2025-07-21T08:32:56-05:00 2024-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVENUE SUITE 800N BETHESDA MD 208142930 990 2024-01-01 365019715 FRIENDS OF HAGAL SHELI INC FRIE 2026373328 8 THE GREEN STE R DOVER DE 19901 YARON WAKSMAN EXECUTIVE DIRECTOR 2026373328 2025-07-21 1 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2024 2025-03-06 01:10:19Z YARON WAKSMAN 8 THE GREEN STE R DOVER DE 19901 3341747 0 X FRIENDSOFHAGALSHELI.ORG X 2022 DE SEE PART III, LINE 1. 3 3 0 15 0 0 568970 3285268 0 0 9072 56479 0 0 578042 3341747 0 0 0 0 0 0 0 0 0 10874 98573 10874 98573 567168 3243174 567178 3865382 0 0 567178 3865382 X FRIENDS OF HAGAL SHELI WAS ESTABLISHED TO SUPPORT THE ISRAELI NONPROFIT HAGAL SHELI. HAGAL SHELI (MY WAVE) HAS EMPOWERED AT-RISK YOUTH AND TRAUMA SURVIVORS ACROSS ISRAEL FOR OVER A DECADE BY UTILIZING SURFING AS A TRANSFORMATIVE AND THERAPEUTIC TOOL, FOSTERING PERSONAL GROWTH, RESILIENCE, AND SUCCESS IN OVERCOMING LIFE'S CHALLENGES. 0 0 FRIENDS OF HAGAL SHELI CONDUCTED OPERATIONS THAT SUPPORTED THE GROWTH AND EXPANSION OF HAGAL SHELI'S ACTIVITIES IN ISRAEL. 1 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X EPHY SHAPIRO 2026373328 8 THE GREEN STE R DOVER DE 19901 X IZHAR ARMONY CHAIR 1.00 X X 0 0 0 IDO GALILI TREASURER 1.00 X X 0 0 0 EILON LOTEM BOARD MEMBER 1.00 X 0 0 0 YARON WAKSMAN EXECUTIVE DIRECTOR 5.00 X 0 0 0 0 0 0 0 0 0 0 0 3285268 3285268 56479 56479 3341747 0 0 56479 3354 3354 1598 1598 47259 47259 372 372 35020 35020 REGISTRATIONS 10816 10816 SUBSCRIPTIONS 154 154 98573 0 98573 0 567178 2643791 1221591 567178 3865382 0 0 X 567178 3865382 567178 3865382 567178 3865382 3243174 55030 0 X 0 0 0 X 568970 3285268 3854238 568970 3285268 3854238 3854238 9072 56479 65551 3919789 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY OUTSIDE ACCOUNTANTS AND REVIEWED BY MANAGEMENT. A FULL COPY IS PROVIDED TO THE FULL BOARD BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C UPON NOMINATION, EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL SIGN A STATEMENT WHICH CERTIFIES AND AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT-OF-INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE CONFLICT-OF-INTEREST POLICY, C. HAS AGREED TO COMPLY WITH THE CONFLICT-OF-INTEREST POLICY, AND D. UNDERSTANDS THAT THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION THE CORPORATION MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF THE CORPORATION'S TAX-EXEMPT PURPOSES. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND APPLICABLE COMMITTEE MEMBERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE CHAIRPERSON OF THE BOARD OR APPLICABLE COMMITTEE SHALL, IF APPROPRIATE AT THE DISCRETION OF THE BOARD OR APPLICABLE COMMITTEE, APPOINT AN INDIVIDUAL WHO IS NOT AN INTERESTED PERSON OR A COMMITTEE COMPRISED OF INDIVIDUALS WHO ARE NOT INTERESTED PERSONS TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR APPLICABLE COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR APPLICABLE COMMITTEE SHALL DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. THE BOARD OR APPLICABLE COMMITTEE SHALL DECIDE BY A MAJORITY VOTE OF THE DIRECTORS OR APPLICABLE COMMITTEE MEMBERS THEN IN OFFICE, AS APPLICABLE, WITHOUT COUNTING THE VOTE OF ANY INTERESTED PERSON, WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. TO ENSURE THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES, AND DOESN'T ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND THROUGH THE ORGANIZATION'S WEBSITE.