2025-11-17T11:46:46-05:00 2024-12-31 133506154 PAUL R GERTELMAN CPA PC 415 CROSSWAYS PARK DR STE C WOODBURY NY 117972055 990 2024-01-01 113466176 FRIENDS OF IR DAVID INC FRIE 2125379260 99 WALL ST 5727 NEW YORK NY 100054301 MOSHE BILLET EXECUTIVE DIRECTOR 2125379260 2025-11-17 false PAUL R GERTELMAN CPA P00156202 5169447100 2025-11-17 2024 2025-03-06 01:10:19Z MOSHE BILLET 15623262 false X WWW.FRIENDSOFIRDAVID.ORG X 1998 NY TO PROVIDE ASSISTANCE TO ORGANIZATIONS IN THE OLD CITY OF JERUSALEM AND THE ANCIENT CITY OF DAVID. 6 5 1 6 0 24187210 15596495 0 178 26767 0 24187388 15623262 13641000 16410000 0 44271 74044 0 185455 171645 224041 13856916 16708085 10330472 -1084823 14519715 13434892 13500 13500 14506215 13421392 TO PROVIDE ASSISTANCE TO ORGANIZATIONS IN THE OLD CITY OF JERUSALEM AND THE ANCIENT CITY OF DAVID. false false 16410000 16410000 THE OPERATIONS GRANT TO ELAD FINANCED OPERATIONS AND SUPERVISION OF VARIOUS ONGOING ARCHAEOLOGICAL DEVELOPMENT IN THE ANCIENT CITY OF DAVID, PRIMARILY AT THE SECOND TEMPLE ERA PILGRIMAGE ROAD, THE GIVATI PARKING LOT, AND THE UPPER FORTRESS EXCAVATIONS. OTHER SUPPORTED AREAS INCLUDE EDUCATIONAL AND ACADEMIC PROGRAMMING RELATED TO THE HISTORIC DISCOVERIES FOUND IN THE AREA OF THE CITY OF DAVID AND NEW PROGRAMS SUCH AS THE ROBOTIC MODEL EXHIBIT, HINNOM VALLEY AGRICULTURAL PARK AND SILOAM POOL EXCAVATION. 16410000 true true false false false false false false false false false false false false false false true false false false true true false false false false false false false false false false false false false false true false false false false false false false false false false true 0 0 true 1 true false false false false false false false false X 6 5 true false false false false false false true true false false true true true true true true true false false NY X MOSHE BILLET 2125379260 99 WALL ST 5727 NEW YORK NY 100054301 MOSHE BILLET EXECUTIVE DI 30.00 X 56000 0 14000 RABBI HERSHEL BILLET PRESIDENT 4.00 X X 0 0 0 ROBERT BLUM SECRETARY 4.00 X X 0 0 0 DAVID BE'ERI BOARD MEMBER 1.00 X 0 0 0 RABBI YEHUDA MALY BOARD MEMBER 1.00 X 0 0 0 BARNET LIBERMAN BOARD MEMBER 1.00 X 0 0 0 SAADIA SHAPIRO BOARD MEMBER 1.00 X 0 0 0 56000 14000 false false false 15596495 15596495 26767 26767 15623262 26767 16410000 16410000 70000 70000 4044 4044 13500 13500 21900 21900 39260 24807 14453 149102 149102 279 279 16708085 16410000 112630 185455 455251 818938 9767 1500023 14054697 11115931 14519715 13434892 13500 13500 13500 13500 X 451518 2305461 14054697 11115931 14506215 13421392 14519715 13434892 -1084823 X false true X true X 4927498 8636482 13083743 24187388 15596495 66431606 4927498 8636482 13083743 24187388 15596495 66431606 32360138 34071468 18 226 15 178 26767 27204 66458810 0.51270 0.44620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15623262 15623262 15623262 16708085 16708085 16708085 false MIDDLE EAST NORTH AFRICA GRANTMAKING 16410000 16410000 16410000 SPECIAL PROJECTS 16410000 WIRE TRANSFER 3 true false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 MIDDLE EAST NORTH AFRICA 16,410,000 0 SCHEDULE F, PAGE 5, PART V THE BOARD OF DIRECTORS REVIEWS ALL GRANTS MADE TO ENSURE THEY ARE IN FURTHERANCE OF THE ORGANIZATION'S CHARITABLE PURPOSES. GRANTS ARE GIVEN ON THE CONDITION THAT RECIPIENT ORGANIZATIONS FURNISH A PERIODIC ACCOUNTING TO SHOW THAT THE FUNDS WERE EXPENDED FOR THE PURPOSES APPROVED BY THE ORAGANIZATION'S BOARD OF DIRECTORS. ADDITIONAL PROCEDURES FOR GRANT MONITORING INCLUDE: 1. OBTAINING DETAILED DESCRIPTIONS OF THE PROJECTS FOR WHICH THE FUNDS ARE TO BE EXPENDED. 