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AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY INC (EIN 46-4198975)
Tax period
2022-10-01 to 2023-09-30
Filed
2024-08-15
IRS object ID
202442289349300209
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-08-15T07:13:33-05:00ReturnTs
Tax Period End2023-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN991856619PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GRANT THORNTON ADVISORS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1757 THIRD AVENUE 3RD FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100172013ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN464198975EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN FRIENDS OF BAR-ILAN UNIVERSITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone2129063900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1160 EAST 56TH STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10022ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSUSAN SOLOMONPersonNm
Person TitleCHIEF OPERATING OFFICERPersonTitleTxt
Phone2129063900PhoneNum
Signature2024-08-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSCOTT THOMPSETTPreparerPersonNm
PTINP00741490PTIN
Phone2125990100PhoneNum
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJESSICA FELDANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1160 EAST 56TH STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10022ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$280,167,286GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.AFBIU.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2012FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionWE FUNDRAISE IN THE U.S. TO SUPPORT, AND RAISE AWARENESS OF, BAR-ILAN UNIVERSITY IN ISRAEL.ActivityOrMissionDesc
Voting Members Governing Body42VotingMembersGoverningBodyCnt
Voting Members Independent42VotingMembersIndependentCnt
Total Employee19TotalEmployeeCnt
Total Volunteers42TotalVolunteersCnt
Total Gross UBI$48TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$12,218,613PYContributionsGrantsAmt
CY Contributions Grants$270,973,050CYContributionsGrantsAmt
PY Program Service Revenue$4,700,000PYProgramServiceRevenueAmt
CY Program Service Revenue$4,700,000CYProgramServiceRevenueAmt
PY Investment Income$1,745,822PYInvestmentIncomeAmt
CY Investment Income$1,578,019CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue-$22,271CYOtherRevenueAmt
PY Total Revenue$18,664,435PYTotalRevenueAmt
CY Total Revenue$277,228,798CYTotalRevenueAmt
PY Grants And Similar Paid$12,467,484PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$66,519,088CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,212,465PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,327,155CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$2,497,620CYTotalFundraisingExpenseAmt
PY Other Expenses$1,296,458PYOtherExpensesAmt
CY Other Expenses$1,305,453CYOtherExpensesAmt
PY Total Expenses$16,976,407PYTotalExpensesAmt
CY Total Expenses$71,151,696CYTotalExpensesAmt
PY Revenues Less Expenses$1,688,028PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$206,077,102CYRevenuesLessExpensesAmt
Total Assets BOY$35,197,076TotalAssetsBOYAmt
Total Assets EOY$246,537,522TotalAssetsEOYAmt
Total Liabilities BOY$2,745,979TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,546,070TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$32,451,097NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$243,991,452NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE SCHEDULE OMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$67,019,588ExpenseAmt
Grant$66,519,088GrantAmt
Revenue$4,700,000RevenueAmt
DescSEE SCHEDULE ODesc
Total Program Service Expenses$67,019,588TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To OrgYes (1)MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee19EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members42GoverningBodyVotingMembersCnt
Independent Voting Member42IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldALStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldARStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldHIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNMStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldRIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DANIEL ENGELBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2129063900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1160 EAST 56TH STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10022ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (53 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
ALAN ZEKELMAN
CHAIRMAN3.001.00Yes (X)Yes (X)$0$0$0
RONNIE STERN
PRESIDENT3.001.00Yes (X)Yes (X)$0$0$0
