENSATION (SALARY AND BENEFITS) OF THE EXECUTIVE DIRECTOR AND OTHER OFFICER/KEY EMPLOYEES BASED ON A REVIEW OF COMPARABILITY DATA. FOR EXAMPLE, THE COMMITTEE SECURES DATA THAT DOCUMENTS COMPENSATION LEVELS AND BENEFITS FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. ASYV ALSO ENGAGED A COMPENSATION CONSULTANT TO PROVIDE INFORMATION ON SALARY RANGES FOR SIMILAR EXECUTIVE DIRECTOR POSITIONS AND GENERAL REVIEW OF ASYV STAFF COMPENSATION AND BENEFITS. TO APPROVE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER HIGHLY COMPENSATED EMPLOYEES THE BOARD DOCUMENTS HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED, IN MINUTES OF THE MEETING DURING WHICH THE COMPENSATION WAS APPROVED. THIS PROCESS WAS LAST UNDERTAKEN IN 2021. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST, AND GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST AT 500 FIFTH AVENUE, 42ND FLOOR, NEW YORK, NY 10110. FORM 990, PART XI, LINE 9: LOSS ON UNCOLLECTIBLE PLEDGES RECEIVABLE -4,719,476.