2023-06-22T14:37:26-05:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2022-01-01 133434781 AMERICAN FRIENDS OF BEIT ISSIE SHAPIRO INC AMER 2128401166 25TH WEST 45TH STREET 504 NEW YORK NY 10036 MARK TODES TREASURER 2128401166 2023-06-22 1 MARK TODES XXX-XX-XXXX 1 GARRETT M HIGGINS P00543209 2122862600 2023-06-22 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARK TODES 25TH WEST 45TH STREET 504 NEW YORK NY 10036 1990359 0 X HTTPS://AFOBIS.ORG/ABOUT-US/ X 1987 DE THE AMERICAN FRIENDS OF BEIT ISSIE SHAPIRO (AFOBIS) IS A NATIONAL NOT-FOR-PROFIT FUNDRAISING ORGANIZATION WITH REGIONAL OFFICES IN NEW YORK CITY, NORTH MIAMI BEACH, FL AND LOS ANGELES, CA. AFOBIS IS DEDICATED TO SUPPORTING BEIT ISSIE SHAPIRO, ISRAEL'S LEADING DEVELOPER AND PROVIDER OF INNOVATIVE THERAPIES AND STATE-OF-THE-ART SERVICES FOR CHILDREN AND ADULTS ACROSS THE ENTIRE RANGE OF DISABILITIES. BEIT ISSIE SHAPIRO STRIVES TO SHARE ITS KNOWLEDGE TO IMPROVE THE LIVES OF PEOPLE WITH DISABILITIES AND CREATE LASTING SOCIAL CHANGE THROUGHOUT ISRAEL AND THE WORLD. AFOBIS ACCOMPLISHES ITS GOALS IN THE UNITED STATES BY RAISING AWARENESS OF BEIT ISSIE SHAPIRO THROUGH OUTREACH AND EDUCATIONAL PROGRAMS, EVENTS, ANNUAL AND PLANNED GIVING CAMPAIGNS AND MAJOR GIFTS. 9 9 4 10 0 0 2006111 1953870 0 0 158 151 8965 615 2015234 1954636 1314829 1153504 0 0 296723 402003 0 0 129771 404615 233513 2016167 1789020 -933 165616 431779 586207 48299 37574 383480 548633 X THE AMERICAN FRIENDS OF BEIT ISSIE SHAPIRO (AFOBIS) IS A NATIONAL NOT FOR PROFIT FUNDRAISING ORGANIZATION WITH REGIONAL OFFICES IN NEW YORK CITY, NORTH MIAMI BEACH, FL AND LOS ANGELES, CA. AFOBIS IS DEDICATED TO SUPPORTING BEIT ISSIE SHAPIRO, ISRAEL'S LEADING ORGANIZATION IN THE FIELD OF DISABILITIES IN THE UNITED STATES BY RAISING AWARENESS THROUGH OUTREACH AND EDUCATIONAL PROGRAMS, FUNDRAISING EVENTS, ANNUAL AND PLANNED GIVING CAMPAIGNS AND MAJOR GIFTS.SUPPORT FROM THE AMERICAN FRIENDS, IMPACTS THE QUALITY OF LIFE OF CHILDREN WITH DISABILITIES AND THEIR' FAMILIES THROUGHOUT ISRAEL. ADDITIONALLY, AFOBIS SUPPORT ENABLES BEIT ISSIE TO SHARE AND LEVERAGE ITS INNOVATIVE THERAPEUTIC SERVICES AND PROGRAMS THROUGH THEIR NETWORK OF COLLABORATIONS, RESEARCH AND TRAINING. 0 0 1497145 1153504 0 IN 2022, GRANTS WERE MADE BY AFOBIS TO PROGRAMS AT BEIT ISSIE SHAPIRO WHICH DIRECTLY IMPACTED 3,470+ CHILDREN AND ADULTS WITH DISABILITIES SERVED BY DIRECT EDUCATIONAL AND THERAPEUTIC SERVICES; 120,800+ PEOPLE IMPACTED BY OUR BEST PRACTICES IN ASSISTIVE TECHNOLOGY; 4,000+ DISABILITIES PROFESSIONALS REACHED THROUGH TRAINING AND KNOWLEDGE SHARING IN ISRAEL AND 60+ COUNTRIES WORLDWIDE, 1,000+ FAMILIES BENEFITED FROM SUPPORT PROGRAMS; AND OVER 500,000+ PEOPLE IMPACTED INDIRECTLY BY CHANGES MADE TO ISRAELI LAW. 1497145 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 5 0 4 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA