2024-11-12T18:30:04-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2023-01-01 464986788 NLI USA INC NLIU 2128401166 25 WEST 45TH STREET 504 NEW YORK NY 10036 DAVID MAKOVSKY CO-PRESIDENT 2128401166 2024-11-12 1 1 EVA MRUK P00543254 2122862600 2024-11-12 2023 2024-10-15 13:58:12Z DAVID MAKOVSKY 25 WEST 45TH STREET 504 NEW YORK NY 10036 14085915 0 X WWW.NLIUSA.ORG X 2014 NY TO BUILD SUPPORT IN THE UNITED STATES FOR THE NATIONAL LIBRARY OF ISRAEL TO ENHANCE AND EXPAND THE IMPACT OF THE LIBRARY'S COLLECTIONS, CULTURAL PROGRAMS, AND EDUCATIONAL RESOURCES. 15 15 3 17 0 0 12707094 14067915 21000 18000 0 0 1000 0 12729094 14085915 5345379 8103284 0 0 617065 397353 0 0 215877 580065 558119 6542509 9058756 6186585 5027159 17717353 23258545 2029765 2543798 15687588 20714747 X NLI USA BUILDS SUPPORT IN THE UNITED STATES FOR THE NATIONAL LIBRARY OF ISRAEL TO ENHANCE AND EXPAND THE IMPACT OF THE LIBRARY'S COLLECTIONS, CULTURAL PROGRAMS, AND EDUCATIONAL RESOURCES. THIS IS DONE THROUGH INCREASING PUBLIC AWARENESS, BROADENING RELEVANT PARTNERSHIPS, ENGAGING IN PROGRAMMING, AND STRENGTHENING PHILANTHROPIC SUPPORT. 0 0 8199441 7985784 0 GRANTS PROVIDED BY NLI USA TO THE NATIONAL LIBRARY OF ISRAEL FROM DONORS IN THE UNITED STATES HAVE HELPED THE NATIONAL LIBRARY OF ISRAEL TO: (1) REALIZE AND IMPLEMENT THE DESIGN AND CONSTRUCTION OF A NEW STATE-OF-THE-ART LIBRARY FACILITY AND CAMPUS; (2) STRENGTHEN AND EXPAND THE EXISTING PROGRAMS AND INITIATIVES OFFERED BY THE LIBRARY SUCH AS FILM SERIES, LECTURES, DIGITIZATION, ARAB SUMMER PROGRAM, CURRICULUM DEVELOPMENT FOR ELEMENTARY-HIGH SCHOOL EDUCATORS, CULTURAL EVENTS, AND FELLOWSHIPS; AND (3) PROVIDE GENERAL OPERATING SUPPORT TO ADVANCE NLI'S MISSION-DRIVEN WORK AND IMPACT IN THE BROADER COMMUNITY. 413446 117500 18000 FISCAL SPONSORSHIP: THE ORGANIZATION ENTERED INTO A FISCAL SPONSORSHIP AGREEMENT WITH THE GEORGE ROHR FOUNDATION, TO SERVE AS ITS FISCAL SPONSOR FOR THE PURPOSE OF ADMINISTERING THE FINANCIAL ASPECTS OF THE SAMI ROHR PRIZE FOR JEWISH LITERATURE. THE FISCAL SPONSORSHIP ACTIVITIES INCLUDE RECEIVING CONTRIBUTIONS TO FULLY FUND THE PROJECT, AS WELL AS ISSUING PRIZE PAYMENTS TO THE WINNERS AND FINALISTS, AND PAYMENT OF ALL EXPENDITURES RELATED TO THE PRIZE. 8612887 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 19 0 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X TAMAR FELD 2128401166 25 W 45TH STREET STE 504 NEW YORK NY 10036 JACOB LEW CO-PRESIDENT THRU OCT 2023 2.00 X X 0 0 0 DAVID MAKOVSKY PRESIDENT EFF NOV 2023/CO-PRESIDENT THRU OCT 2023 2.00 X X 0 0 0 JAY L POMRENZE SECRETARY 0.50 X X 0 0 0 ABBY JOSEPH COHEN TREASURER 0.50 X X 0 0 0 DAVID AGUS DIRECTOR 0.50 X 0 0 0 MARK DOING DIRECTOR 0.50 X 0 0 0 RUTH L GOTTESMAN DIRECTOR 0.50 X 0 0 0 MICHAEL JESSELSON DIRECTOR 0.50 X 0 0 0 JOE LEVINE DIRECTOR 0.50 X 0 0 0 MOSES LIBITZKY DIRECTOR 0.50 X 0 0 0 TINA PRICE DIRECTOR 0.50 X 0 0 0 JEANETTE GARRETTY REINHARD DIRECTOR 0.50 X 0 0 0 HEATHER REISMAN DIRECTOR 0.50 X 0 0 0 ART SANDLER DIRECTOR 0.50 X 0 0 0 SETH M SIEGEL DIRECTOR 0.50 X 0 0 0 KINNEY ZALESNE DIRECTOR 0.50 X 0 0 0 ADINA KANEFIELD CEO NLI USA 40.00 X 185658 0 7426 JACOB FISCH CEO, NLI CAMPAIGN THRU MAR 2023 40.00 X 102719 0 21495 288377 0 28921 2 0 1 0 DEBRA GOLDBERG EVENTS LTD 4 HACHORESH APARTMENT 8 RAANANA IS ROHR