2024-01-18T10:05:45-06:00 2022-12-31 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2022-01-01 590173782 Alexander Muss Institute for Israel Education Inc % CAREN KATZ ALEX 5166786805 78 Randall Avenue Rockville Centre NY 11570 Mitchel Rosenzweig CFO 2124729300 2024-01-17 true Mitchel Rosenzweig 999009999 Paul Hammerschmidt P01384178 2128858000 2 2022 2023-04-26 12:10:37Z ALEXANDER MUSS HIGH SCHOOL IN ISRAEL ROBERT WERNER 78 Randall Avenue Rockville Centre NY 11570 14531569 false X www.amiie.org and www.amhsi.org X 1972 FL Our mission is to create a transformative experience for teens and other students through a variety of study abroad programs in Israel. (see Schedule O for continuation) 22 22 0 23 0 0 75113 1865879 9178741 12403417 395884 145358 50553 116915 9700291 14531569 1368253 748472 0 0 421571 293433 0 0 0 9339036 12525442 11128860 13567347 -1428569 964222 21964723 23036973 4559392 5830893 17405331 17206080 X SEE SCHEDULE O true false 12633407 748472 12475828 AMIIE merged with the Jewish National Fund ("JNF") between December 2013 and January 2014. In the organization's last year as an independent entity, AMIIE's total enrollment was 895 students. In 2022, the first year that COVID-19 was minimized as a factor in enrollment, the organization's total enrollment was 1,500 students-an increase of 78%. AMIIE operated ten Core Programs and three Partner Programs in 2021, while in 2022, we had eight Core Programs and fourteen Partner Programs. We developed a variety of new programs and evaluated the student response in these years. Our evaluations demonstrated the indisputable fact that we change lives. Comparing student enrollment in 2021, our Core student enrollment was 637, and our Partner Programs had reduced enrollment due to concerns regarding COVID-19, with only 155 enrolled students and a total enrollment of 792 students for that year. In 2022, our Core student enrollment was 595, and our Partner Programs' enrollment increased to 905 students, with a total enrollment of 1,500 students for that year. 12633407 true true false false false false false false false true true false false true false true false true false true true false false false false false false false true true false false false false false false false false false false false false false true false false false true 3 0 true 0 false true IS false false false false false false false false false false X 22 22 true false false false true true false true true false false true true true true true true true true false FL MD MA MI MN NJ NY OH WA X X CAREN KATZ 2124729300 78 RANDALL AVENUE Rockville Centre NY 11570 X ORIT ROME COO AND CFO 40.0 0.0 X 142453 0 32176 MARK SHINAR HEAD OF SCHOOL (THRU 6/22) 40.0 0.0 X 84360 0 18061 Steve Kutno Head of School 40.0 0.0 X 13526 0 2857 RONALD WERNER President/board member 5.0 3.0 X X 0 0 0 Joseph Wolfson Chairperson/board member 5.0 3.0 X X 0 0 0 Jerry Sokol VP & Comm. Co-Chair/bd member 2.5 0.0 X X 0 0 0 Robert Werner Secy. & audit chair/bd member 2.5 0.0 X X 0 0 0 RUSSELL MOLLEN TREASURER/board member 2.5 0.0 X X 0 0 0 Robert Benedon COMMITTEE CHAIR/board member 2.5 0.0 X X 0 0 0 Michael Feldman Committee Chair/board member 2.5 0.0 X X 0 0 0 Karl Kaplan COMMITTEE CHAIR/board member 2.5 0.0 X X 0 0 0 Ellen Kelman Committee Chair/board member 2.5 0.0 X X 0 0 0 Nina Paul Committee Chair/board member 2.5 3.0 X X 0 0 0 Susan Sacks COMMITTEE CHAIR/board member 2.5 0.0 X X 0 0 0 ROBERT WEISS Committee Chair/board member 2.5 0.0 X X 0 0 0 Alison Karp Committee Co-Chair/bd member 2.5 0.0 X X 0 0 0 Jack Roldan Committee Co-Chair/bd member 2.5 0.0 X X 0 0 0 Jacqueline Danilewitz BOARD MEMBER 