2024-06-27T15:18:16-05:00 2023-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 10528 990 2023-01-01 133621884 THE FRIENDS OF THE ISRAEL ANTIQUITIES AUTHORITY INC FRIE 2124031000 CO WLRK 51 W 52ND STREET 31ST NEW YORK NY 10019 ADAM O EMMERICH PRESIDENT 2124031000 2024-06-27 1 ADAM EMMERICH 999009999 1 EVA MRUK P00543254 2122862600 2024-06-26 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z ADAM O EMMERICH C/O WLRK 51 W 52ND STREET 31ST FL NEW YORK NY 10019 11027806 0 X WWW.FRIENDSOFIAA.ORG X 1991 NY TO SUPPORT & PROMOTE ARCHAEOLOGICAL RESEARCH, EDUCATION AND OTHER PROJECTS IN ISRAEL AND THE U.S. 4 4 1 5 0 0 2536369 8837502 0 0 654 49963 0 3129 2537023 8890594 5860000 4106500 0 0 262271 81441 0 0 66933 136708 86949 6258979 4274890 -3721956 4615704 3487618 7809558 46460 18929 3441158 7790629 X TO RAISE AWARENESS AND SUPPORT FOR THE ANTIQUITIES AND ARCHAEOLOGY OF THE LAND OF ISRAEL. 0 0 4157425 4106500 0 THE ORGANIZATION MAKES GRANTS IN FURTHERANCE OF ITS MISSION, INCLUDING SPONSORING RESEARCH PROGRAMS BETWEEN ISRAELI ARCHAEOLOGICAL INSTITUTIONS, INCLUDING THE ISRAEL ANTIQUITIES AUTHORITY ("IAA"), AND U.S. CULTURAL INSTITUTIONS. THE ORGANIZATION ORGANIZES AND SPONSORS EXHIBITIONS IN THE U.S., WHICH DISPLAY FINDINGS FROM ISRAELI ARCHAEOLOGICAL SITES. THE ORGANIZATION ASSISTS IN THE PUBLICATION OF ARTICLES RELATED TO SUCH ARCHAEOLOGICAL FINDINGS AND PROMOTES THE STUDY & RESEARCH OF HISTORICAL PERIODS & CIVILIZATIONS. THE ORGANIZATION ALSO PROMOTES JOINT EDUCATIONAL PROGRAMS IN ALL FIELDS OF INTEREST OF THE IAA AND RAISES AWARENESS OF ARCHAEOLOGICAL FINDINGS AND EXCAVATIONS IN ISRAEL, ESPECIALLY BY UNIVERSITIES, MUSEUMS AND OTHER CULTURAL INSTITUTIONS LOCATED IN THE U.S. 4157425 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 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 1 X 2 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 NY X X JONATHAN BRAVER - BRAVER ASSOCIATES 6469962354 PO BOX 16 NEW YORK NY 10035 SHELBY WHITE CHAIR 1.00 X X 0 0 0 ADAM O EMMERICH PRESIDENT TREASURER & ASST. SECRETARY 1.00 X X 0 0 0 ROBERT BOOK DIRECTOR (THRU JUL 2023) 1.00 X 0 0 0 JAY SCHOTTENSTEIN DIRECTOR 1.00 X 0 0 0 MICHELE TOCCI DIRECTOR 1.00 X 0 0 0 EMILY MASTER EXECUTIVE DIR- ECTOR & SECRETARY (THRU MAR 2023) 32.00 X 79442 0 0 79442 0 0 0 0 0 0 0 150000 8687502 551287 8837502 56078 56078 2131097 2137212 -6115 -6115 -6115 OTHER INCOME 900099 3129 3129 3129 8890594 0 0 53092 4106500 4106500 74769 22430 7477 44862 6672 2002 667 4003 2758 2758 36308 36308 28671 21032 1226 6413 598 179 60 359 1600 177 334 1089 424 127 42 255 4094 1229 409 2456 11756 3527 1176 7053 MISCELLANEOUS 740 222 75 443 4274890 4157425 50532 66933 1795009 414376 55330 1121949 1627500 6234354 9779 38879 3487618 7809558 46460 18929 46460 18929 X 