2. PROHIBITING USE OF THE GRANT FUNDS FOR ANYTHING OTHER THAN PUBLIC CHARITABLE PURPOSES OR MAKING GRANTS TO INDIVIDUALS OR OTHER ORGANIZATIONS THAT WOULD BE TAXABLE EXPENDITURES IF THE FOREIGN GRANTEE WERE A PRIVATE FOUNDATION UNDER U.S. LAW. 3. REQUIRING REPAYMENT OF ANY GRANT FUNDS NOT EXPENDED FOR THE PURPOSES OF THE GRANT. 4. REQUIRING ANNUAL REPORTS FROM THE FOREIGN GRANTEE WITH ACCOUNTING SUFFICIENTLY DETAILED TO ENABLE FRIENDS OF IR DAVID TO ACCOUNT FOR THE USE OF THE FUNDS. 5. REQUIRING THE FOREIGN GRANTEE TO MAINTAIN RECORDS OF RECEIPTS AND EXPENDITURES AND TO MAKE ITS BOOKS AND RECORDS AVAILABLE TO FRIENDS OF IR DAVID AT REASONABLE TIMES. 6. DIRECTORS OF THE ORGANIZATION MAKE PERIODIC SITE VISITS TO INSPECT PROGRESS OF PROGRAMS FUNDED BY THE GRANTS. SEE BELOW false SCHEDULE L, PART V A) NAME OF INTERESTED PERSON MOSHE BILLET B) RELATIONSHIP FAMILY MEMBER OF RABBI BILLET, BOARD MEMBER AND OFFICER C) AMOUNT 70,000 D) DESCRIPTION OF TRANSACTION EMPLOYMENT E) SHARING ORGANIZATION REVENUE YES X NO FORM 990, PAGE 6, PART VI, LINE 2 MOSHE BILLET RABBI HERSHEL BILLET FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PROFESSIONALLY PREPARED BY OUR TAX ADVISORS WORKING CLOSELY WITH THE ORGANIZATION. FOLLOWING THE PREPARATION OF THE 990, A DRAFT IS SUBMITTED FOR REVIEW TO EACH OF THE ORGANIZATION'S DIRECTORS AND OFFICERS WHO MAY COMMENT OR SUGGEST EDITS PRIOR TO FINALIZING AND FILING. FORM 990, PAGE 6, PART VI, LINE 12C POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED AT LEAST ANNUALLY WITH EACH OF THE DIRECTORS AND OFFICERS. THE CONFLICT OF INTEREST POLICY IS REVIEWED AND AFFIRMED AT EACH ANNUAL MEETING. WHEN A MATTER COMES BEFORE THE BOARD OF DIRECTORS THAT GIVES RISE TO A POTENTIAL CONFLICT OF INTEREST, THE AFFECTED DIRECTOR MAKES THE ISSUE KNOWN TO THE BOARD. AFTER DISCLOSING THE RELEVANT FACTS AND ANSWERING ANY QUESTIONS, THE AFFECTED DIRECTOR LEAVES THE MEETING FOR FURTHER DISCUSSION AND ANY RELATED VOTE. IF IT IS UNCLEAR WHETHER A CONFLICT EXISTS, THE REMAINING DIRECTORS WILL MAKE THE DETERMINATION. IF THE BOARD OF DIRECTORS BELIEVES SOMEONE HAS FAILED TO DISCLOSE A CONFLICT, IT INFORMS THE DIRECTOR AND GIVES THEM A CHANCE TO RESPOND AND EXPLAIN. IF THE BOARD DETERMINES THAT THE DIRECTOR HAS FAILED TO DISCLOSE A CONFLICT OF INTEREST, THE BOARD TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PAGE 6, PART VI, LINE 15B THE ONLY COMPENSATED PERSON AFFILITATED WITH THE ORGANIZATION IS THE EXECUTIVE DIRECTOR. HIS SALARY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. THE SALARY WAS DETERMINED TO BE REASONABLE FOR THE WORK PERFORMED AND IS COMPARABLE TO WHAT EXECUTIVE DIRECTORS OF SIMILAR SIZED ORGANIZATIONS ARE COMPENSATED. THIS PROCESS IS COMPLETED EACH YEAR BY THE BOARD OF DIRECTORS IN CONJUNCTION WITH THE ORGANIZATION'S ANNUAL MEETING, WHEN THE SALARY IS VOTED ON. FORM 990, PAGE 6, PART VI, LINE 19 THESE ARE GENERALLY AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION.