2024-11-15T10:08:42-06:00 2023-12-31 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2023-01-01 131790719 AMERICAN FRIENDS OF MAGEN DAVID ADOM AMER 2127571627 20 W 36TH STREET 1100 NEW YORK NY 10018 JONATHAN MILLER CFO 2127571627 2024-11-15 1 1 SCOTT THOMPSETT P00741490 2125990100 2023 2024-10-15 13:58:12Z CATHERINE L REED 20 W 36TH STREET 1100 NEW YORK NY 10018 318307491 0 X WWW.AFMDA.ORG X 1940 NY SUPPORTS THE LIFE-SAVING EFFORTS OF MAGEN DAVID ADOM IN ISRAEL THROUGH FUNDRAISING & ADVOCACY. 21 21 43 0 0 0 48859835 286781620 0 0 260601 2552556 -21176 -823066 49099260 288511110 33528056 70984051 0 0 7689109 8167468 0 0 5886521 6396651 9982239 47613816 89133758 1485444 199377352 75955454 322342838 42854257 88689286 33101197 233653552 X AMERICAN FRIENDS OF MAGEN DAVID ADOM IS THE SOLE AUTHORIZED FUNDRAISING AND ADVOCACY ORGANIZATION IN THE UNITED STATES SUPPORTING THE LIFE SAVING EFFORTS OF MAGEN DAVID ADOM (MDA) IN ISRAEL. 0 0 78420643 70984051 0 (SEE SCHEDULE O)MAGEN DAVID ADOM PLAYS FOUR CRITICAL ROLES AS ISRAEL'S NATIONAL NON-GOVERNMENT, NON-PROFIT ORGANIZATION TASKED WITH THE CREATION AND MANAGEMENT OF THE NATION'S EMERGENCY MEDICAL SYSTEM. IT'S FIRST AND MOST EXPANSIVE ROLE IS AS THE NATIONAL EMERGENCY MEDICAL SERVICE, PROVIDING PRE-HOSPITAL EMERGENCY MEDICAL SERVICES TO ISRAEL'S OVER 10 MILLION CITIZENS, AND THE 2 MILLION OR MORE TOURISTS WHO VISIT EACH YEAR. IN THIS PROGRAM, AFMDA PROVIDED 217 BASIC LIFE SUPPORT AMBULANCES, 96 MOBILE INTENSIVE CARE UNIT AMBULANCES, 121 FIRST RESPONDER MOTORCYCLES, 1 COMMAND AND CONTROL VEHICLE, AND 5 BLOODMOBILE BEDS THAT ARE SPECIALLY EQUIPPED TO SPEED THROUGH TRAFFIC TO ARRIVE AT THE SCENE OF AN ILLNESS OR INCIDENT BEFORE AN AMBULANCE. IN ADDITION, AFMDA PROVIDED THOUSANDS OF MEDICAL EQUIPMENT UNITS, INCLUDING MONITORS, COMMUNICATION EQUIPMENT, DEFIBRILLATORS AND TRAINING EQUIPMENT. AFMDA ALSO FUNDED THE TRAINING OF EMTS AND PARAMEDICS. THE SECOND CRITICAL RESPONSIBILITY WITH WHICH MDA IS TASKED IS THE TESTING, PROCESSING AND DISTRIBUTION OF ISRAEL'S NATIONAL BLOOD SUPPLY. 2022 SAW THE COMPLETION OF THE CONSTRUCTION OF THE WORLD'S FIRST UNDERGROUND AND SHIELDED BLOOD BANK, FUNDED BY AFMDA AND FOR WHICH CONSTRUCTION BEGAN IN 2017. THIS NEW FACILITY WILL HAVE THE CAPACITY TO PROCESS MORE THAN 500,000 UNITS OF BLOOD ANNUALLY AND WILL PROTECT THE BLOOD SUPPLY IN CASE OF A TERRORIST ATTACK, WAR OR EARTHQUAKE. AFMDA ALSO DONATED ONE BLOOD MOBILE THAT IS USED IN BLOOD DRIVES ACROSS THE COUNTRY. MDA IS THE AGENCY RESPONSIBLE FOR ALL MEDICAL OPERATIONS IN THE EVENT OF A MASS CASUALTY EVENT, WORKING CLOSELY WITH THE POLICE AND FIRE DEPARTMENTS OF THE COUNTRY. AFMDA PROVIDES MILLIONS OF DOLLARS IN MEDICAL SUPPLIES USED DAILY BY THE EMS DIVISION AND DEPLOYED DURING MASS