2024-07-25T10:11:14-05:00 2023-12-31 521231901 GORFINE SCHILLER & GARDYN PA 10045 RED RUN BLVD SUITE 250 OWINGS MILLS MD 21117 990 2023-01-01 237208137 AMERICAN FRIENDS OF YESHIVAS HORAV BENGIS INC AMER 4103638310 6615 EDENVALE ROAD BALTIMORE MD 21209 SARAH SCHABES PRESIDENT 4103638310 2024-07-24 1 SARAH SCHABES 999009999 0 MARC WEILL CPA P00361429 4103565900 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z SARAH SCHABES 6615 EDENVALE ROAD BALTIMORE MD 21209 66880 0 X N/A X 1972 MD RELIGIOUS EDUCATION 4 4 0 0 0 0 22772 29304 0 0 33693 37576 0 0 56465 66880 65000 70000 0 0 0 0 0 0 0 2210 2160 67210 72160 -10745 -5280 1155626 1150346 0 0 1155626 1150346 THE ORGANIZATION SUPPORTS A RABBINICAL COLLEGE WHICH TRAINS STUDENTS TO FILL CLERGY POSITIONS. 0 0 70000 70000 THE ORGANIZATION HAS ONE PROGRAM WHICH IS FOR RABBINICAL STUDENTS TO STUDY THE TALMUD SO THAT THEY CAN FILL CLERGY POSITIONS AND PUBLISH SCHOLARLY JOURNALS. 70000 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X SARAH SCHABES 4103638310 6615 EDENVALE ROAD BALTIMORE MD 21209 X SARAH SCHABES PRESIDENT 1.00 X X 0 0 0 TAMARA HYATT SECRETARY 0.20 X X 0 0 0 HERSHEL SCHABES TREASURER 0.20 X X 0 0 0 DANIEL GRAY BOARD MEMBER 0.20 X 0 0 0 0 0 0 0 0 0 0 0 29304 29304 37576 37576 66880 0 0 37576 70000 70000 1870 1870 290 290 72160 70000 2160 0 101165 58599 267682 298078 786779 793669 1155626 1150346 0 0 X 1155626 1150346 1155626 1150346 1155626 1150346 -5280 0 X 0 0 0 X 19725 24300 24429 22772 29304 120530 19725 24300 24429 22772 29304 120530 82684 37846 35928 31572 31519 33677 37576 170272 290802 0.13010 0.11330 X THE ORGANIZATION MEETS THE "FACTS AND CIRCUMSTANCES TEST" BASED ON THE FOLLOWING FACTS. FIRST OF ALL, THE ORGANIZATION HAS ALWAYS, ACCORDING TO THE COMPUTATION FORMULA LISTED IN SCHEDULE A, APPROXIMATED 15% PUBLIC SUPPORT AND INDEED WOULD BE IN EXCESS OF 33 AND 1/3% IF NOT FOR AN INORDINATE AMOUNT OF INVESTMENT INCOME FROM ITS LONG-OWNED ENDOWMENT FUNDS (IN EXCESS OF FIFTY YEARS) WHICH WERE ORIGINALLY FUNDED BY THE GENERAL PUBLIC. THE ORGANIZATION SUPPORTS A RABBINICAL COLLEGE WHICH HAS FACILITIES, FACULTY, AND A LIBRARY OPEN TO THE PUBLIC FOR GENERAL STUDY. THE COLLEGE TRAINS MANY GRADUATE AND POST-GRADUATE RABBINICAL CANDIDATES WHO HAVE FILLED CLERGY POSITIONS IN VARIOUS COMMUNITIES WORLDWIDE. IN ADDITION, THE COLLEGE PUBLISHES SCHOLARLY JOURNALS WHICH ARE OF BENEFIT TO MANY FACETS OF THE PUBLIC WHO ARE INTERESTED IN MATTERS OF TALMUDIC STUDY. THE SOURCE OF CONTRIBUTIONS IS NOT FROM ANY ONE PARTICULAR FAMILY OR GROUP, RATHER A CROSS-SECTION OF THE JEWISH COMMUNITY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 SEE ATTACHED SCHEDULE 793669 C 793669 0 0 0 0 0 0 0 0 0 0 MIDDLE EAST AND NORTH AFRICA - GENERAL SUPPORT FOR THE SCHOOL 70000 CHECK 0 0 0 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 THE PRESIDENT IS THE SPOUSE OF THE TREASURER. THE SECRETARY IS THE DAUGHTER OF THE PRESIDENT AND TREASURER. A BOARD MEMBER IS THE NEPHEW OF THE PRESIDENT AND TREASURER. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS REVIEWED BY THE BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.