2.5 0.0 X 0 0 0 Stephanie Kelman BOARD MEMBER (thru 11/22) 2.5 0.0 X 0 0 0 Michael Kessler BOARD MEMBER 2.5 0.0 X 0 0 0 Robert Levine Board member 2.5 3.0 X 0 0 0 Lori Miller Board member 2.5 0.0 X 0 0 0 Wendy Miller Board member 2.5 0.0 X 0 0 0 Joel Reinstein Board member 2.5 0.0 X 0 0 0 Marc Sachs Board member 2.5 0.0 X 0 0 0 Myron Stayman Board member 2.5 3.0 X 0 0 0 240339 0 53094 1 false true false 0 1508849 357030 1865879 TUITION AND FEES 611710 12403417 12403417 12403417 145358 145358 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 UNITED JEWISH APPEAL NY TEEN INITIATIVE 900099 72411 72411 MISCELLANEOUS REVENUE 900099 44504 44504 116915 14531569 12475828 189862 0 748472 748472 0 0 293433 265743 27690 0 0 0 0 0 0 659 659 38210 38210 0 0 0 157502 92294 65208 5439 5439 312044 85617 226427 52924 29108 23816 0 37500 10125 27375 37333 37333 0 129387 129387 0 0 591459 526399 65060 4015 4015 ALLOCATED SALARIES & BENEFITS 4869387 4409892 459495 HOUSING 3734089 3734089 STUDENTS' TRANSPORTATION 971446 971446 STUDENTS' TRIPS 586798 586798 997250 997250 13567347 12633407 933940 0 4426696 5726757 861585 1513055 0 0 20330 0 0 0 0 0 0 0 13774 75968 171338 169990 12460359 8426842 4280924 4033517 0 303152 154049 134399 0 0 0 0 12036027 11080135 21964723 23036973 2448158 1927412 0 0 2111234 3903481 0 0 0 0 0 0 0 0 0 0 0 0 4559392 5830893 X 5284821 5874910 12120510 11331170 17405331 17206080 21964723 23036973 X 964222 -19650 -1143823 X false true X true false X 2103538 1620975 4042020 75113 1550297 9391943 9609347 10578942 5340705 9180946 12475828 47185768 0 0 0 11712885 12199917 9382725 9256059 14026125 56577711 0 0 0 56577711 -1583 2920 6510 395884 162380 566111 0 -1583 2920 6510 395884 162380 566111 0 -52210 35931 9706 48348 44504 86279 11659092 12238768 9398941 9700291 14233009 57230101 0.98860 0.99059 0.00989 0.00777 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 154049 320174 -36672 437551 137680 16369 154049 130203 7477 137680 117640 12563 130203 117759 -119 117640 1.00000 true true true 17710 17710 11721235 7997280 3723955 192912 17642 175270 528502 411920 116582 4033517 ASSETS OF JEWISH NAT. FUND 10902711 DUE FROM JEWISH NATIONAL FUND 177424 11080135 0 0 X 12597653 -19650 -1914266 -1933916 14531569 14531569 12818875 12818875 748472 748472 13567347 PART V, LINE 4: Alexander Muss Institute for Israel Education, Inc. has two endowment funds. The Scholarship Endowment consists of donor-restricted endowment funds established principally for the award of scholarships for participants for Israel programs and the acquisition of educational technology, which is managed by the Greater Miami Jewish Federation, an unrelated 501(c)(3) organization. The 50th Anniversary Endowment consists of donor-restricted endowment funds and was established during 2022 with the goal of establishing a $10 million endowment fund for the purpose of awarding scholarships to participants for Israel programs, which is held and managed by Jewish National Fund, a related 501(c)(3) organization. THE OBJECTIVE OF THE ORGANIZATION'S ENDOWMENT IS TO MAINTAIN, OVER A PERIOD OF TIME, THE VALUE OF THE AMOUNTS CONTRIBUTED. THE ORGANIZATION'S ENDOWMENT FUNDS SPENDING POLICY IS TO DISBURSE ANNUALLY AN AMOUNT EQUAL TO 5% OF A FUND'S AVERAGE YEAR-END BALANCES FOR THE PRIOR THREE CALENDAR YEARS. IF THE FUND SUSTAINS LOSSES IN A GIVEN TAX YEAR, THE ORGANIZATION WILL FOREGO MAKING ANY DISTRIBUTIONS IN THAT CALENDAR YEAR. PART X, LINE 2: Alexander Muss Institute for Israel Education, Inc. adopted the provisions of ASC 740, Accounting for Uncertainty in Income Taxes. Under ASC 740, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not