2026-08-17T09:05:49-05:00 2025-09-30 113360065 ROTH & COMPANY LLP 1428 36TH STREET SUITE 200 BROOKLYN NY 11218 990 2024-10-01 113092137 FRIENDS OF YESHIVA TORAS MOSHE INC FRIE 7183361770 1412 EAST 7TH STREET BROOKLYN NY 11230 MOSHE MEISELMAN PRESIDENT 7183361770 2026-08-10 1 0 ZACHARIA WAXLER P00502633 7182361600 2026-08-10 2024 2025-03-06 01:10:19Z MOSHE MEISELMAN 1412 EAST 7TH STREET BROOKLYN NY 11230 311295 0 X N/A X 1992 NY DEVELOPING EDUCATIONAL MATERIALS AND TESTING. TO SUPPORT EDUCATIONAL, CHARITABLE AND RELIGIOUS ORGANIZATIONS BOTH IN THE U.S. AND ISRAEL 3 2 8 3 0 0 0 145000 599447 166295 0 0 0 0 599447 311295 0 0 0 0 258038 308711 0 0 0 347131 72784 605169 381495 -5722 -70200 9094 13839 8088 83033 1006 -69194 DEVELOPING EDUCATIONAL MATERIALS AND TESTING. TO SUPPORT EDUCATIONAL, CHARITABLE AND RELIGIOUS ORGANIZATIONS BOTH IN THE U.S. AND ISRAEL. 0 0 306955 166295 DEVELOPING EDUCATIONAL MATERIALS AND ADMINISTERING TESTS FOR CREDIT RECOMMENDATIONS SUBJECT TO THE APPROVAL OF THE NATIONAL COLLEGE CREDIT RECOMMENDATION SERVICE (FORMERLY NATIONAL PONSI), A PROGRAM OF THE BOARD OF REGENTS OF THE UNIVERSITY OF THE STATE OF NEW YORK. 306955 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 5 0 8 1 0 0 0 0 0 0 0 0 0 0 X 3 2 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X X MOSHE MEISELMAN 7183361770 1412 EAST 7TH STREET BROOKLYN NY 11230 MOSHE MEISELMAN PRESIDENT 3.00 4.00 X X 0 24000 0 MOSHE LANDYNSKI TREASURER 4.00 X X 0 0 0 MIRIAM PERLOW SECRETARY 2.00 X X 0 0 0 0 24000 0 0 0 0 0 0 145000 145000 EDUCATIONAL TESTING 611710 166295 166295 166295 311295 166295 0 0 X 243800 184200 59600 48000 48000 16911 14050 2861 1065 1065 2750 2750 60500 60500 7568 205 7363 759 759 142 142 381495 306955 74540 0 8881 13768 960 889 213 71 9094 13839 5261 76 2827 82957 8088 83033 X 1006 -69194 1006 -69194 9094 13839 -70200 0 X 0 0 0 X 500 145000 145500 852124 778753 726170 599447 166295 3122789 852124 778753 726670 599447 311295 3268289 0 0 0 3268289 852124 778753 726670 599447 311295 3268289 1.00000 1.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 960 889 71 71 PAYROLL TAX 2957 LOAN FROM RELATED PARTY 80000 82957 MIDDLE EAST AND NORTH AFRICA 2 9 PROGRAM SERVICES TEST GRADING AND DEVELPOMENT,DISTRIB,SOFTWARE MANAGMENT. 369745 2 9 0 0 2 9 369745 0 369745 0 0 0 0 0 0 MIRIAM MEISELMAN FAMILY MEMBER OF MOSHE MEISELMAN, BOARD MEMBER 24000 REASONABLE COMPENSATION 0 RACHEL MEISELMAN FAMILY MEMBER OF MOSHE MEISELMAN, BOARD MEMBER 67600 REASONABLE COMPENSATION 0 DEVONAH Z MEISELMAN FAMILY MEMBER OF MOSHE MEISELMAN, BOARD MEMBER 24000 REASONABLE COMPENSATION 0 SARA C MEISELMAN FAMILY MEMBER OF MOSHE MEISELMAN, BOARD MEMBER 35600 REASONABLE COMPENSATION 0 TZIRIL MEISELMAN-SHIFF FAMILY MEMBER OF MOSHE MEISELMAN, BOARD MEMBER 30000 REASONABLE COMPENSATION 0 BROCHA G MEISELMAN-AUERBACH FAMILY MEMBER OF MOSHE MEISELMAN, BOARD MEMBER 12000 REASONABLE COMPENSATION 0 AVROHOM MEISELMAN FAMILY MEMBER OF MOSHE MEISELMAN, BOARD MEMBER 50600 REASONABLE COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 2 MOSHE LANDYNSKI AND MIRIAM PERLOW HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE TAX RETURN PREPARER SENDS THE ORGANIZATION A DRAFT COPY OF THE COMPLETED TAX RETURN FOR THE BOARD OF DIRECTORS REVIEW AND COMMENT. AFTER THE BOARD OF DIRECTORS APPROVES THE RETURN, THE ORGANIZATION NOTIFIES THE TAX RETURN PREPARER AND A FINAL VERSION OF THE RETURN IS SENT TO THE ORGANIZATION FOR THE PRESIDENT'S SIGNATURE. THE PRESIDENT THEN SIGNS THE E-FILE AUTHORIZATION FORM AND RETURNS IT TO THE TAX RETURN PREPARER. THE TAX RETURN PREPARER THEN E-FILES THE RRN. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST NO LESS THAN ANNUALLY BY COMPLETING AND EXECUTING A CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE AND STATEMENT. FAILURE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST OR ENGAGING IN A PRACTICE DETERMINED TO BE A CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE PUBLIC MAY VIEW THE ORGANIZATION'S GOVERNING AND RELATED DOCUMENTS AT THE ADDRESS LOCATED ON PAGE 1 OF FORM 990. FORM 990, PART IX, LINE 11G CONTRACT LABOR: PROGRAM SERVICE EXPENSES 60,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,500. CONSORTIUM FOR INTERNATIONAL STUDIES INC 1412 EAST 7TH STREET BROOKLYN NY 11230 830991554 EDUCATIONAL TESTING NY 501(C)(3) LINE 10 1 AMERICAN FRIENDS OF YESHIVAS TORAS MOSHE 1412 EAST 7TH STREET BROOKLYN NY 11230 113069714 SUPPORT OF RELIGIOUS STUDY NY 501(C)(3) LINE 7 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 AMERICAN FRIENDS OF YESHIVAS TORAS MOSHE C 145000 CASH AMERICAN FRIENDS OF YESHIVAS TORAS MOSHE E 80000 CASH AMERICAN FRIENDS OF YESHIVAS TORAS MOSHE S 51000 CASH