S DANIEL ABRAHAM
HONORARY CHAIRMAN OF BOARD1.001.00Yes (X)Yes (X)$0$0$0
GAIL PROPP
VICE PRESIDENT/SECRETARY2.001.00Yes (X)Yes (X)$0$0$0
STEVEN P ROSENBERG
VICE PRESIDENT/TREASURER3.003.00Yes (X)Yes (X)$0$0$0
PETER RZEPKA
HONORARY PRESIDENT1.001.00Yes (X)Yes (X)$0$0$0
MICHAEL G JESSELSON
HONORARY PRESIDENT2.003.00Yes (X)Yes (X)$0$0$0
JANE STERN LEBELL
HONORARY PRESIDENT1.002.00Yes (X)Yes (X)$0$0$0
DREW PARKER
VICE PRESIDENT1.000.00Yes (X)Yes (X)$0$0$0
INGEBORG RENNERT
VICE PRESIDENT1.000.00Yes (X)Yes (X)$0$0$0
JONATHAN L BLINKEN
DIRECTOR1.000.00Yes (X)$0$0$0
JACK D BURSTEIN
DIRECTOR1.000.00Yes (X)$0$0$0
SUSANNE CZUKER
DIRECTOR1.001.00Yes (X)$0$0$0
NISSIM DAHAN
DIRECTOR1.001.00Yes (X)$0$0$0
ABBY DOFT
DIRECTOR1.000.00Yes (X)$0$0$0
DANIEL GILDIN
DIRECTOR2.000.00Yes (X)$0$0$0
AMBASSADOR DORE GOLD
DIRECTOR1.000.00Yes (X)$0$0$0
ERIC GOMBERG
DIRECTOR1.000.00Yes (X)$0$0$0
NAOMI HASS-PERLMAN
DIRECTOR1.000.00Yes (X)$0$0$0
ELEAZER HIRMES
DIRECTOR1.001.00Yes (X)$0$0$0
LAURIE M HIRSCH
DIRECTOR1.000.00Yes (X)$0$0$0
STEPHEN HOFFMAN
DIRECTOR1.000.00Yes (X)$0$0$0
DANIEL KRASNER
DIRECTOR1.000.00Yes (X)$0$0$0
FRANK LEE
DIRECTOR1.000.00Yes (X)$0$0$0
HADASSAH LIEBERMAN
DIRECTOR1.000.00Yes (X)$0$0$0
FMR SENATOR JOSEPH I LIEBERMAN
DIRECTOR1.000.00Yes (X)$0$0$0
MICHAEL MALING
DIRECTOR1.000.00Yes (X)$0$0$0
MATTHEW J MARYLES
DIRECTOR (THRU 03/2023)1.001.00Yes (X)$0$0$0
ROBERT NUSBAUM
DIRECTOR1.000.00Yes (X)$0$0$0
FRED OHEBSHALOM
DIRECTOR1.000.00Yes (X)$0$0$0
IRA L RENNERT
DIRECTOR1.001.00Yes (X)$0$0$0
NINA ROSENWALD
DIRECTOR1.001.00Yes (X)$0$0$0
DAVID SABLE
DIRECTOR1.000.00Yes (X)$0$0$0
LAWRENCE M SCHANTZ
DIRECTOR1.000.00Yes (X)$0$0$0
JAY L SCHOTTENSTEIN
DIRECTOR1.001.00Yes (X)$0$0$0
BERNICE SCHWARTZ
DIRECTOR1.000.00Yes (X)$0$0$0
MOSHAEL J STRAUS
DIR./HON. PRESIDENT (AS OF 01/2023)1.001.00Yes (X)$0$0$0
RONALD S TAUBER
DIRECTOR (THRU 02/2023)1.000.00Yes (X)$0$0$0
MARION WAXMAN
DIRECTOR1.000.00Yes (X)$0$0$0
MITCHELL WOHLBERG
DIRECTOR1.002.00Yes (X)$0$0$0
LOLLY BAK
DIRECTOR (AS OF 01/2022)1.000.00Yes (X)$0$0$0
ROBIN JACOBS
DIRECTOR (AS OF 01/2023)1.000.00Yes (X)$0$0$0
HARVEY KAMINSKI
DIRECTOR (AS OF 01/2023)1.000.00Yes (X)$0$0$0
OPHIRA PLATT
DIRECTOR (AS OF 01/2023)1.000.00Yes (X)$0$0$0
RONALD SOLOMON
EXECUTIVE VICE PRESIDENT40.000.00Yes (X)$330,283$0$64,394
SUSAN SOLOMON
CHIEF OPERATING OFFICER40.000.00Yes (X)$249,506$0$39,022
NINA HANAN THRU 112022
CHIEF EXECUTIVE OFFICER40.000.00Yes (X)$408,710$0$18,086
ROBERT ARONSON AS OF 112022
INTERIM CHIEF EXEC. OFFICER40.000.00Yes (X)$33,333$0$0
KAREN PAUL-REUVEN
DIRECTOR - WEST COAST REGION40.000.00$219,228$0$36,929Yes (X)
DANIEL B ENGEL
CONTROLLER40.000.00$176,588$0$42,766Yes (X)
SAMUEL Z KONIG
DIRECTOR - NORTHEAST REGION40.000.00$172,555$0$54,348Yes (X)
MELINA GIMAL
DIRECTOR - SOUTHEAST REGION40.000.00$166,736$0$13,462Yes (X)
RON WEGSMAN
DIRECTOR OF FOUNDATION RELATIONS40.000.00$122,394$0$38,470Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,879,333TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$307,477TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K10IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
GRANT THORNTON LLP
757 THIRD AVENUENEW YORKNY10017ACCOUNTING$126,680
JOE FRIEDMAN DESIGNS LLC
1159 EAST 32ND STREETBROOKLYNNY11210DESIGN$123,212
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Fundraising$156,277FundraisingAmt
All Other Contributions$270,816,773AllOtherContributionsAmt
Noncash Contributions$56,284NoncashContributionsAmt
Total Contributions$270,973,050TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescFUNDRAISING FEESDesc
Business900099BusinessCd
Total Revenue Column$4,700,000TotalRevenueColumnAmt
Related Or Exempt Func Income$4,700,000RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$4,700,000TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$607,947TotalRevenueColumnAmt
Unrelated Business Revenue$48UnrelatedBusinessRevenueAmt
Exclusion$607,899ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$3,873,149SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$2,903,077SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$970,072SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$970,072TotalRevenueColumnAmt
Exclusion$970,072ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$13,140FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$156,277ContriRptFundraisingEventAmt
Fundraising Direct Expenses$35,411FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$22,271TotalRevenueColumnAmt
Exclusion-$22,271ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$277,228,798TotalRevenueColumnAmt
Related Or Exempt Func Income$4,700,000RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$48UnrelatedBusinessRevenueAmt