PROGRAM/EVENT PLANNER 132170 1 14067915 179157 14067915 FISCAL SPONSOR SERVICES 711300 18000 18000 18000 14085915 18000 0 0 13250 13250 8090034 8090034 309360 57925 57925 193510 60560 60560 27433 8903 4147 14383 27990 27990 37100 37100 238695 154807 83888 15364 14614 750 19692 6328 13364 9061 6700 2361 65061 57077 7984 116 116 2351 2351 ROHR PRIZE-AWARD/CEREMO 141613 141613 BOOKS 1076 1076 9058756 8612887 229992 215877 2511789 3066861 15205564 20191684 17717353 23258545 2029765 2543798 2029765 2543798 X -1155163 -1092099 16842751 21806846 15687588 20714747 17717353 23258545 5027159 0 X X 0 1 X 1 0 X 7060912 4751234 3639057 6707094 7067915 29226212 7060912 4751234 3639057 6707094 7067915 29226212 14338436 14887776 477 129 0 0 0 606 1000 1000 29227818 39000 0.50940 0.50850 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: NLI: NEW BUILDING, CONSTRUCTION AND OPERATIONS DATE: 02/13/18 AMOUNT: 10000000. DESCRIPTION: NLI: NEW BUILDING, CONSTRUCTION AND OPERATIONS DATE: 05/03/21 AMOUNT: 7000000. DESCRIPTION: NLI: NEW BUILDING, CONSTRUCTION AND OPERATIONS DATE: 11/30/22 AMOUNT: 6000000. DESCRIPTION: NLI: NEW BUILDING, CONSTRUCTION AND OPERATIONS DATE: 08/07/23 AMOUNT: 7000000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 14085915 0 14085915 0 14085915 9058756 0 9058756 0 9058756 PART X, LINE 2: NLI RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT NLI HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. NLI IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2020. 1 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 8090034 MIDDLE EAST AND NORTH AFRICA 0 1 PROGRAM SERVICES DIRECTION OF SAMI ROHR PRIZE (FISCAL SPONSOREE). 153257 0 1 0 0 0 1 8243291 0 8243291 MIDDLE EAST GENERAL SUPPORT TO EDUCATE VIEWERS 7917394 WIRE TRANSFER 67640 BOOKS AND MANUSCRIPTS APPRAISAL 1 0 SAMI ROHR PRIZE FOR JEWISH LITERATURE FINALIST AWARDS MIDDLE EAST AND NORTH AFRICA 3 105000 WIRE TRANSFER 0 0 0 0 0 0 PART I, LINE 2: GRANTS TO ORGANIZATION OUTSIDE THE UNITED STATES: GRANTS ARE MADE TO THE NATIONAL LIBRARY OF ISRAEL SUBJECT TO THE BOARD'S DISCRETION AND CONTROL, FOLLOWING RECEIPT OF THE LIBRARY'S REQUEST, APPROVAL OF THE EXECUTIVE COMMITTEE, AND RATIFICATION OF THE BOARD OF DIRECTORS. ALL GIFTS ARE MANAGED IN ACCORDANCE WITH DONOR INTENT AND REPORTS ARE SUBMITTED TO DONORS UPON REQUEST, DETAILING THE USE OF THE FUNDS. THE BOARD MAINTAINS BOOKS AND RECORDS TO DOCUMENT THE LIBRARY'S USE OF ALL CHARITABLE FUNDS AND IN-KIND GRANTS, IN ACCORDANCE WITH THE GRANT POLICIES AND PROCEDURES IN NLI USA'S BYLAWS, DONOR RESTRICTIONS, AND ITS GIFT ADMINISTRATION POLICY. GRANTS TO INDIVIDUALS OUTSIDE THE UNITED STATES: THE ORGANIZATION ISSUED MONETARY AWARDS TO FINALISTS OF THE SAMI ROHR PRIZE FOR JEWISH LITERATURE, IN ACCORDANCE WITH A FISCAL SPONSORSHIP AGREEMENT WITH THE GEORGE ROHR FOUNDATION, INC. THE AGREEMENT DESCRIBES THE ORGANIZATION'S RESPONSIBILITIES TO ADMINISTER THE FINANCIAL ASPECTS OF THE PRIZE, AND DESCRIBES THAT THE METHOD OF DISTRIBUTION OF MONETARY AWARDS TO THE WINNERS AND FINALISTS IS DETERMINED BY THE CEO OF THE ORGANIZATION, AND THE INDEPENDENT CONTRACTOR SERVING AS THE DIRECTOR OF THE PRIZE. PRIOR TO ENTERING INTO THE AGREEMENT, THE ORGANIZATION DETERMINED THAT THE MISSION OF THE SAMI ROHR PRIZE FURTHERS THE MISSION OF