CASUALTY DRILLS.ISRAEL'S REPRESENTATIVE TO THE INTERNATIONAL COMMITTEE OF THE RED CROSS (ICRC) IS MAGEN DAVID ADOM, AND IN THAT ROLE, MDA PARTICIPATES IN INTERNATIONAL RESCUE MISSIONS AND OPERATIONS SANCTIONED BY THE ICRC. IN 2023, MDA WAS ASKED TO PROVIDE LIFE-SAVING MEDICAL SERVICES FOR VICTIMS OF THE WAR IN UKRAINE, AND MDA PARAMEDICS WERE STATIONED AT A FIELD HOSPITAL OUTSIDE LVIV, UKRAINE AND OPENED A FIELD CLINIC IN CHISINAU, MOLDOVA, TREATING PATIENTS FLEEING THE WAR. AFMDA FUNDED THREE ARMORED AMBULANCES TO REPLACE ARMORED AMBULANCES THAT MDA DONATED TO THE UKRAINIAN RED CROSS.THROUGH THEIR SUPPORT OF AFMDA, AMERICAN DONORS ARE PLAYING A TANGIBLE AND DRAMATIC ROLE IN SAVING LIVES IN ISRAEL. 78420643 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 30 0 1 43 1 0 1 IS 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AK AL AR AZ CA CO FL GA HI IL KS KY MA MD ME MI MN MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X X SANDRA CIASCA 2127571627 20 W 36TH STREET NEW YORK NY 10018 MARK LEBOW CHAIRMAN 4.00 0.00 X X 0 0 0 DANIEL DOBIN VICE CHAIR 4.00 0.00 X X 0 0 0 MICHAEL GOLDMAN VICE CHAIR 4.00 0.00 X X 0 0 0 GERSHON W TRIMPOL VICE CHAIR 4.00 0.00 X X 0 0 0 BARRY FELDMAN SECRETARY 4.00 0.00 X X 0 0 0 NEIL FOX TREASURER 4.00 0.00 X X 0 0 0 ANN DESHE BOARD MEMBER 1.00 0.00 X 0 0 0 ANN LESSER BOARD MEMBER 1.00 0.00 X 0 0 0 ANNETTA WELLER EPSTEIN BOARD MEMBER 1.00 0.00 X 0 0 0 DANIEL SCHWARZWALDER BOARD MEMBER 1.00 0.00 X 0 0 0 DONNA FRIED CALCATERRA BOARD MEMBER 1.00 0.00 X 0 0 0 FRAEDA KOPMAN BOARD MEMBER 1.00 0.00 X 0 0 0 HERBERT DONNER BOARD MEMBER 1.00 0.00 X 0 0 0 JAQUELINE GOLDMAN BOARD MEMBER 1.00 0.00 X 0 0 0 KENT SWIG BOARD MEMBER 1.00 0.00 X 0 0 0 ROBERT PICOW BOARD MEMBER 1.00 0.00 X 0 0 0 RONIT NEUMAN BOARD MEMBER 1.00 0.00 X 0 0 0 JENNA D CALCATERRA BOARD MEMBER 1.00 0.00 X 0 0 0 DAVE DIAS BOARD MEMBER 1.00 0.00 X 0 0 0 ALBERT KALIMIAN BOARD MEMBER 1.00 0.00 X 0 0 0 KURT SCWARTZ BOARD MEMBER 1.00 0.00 X 0 0 0 CATHERINE R REED CHIEF EXECUTIVE OFFICER 35.00 0.00 X 364834 0 65909 JAY CULANG THRU 062023 CHIEF FINANCIAL OFFICER 35.00 0.00 X 99039 0 22678 TAMARA H KARU SE. DIR./NATL. DIR. OF ST. PHILAN. 35.00 0.00 X 344222 0 51398 RICHARD ZELIN MIDWEST REGIONAL DIRECTOR 35.00 0.00 X 222323 0 30633 JANET MORGAN DIRECTOR OF STRATEGIC PHILANTHROPY 35.00 0.00 X 229747 0 29752 ROBERT ROSENTHAL CHIEF MARKETING OFFICER 35.00 0.00 X 211139 0 45956 LISA MARCHETELLI CHIEF ADMINISTRATIVE OFFICER 35.00 0.00 X 213474 0 28909 CANDACE SIMON DIRECTOR OF MARKETING OPERATIONS 35.00 0.00 X 173891 0 48853 MARILYN EMAS DIRECTOR OF PLANNED GIVING 35.00 0.00 X 181599 0 11232 MAXINE EPSTEIN DIRECTOR OF MAJOR GIFTS 35.00 0.00 X 194725 0 23598 HEIDI LEIN DIRECTOR OF MAJOR GIFTS 35.00 0.00 X 173714 0 25774 JESSICA