2025-04-09T13:23:29-05:00 2023-12-31 981712024 PHILIP STEIN & ASSOCIATES POB 45414 JERUSALEM IS 91451 990 2023-01-01 821093032 ORGANIZATION FOR THE ADVANCEMENT OF MUSSAR INC ORGA 4108443576 502 WASHINGTON AVENUE 8TH FLOOR TOWSON MD 21207 RABBI LAWRENCE KELEMEN CHAIRMAN 4108443576 2025-04-09 1 0 FRED KAHN P01231014 8669951040 2025-04-09 2023 2025-03-06 01:10:19Z LAWRENCE KELEMEN 502 WASHINGTON AVENUE 8TH FLOOR TOWSON MD 21207 343425 0 X N/A X 2017 MD THE ORGANIZATION'S GOAL IS TO PROVIDE JEWISH EDUCATIONAL CLASSES, SEMINARS, LECTURES AND EVENTS WHICH PROMOTE AND ENHANCE JEWISH DEVELOPMENT AND CHARACTER DEVELOPMENT THROUGH INTROSPECTION (I.E. "MUSSAR"). IT IS THE ORGANIZATION'S MISSION AND HOPE, THAT BY ADVANCING THE STUDY OF MUSSAR, IT WILL IMBUE THE ORGANIZATION'S PARTICIPANTS WITH A GREATER LOVE AND JOY FOR LIFE AND THE TOOLS NECESSARY FOR EACH PARTICIPANT TO ATTAIN SPIRITUAL GROWTH AND CHARACTER DEVELOPMENT THROUGH MUSSAR. 0 0 0 0 0 0 20800 52500 246802 290925 0 0 0 0 267602 343425 360 0 0 0 190524 196958 0 0 0 101933 138206 292817 335164 -25215 8261 48927 71641 3752 19613 45175 52028 X THE ORGANIZATION'S GOAL IS TO PROVIDE JEWISH EDUCATIONAL CLASSES, SEMINARS, LECTURES AND EVENTS WHICH PROMOTE AND ENHANCE JEWISH DEVELOPMENT AND CHARACTER DEVELOPMENT THROUGH INTROSPECTION (I.E. "MUSSAR"). IT IS THE ORGANIZATION'S MISSION AND HOPE, THAT BY ADVANCING THE STUDY OF MUSSAR, IT WILL IMBUE THE ORGANIZATION'S PARTICIPANTS WITH A GREATER LOVE AND JOY FOR LIFE AND THE TOOLS NECESSARY FOR EACH PARTICIPANT TO ATTAIN SPIRITUAL GROWTH AND CHARACTER DEVELOPMENT THROUGH MUSSAR. 0 0 206339 343425 THE ORGANIZATION'S GOAL IS TO PROVIDE JEWISH EDUCATIONAL CLASSES, SEMINARS, LECTURES AND EVENTS WHICH PROMOTE AND ENHANCE JEWISH DEVELOPMENT AND CHARACTER DEVELOPMENT THROUGH INTROSPECTION (I.E. "MUSSAR"). TO PROVIDE SUCH CLASSES, SEMINARS, ETC., THE EMPLOYMENT OF QUALIFIED INDIVIDUALS IS A GIVEN. FOR THE YEAR IN QUESTION, THIS INNCLUDED ALSO A DONATION TO THE ZERACH BARNET SYNAGOGUE THROUGH THE PEF ISRAEL ENDOWMENT FUND. THE ZERACH BARNET SYNAGOGUE, LOCATED IN ISRAEL HOSTED MULTIPLE LECTURES FOR THE ORGANIZATION. THIS WAS THE METHOD OF PAYMENT FOR USAGE OF THE SPACE. ADDITIONAL DETAILS ON SCHEDULE O, UNDER GRANTS AND ALLOCATIONS DETAIL. 206339 1 1 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 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 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X THE ORGANIZATION 4108443576 502 WASHINGTON AVENUE 8TH FLOOR TOWSON MD 21207 LAWRENCE KELEMEN CHAIRMAN 60.00 X 0 0 0 LAWRENCE KURZ PRESIDENT 4.00 X 0 0 0 ELLEN JESMER TREASURER 4.00 X 0 0 0 0 0 0 0 0 0 0 0 52500 52500 DUES AND SUBSCRIPTIONS 611710 290925 290925 290925 343425 290925 0 0 196958 196958 400 400 2085 2085 1494 1494 2489 2489 5558 5558 3300 3300 86914 86914 7887 7887 7220 7220 ADMINISTRATIVE 12786 12786 MISCELLANEOUS 2754 2754 TELECOMMUNICATIONS 2513 2513 REPAIRS 1156 1156 1650 1650 335164 206339 128825 0 48927 70428 9100 7887 0 1213 48927 71641 3752 9033 0 10580 3752 19613 X 0 0 0 0 45175 52028 45175 52028 48927 71641 X 8261 -1408 X 0 0 0 X 96989 293166 314951 267602 343425 1316133 600 600 97589 293166 314951 267602 343425 1316733 0 0 0 1316733 97589 293166 314951 267602 343425 1316733 1.00000 1.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9100 7887 1213 1213 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT WILL BE MADE AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: PRIOR PERIOD ADJUSTMENTS -1,408. ADDITIONAL EXTENSION THROUGH 09/30/2025 RE: ADDITIONAL EXTENSION THROUGH SEPTEMBER 30, 2025. AS PER THE IRS NOTICE 2024-72, THE TAXPAYER QUALIFIES AS AN "AFFECTED TAXPAYER" ELIGIBLE FOR A GRANT OF RELIEF DUE TO THE TERRORISTIC ACTION IN ISRAEL THROUGHOUT 2023 AND 2024 BASED ON THE DETERMINATION BY THE SECRETARY OF THE TREASURY ON SEPTEMBER 30, 2024. THIS RELIEF POSTPONES THE AFFECTED TAXPAYER'S 2023 TAX YEAR DUE DATE TO SEPTEMBER 30, 2025. THIS TAXPAYER'S PRINCIPAL RESIDENCE IS IN ISRAEL AND/OR HAS A TAX PREPARER [PHILIP STEIN & ASSOCIATES] LOCATED IN ISRAEL [THE COVERED AREA]. ACCORDING TO IRC SECTION 7508A(A): "IN THE CASE OF A TAXPAYER DETERMINED BY THE SECRETARY TO BE AFFECTED BY A FEDERALLY DECLARED DISASTER (AS DEFINED BY SECTION 165(I)(5)(A)), A SIGNIFICANT FIRE, OR A TERRORISTIC OR MILITARY ACTION (AS DEFINED IN SECTION 692(C)(2)), THE SECRETARY MAY SPECIFY A PERIOD OF UP TO 1 YEAR THAT MAY BE DISREGARDED IN DETERMINING, UNDER THE INTERNAL REVENUE LAWS, IN RESPECT OF ANY TAX LIABILITY OF SUCH TAXPAYER-"