2024-02-02T10:39:25-06:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 32 FOSTERTOWN ROAD NEWBURGH NY 12550 990 2022-01-01 133843506 FRIENDS OF ISRAEL SCOUTS INC FRIE 2123908130 575 8TH AVENUE 11TH FLOOR NEW YORK NY 10018 YANIV BIRAN CFO 2123908130 2024-02-01 1 YANIV BIRAN 999009999 1 TRACY L BADGLEY P00152200 8455655400 2024-02-01 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z X YANIV BIRAN 575 8TH AVENUE 11TH FLOOR NEW YORK NY 10018 9573701 0 X WWW.ISRAELSCOUTS.ORG X 1995 NY OFFER CHILDREN AGE 7 - 17 THE OPPORTUNITY TO PARTICIPATE IN THE ISRAEL SCOUT MOVEMENT, TO PROVIDE AND MAINTAIN COMMUNAL, CIVIC AND SOCIAL ACTIVITIES AND FOSTER THE SPIRIT OF SCOUTING THRU SEASONAL CAMPS, WEEKENDS AND SPECIAL EVENTS 11 11 49 85 0 0 1560460 1540641 4199120 8033060 -332 0 0 0 5759248 9573701 0 805 0 0 322500 503161 0 0 48139 4657574 8599885 4980074 9103851 779174 469850 4590844 5990671 1563579 2493556 3027265 3497115 X THE ORGANIZATION'S PURPOSE INCLUDES OFFERING CHILDREN AN OPPORTUNITY TO PARTICIPATE IN THE ISRAELI SCOUT MOVEMENT IN ACCORDANCE WITH THE PURPOSES OF THE PROGRAMS CONDUCTED BY THE ISRAELI SCOUT FEDERATION. IN ADDITION, THE ORGANIZATION SEEKS TO ENLIGHTEN ITS MEMBERS TO THEIR RELATIONSHIP WITH THE STATE OF ISRAEL. TOGETHER WITH THE ISRAELI SCOUTS AND THE JEWISH AGENCY FOR ISRAEL, THEY PROMOTE SEASONAL PROGRAMS IN BOTH THE UNITED STATES OF AMERICA AND ISRAEL. 0 0 6187738 805 6707361 TZOFIM TZABAR: SCOUTING ACTIVITIES IN THE US 700313 548466 SHACHBAG CAMP: HIGH SCHOOL AGE SCOUT CAMP IN ISRAEL 688793 498481 ISRAEL SUMMER PROGRAM: STUDENTS TRAVEL TO ISRAEL FOR THE SUMMER 707055 278752 CARAVAN & DELEGATION: STUDENTS FROM ISRAEL TRAVEL THROUGHOUT THE US PERFORMING ISRAELI MUSIC AND DANCE. SHNAT SHERUT PROGRAM: A COMMUNITY SERVICE OF VOLUNTEERING IN A DEVELOPMENT TOWN/UNDERPRIVILEGED NEIGHBORHOOD IN ISRAEL.GARIN TZABAR: EDUCATION PROGRAM FOR STUDENTS WHO WISH TO TRAVEL TO ISRAEL TO DO COMMUNITY SERVICE 707055 278752 8283899 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 49 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 NY X YANIV BIRAN CEO 2123908130 575 8TH AVE 11TH FLOOR NEW YORK NY 10018 X RONNY URMAN PRESIDENT 3.00 X 0 0 0 ISAAC BLACHOR SECRETARY 2.00 X X 0 0 0 TZAHI LEVINZON TREASURER 2.00 X X 0 0 0 DANIEL J KATZ TERM ENDED 11/2022 3.00 X X 0 0 0 CALI COHEN TERM ENDED 10/2022 2.00 X X 0 0 0 AYA SHECHTER DIRECTOR 0.50 X 0 0 0 AMIR HADAR DIRECTOR 0.50 X 0 0 0 SIGAL URMAN DIRECTOR 0.50 X 0 0 0 DORON ARMONY DIRECTOR 0.50 X 0 0 0 TALI FOX DIRECTOR 0.50 X 0 0 0 DORON KRAKOW DIRECTOR 0.50 X 0 0 0 RAZ PEARL DIRECTOR 0.50 X 0 0 0 ELAD SANDEROVICH DIRECTOR 0.50 X 0 0 0 EFRAT LICHTMAN EXECUTIVE DIRECTOR 40.00 X 0 0 0 0 0 0 0 0 0 0 0 1540641 1540641 PROGRAM SERVICE REVENU 900099 8033060 8033060 8033060 9573701 8033060 0 0 805 805 462309 255932 166861 39516 40852 22861 14765 3226 10004 10004 32383 32383 42990 34142 8848 293813 228331 65293 189 57846 35850 21969 27 135638 9895 125743 800542 761310 38359 873 5176 5176 96178 12581 83597 SHEVATIM EXPENSES 4845690 4845690 CAMP EXPENSES 1412627 1412627 0 WZO-MAPAT SHLICHUT 647345 461815 185530 FOOD 120553 113048 7505 99100 89012 5780 4308 9103851 8283899 771813 48139 4048498 4522233 61392 