2026-08-19T09:45:17-05:00 2025-12-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2025-01-01 237049727 AMERICAN FRIENDS OF THE RAMBAM MEDICAL CENTER AMER 2122924499 2248 BROADWAY 2021 NEW YORK NY 10024 DAVID A STERLING SECRETARY/TREASURER 2122924499 2026-08-19 1 EVA MRUK P00543254 2122862600 2026-08-13 2025 2025-03-06 01:10:19Z DAVID A STERLING 2248 BROADWAY 2021 NEW YORK NY 10024 2912053 0 X WWW.AFORAM.ORG X 1969 NY TO PROMOTE AND SUPPORT THE RAMBAM HEALTH CARE CAMPUS IN ISRAEL. 17 17 4 17 0 0 4688601 2832714 0 0 95992 79339 0 0 4784593 2912053 6766895 2605002 0 0 647292 1115194 0 0 604333 379261 153298 7793448 3873494 -3008855 -961441 14954211 13842813 27095 27138 14927116 13815675 TO PROMOTE AND SUPPORT THE RAMBAM HEALTH CARE CAMPUS, THE PREMIER MEDICAL CENTER IN NORTHERN ISRAEL. 0 0 2608617 2605002 0 AMERICAN FRIENDS OF RAMBAM MEDICAL CENTER IS THE PRIMARY U.S. ORGANIZATION SUPPORTING RAMBAM HEALTH CARE CAMPUS IN HAIFA, ISRAEL. DURING 2025, THE ORGANIZATION AWARDED OVER $2.6 MILLION IN GRANTS TO ADVANCE EXCELLENCE IN MEDICINE, SCIENTIFIC RESEARCH AND EQUITABLE MEDICAL CARE FOR PATIENTS IN NEED. 2608617 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY CA X X NATHANIEL GOLDMAN 2122924499 2248 BROADWAY 2021 NEW YORK NY 10024 MERI BARER PRESIDENT 3.00 X X 0 0 0 DAVID A STERLING SECRETARY/TREASURER 1.00 X X 0 0 0 DAVID ADLERSTEIN DIRECTOR 2.00 X 0 0 0 BENJAMIN ANTHONY DIRECTOR 1.00 X 0 0 0 JOYCE CHABBOTT DIRECTOR 1.00 X 0 0 0 ADAM EMMERICH DIRECTOR 1.00 X 0 0 0 ALAN FORMAN DIRECTOR 1.00 X 0 0 0 MICHAL FROSTIG DIRECTOR 1.00 X 0 0 0 LEVY GERZBERG DIRECTOR 1.00 X 0 0 0 RACHEL JONAS DIRECTOR 1.00 X 0 0 0 JESSE M SCHWARTZ DIRECTOR 1.00 X 0 0 0 AGNES SHEMIA DIRECTOR 1.00 X 0 0 0 JEFF SHEMIA DIRECTOR 1.00 X 0 0 0 JONATHAN SOHNIS DIRECTOR 1.00 X 0 0 0 AARON SPENCER DIRECTOR 1.00 X 0 0 0 MARK SPENCER DIRECTOR 1.00 X 0 0 0 LAWRENCE A WOLFE DIRECTOR 1.00 X 0 0 0 NATHANIEL GOLDMAN CFO 40.00 X 216000 0 43916 NAOMI REINHARZ CEO (THRU JUNE 2025) 40.00 X 357500 0 0 SARI KATZ ARSHADNIA DIRECTOR, WESTERN REGION 40.00 X 320000 0 56867 893500 0 100783 3 0 1 0 0 2832714 207206 2832714 79339 79339 2912053 0 0 79339 2605002 2605002 617416 308708 308708 360077 180015 180062 36600 18299 18301 50502 25249 25253 50599 25298 25301 30015 30015 18831 15456 3375 250 250 21663 21663 26139 26139 2682 2682 46340 3257 43083 512 512 MEMBERSHIPS & DUES 6866 3615 3251 3873494 2608617 660544 604333 1018900 168120 1045984 2679478 12889327 10995215 14954211 13842813 27095 27138 27095 27138 X 1556728 1135868 13370388 12679807 14927116 13815675 14954211 13842813 X -961441 -150000 X 0 1 X 1 0 X 3959354 7992081 6020952 4588601 2832714 25393702 3959354 7992081 6020952 4588601 2832714 25393702 8986306 16407396 2310 1366 40709 95992 79339 219716 25613418 0.64060 0.60420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 2931756 19703 19703 2912053 0 2912053 4043197 19703 150000 169703 3873494 0 3873494 PART X, LINE 2: AFORAM RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT AFORAM HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. AFORAM IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO DECEMBER 31, 2022. PART XII, LINE 2D - OTHER ADJUSTMENTS: WRITE OFF OF CONTRIBUTIONS RECEIVABLE 150,000. 