2026-04-06T16:42:32-05:00 2025-12-31 131655065 LUTZ AND CARR CPAS LLP 551 FIFTH AVENUE SUITE 400 NEW YORK NY 10176 990 2025-01-01 834029962 FRIENDS OF ISRAELI FLYING AID INC C/O A WILLIAMS DENTONS US LLP FRIE 2129058308 1221 AVENUE OF THE AMERICAS NEW YORK NY 100201001 ANTHONY WILLIAMS PRESIDENT 2129058308 2026-04-06 1 FREDERICK MARTENS P00298107 2126972299 2025 2025-03-06 01:10:19Z ANTHONY WILLIAMS 1221 AVENUE OF THE AMERICAS NEW YORK NY 100201001 295350 0 X WWW.IFAID.COM X 2019 DE FRIENDS OF ISRAELI FLYING AID, INC. RAISES FUNDS TO PROVIDE FUNDING TO A CHARITABLE ORGANIZATION IN ISRAEL, ISRAELI FLYING AID, FOR ITS CHARITABLE MISSION OF SUPPLYING HUMANITARIAN AID AND MEDICAL ASSISTANCE IN WAR TORN AREAS OF THE WORLD. 4 4 0 5 0 0 107000 295350 0 0 0 0 0 0 107000 295350 135000 255000 0 0 0 0 0 0 0 1983 1830 136983 256830 -29983 38520 3912 42432 0 0 3912 42432 FRIENDS OF ISRAELI FLYING AID, INC. RAISES FUNDS TO PROVIDE FUNDING TO A CHARITABLE ORGANIZATION IN ISRAEL, ISRAELI FLYING AID, FOR ITS CHARITABLE MISSION OF SUPPLYING HUMANITARIAN AID AND MEDICAL ASSISTANCE IN WAR TORN AREAS OF THE WORLD. 0 0 255000 255000 DURING 2025, THE ORGANIZATION PROVIDED A GRANT TO ISRAELI FLYING AID IN SUPPORT OF ITS HUMANITARIAN MISSION. 255000 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 X THE ORGANIZATION 2129058308 1221 AVENUE OF THE AMERICAS NEW YORK NY 100201001 X ANTHONY WILLIAMS PRESIDENT 2.00 X X 0 0 0 GAL LUSKY VICE PRESIDENT 5.00 X X 0 0 0 AMY KORENVAEL SECRETARY/TREASURER 2.00 X X 0 0 0 MAYA ZUCKERMAN DIRECTOR 5.00 X 0 0 0 0 0 0 0 0 0 0 0 295350 295350 295350 0 0 0 255000 255000 1500 1500 MISCELLANEOUS 210 210 BANK FEES 95 95 FRANCHISE TAX 25 25 256830 255000 1830 0 3912 42432 3912 42432 0 0 X 3912 42432 3912 42432 3912 42432 38520 0 X 0 0 0 X 517317 42650 75000 107000 295350 1037317 517317 42650 75000 107000 295350 1037317 800878 236439 1037317 0.22790 0.24730 X 0.24730 FRIENDS OF ISRAELI FLYING AID (FIFA) QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION BECAUSE IT MEETS THE 10% FACTS AND CIRCUMSTANCES TEST SET FORTH IN 1.170A-9(E)(3) OF THE TREASURY REGULATIONS. AN ORGANIZATION THAT FAILS TO MEET THE 33 1/3% PUBLIC SUPPORT TEST IS PUBLICLY SUPPORTED IF:(1) IT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS, FROM CONTRIBUTIONS MADE DIRECTLY OR INDIRECTLY BY THE GENERAL PUBLIC, OR FROM A COMBINATION OF THESE SOURCES; (2) IT IS ORGANIZED AND OPERATED SO AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS; AND (3) IT IS IN THE NATURE OF A PUBLICLY SUPPORTED ORGANIZATION, TAKING INTO CONSIDERATION CERTAIN FACTS AND CIRCUMSTANCES. AMONG THE FACTORS TO BECONSIDERED ARE WHETHER THE ORGANIZATION HAS A GOVERNING BODY THAT IS REPRESENTATIVE OF THE BROAD INTERESTS OF THE PUBLIC, THE PERCENTAGE OF THE ORGANIZATION'S