FL NY X X X MARK TODES TREASURER 2128401166 25TH WEST 45TH STREET 504 NEW YORK NY 10036 EDMOND TRUMP PRESIDENT & DIRECTOR 1.00 X X 0 0 0 ANDREW FINE CHAIR 2.00 X X 0 0 0 MARK TODES TREASURER 5.00 X X 0 0 0 URI BLACKMAN DIRECTOR 1.00 X 0 0 0 JOHN BUSSELL DIRECTOR 1.00 X 0 0 0 RUVAN COHEN DIRECTOR 1.00 X 0 0 0 ERROL FINE DIRECTOR 1.00 X 0 0 0 JERRY LIEBERMAN DIRECTOR, THROUGH 2022 1.00 X 0 0 0 JULIUS TRUMP DIRECTOR 1.00 X 0 0 0 STEPHANIE TRUMP DIRECTOR 1.00 X 0 0 0 ESTI HERMAN NATIONAL DIRECTOR, THRU FEB. 2022 40.00 X 74067 0 0 AVIVA ZELTZER-ZUBIDA NATIONAL DIRECTOR, AS OF OCT. 2022 40.00 X 43333 0 0 MARK HIRSCH SECRETARY 1.00 X 0 0 0 SORAYA NAZARIAN VP OF PHILANTHROPY 40.00 X 150000 0 0 267400 0 0 1 0 0 0 0 243545 1710325 10563 1953870 41 41 10564 10454 110 110 110 25375 243545 25269 106 106 REIMBURSEMENT INCOME 900099 509 509 509 1954636 0 0 766 1153504 1153504 117400 90446 5017 21937 230000 177193 9832 42975 24787 19096 1060 4631 29816 22970 1275 5571 212 212 30900 30900 13 13 102170 26981 69949 5240 8293 1919 6374 49805 5194 27116 17495 3938 3938 10900 10900 14207 1064 1063 12080 755 755 3487 697 2093 697 OTHER EVENT EXPENSES 8833 8833 1789020 1497145 162104 129771 258278 306933 166221 275434 2359 0 15181 15181 755 0 4166 3840 431779 586207 48299 37574 48299 37574 X 224634 299443 158846 249190 383480 548633 431779 586207 165616 -463 0 X X 0 1 X 1 0 X 1326952 1776239 1819702 2006111 1953870 8882874 1326952 1776239 1819702 2006111 1953870 8882874 283943 8598931 1925 255 180 126 41 2527 7096 7615 106 14817 268 1350 509 2127 8902345 0.96590 0.85750 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REIMBURSEMENT INCOME - 2018 AMOUNT: $ 268. 2021 AMOUNT: $ 1,350. 2022 AMOUNT: $ 509. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15181 15181 0 0 X 1945327 -463 -463 1945790 13 8833 8846 1954636 1780174 0 1780174 13 8833 8846 1789020 PART X, LINE 2: AMERICAN FRIENDS RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT AMERICAN FRIENDS HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. AMERICAN FRIENDS IS NO LONGER SUBJECT TO EXAMINATIONS BY APPLICABLE TAXING JURISDICTIONS FOR THE PERIODS PRIOR TO DECEMBER 31, 2019. PART XI, LINE 4B - OTHER ADJUSTMENTS: EVENT EXPENSES REPORTED ON PART IX 8,833. PART XII, LINE 4B - OTHER ADJUSTMENTS: EVENT EXPENSES REPORTED ON PART IX 8,833. 1 MIDDLE EAST AND NORTH AFRICA 0 0 GRANT-MAKING 1153504 0 0 0 0 0 0 1153504 0 1153504 MIDDLE EAST AND NORTH AFRICA IMPROVING THE LIVES OF PEOPLE WITH DISABILITIES 1153504 WIRE TRANSFER 0 1 0 0 0 0 0 0 0 PART I, LINE 2: MEMBERS OF THE GOVERNING BOARD REGULARLY COMMUNICATE WITH THE HIGHEST LEVELS OF BEIT ISSIE SHAPIRO, INCLUDING THE DIRECTOR OF INTERNATIONAL RESOURCE AND INDEPENDENT MEMBERS OF THE FINANCE COMMITTEE WHO REGULARLY APPRISE THE GOVERNING BOARD AS TO HOW FUNDS ARE DEPLOYED. THROUGH THESE ACTIONS