61497 256457 285798 9900 9900 152363 285272 14230 14006 900 224 20250 15750 41084 809997 4590844 5990671 588550 500079 975029 1191780 0 801697 1563579 2493556 X 286757 0 2740508 3497115 3027265 3497115 4590844 5990671 469850 0 X 0 1 X 1 0 X 1840574 1804234 1350758 1560460 1540641 8096667 6318409 6123798 3667656 4199120 8033060 28342043 8158983 7928032 5018414 5759580 9573701 36438710 20000 25000 30000 20000 81695 176695 687625 665195 991945 890647 401185 3636597 707625 690195 1021945 910647 482880 3813292 32625418 26 439 644 507 0 1616 26 439 644 507 1616 8159009 7928471 5019058 5760087 9573701 36440326 0.89530 0.88130 0.00000 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14230 14006 224 224 SECURITY DEPOSIT 10000 EMPLOYEE RECEIVABLE 34830 RIGHT OF USE ASSET 765167 809997 OPERATING LEASE OBLIGATION 801697 801697 X 9573701 0 9573701 0 9573701 9103851 0 9103851 0 9103851 PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2019 . ISRAEL 0 1 PROGRAM SERVICES SEND CHILDREN FROM AMERICA TO SPEND TIME IN ISRAEL WORKING IN THE SCOUTING MOVEMENT.BRING CHILDREN TO AMERICA FROM ISRAEL TO SPEND SUMMERS IN AMERICA PERFORMING ISRAELI MUSIC AND DANCE. 2137792 0 1 0 0 0 1 2137792 0 2137792 0 0 0 0 0 0 PART III ACCOUNTING METHOD: EFRAT LICHTMAN OFFICER SECURITY DEPOSIT X 9900 9900 0 1 0 9900 LICHTMAN FAMILY FAMILY MEMBERS OF OFFICER 805 CASH SCHOLARSHIP FORM 990, PART VI, SECTION A, LINE 2 SIGAL URMAN- BOARD MEMBER RONNY URMAN- BOARD MEMBER RELATIONSHIP: FAMILY MEMBERS FORM 990, PART VI, SECTION B, LINE 11B WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT, AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, A COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO SUBMISSION. ALL QUESTIONS AND COMMENTS ARE ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO BOARD MEMBERS, OFFICERS, EMPLOYEES, AND VOLUNTEERS. THE CONFLICT OF INTEREST POLICY SHALL REQUIRE THAT PRIOR TO THE INITIAL ELECTION OF ANY DIRECTOR, AND ANNUALLY THEREAFTER, SUCH DIRECTOR COMPLETE, SIGN AND SUBMIT TO THE SECRETARY OF FRIENDS OF ISRAEL SCOUTS, INC A WRITTEN STATEMENT IDENTIFYING, TO THE BEST OF THE DIRECTOR'S KNOWLEDGE, ANY ENTITY OF WHICH SUCH DIRECTOR IS AN OFFICER, DIRECTOR, TRUSTEE, MEMBER, OWNER (EITHER AS A SOLE PROPRIETOR OR A PARTNER), OR EMPLOYEE AND WITH WHICH FRIENDS OF ISRAEL SCOUTS, INC HAS A RELATIONSHIP, AND ANY TRANSACTION IN WHICH FRIENDS OF ISRAEL SCOUTS, INC IS A PARTICIPANT AND IN WHICH THE DIRECTOR MIGHT HAVE A CONFLICTING INTEREST. THE SECRETARY OF FRIENDS OF ISRAEL SCOUTS, INC SHALL PROVIDE A COPY OF ALL COMPLETED STATEMENTS TO THE CHAIR OF THE AUDIT COMMITTEE OR, IF THERE IS NO AUDIT COMMITTEE, TO THE CHAIR OF THE BOARD. POTENTIAL CONFLICTS OF INTEREST ARE INVESTIGATED BY THE APPROPRIATE PARTIES WHICH MAY INCLUDE A SPECIAL COMMITTEE THAT IS NOT INVOLVED IN THE CONFLICT OR SENIOR STAFF. ONCE THE COMMITTEE HAS MADE ITS DETERMINATION AND PRESENTED ANY AVAILABLE ALTERNATIVES TO THE CONFLICT, THE PARTIES INVOLVED MAY BE ASKED TO: - ABSTAIN FROM VOTING ON THE ACTION; - REMOVE THEMSELVES FROM ANY DISCUSSIONS RELATING TO THE CONFLICT; - REFRAIN FROM DISCUSSING THE CONFLICT WITH OTHER CO-WORKERS, VOLUNTEERS, OR GOVERNING ENTITY SO AS NOT TO INFLUENCE