NESSIM DIRECTOR OF MAJOR GIFTS 35.00 0.00 X 177913 0 53987 2586620 0 438679 24 0 1 0 PROSKAUER ROSE LLP ELEVEN TIMES SQ NEW YORK NY 10036 LEGAL SERVICES 370756 CHARITYBIDS 2424 BROADWAY STE 244 NEW YORK NY 10024 EVENT CONSULTING 192530 SANDRA LIBERTY 6 DARLINGTON DR TORONTO ONTARIO CA M8Z3M4 DATABASE CONSULTANT 172551 PC911 LLC 59-509 AUKAUKA RD HALEIWA HI 967129565 IT OUTSOURCING 142769 STERLING SEARCH INC 250 E 17TH ST 295 COSTA MESA CA 92627 RECRUITING 115415 5 5069420 281712200 3447560 286781620 2237558 2237558 28554873 28239875 314998 314998 314998 726814 5069420 1556506 -829692 -829692 OTHER INCOME 900099 6626 6626 6626 288511110 0 0 1729490 70984051 70984051 1684777 750850 364734 569193 4750314 2117060 1028386 1604868 327132 145792 70820 110520 1028986 481724 225868 321394 376259 167686 81456 127117 429166 429166 152723 152723 14586 14586 577827 477053 100774 3141083 1269008 173804 1698271 2424549 732289 1125763 566497 218921 218921 529288 105910 291072 132306 443038 294833 148205 233698 60771 93424 79503 30315 30315 70962 70962 125440 31360 62720 31360 EVENT EXPENSE 924680 720113 204567 0 EVENT SPEAKERS 419647 419647 EQUIPMENT 160014 51872 60672 47470 DUES AND SUBSCRIPTIONS 32406 11342 9722 11342 53896 18929 16139 18828 89133758 78420643 4826594 5886521 39129418 28656263 2657945 2807757 8835567 20340761 1230886 5004638 409739 273843 201300 135896 3884582 244555778 396408 216948 19619348 20624797 75955454 322342838 16265588 35877738 16420748 43293649 780776 482746 2300000 2300000 7087145 6735153 42854257 88689286 X -3841026 170924095 36942223 62729457 33101197 233653552 75955454 322342838 X 199377352 311759 863244 X 0 1 X 1 0 X 40437261 47215437 64961058 48859835 286781620 488255211 40437261 47215437 64961058 48859835 286781620 488255211 55207816 433047395 865404 547777 512159 366384 2237558 4529282 661010 67057 106558 35065 733440 1603130 494387623 110515 0.87590 0.88060 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING INCOME - 2019 AMOUNT: $ 428,365. 2020 AMOUNT: $ 58,625. 2021 AMOUNT: $ 15,120. 2022 AMOUNT: $ 9,467. 2023 AMOUNT: $ 726,814. OTHER INCOME - 2019 AMOUNT: $ 10,645. 2020 AMOUNT: $ 8,432. 2021 AMOUNT: $ 91,438. 2022 AMOUNT: $ 25,598. 2023 AMOUNT: $ 6,626. TAX REIMBURSEMENT - 2019 AMOUNT: $ 222,000. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13839239 160381 13999620 10622322 3200000 16917 13839239 10583146 39176 10622322 10545835 37311 10583146 9799620 746215 10545835 0.17590 0.82410 0.00000 1 0 106493 48209 58284 303246 225634 77612 135896 BENEFICIAL INTEREST IN TRUST 10337500 ASSETS HELD IN SPLIT INTEREST AGREEMENTS 8076604 RIGHT-OF-USE OPERATING LEASE 2198794 SECURITY DEPOSITS 11899 20624797 ASSETS HELD IN SPLIT INTEREST AGREEMENTS 3779060 LEASE LIABILITY 2276001 PENSION