70173 1535 3370985 7789094 3441158 7790629 3487618 7809558 X 4615704 -2733 -263500 X X 0 1 X 0 0 X 470787 226503 4798994 2536369 8837502 16870155 470787 226503 4798994 2536369 8837502 16870155 11800447 5069708 17752 4302 130 654 56078 78916 1841 43 3129 5013 16954084 0.29900 0.25470 X THE FRIENDS OF THE ISRAEL ANTIQUITIES AUTHORITY, INC. (THE FIAA) IS A NATIONAL ORGANIZATION THAT WAS CREATED TO SUPPORT AND PROMOTE ARCHAEOLOGICAL RESEARCH AND EDUCATION PROJECTS THROUGHOUT ISRAEL THROUGH CHARITABLE CONTRIBUTIONS FROM THE INTERESTED PUBLIC THROUGHOUT THE UNITED STATES.THE FIAA CARRIED OUT ITS MISSION THROUGH LIVE, IN-PERSON ACTIVITIES THROUGHOUT THE UNITED STATES, INCLUDING PHYSICAL GATHERINGS, AS WELL AS VIRTUAL CONFERENCES, WEBINARS, LECTURES, AND TOURS, AS WELL AS REGULAR ELECTRONIC COMMUNICATIONS, REACHING THOUSANDS OF INDIVIDUALS. SUCH ACTIVITIES CONTINUED THROUGHOUT 2023, BUT WERE IN PART DISRUPTED, AND DONOR AND POTENTIAL DONOR GIVING PRIORITIES CHANGED, FOLLOWING THE EVENTS OF OCTOBER 7, 2023 IN ISRAEL AND THE ENSUING WAR. AS IS EVIDENCED BY THE CURRENT CALCULATION, THE FIAA HAD PUBLIC SUPPORT IN THE YEAR ENDED DECEMBER 31, 2023 WELL IN EXCESS OF THE 10 PERCENT REQUIREMENT, AT 29.90%. ALTHOUGH THE FIAA HAS A WELL-DIVERSIFIED BASE OF DONORS, IT CONTINUES TO TAKE STEPS TO FURTHER DIVERSIFY ITS DONOR BASE TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT.THE FIAA'S BOARD OF DIRECTORS IS COMPRISED OF 4 INDIVIDUALS FROM THE COMMUNITY, WITH WIDELY VARYING BACKGROUNDS WHO ARE KEENLY INTERESTED IN SUPPORTING AND PROMOTING ARCHAEOLOGICAL RESEARCH IN ISRAEL, AND SUPPORTING THE ORGANIZATION MISSION AND GOALS. MANY MEMBERS OF THE BOARD ARE ALSO VERY INVOLVED WITH OTHER HIGHLY REGARDED NON-PROFIT INSTITUTIONS. SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 1,841. 2020 AMOUNT: $ 43. 2023 AMOUNT: $ 3,129. SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: GENERAL SUPPORT DATE: 12/31/20 AMOUNT: 6000000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 0 X 8888127 -2733 266 -2467 8890594 0 8890594 4538656 266 263500 263766 4274890 0 4274890 PART III, LINE 1A: THE ORGANIZATION'S COLLECTION IS COMPRISED OF A DONATED ARCHAEOLOGICAL ARTIFACT (THE "ARTIFACT"). THE ARTIFACT WAS DONATED DURING 2022 AND WAS LOANED TO AND IS MAINTAINED UNDER THE CARE OF THE ISRAEL ANTIQUITIES AUTHORITY. IN ACCORDANCE WITH THE ORGANIZATION'S COLLECTION POLICY, THE ARTIFACT WILL BE USED EXCLUSIVELY FOR RESEARCH, EDUCATIONAL PURPOSES, AND PUBLIC EXHIBITION, IN FURTHERANCE OF THE ORGANIZATION'S PURPOSE RATHER THAN FINANCIAL GAIN. AS SUCH, THE VALUE OF COLLECTION ITEMS, INCLUDING THE ARTIFACT, IS EXCLUDED FROM THE STATEMENTS OF FINANCIAL POSITION AND GIFTS OF COLLECTION ITEMS ARE EXCLUDED FROM REVENUE IN THE STATEMENT OF ACTIVITIES. PART III, LINE 4: THE COLLECTION CONSISTS OF AN ANCIENT WEIGHT DEPICTING LOCAL MOTIFS AND INSCRIBED IN PALEO-HEBREW. IT FURTHERS THE ORGANIZATIONS EXEMPT PURPOSE OF RAISING AWARENESS OF THE ANTIQUITIES OF ISRAEL. PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO DECEMBER 31, 2020. PART XII, LINE 2D - OTHER ADJUSTMENTS: WRITE OFF OF CONTRIBUTIONS RECEIVABLE 263,500. 