THEIR ACTIONS; AND - CONSIDER OTHER ACTIONS, DEPENDING ON THE SITUATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND BYLAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT THE ORGANIZATION'S ADDRESS. FORM 990 THE ORGANIZATION'S 2022 FORM 990 WAS ORIGINALLY FILED USING DRAFT FINANCIAL STATEMENTS. THE ORGANIZATION'S FORM 990 HAS BEEN AMENDED TO REFLECT BALANCES RECORDED ON THE FINAL AUDITED FINANCIAL STATEMENTS. THE FOLLOWING CHANGES OCCURRED: PART IV LINES 11D AND 11E CHANGED TO "YES" AS A RESULT OF THE CHANGES. PART VIII, LINE 1F AMENDED 1,540,641 ORIGINAL 1,197,277 DIFFERENCE 343,364 PART VIII, LINE 1H AMENDED 1,540,641 ORIGINAL 1,197,277 DIFFERENCE 343,364 PART VIII, LINE 2A AMENDED 8,033,060 ORIGINAL 8,407,624 DIFFERENCE -374,564 PART VIII, LINE 2G AMENDED 8,033,060 ORIGINAL 8,407,624 DIFFERENCE -374,564 PART VIII, LINE 12(A) AMENDED 9,573,701 ORIGINAL 9,604,901 DIFFERENCE -31,200 PART VIII, LINE 12(B) AMENDED 8,033,060 ORIGINAL 8,407,624 DIFFERENCE -374,564 PART IX, LINE 13(A) AMENDED 293,813 ORIGINAL 293,814 DIFFERENCE -1 PART IX, LINE 13(B) AMENDED 228,331 ORIGINAL 228,332 DIFFERENCE -1 PART IX, LINE 13(C) AMENDED 65,293 ORIGINAL 65,294 DIFFERENCE -1 PART IX, LINE 13(D) AMENDED 189 ORIGINAL 188 DIFFERENCE 1 PART IX, LINE 16(A) AMENDED 135,638 ORIGINAL 99,108 DIFFERENCE 36,560 PART IX, LINE 16(C) AMENDED 125,743 ORIGINAL 89,213 DIFFERENCE 36,530 PART IX, LINE 25(A) AMENDED 9,103,851 ORIGINAL 9,067,322 DIFFERENCE 36,529 PART IX, LINE 25(B) AMENDED 8,283,899 ORIGINAL 8,283,900 DIFFERENCE -1 PART IX, LINE 25(C) AMENDED 771,813 ORIGINAL 735,284 DIFFERENCE -1 PART IX, LINE 25(D) AMENDED 48,139 ORIGINAL 48,138 DIFFERENCE 1 PART X, LINE 1 AMENDED 4,522,233 ORIGINAL 4,522,232 DIFFERENCE 1 PART X, LINE 4 AMENDED 285,798 ORIGINAL 351,500 DIFFERENCE -65,702 PART X, LINE 15 AMENDED 809,997 ORIGINAL 44,830 DIFFERENCE 765,167 PART X, LINE 16 AMENDED 5,990,671 ORIGINAL 5,291,205 DIFFERENCE 699,466 PART X, LINE 19 AMENDED 1,191,780 ORIGINAL 1,226,282 DIFFERENCE -34,502 PART X, LINE 25 AMENDED 801,697 ORIGINAL -0- DIFFERENCE 801,697 PART X, LINE 26 AMENDED 2,493,556 ORIGINAL 1,726,361 DIFFERENCE 767,195 PART X, LINE 27 AMENDED 0 ORIGINAL 52,869 DIFFERENCE -52,869 PART X, LINE 28 AMENDED 3,497,115 ORIGINAL 3,511,975 DIFFERENCE -14,860 PART X, LINE 32 AMENDED 3,497,115 ORIGINAL 3,564,844 DIFFERENCE -67,729 PART X, LINE 33 AMENDED 5,990,671 ORIGINAL 5,291,205 DIFFERENCE 699,466 PART XI, LINE 1 AMENDED 9,573,701 ORIGINAL 9,604,901 DIFFERENCE -31,200 PART XI, LINE 2 AMENDED 9,103,851 ORIGINAL 9,067,322 DIFFERENCE 36,529 PART XI, LINE 3 AMENDED 469,850 ORIGINAL 537,579 DIFFERENCE -67,729 PART XI, LINE 10 AMENDED 3,497,115 ORIGINAL 3,564,844 DIFFERENCE -67,729 CORRESPONDING REVENUE, EXPENSE AND TOTAL LINES ON LINES 8 THROUGH 22 ON PART I ALSO CHANGED. ALSO, PART III PROGRAM SERVICE ACCOMPLISHMENTS AMOUNTS CHANGED. FORM 990 SCHEDULE A (AND SUPPORTING STATEMENTS) AND FORM 990 SCHEDULE B ALSO CHANGED AS A RESULT OF CHANGES TO CLASSIFICATIONS BETWEEN PROGRAM SERVICE REVENUE AND CONTRIBUTIONS. THE SCHEDULE A, PART III PUBLIC SUPPORT PERCENTAGE CHANGED FROM 88.24% TO 89.53%, AN INCREASE OF 1.29%. SCHEDULE D PARTS IX, PART X, PART XI AND PART XII ALSO CHANGED.