PUBLIC SUPPORT ABOVE THE 10% THRESHOLD, THE SOURCES OF THE ORGANIZATION'S SUPPORT,AND THE AVAILABILITY OF THE ORGANIZATION'S FACILITIES OR SERVICES TO THE GENERAL PUBLIC.1. SUBSTANTIAL SUPPORT FROM THE GENERAL PUBLIC. AN ORGANIZATION IS TREATED AS NORMALLY RECEIVING A SUBSTANTIAL AMOUNT OF GOVERNMENTAL OR PUBLIC SUPPORT IF THE TOTAL AMOUNT OF GOVERNMENTAL AND PUBLIC SUPPORT NORMALLY RECEIVED EQUALS AT LEAST 10% OF THE TOTAL SUPPORT NORMALLY RECEIVED BY THEORGANIZATION. FOR THE FIVE-YEAR PERIOD FROM FISCAL YEAR 2020 THROUGH FISCAL YEAR 2024, FIFA RECEIVED MORE THAN 10% OF ITS TOTAL SUPPORT FROM CONTRIBUTIONS MADE BY THE GENERAL PUBLIC.2. ATTRACTION OF PUBLIC SUPPORT. TO SATISFY THE 10% FACTS AND CIRCUMSTANCES TEST, AN ORGANIZATION "MUST BE SO ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS." TREAS. REG. 1.170A-9(E)(3)(II). THE TREASURY REGULATIONS PROVIDE THAT AN ORGANIZATION WILL BE CONSIDERED TO MEET THIS REQUIREMENT IF IT MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC OR COMMUNITY, OR IF IT CARRIES ON ACTIVITIES DESIGNED TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS OR OTHER PUBLIC CHARITIES. IN DETERMINING WHETHER AN ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC OR COMMUNITY, CONSIDERATION IS TO BE GIVEN TO WHETHER THE SCOPE OF THE ORGANIZATION'S FUND-RAISING ACTIVITIES IS REASONABLE IN LIGHT OF ITS CHARITABLE ACTIVITIES. TO DATE, FIFA HAS BEEN FOCUSED PRIMARILY ON ITS CHARITABLE MISSION AND OPERATIONS. FIFA SOLICITS INDIVIDUAL DONATIONS THROUGH A LINK ON ITS WEBSITE. ACCORDINGLY, FIFA IS CLEARLY "SO ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS," AS REQUIRED BY TREAS. REG. 1.170A-9(E)(3)(II). 3. COMMUNITY BOARD. THE FACT THAT AN ORGANIZATION HAS A GOVERNING BODY WHICH REPRESENTS THE BROAD INTERESTS OF THE PUBLIC, RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS (OR PERSONS STANDING IN A RELATIONSHIP TO SUCH DONORS WHICH IS DESCRIBED IN SECTION 4946(A)(1)(C) THROUGH (A)(1)(G) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED) WILL BE CONSIDERED EVIDENCE OF AN ORGANIZATION BEING PUBLICLY SUPPORTED. FIFA'S BOARD CONSISTS INDIVIDUALS WHO ARE BROADLY REPRESENTATIVE OF THE COMMUNITY WITHIN THE MEANING OF TREAS. REG. 1.170A-9(E)(3)(V). THROUGH THEIR VARIED BACKGROUNDS AND EXPERTISE, THE MEMBERS OF THE BOARD ARE UNIQUELY QUALIFIED TO CONTRIBUTE TO FIFA'S CHARITABLE MISSION AND OPERATIONS. IN ADDITION, FIFA IS IN THE PROCESS OF CONTINUING TO IDENTIFY ADDITIONAL DIRECTORS WITH VARYING BACKGROUNDS TO BE ELECTED TO THE BOARD. ACCORDINGLY, FIFA HAS A GOVERNING BODY WHICH REPRESENTS THE BROAD INTERESTS OF THE PUBLIC.ON THE BASIS OF THE FOREGOING, FIFA SHOULD BE RECOGNIZED AS PUBLICLY SUPPORTED FOR HAVING MET THE 10% FACTS AND CIRCUMSTANCES TEST SET FORTH IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 GRANT TO RECIPIENT LOCATED IN REGION 255000 0 0 0 0 0 0 255000 0 255000 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, TO PROVIDE FUNDING FOR AIDE MISSIONS 255000 WIRE TRANSFER 0 1 0 1 0 0 0 0 0 PART I, LINE 2: THE DIRECTORS REVIEW ALL EXPENSES PAID FOR THE MISSION TO DETERMINE THE CORRECT AND LEGITIMATE USE OF FUNDS OUTSIDE OF THE UNITED STATES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT ACCOUNTS. IT IS THEN REVIEWED BY THE PRESIDENT AND THE TREASURER, AND PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY WHICH COVERS ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES. ALL MATERIAL FACTS RELATED TO POTENTIAL CONFLICTS OF INTEREST (INCLUDING THE NATURE OF THE INTEREST AND INFORMATION ABOUT ANY PROPOSED TRANSACTION OR OTHER ARRANGEMENT) ARE REQUIRED TO BE DISCLOSED IN GOOD FAITH AND IN WRITING TO THE BOARD. DISCLOSURES SHOULD BE MADE IN ADVANCE, BEFORE ANY ACTION IS TAKEN ON THE MATTER. DISCLOSURE IS REQUIRED OF ALL INSTANCES WHERE A CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT EXISTS, EVEN IF THE INDIVIDUAL DOES NOT BELIEVE THAT THERE IS AN ACTUAL CONFLICT. EACH CURRENT DIRECTOR, OFFICER AND KEY EMPLOYEE OF THE ORGANIZATION, AS WELL AS NOMINEES FOR ELECTION AS DIRECTOR (PRIOR TO HIS OR HER INITIAL ELECTION), MUST SUBMIT TO THE DISCLOSURE STATEMENT WHICH IS PART OF THE CONFLICT OF INTEREST POLICY. THE BOARD WILL EVALUATE CONFLICT DISCLOSURES AND MAKE OTHER NECESSARY INQUIRIES TO DETERMINE THE EXTENT AND NATURE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AND, IF APPROPRIATE, INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE POTENTIALLY CONFLICTING INTEREST AND ALL MATERIAL FACTS, AND AFTER ANSWERING ANY QUESTIONS, THE INTERESTED PERSON SHALL RECUSE HIMSELF OR HERSELF FROM DELIBERATIONS AND VOTING RELATING TO THE MATTER. AFTER THE INITIAL EVALUATION, THE BOARD WILL REVIEW ALL CONFLICTS OF INTEREST AND DETERMINE WHETHER TO APPROVE OR RATIFY ANY SUCH MATTERS. THE BOARD MAY ONLY APPROVE THE UNDERLYING MATTER IF IT DETERMINES THAT SUCH MATTER, UNDER THE TERMS AND WITHIN THE CIRCUMSTANCES AND CONDITIONS PRESENTED, IS FAIR, REASONABLE, AND IN THE BEST INTERESTS OF THE ORGANIZATION. PERSONS WITH AN INTEREST IN ANY MATTER UNDER REVIEW BY THE BOARD ARE NOT PERMITTED TO BE PRESENT AT OR PARTICIPATE IN ANY DELIBERATIONS OR VOTING BY THE BOARD WITH RESPECT TO THE MATTER GIVING RISE TO THE POTENTIAL CONFLICT, AND MUST NOT ATTEMPT TO INFLUENCE IMPROPERLY THE DELIBERATION OR VOTING ON SUCH MATTER. IN APPROPRIATE CIRCUMSTANCES, ANY SUCH PERSON MAY BE CALLED UPON TO PROVIDE INFORMATION RELEVANT TO THE DETERMINATION PRIOR TO THE COMMENCEMENT OF DELIBERATIONS OR VOTING RELATED THERETO. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC ONLY UPON REQUEST