NLI, USA. 0 SAMI ROHR PRIZE WINNERS AND FINALISTS 4 13250 PART I, LINE 2: THE ORGANIZATION ISSUED MONETARY AWARDS TO PRIZE WINNERS AND FINALISTS OF THE SAMI ROHR PRIZE FOR JEWISH LITERATURE, IN ACCORDANCE WITH A FISCAL SPONSORSHIP AGREEMENT WITH THE GEORGE ROHR FOUNDATION, INC. THE AGREEMENT DESCRIBES THE ORGANIZATION'S RESPONSIBILITIES TO ADMINISTER THE FINANCIAL ASPECTS OF THE PRIZE, AND DESCRIBES THAT THE METHOD OF DISTRIBUTION OF MONETARY AWARDS TO THE WINNERS AND FINALISTS IS DETERMINED BY THE CEO OF THE ORGANIZATION, AND THE INDEPENDENT CONTRACTOR SERVING AS THE DIRECTOR OF THE PRIZE. PRIOR TO ENTERING INTO THE AGREEMENT, THE ORGANIZATION DETERMINED THAT THE MISSION OF THE SAMI ROHR PRIZE FURTHERS THE MISSION OF NLI, USA. X X X 0 0 0 0 0 0 0 1 0 ADINA KANEFIELD CEO NLI USA 185259 0 0 0 399 0 7426 0 0 0 193084 0 0 0 PART I, LINE 7 JACOB FISCH, CEO, NLI CAMPAIGN, RECEIVED A PERFORMANCE BONUS IN THE AMOUNT OF $15,000. THIS BONUS WAS APPROVED BY THE EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS. X 1 63050 APPRAISAL X 3 111517 AVG. SELLING PRICE X 68 4590 SELLING PRICE 1 0 1 0 PART I, COLUMN (B): FOR LINE 1, PART I, COLUMN (B) THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS. FOR LINE 18, PART I, COLUMN (B) THE ORGANIZATION IS REPORTING THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B NLI USA, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS REVIEWED BY THE AUDIT COMMITTEE. A COMPLETE COPY IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENT PRIOR TO FILING. ANY COMMENTS ARE ADDRESSED AND RESOLVED PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY OF NLI USA, INC. IS APPLICABLE TO ALL DIRECTORS, OFFICERS, KEY PERSONS, AND OTHERS WHO HAVE THE ABILITY TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION. THE ORGANIZATION ENFORCES THE CONFLICT OF INTEREST POLICY BY MONITORING KNOWN RELATIONSHIPS, QUESTIONNAIRES, AND NOTING CHANGES IN DISCLOSED INFORMATION. ANY CONFLICT IS REVIEWED BY THE BOARD BEFORE A DECISION IS MADE AS TO WHETHER TO APPROVE THE TRANSACTION. IF A POTENTIAL CONFLICT ARISES, THE INTERESTED PERSON DISCLOSES ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS, IN A WRITTEN STATEMENT OR ORALLY AT A MEETING OF THE BOARD. THE DISCLOSURE IS DOCUMENTED IN THE MINUTES OF THE MEETING. THE INTERESTED PERSON IS RECUSED FROM PARTICIPATING IN ANY BOARD OR COMMITTEE DELIBERATION OR VOTE RELATED TO THE TRANSACTION OR ARRANGEMENT. EACH DIRECTOR, OFFICER, AND KEY PERSON ANNUALLY SIGNS AND SUBMITS A WRITTEN STATEMENT DISCLOSING THE EXISTENCE OF ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST, AND DISCLOSES THE NATURE OF ANY EXISTING CONTROLLING INTEREST, FINANCIAL INTEREST, OWNERSHIP INTEREST, AND/OR SIGNIFICANT RELATIONSHIP. SIGNED DISCLOSURE STATEMENTS ARE PROVIDED TO THE ORGANIZATION'S SECRETARY WHO PROVIDES THEM TO THE CHAIR OF THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A THE CHIEF EXECUTIVE OFFICER'S COMPENSATION WAS DETERMINED USING COMPARABILITY DATA AND APPROVAL BY THE COMPENSATION COMMITTEE/BOARD. THE PROCESS FOR BOTH INDIVIDUALS LAST OCCURRED IN 2022, AND THE DELIBERATIONS AND DECISIONS WERE DOCUMENTED IN THE MINUTES OF THE BOARD MEETINGS. 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. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10.