AND POST RETIREMENT COSTS 680092 6735153 X 290876020 311759 2053151 2364910 288511110 0 288511110 90323665 1189907 1189907 89133758 0 89133758 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUND WAS ORIGINALLY FUNDED FROM AN ESTATE BACK IN 2012 WITH THE INTENTION OF THE ENDOWMENT PROCEEDS BEING MADE AVAILABLE FOR GENERAL OPERATIONS. IN ADDITION, THE ORGANIZATION HAS ESTABLISHED A PERPETUAL AMBULANCE FUND PROGRAM TO ENABLE DONORS TO CREATE A NAMED FUND, WITH THE INTEREST EARNED PROVIDING AN AMBULANCE TO MAGEN DAVID ADOM EVERY FIVE TO SEVEN YEARS. PART X, LINE 2: THE ORGANIZATION BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022 IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: OTHER COMPONENTS OF NET PERIODIC PENSION CREDIT (COSTS) 9,357. POSTRETIREMENT CHANGES OTHER THAN NET PERIODIC PENSION CREDIT 28,877. BENEFICIAL INTEREST IN PREPETUAL ENDOWMENT 160,381. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 1,193,291. INDIRECT FUNDRAISING 661,245. PART XII, LINE 2D - OTHER ADJUSTMENTS: RESCINDED PLEDGES 528,662. INDIRECT FUNDRAISING 661,245. 1 MIDDLE EAST AND NORTH AFRICA 1 4 GRANTMAKING 70984051 MIDDLE EAST AND NORTH AFRICA 0 0 INVESTMENTS 216948 1 4 0 0 1 4 71200999 0 71200999 MIDDLE EAST AND NORTH AFRICA TO SUPPORT MAGEN DAVID ADOM AND THEIR SERVICES. 70984051 WIRE 0 FMV 1 0 0 1 0 0 0 0 PART I, LINE 2: AFMDA SOLICITS CONTRIBUTIONS WHICH ARE USED TO PURCHASE AMBULANCES, MEDICAL AND OTHER SUPPLIES, EMERGENCY MEDICAL STATIONS, BLOOD SERVICE CENTERS, CORD BLOOD BANK AND TRAINING FOR MAGEN DAVID ADOM IN ISRAEL. AFMDA'S PRIMARY EXEMPT MISSION IS TO SUPPORT MAGEN DAVID ADOM IN ISRAEL; AS EXPENSES ARE INCURRED, MAGEN DAVID ADOM WILL SUBMIT INVOICES TO THE AFMDA FINANCE TEAM FOR APPROVAL. NO FURTHER MONITORING ON THE USE OF THE FUNDS IS REQUIRED, SINCE AFMDA IS TRANSMITTING FUNDS ONLY AFTER A PROGRAMMATIC EXPENSE HAS BEEN INCURRED. MIAMI EVENT 1780806 1544806 236000 138135 137439 38650 259430 PALM BEACH GALA 2506250 2346250 160000 328704 52880 11113 126845 7 1509178 1178364 330814 228819 84206 52667 97618 5796234 5069420 726814 695658 274525 102430 483893 1556506 -829692 X X 0 0 0 0 0 0 0 0 0 CATHERINE R REED CHIEF EXECUTIVE OFFICER 364834 0 0 0 0 0 19800 0 46109 0 430743 0 65909 0 TAMARA H KARU SE. DIR./NATL. DIR. OF ST. PHILAN. 344222 0 0 0 0 0 19800 0 31598 0 395620 0 51398 0 JANET MORGAN DIRECTOR OF STRATEGIC PHILANTHROPY 229747 0 0 0 0 0 13626 0 16126 0 259499 0 29752 0 ROBERT ROSENTHAL CHIEF MARKETING OFFICER 211139 0 0 0 0 0 12618 0 33338 0 257095 0 45956 0 RICHARD ZELIN MIDWEST REGIONAL DIRECTOR 222323 0 0 0 0 0 13256 0 17377 0 252956 0 30633 0 LISA MARCHETELLI CHIEF ADMINISTRATIVE OFFICER 213474 0 0 0 0 0 12513 0 16396 0 242383 0 28909 0 JESSICA NESSIM DIRECTOR OF MAJOR GIFTS 177913 