that the position will not be sustained. The implementation of ASC 740 had no impact on the organization's consolidated financial statements. The organization does not believe there are any material uncertain tax positions and, accordingly, it will recognize any liability for unrecognized tax benefits. The organization has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, the organization has filed IRS Form 990 tax returns, as required, and all other applicable returns in jurisdictions when it is required. For the year ended December 31, 2022, there were no interest or penalties recorded or included in the consolidated statement of activities. The organization is subject to routine audits by taxing authorities. PART XI, LINE 2D: CHANGE IN VALUE OF BENEFICIAL INTEREST IN NET ASSETS HELD BY JEWISH NATIONAL FUND, UNITED STATES....................................$(1,165,794) STUDENT SCHOLARSHIPS RECLASSED FROM REVENUE........$ (748,472) TOTAL..............................................$(1,914,266) PART XII, LINE 4B: STUDENT SCHOLARSHIPS RECLASSED FROM REVENUE........$748,472 Middle East and North Africa 1 100 Program Services Educational Travel 10889452 1 100 1 100 10889452 10889452 false false false false false false SCHEDULE F, PART I, LINE 3: THE ACTIVITIES OF THE ISRAELI BRANCH ARE AUDITED BY CERTIFIED PUBLIC ACCOUNTANTS IN ISRAEL. IN 2022, THE SENIOR LEADERSHIP OF THE FILING ORGANIZATION WORKED FROM THE OFFICE IN ISRAEL. true FINANCIAL AID TO STUDENTS (FALL SESSION) 23 163175 FINANCIAL AID TO STUDENTS (SUMMER SESSION) 223 299061 FINANCIAL AID TO STUDENTS (SPRING SESSION) 31 149510 FINANCIAL AID TO STUDENTS (APRIL SESSION) 23 44721 FINANCIAL AID TO STUDENTS (JANUARY SESSION) 15 40790 FINANCIAL AID TO STUDENTS (ROOTS) 17 51215 PART I, LINE 2: THE ALEXANDER MUSS INSTITUTE OFFERS SCHOLARSHIPS AND FINANCIAL AID AWARDS TO STUDENTS WHO ENROLL AT THE INSTITUTE. ALL AWARDS GRANTED MAY ONLY BE USED TO DEFRAY THE TUITION COSTS TO ATTEND THE INSTITUTE; ALL FUNDS ARE REMITTED DIRECTLY TO THE INSTITUTE AND SO THERE IS NO OPPORTUNITY FOR THE AWARDED MONIES TO BE USED IN A DISCRETIONARY MANNER BY THE STUDENTS. RECIPIENTS OF FINANCIAL AID AWARDS ARE SELECTED BY THE FINANCIAL AID COMMITTEE, WHO REVIEW THE GRANTS APPLICATIONS. X X X true false false false false false false false false ORIT ROME COO AND CFO 142453 0 0 0 0 0 0 0 32176 0 174629 0 0 0 PART I, LINE 4A: MARK SHINAR, HEAD OF SCHOOL THRU JUNE OF 2022, RECEIVED A SEVERANCE PAYMENT TOTALING $25,545, WHICH IS INCLUDED IN COMPENSATION REPORTED ON FORM 990, PART VII, COLUMN (D). FORM 990, PART I, LINE 1 SUMMARY: Alexander Muss Institute for Israel Education, Inc. (AMIIE) provides Middle States Accredited high school courses and a full complement of programs in Israel studies so that participants (ages 12 to 18) develop a strong sense of self, the Jewish people, and the land of Israel. Form 990, Part III Statement of Program Accomplishments, Line 1: Alexander Muss Institute for Israel Education's Mission is to promote, build, and strengthen lifelong bonds between our students and Israel through studying the history and culture of the people of Israel. Alexander Muss High School in Israel educates students through high school. Established in 1972, AMIIE has provided study-abroad opportunities for English-speaking teens for more than half a century. Programs range from 10 days to 18 weeks, or a full academic semester. AMIIE teachers draw upon their personal expertise and use the country's many ancient and modern sites for travel-based and experiential learning. Teen participants in academic-based programs (Semester and Mini-Mester Programs) also have