AMERICAN FRIENDS OF KUPAT HAIR INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: AMERICAN FRIENDS OF KUPAT HAIR INC (EIN 20-1523797)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-07-19
IRS object ID: 201242019349300739
Schema version: 2011v1.2
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 D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-07-19T15:43:48-07:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Y GUTWEIN & CD DIER CPAS	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	639 DAHILL RD	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11218	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	201523797	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN FRIENDS OF KUPAT HAIR	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	AMER	NameControl
Phone	7189728970	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4415 14TH AVE	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11219	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	YOSEF FISHMAN	Name
Title	PRESIDENT	Title
Phone	7189728970	Phone
Date Signed	2012-07-11	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CHAIM D DIER CPA	Name
Phone	7184361926	Phone
Date Prepared	2012-07-19	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	YOSEF FISHMAN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1521 51ST STREET	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11219	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	4343548	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2003	YearFormation
State Legal Domicile	NY	StateLegalDomicile
Activity Or Mission Description	SEE PART 3 4(A).	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	5	TotalNbrEmployees
Total Nbr Volunteers	5	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	4767453	ContributionsGrantsPriorYear
Contributions Grants Current Year	4342682	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	1500	InvestmentIncomePriorYear
Investment Income Current Year	866	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	4768953	TotalRevenuePriorYear
Total Revenue Current Year	4343548	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	43382	SalariesEtcPriorYear
Salaries Etc Current Year	58482	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	1049997	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4851991	OtherExpensePriorYear
Other Expenses Current Year	4199606	OtherExpensesCurrentYear
Total Expenses Prior Year	4895373	TotalExpensesPriorYear
Total Expenses Current Year	4258088	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-126420	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	85460	RevenuesLessExpensesCY
Total Assets BOY	229576	TotalAssetsBOY
Total Assets EOY	319684	TotalAssetsEOY
Total Liabilities BOY	23247	TotalLiabilitiesBOY
Total Liabilities EOY	27895	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	206329	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	291789	NetAssetsOrFundBalancesEOY
Mission Description	SEE PART 3 4(A).	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	3085000	Expense
Description	TO RAISE FUNDS FOR DISTRIBUTION TO INSTITUTIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE AND EDUCATIONAL PURPOSES IN THE UNITED STATES AND ISRAEL WITH A VIEW TOWARD PROVIDING AID, ASSISTANCE AND SUPPORT TO NEEDY AND INDIGENT INDIVIDUALS IN ISRAEL AND THE UNITED STATES.	Description
Total Program Service Expense	3085000	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	5	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	3	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	CHAIM D DIER CPA	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	7184361926	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	639 DAHILL ROAD	AddressLine1
City	BEOOKLYN	City
State	NY	State
ZIP Code	11218	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
YOSEF FISHMAN
PRESIDENT	25.00	X	0	0	0
CHAIM WILNER
VICE PRESIDENT	10.00		0	0	0	X
MOSHE PASKESZ
SECRETARY	10.00		0	0	0	X

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	4342682	AllOtherContributions
Total Contributions	4342682	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	866	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4343548	TotalRevenueColumn
Related Or Exempt Function Income	866	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	52330	Total
Program Services	0	ProgramServices
Management And General	52330	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	6152	Total
Program Services	0	ProgramServices
Management And General	6152	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	6500	Total
Program Services	0	ProgramServices
Management And General	6500	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	2596	Total
Program Services	0	ProgramServices
Management And General	2596	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	450799	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	450799	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	7025	Total
Program Services	0	ProgramServices
Management And General	7025	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	3057	Total
Program Services	0	ProgramServices
Management And General	3057	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3334	Total
Program Services	0	ProgramServices
Management And General	3334	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
CC Collection Fees	60581	0	0	60581
DISTRIBUTIONS (SEE PART 3)	3085000	3085000	0	0
MAILING	241184	0	0	241184
BANK CHARGES	307	0	307	0

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	339223	Total
Program Services	0	ProgramServices
Management And General	41790	ManagementAndGeneral
Fundraising	297433	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4258088	Total
Program Services	3085000	ProgramServices
Management And General	123091	ManagementAndGeneral
Fundraising	1049997	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	179546	BOY
EOY	319654	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	50030	BOY
EOY	30	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	229576	BOY
EOY	319684	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	20020	BOY
EOY	25581	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3227	BOY
EOY	2314	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	23247	BOY
EOY	27895	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	206329	BOY
EOY	291789	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	206329	BOY
EOY	291789	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	229576	BOY
EOY	319684	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	85460	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited
Audit Committee	false	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3677779	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5208056	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	6296611	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4767453	CurrentTaxYearMinus1Year
Current Tax Year	4342682	CurrentTaxYear
Total	24292581	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3677779	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5208056	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	6296611	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4767453	CurrentTaxYearMinus1Year
Current Tax Year	4342682	CurrentTaxYear
Total	24292581	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	188473	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	520440	CurrentTaxYearMinus2Years
Current Tax Year	189660	CurrentTaxYear
Total	898573	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	188473	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	520440	CurrentTaxYearMinus2Years
Current Tax Year	189660	CurrentTaxYear
Total	898573	Total

Field	Value	IRS element (for citing)
Public Support Total509	23394008	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	12580	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8528	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2152	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1500	CurrentTaxYearMinus1Year
Current Tax Year	866	CurrentTaxYear
Total	25626	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	12580	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8528	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2152	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1500	CurrentTaxYearMinus1Year
Current Tax Year	866	CurrentTaxYear
Total	25626	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Total	24318207	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.96200	PublicSupportPercentage509
Prior Year Support Percentage	0.96830	PriorYearSupportPercentage
Investment Income Percentage	0.00110	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00140	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	TAXES PAYABLE	Description
Amount	$2,314	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	2314	TotalOfAmounts

Schedule G IRS990ScheduleG

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 11a	All members have copy.
Pt VI, Line 19	AVAILABLE TO PUBLIC UPON REQUSET
Form 990, Part IX, Line 24f	UTILITIES 4706. 0. 4706. 0. RENT 15600. 0. 15600. 0. TELEPHONE 21484. 0. 21484. 0. FUNDRAISING EXPENSES 47575. 0. 0. 47575. PRINTING 249858. 0. 0. 249858.