0 0 0 0 0 11170 0 42817 0 231900 0 53987 0 CANDACE SIMON DIRECTOR OF MARKETING OPERATIONS 173891 0 0 0 0 0 6125 0 42728 0 222744 0 48853 0 MAXINE EPSTEIN DIRECTOR OF MAJOR GIFTS 190756 0 0 0 3969 0 6668 0 16930 0 218323 0 23598 0 HEIDI LEIN DIRECTOR OF MAJOR GIFTS 173714 0 0 0 0 0 10234 0 15540 0 199488 0 25774 0 MARILYN EMAS DIRECTOR OF PLANNED GIVING 181599 0 0 0 0 0 10448 0 784 0 192831 0 11232 0 X 133 3447560 FMV 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE DEPARTMENT. THE FORM HAS BEEN REVIEWED FOR COMPLETENESS AND ACCURACY. THE FORM HAS ALSO BEEN REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD AND THEN SENT TO THE BOARD FOR COMMENTS. IF NO COMMENTS ARE RECEIVED THEN THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C AFMDA HAS A RIGOROUS PROCESS IN PLACE FOR MONITORING OFFICER, DIRECTOR AND KEY EMPLOYEE COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ALL BOARD MEMBERS AND OFFICERS SIGNED OFF ON THE ANNUAL CONFLICT OF INTEREST DISCLOSURE. THEY ARE REVIEWED ANNUALLY BY THE AUDIT COMMITTEE TO IDENTIFY ANY CONFLICTS OF INTEREST THAT NEED TO BE ADDRESSED. THE ORGANIZATION'S ANNUAL QUESTIONNAIRE HAS BEEN CONFORMED TO COMPLY WITH THE REQUIREMENTS OF THE FORM 990 SO AS TO ENSURE THAT ALL POTENTIALLY REPORTABLE TRANSACTIONS ARE UNCOVERED AND DISCLOSED. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S COMPENSATION IS DETERMINED BY A COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE TAKES STEPS TO ENSURE THAT THE CEO'S COMPENSATION IS REASONABLE WHEN COMPARED TO SIMILARLY SITUATED ORGANIZATIONS WITHIN ITS GEOGRAPHIC MARKET. ALL DECISIONS ARE DOCUMENTED IN COMMITTEE MEETING MINUTES AND MEMORIALIZED IN A WRITTEN EMPLOYMENT CONTRACT. COMPENSATION FOR ALL OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 AFMDA MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS AND ON ITS WEBSITE, WWW.AFMDA.ORG. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MADE AVAILABLE IN ITS ANNUAL REPORT AND ON ITS WEBSITE. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. FORM 990, PART XI, LINE 9: OTHER COMPONENTS OF NET PERIODIC PENSION CREDIT 9,357. REVERSAL OF PRIOR PERIOD ADJUSTMENT POSTRETIREMENT CHANGES OTHER THAN NET PERIODIC PENSION COST 28,877. BENEFICIAL INTEREST IN PERPETUAL ENDOWMENT 160,381. FOREIGN EXCHANGE VALUATION RESCINDED PLEDGES -528,662. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 1,193,291. MAGEN DAVID ADOM 23 BAR KOCHVAH ST BNEI BRAK IS HEALTHCARE SERVICES IS N/A 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 MAGEN DAVID ADOM B 70948051 FMV PART IV, IDENTIFICATION OF RELATED ORGANIZATION TAXABLE AS CORP OR TRUST: NAME OF RELATED ORGANIZATION: AMERICAN FRIENDS OF MAGEN DAVID ADOM DIRECT CONTROLLING ENTITY: AMERICAN FRIENDS OF MAGEN DAVID ADOM