Exclusion$1,555,700ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$66,519,088TotalAmt
Program Services$66,519,088ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$999,955TotalAmt
Program Services$137,448ProgramServicesAmt
Management And General$342,137ManagementAndGeneralAmt
Fundraising$520,370FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,613,446TotalAmt
Program Services$221,775ProgramServicesAmt
Management And General$552,045ManagementAndGeneralAmt
Fundraising$839,626FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$169,375TotalAmt
Program Services$23,281ProgramServicesAmt
Management And General$57,952ManagementAndGeneralAmt
Fundraising$88,142FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$365,704TotalAmt
Program Services$50,268ProgramServicesAmt
Management And General$125,126ManagementAndGeneralAmt
Fundraising$190,310FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$178,675TotalAmt
Program Services$24,560ProgramServicesAmt
Management And General$61,134ManagementAndGeneralAmt
Fundraising$92,981FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$42,822TotalAmt
Program Services$5,886ProgramServicesAmt
Management And General$14,652ManagementAndGeneralAmt
Fundraising$22,284FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$128,515TotalAmt
Program Services$17,665ProgramServicesAmt
Management And General$43,972ManagementAndGeneralAmt
Fundraising$66,878FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$81,609TotalAmt
Management And General$81,609ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$209,563TotalAmt
Management And General$82,024ManagementAndGeneralAmt
Fundraising$127,539FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$164,659TotalAmt
Fundraising$164,659FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$67,687TotalAmt
Program Services$2,866ProgramServicesAmt
Management And General$13,757ManagementAndGeneralAmt
Fundraising$51,064FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$98,863TotalAmt
Program Services$9,210ProgramServicesAmt
Management And General$49,307ManagementAndGeneralAmt
Fundraising$40,346FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$264,805TotalAmt
Program Services$2,047ProgramServicesAmt
Management And General$129,146ManagementAndGeneralAmt
Fundraising$133,612FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$88,851TotalAmt
Program Services$4,319ProgramServicesAmt
Management And General$20,712ManagementAndGeneralAmt
Fundraising$63,820FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$15,157TotalAmt
Program Services$830ProgramServicesAmt
Management And General$2,367ManagementAndGeneralAmt
Fundraising$11,960FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$5,999TotalAmt
Management And General$5,999ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$48,058TotalAmt
Management And General$48,058ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtFundraisingFundraisingAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EVENT EXPENSES/CATERING$43,391$43,391
MAIL CAMPAIGN$29,965$29,965
MISCELLANEOUS EXPENSES$8,899$4,546$204$4,149
REGISTRATION & SUBSCR.$6,610$6,127$141$342

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$71,151,696TotalAmt
Program Services$67,019,588ProgramServicesAmt
Management And General$1,634,488ManagementAndGeneralAmt
Fundraising$2,497,620FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,426,125BOYAmt
EOY$2,545,266EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,383,217BOYAmt
EOY$469,277EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,072,953BOYAmt
EOY$5,712,794EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$186,165BOYAmt
EOY$182,196EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$179,753LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$166,750LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$17,829BOYAmt
EOY$13,003EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$8,812,905BOYAmt
EOY$11,688,262EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$10,819,413BOYAmt
EOY$9,887,355EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,478,469BOYAmt
EOY$216,039,369EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$35,197,076BOYAmt
EOY$246,537,522EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$345,680BOYAmt
EOY$150,421EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$842,510BOYAmt
EOY$684,048EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$58,773BOYAmt
EOY$12,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,499,016BOYAmt
EOY$1,699,601EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,745,979BOYAmt
EOY$2,546,070EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,899,271BOYAmt
EOY$218,653,917EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$24,551,826BOYAmt