the opportunity to participate in courses in core subjects of study (i.e., English; Social Studies; Mathematics; Science; Foreign Languages; etc.). The organization has served over 30,000 students and helped prepare them for post-secondary experiences. Today, AMIIE has grown to include two campuses, in Hod HaSharon and Be'er Sheva, with accommodations and classroom capacity for nearly 500 concurrently enrolled students. AMIIE is supported by our Rockville Center, New York operational center. Today, the organization's programs include participants from the United States, Canada, England, and Australia. AMIIE looks forward to expanding our services to serve the needs of other non-English speaking dominant communities. AMIIE evolved from meeting the local needs of a single Jewish community in southern Florida that was seeking to provide a deeper understanding of Jewish history, Israel, and personal identity to their students. Today, AMIIE offers a wide variety of programs, ranging from programming for individual enrollees, partner schools/organizations, and summer programs. AMIIE provides a unique Israel experience grounded in providing students with access to the sites and narratives offered in the Torah and connected to their history. The program provides an intellectual framework around which students can study time and place and provides space for honest dialogue. Students are also given opportunities to experience the authenticity of a foreign experience, whether this means buying local cuisine on the street or hiking across the country. In the end, AMIIE helps students to grow intellectually and mature socially. Alumni regularly reflect on how the "Muss Magic," was both formative and transformative in helping change their lives forever. Form 990, Part III Statement of Program Accomplishments, Line 2: Alexander Muss High School in Israel ("AMHSI") initially offered an eight-week Mini-Mester program designed for teens, originally called a Quin-Mester. Later, the organization was renamed Alexander Muss Institute for Israel Education, Inc. ("AMIIE") and additionally offered a Semester Program designed for more mature students. In addition to these programs, AMIIE now offers a variety of Summer Programs, including a Classic 6-week Program (formerly Foundation) for students looking for an intensive education, an Explore Israel 5-week Program, offering an experiential learning opportunity for teens interested in seeing all that Israel has to offer, and an Entrepreneurship 4-week Program (formerly Your Way) exhibiting Israel's legacy as a Start-Up Nation to students. Finally, AMIIE offers a Roots 4-week travel-based service program focusing on Tikkun-Olam, learning, traveling, and community service opportunities. Summer programming is modified yearly as the organization determines the value of each program to students and our overarching organizational mission. Each program is designed to highlight the "Muss Magic." FORM 990, PART VI, SECTION A, LINE 2: ROBERT WERNER AND RONALD WERNER HAVE A FAMILY RELATIONSHIP. ELLEN KELLMAN AND STEPHANIE KELLMAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6: PER THE INSTITUTE'S BYLAWS, THE INSTITUTE HAS SEVERAL CLASSES OF MEMBERS: 1. EACH STUDENT WHO HAS SATISFACTORILY COMPLETED AMHSI'S COURSE OF STUDY IN ISRAEL SHALL BE A MEMBER OF AMHSI FOR A PERIOD OF FIVE (5) YEARS FROM THE DATE OF COMPLETION OF THE PROGRAM. 2. EACH ACTIVE MEMBER OF AN AMHSI ALUMNI ASSOCIATION. 3. EACH PERSON WHO SHALL HAVE MADE A CONTRIBUTION OF AT LEAST $18 TO AMHSI OR ANY RECOGNIZED SUPPORTING ORGANIZATION OF AMHSI (FOR A DESIGNATED PERIOD). 