AMERICAN FRIENDS OF KUPAT HAIR INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: AMERICAN FRIENDS OF KUPAT HAIR INC (EIN 20-1523797)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-08-08
IRS object ID: 201112209349301656
Schema version: 2010v3.2
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	2011-08-08T13:58:06-07:00	Timestamp
Tax Period End Date	2010-12-31	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	2010-01-01	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	2011-08-08	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CHAIM D DIER CPA	Name
Phone	7184361926	Phone
Date Prepared	2011-08-08	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2010	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	4768953	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	3	TotalNbrVolunteers
Total Gross UBI	1500	TotalGrossUBI
Contributions Grants Prior Year	6296611	ContributionsGrantsPriorYear
Contributions Grants Current Year	4767453	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	2152	InvestmentIncomePriorYear
Investment Income Current Year	1500	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	6298763	TotalRevenuePriorYear
Total Revenue Current Year	4768953	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	43382	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	1139218	TotalFundrsngExpCurrentYear
Other Expense Prior Year	6359192	OtherExpensePriorYear
Other Expenses Current Year	4851991	OtherExpensesCurrentYear
Total Expenses Prior Year	6359192	TotalExpensesPriorYear
Total Expenses Current Year	4895373	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-60429	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-126420	RevenuesLessExpensesCY
Total Assets BOY	336852	TotalAssetsBOY
Total Assets EOY	229576	TotalAssetsEOY
Total Liabilities BOY	4103	TotalLiabilitiesBOY
Total Liabilities EOY	23247	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	332749	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	206329	NetAssetsOrFundBalancesEOY
Mission Description	SEE PART 3 4(A).	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	3668000	Expense
Description	WE RAISE MONEY TO SUPORT KUPAT HAIR; AN ORGANIZATION IN ISRAEL WHICH HELPS SUPPORT MANY POVERTY STRICKEN FAMILIES.	Description
Total Program Service Expense	3668000	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
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	4767453	AllOtherContributions
Total Contributions	4767453	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1500	TotalRevenueColumn
Unrelated Business Revenue	1500	UnrelatedBusinessRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4768953	TotalRevenueColumn
Unrelated Business Revenue	1500	UnrelatedBusinessRevenue

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	39330	Total
Program Services	0	ProgramServices
Management And General	39330	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	4052	Total
Program Services	0	ProgramServices
Management And General	4052	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	200	Total
Program Services	0	ProgramServices
Management And General	200	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1075	Total
Program Services	0	ProgramServices
Management And General	1075	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	488462	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	488462	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	23125	Total
Program Services	0	ProgramServices
Management And General	23125	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
CC Collection Fees	69922	0	0	69922
DISTRIBUTIONS (SEE PART 3)	3668000	3668000	0	0
MAILING	232020	0	0	232020
FEES	145	0	145	0
INSURANCE	649	0	649	0

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	368393	Total
Program Services	0	ProgramServices
Management And General	19579	ManagementAndGeneral
Fundraising	348814	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4895373	Total
Program Services	3668000	ProgramServices
Management And General	88155	ManagementAndGeneral
Fundraising	1139218	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	165852	BOY
EOY	179546	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	171000	BOY
EOY	50030	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	336852	BOY
EOY	229576	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	4103	BOY
EOY	20020	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
EOY	3227	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	4103	BOY
EOY	23247	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	332749	BOY
EOY	206329	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	332749	BOY
EOY	206329	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	336852	BOY
EOY	229576	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-126420	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	3426216	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3677779	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5208056	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6296611	CurrentTaxYearMinus1Year
Current Tax Year	4767453	CurrentTaxYear
Total	23376115	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3426216	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3677779	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5208056	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6296611	CurrentTaxYearMinus1Year
Current Tax Year	4767453	CurrentTaxYear
Total	23376115	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	188473	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	520440	CurrentTaxYearMinus1Year
Total	708913	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	188473	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	520440	CurrentTaxYearMinus1Year
Total	708913	Total

Field	Value	IRS element (for citing)
Public Support Total509	22667202	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8986	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	12580	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	8528	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2152	CurrentTaxYearMinus1Year
Current Tax Year	1500	CurrentTaxYear
Total	33746	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8986	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	12580	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	8528	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2152	CurrentTaxYearMinus1Year
Current Tax Year	1500	CurrentTaxYear
Total	33746	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Total	23409861	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.96830	PublicSupportPercentage509
Prior Year Support Percentage	0.99840	PriorYearSupportPercentage
Investment Income Percentage	0.00140	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00160	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	$3,227	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	3227	TotalOfAmounts

Schedule G IRS990ScheduleG

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI-B, Line 11a	All members have copy.
Pt VI-C, Line 19	AVAILABLE TO PUBLIC UPON REQUSET
Form 990, Part IX, Line 24f	UTILITIES 748. 0. 748. 0. RENT 9300. 0. 9300. 0. TELEPHONE 9531. 0. 9531. 0. FUNDRAISING EXPENSES 38740. 0. 0. 38740. PRINTING 310074. 0. 0. 310074.