1 MIDDLE EAST AND NORTH AFRICA GRANTMAKING 4106500 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES ARCHAEOLOGICAL FINDINGS AND RESEARCH 4676 0 0 0 0 0 0 4111176 0 4111176 MIDDLE EAST AND NORTH AFRICA TO SUPPORT VARIOUS ARCHAEOLOGICAL PROJECTS IN ISRAEL. 4106500 WIRE TRANSFER 0 0 1 0 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION PROVIDED GRANTS TO A SINGLE ORGANIZATION OUTSIDE OF THE UNITED STATES. THE ORGANIZATIONS BOARD OF DIRECTORS MONITORS GRANTS BY REVIEWING PERIODIC PROJECT REPORTS AND THE ANNUAL RECONCILIATION OF ACCOUNTS WITH THE GRANTEE'S BOOKS AND RECORDS. PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING TO ACCOUNT FOR ITS FOREIGN EXPENDITURES. X 1 551287 AVG. SELLING PRICE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN (B). FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAD NO COMMITTEES IN PLACE IN 2023. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE FORM 990 IS REVIEWED BY THE BOARD PRESIDENT. A COMPLETE COPY IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO ALL BOARD MEMBERS, OFFICERS OR COMMITTEE MEMBERS ("INTERESTED PERSONS"). AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF ANY POTENTIAL OR ACTUAL CONFLICT OF INTERESTS TO THE BOARD OR COMMITTEE. AFTER THE INTERESTED PERSON DISCLOSES ALL MATERIAL FACTS, THE INDIVIDUAL SHALL LEAVE THE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE BOARD MINUTES OF THE MEETING SHALL DISCLOSE THE NAME OF THE INTERESTED PERSON, THE CONFLICT OF INTEREST, THE NAMES OF THE INDIVIDUALS AT THE MEETING, AND THE RESULT OF THE VOTE HELD BY THE BOARD OR COMMITTEE. ANNUALLY, ALL INTERESTED PERSONS SHALL SIGN A STATEMENT OF AFFIRMATION STATING THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, AND AGREE TO ABIDE BY IT. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE EXECUTIVE DIRECTOR FOR 2023 WAS DETERMINED BY THE BOARD OF DIRECTORS USING COMPARABILITY DATA, INCLUDING INFORMATION REPORTED IN FORMS 990 OF OTHER ORGANIZATIONS, AND APPROVAL BY THE BOARD. THE PROCESS IS DOCUMENTED IN THE BOARD MINUTES IN CONNECTION WITH BOARD APPROVAL. THE EXECUTIVE DIRECTOR HAD AN EMPLOYMENT CONTRACT WITH THE ORGANIZATION FOR YEAR 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IN ADDITION, FORM 1023, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: WRITE OFF OF CONTRIBUTIONS RECEIVABLE -263,500. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.