4. ANY PERSON WHO IS ELECTED AN OFFICER, MEMBER OF THE BOARD OF DIRECTORS, MEMBER OF THE BOARD OF GOVERNORS, MEMBER OF THE NATIONAL BOARD OF ADVISORS OR A MEMBER OF THE INTERNATIONAL BOARD OF EDUCATIONAL ADVISORS. THE BOARD OF DIRECTORS MAY DESIGNATE DIFFERENT CLASSES OF MEMBER AND THE RIGHTS AND PRIVILEGES OF THE DIFFERENT CLASSES. FORM 990, PART VI, SECTION A, LINE 7A: THE INSTITUTE'S BYLAWS RESERVE THE POWER TO APPOINT AND/OR REMOVE THE INSTITUTE'S BOARD OF DIRECTORS TO THE JEWISH NATIONAL FUND. FORM 990, PART VI, SECTION B, LINE 10B: IN 2022 THERE WERE NO SEPARATE CHAPTERS OR AFFILIATES APART FROM THE ISRAELI BRANCH ESTABLISHED IN 1972. UPON ESTABLISHMENT, THE ISRAELI BRANCH ADOPTED THE SAME POLICIES AND PROCEDURES AS THE ORGANIZATION IN THE US - TO ENSURE ITS OPERATION IS CONSISTENT WORLDWIDE WITH THE ACTIVITIES IN ISRAEL MUCH LIKE THE ACTIVITIES IN THE US REPORTED TO THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11: THE FORM 990 IS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH AMIIE'S FINANCIAL DEPARTMENT. UPON COMPLETION, THE 990 IS REVIEWED AND AUTHORIZED BY THE ORGANIZATION'S AUDIT COMMITTEE CHAIR (AS A REPRESENTATIVE OF THE GOVERNING BODY) TOGETHER WITH THE ORGANIZATION'S FINANCIAL OFFICER. ONCE THE 990 IS FINALIZED, IT IS DISTRIBUTED TO THE FULL BOARD OF DIRECTORS FOR REVIEW BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: THE ORGANIZATION'S ADMINISTRATION DISTRIBUTES THE CONFLICT-OF-INTEREST POLICY TO BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES WITH INSTRUCTIONS TO SIGN FOR AUTHORIZATION AND RETURN THEM TO THE MAIN OFFICE. THE DIRECTOR OF OPERATIONS HAS BEEN INSTRUCTED TO REVIEW ALL SUBMITTED NOTICES AND TO IDENTIFY ANY CONFLICTS WHICH NEED TO BE REPORTED, CONSULTING WITH LEGAL COUNSEL, IF NECESSARY. THE DIRECTOR OF OPERATIONS HAS BEEN INSTRUCTED TO NOTIFY THE CHAIRMAN OF THE BOARD AND THE CO-EXECUTIVE DIRECTOR OF ANY CONFLICT SO THAT CONFLICTED INDIVIDUALS APPROPRIATELY RECUSE THEMSELVES FROM DISCUSSIONS AND VOTING ON MATTERS ON WHICH THEY HAVE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15: THE COMPENSATION REVIEW & APPROVAL PROCESS INCLUDES A COMPARISON OF FORM 990 OF OTHER ORGANIZATIONS. COMPENSATION WAS DETAILED REVIEWED AND APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS. BOARD DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED IN BOARD MINUTES. FORM 990, PART VI, SECTION C, LINES 18 & 19: AMIIE'S FORM 990 IS PUBLISHED ON THE INTERNET AT WWW.AMHSI.ORG (AS WELL AS WWW.GUIDESTAR.ORG) AND IS MADE AVAILABLE TO THE GENERAL PUBLIC AT AMIIE'S REGULAR PLACE OF BUSINESS. AMIIE, LIKEWISE, MAKES ITS FINANCIAL STATEMENTS AVAILABLE ONLINE AT WWW.AMHSI.ORG. UPON REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE ONLY THOSE ADDITIONAL DOCUMENTS REQUIRED TO BE DISCLOSED UNDER THE PUBLIC INSPECTION LAWS. Form 990, Part V, line 2a and Part VII, Section A: The employees reported on Form 990, Part VII were compensated by the Israeli branch for services performed outside the U.S. and a result, they did not receive Form W-2. FORM 990, PART XI, LINE 9: Change in value of beneficial interest in net assets held by Jewish National Fund, United States..........................................$(1,165,794) Gain on Foreign Currency Translation.....................$ 21,971 Total....................................................$(1,143,823) Jewish National Fund Inc 42 East 69TH Street New York NY 10021 131659627 Environ Prot. NY 501(C)(3) Line 7 NA false Jewish National Fund-usa inc 42 East 69th street new york NY 10021 832880252 fundraising DE 501(c)(3) LINE 7 jnf inc false false false true false false false false false false true true true true true true true true false false