1 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING 2605002 0 0 0 0 0 0 2605002 0 2605002 MIDDLE EAST TO PROVIDE SUPPORT FOR HOSPITAL AND RESEARCH SERVICES. 2605002 WIRE TRANSFER 0 1 0 0 0 0 0 0 0 PART I, LINE 2: AMERICAN FRIENDS OF THE RAMBAM MEDICAL CENTER (AFORAM) IS DEDICATED TO PROMOTING AND SUPPORTING THE RAMBAM HEALTH CARE CAMPUS, THE LARGEST MEDICAL FACILITY IN NORTHERN ISRAEL. A CORNERSTONE OF OUR MISSION IS TO ENSURE THAT ALL GRANT FUNDS ARE UTILIZED EFFECTIVELY AND IN ALIGNMENT WITH OUR COMMITMENT TO EXCELLENCE IN MEDICINE, LEADERSHIP IN SCIENTIFIC RESEARCH, AND EQUITABLE MEDICAL CARE FOR ALL IN NEED. TO MONITOR THE USE OF GRANT FUNDS AWARDED TO THE RAMBAM HEALTH CARE CAMPUS, AFORAM EMPLOYS A COMPREHENSIVE OVERSIGHT PROCESS THAT INCLUDES THE FOLLOWING KEY COMPONENTS: 1. PERIODIC PROGRESS REPORTS: WE REQUIRE THE RAMBAM HEALTH CARE CAMPUS TO SUBMIT DETAILED PROGRESS REPORTS AT REGULAR INTERVALS. THESE REPORTS OUTLINE HOW FUNDS ARE BEING UTILIZED, PROGRESS ON SPECIFIC PROJECTS, AND OVERALL IMPACT. THIS ALLOWS US TO ASSESS THE EFFECTIVENESS OF OUR SUPPORT AND MAKE INFORMED DECISIONS REGARDING FUTURE FUNDING. 2. ANNUAL SITE VISITS: AT A MINIMUM, OUR TEAM CONDUCTS ANNUAL VISITS TO THE RAMBAM HEALTH CARE CAMPUS. DURING THESE VISITS, WE ENGAGE DIRECTLY WITH HOSPITAL ADMINISTRATION, MEDICAL STAFF, AND RESEARCHERS TO EVALUATE THE IMPLEMENTATION OF FUNDED PROJECTS. THIS ON-THE-GROUND ASSESSMENT ENSURES TRANSPARENCY AND ACCOUNTABILITY IN HOW GRANT FUNDS ARE APPLIED. 3. EXPENDITURE SUBSTANTIATION: WE MAINTAIN A PROTOCOL FOR REQUESTING SUBSTANTIATION OF EXPENDITURES RELATED TO OUR GRANTS. THIS MAY INCLUDE INVOICES, RECEIPTS, AND OTHER DOCUMENTATION THAT DEMONSTRATE THE APPROPRIATE USE OF FUNDS. BY VERIFYING EXPENDITURES, WE ENSURE THAT OUR CONTRIBUTIONS ARE MAKING A MEANINGFUL DIFFERENCE. 4. STRATEGIC OVERSIGHT: OUR BOARD OF DIRECTORS IS ACTIVELY INVOLVED IN THE OVERSIGHT OF GRANT ALLOCATIONS. WE REVIEW FINANCIAL REPORTS AND PROGRAM UPDATES, ENSURING ALIGNMENT WITH OUR MISSION AND STRATEGIC OBJECTIVES. THROUGH THESE MEASURES, AFORAM NOT ONLY FULFILLS ITS RESPONSIBILITY AS A STEWARD OF DONOR CONTRIBUTIONS BUT ALSO REINFORCES ITS PRIMARY MISSION OF SUPPORTING RAMBAM IN DELIVERING HIGH-QUALITY MEDICAL CARE AND ADVANCING SCIENTIFIC RESEARCH. WE ARE COMMITTED TO TRANSPARENCY AND ACCOUNTABILITY, ENSURING THAT EVERY DOLLAR GRANTED CONTRIBUTES TO THE HEALTH AND WELL-BEING OF COMMUNITIES IN NEED. PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING TO ACCOUNT FOR ITS FOREIGN EXPENDITURES. X 1 1 X X X 1 0 0 0 0 0 0 1 0 SARI KATZ ARSHADNIA DIRECTOR, WESTERN REGION 210000 0 110000 0 0 0 18000 0 38867 0 376867 0 0 0 NAOMI REINHARZ CEO (THRU JUNE 2025) 146833 0 0 0 210667 0 0 0 0 0 357500 0 0 