TAKEN BY THE INDEPENDENT GOVERNING BODY, AMERICAN FRIENDS IS ABLE TO OBTAIN ASSURANCES AS TO THE USE OF THE GRANTS PROVIDED TO BIS. PART I, LINE 3: THE GRANT EXPENSES REPORTED IN PART I, LINE 3 AND PART II ARE ACCOUNTED FOR USING THE ACCRUAL METHOD OF ACCOUNTING IN CONFORMITY WITH THE AUDITED FINANCIAL STATEMENTS. PART III ACCOUNTING METHOD: GALA 2022 258872 233497 25375 148 8490 14272 MARATHON 2022 10048 10048 2359 268920 243545 25375 148 8490 16631 25269 106 X 1 10563 AVG. SELLING PRICE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING INDIVIDUALS HAVE A FAMILY RELATIONSHIP: JULIUS TRUMP, EDMOND TRUMP, STEPHANIE TRUMP, MARK TODES, ERROL FINE AND ANDREW FINE THE FOLLOWING INDIVIDUALS HAVE A BUSINESS RELATIONSHIP: JULIUS TRUMP, EDMOND TRUMP, STEPHANIE TRUMP, MARK HIRSCH AND MARK TODES FORM 990, PART VI, SECTION B, LINE 11B AMERICAN FRIENDS OF BEIT ISSIE SHAPIRO, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, IT IS PROVIDED TO THE AUDIT COMMITTEE FOR THEIR REVIEW. FOLLOWING THEIR REVIEW, AND AFTER ANY NECESSARY CHANGES, IT IS PROVIDED TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. ONCE APPROVED, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO ALL OFFICERS AND DIRECTORS ("INTERESTED PERSON") OF THE ORGANIZATION. ANNUALLY, EACH INDIVIDUAL MUST SIGN A STATEMENT DISCLOSING ANY ACTUAL OR POTENTIAL CONFLICTS. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE WILL LEAVE THE GOVERNING 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. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE MUST LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE WILL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE DETERMINES WHETHER THE ORGANIZATION CAN OBTAIN, WITH REASONABLE EFFORTS, A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE WILL DETERMINE, BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT WILL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS WILL CONTAIN: 1. THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE GOVERNING BOARDS OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. 2. THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE NATIONAL DIRECTOR WAS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. COMPARABILITY DATA, INCLUDING COMPENSATION SURVEYS OF SIMILAR ORGANIZATIONS, WAS UTILIZED AS PART OF THE COMPENSATION DETERMINATION PROCESS. THE PROCESS WAS LAST CONDUCTED EARLY IN 2020 AT THE TIME THE NATIONAL DIRECTOR WAS HIRED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AND FORM 1023 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE FORM 990, FINANCIAL STATEMENTS, WHISTLEBLOWER POLICY AND DONOR PRIVACY POLICY ARE POSTED ON THE ORGANIZATION'S WEBSITE. THE RETURN IS AVAILABLE ON GUIDESTAR.ORG, OTHER SIMILAR TYPES OF WEBSITES AS WELL AS ON THE BEIT ISSIE SHAPIRO WEBSITE.. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.