0 NATHANIEL GOLDMAN CFO 201000 0 15000 0 0 0 23500 0 20416 0 259916 0 0 0 PART I, LINE 1A DURING 2025, NAOMI REINHARZ, THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER WHO RESIGNED IN JUNE 2025, RECEIVED FIRST-CLASS AIRFARE FOR BUSINESS TRAVEL. THE EXPENSES WERE PAID DIRECTLY BY THE ORGANIZATION AND WERE TREATED AS NONTAXABLE BUSINESS TRAVEL. PART I, LINE 4A NAOMI REINHARZ, CEO, RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $210,667 IN 2025. PART I, LINE 7 THE ORGANIZATION PAID BOARD-APPROVED, PERFORMANCE-BASED BONUSES IN 2025. X 4 207206 AVG SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN (B). FORM 990, PART VI, SECTION A, LINE 2 ALAN FORMAN AND JONATHAN SOHNIS HAVE A BUSINESS RELATIONSHIP. AGNES SHEMIA AND JEFF SHEMIA HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED AND RESTATED ITS BYLAWS IN 2025 AND MADE THE FOLLOWING SIGNIFICANT CHANGES: - CLARIFIED THAT THE ORGANIZATION HAS NO MEMBERS AND IS GOVERNED SOLELY BY THE BOARD. - REVISED DIRECTOR QUALIFICATIONS, NOMINATION PROCEDURES, AND REMOVAL RIGHTS. - REVISED THE DEFINITION OF THE "ENTIRE BOARD,"' AFFECTING THE APPLICATION OF BOARD QUORUM AND VOTING REQUIREMENTS - EXPANDED AND CLARIFIED THE AUTHORITY AND DUTIES OF OFFICERS, INCLUDING THE CHAIR, PRESIDENT, CEO, TREASURER, AND SECRETARY. - ADDED PROVISIONS ADDRESSING DIRECTOR COMPENSATION AND CONFLICTS OF INTEREST. - FORMALIZED SPECIFIC BOARD COMMITTEES AND DEFINED THEIR AUTHORITY AND RESPONSIBILITIES - ADDED FORMAL PROVISIONS GOVERNING DISSOLUTION AND REQUIRING A TWO-THIRDS VOTE OF THE ENTIRE BOARD TO AMEND THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS FORM 990, AND DISTRIBUTES IT TO THE BOARD OF DIRECTORS BEFORE FILING IT WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH IS APPLICABLE TO DIRECTORS, PRINCIPAL OFFICERS, AND MEMBERS OF COMMITTEES WITH BOARD DESIGNATED POWERS, WHICH IT REGULARLY MONITORS AND ENFORCES. SUCH INTERESTED PERSONS ARE REQUIRED TO ANNUALLY DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE ORGANIZATION'S BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING IF A CONFLICT OF INTEREST EXISTS AND VOTES ON THE TRANSACTION OR ARRANGEMENT. THE BOARD'S DISCUSSION AND DECISION ARE RECORDED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 15 15A - THE ORGANIZATION'S PROCESS FOR DETERMINING COMPENSATION OF THE CEO INCLUDES THE USE OF COMPARABLE DATA FROM OTHER NON-PROFIT ORGANIZATIONS AND WAS APPROVED AND DOCUMENTED BY THE EXECUTIVE COMMITTEE. THIS PROCESS LAST OCCURRED IN 2025. 15B - THE ORGANIZATION'S PROCESS FOR DETERMINING COMPENSATION OF THE CFO INCLUDES THE USE OF COMPARABLE DATA FROM OTHER NON-PROFIT ORGANIZATIONS AND WAS APPROVED AND DOCUMENTED BY THE EXECUTIVE COMMITTEE. THIS PROCESS LAST OCCURRED IN 2025. 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, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND GOVERNING DOCUMENTS ARE ALSO AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: WRITE OFF OF CONTRIBUTIONS RECEIVABLE -150,000.