EOY$25,337,535EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$32,451,097BOYAmt
EOY$243,991,452EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$35,197,076BOYAmt
EOY$246,537,522EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$206,077,102ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$514,781NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$4,948,472OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,699,311CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,143,498CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,410,137CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,218,613CurrentTaxYearMinus1YearAmt
Current Tax Year$7,577,250CurrentTaxYearAmt
Total$44,048,809TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,699,311CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,143,498CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,410,137CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,218,613CurrentTaxYearMinus1YearAmt
Current Tax Year$7,577,250CurrentTaxYearAmt
Total$44,048,809TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$8,025,961SubstantialContributorsTotAmt
Public Support Total170$36,022,848PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$453,356CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$364,123CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$293,816CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$588,839CurrentTaxYearMinus1YearAmt
Current Tax Year$607,947CurrentTaxYearAmt
Total$2,308,081TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$35,411CurrentTaxYearAmt
Total$35,411TotalAmt
FieldValueIRS element (for citing)
Total Support$46,392,301TotalSupportAmt
Gross Receipts Rltd Activities$23,500,000GrossReceiptsRltdActivitiesAmt
Public Support CY1700.77650PublicSupportCY170Pct
Public Support PY1700.69740PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationSPECIAL EVENTS - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 35,411.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$12,862,864BeginningYearBalanceAmt
Contributions$91,667ContributionsAmt
Investment Earnings Or Losses$1,183,994InvestmentEarningsOrLossesAmt
Grants Or Scholarships$401,302GrantsOrScholarshipsAmt
End Year Balance$13,737,223EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$15,618,282BeginningYearBalanceAmt
Contributions$106,894ContributionsAmt
Investment Earnings Or Losses-$2,208,876InvestmentEarningsOrLossesAmt
Grants Or Scholarships$653,436GrantsOrScholarshipsAmt
End Year Balance$12,862,864EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$12,490,345BeginningYearBalanceAmt
Contributions$79,796ContributionsAmt
Investment Earnings Or Losses$3,383,740InvestmentEarningsOrLossesAmt
Grants Or Scholarships$335,599GrantsOrScholarshipsAmt
End Year Balance$15,618,282EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$12,450,778BeginningYearBalanceAmt
Contributions$5,774ContributionsAmt
Investment Earnings Or Losses$369,622InvestmentEarningsOrLossesAmt
Grants Or Scholarships$335,829GrantsOrScholarshipsAmt
End Year Balance$12,490,345EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$12,555,671BeginningYearBalanceAmt
Contributions$234,455ContributionsAmt
Investment Earnings Or Losses$36,235InvestmentEarningsOrLossesAmt
Grants Or Scholarships$375,583GrantsOrScholarshipsAmt
End Year Balance$12,450,778EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.80660PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.19340TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$23,480OtherCostOrOtherBasisAmt
Depreciation$23,480DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$153,004OtherCostOrOtherBasisAmt
Depreciation$141,590DepreciationAmt
Book Value$11,414BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,269OtherCostOrOtherBasisAmt
Depreciation$1,680DepreciationAmt
Book Value$1,589BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$13,003TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (6 entries)

DescDescBook ValueBookValueAmt
BENEFICIAL INTERESTS IN TRUSTS$215,316,645
RIGHT-OF-USE ASSET FOR OPERATING LEASE$423,300
CASH VALUE OF LIFE INSURANCE$212,436
DUE FROM HARON DAHAN FUND$78,749
ACCRUED INTEREST RECEIVABLE$8,083
OTHER RECEIVABLES$156
FieldValueIRS element (for citing)
Total Book Value Other Assets$216,039,369TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
ANNUITIES PAYABLE$712,760
DEFERRED COMPENSATION PAYABLE$502,200
OPERATING LEASE OBLIGATION$484,641
FieldValueIRS element (for citing)
Total Liability$1,699,601TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$282,655,645TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$514,781NetUnrealizedGainsInvstAmt
Other Revenue$4,993,675OtherRevenueAmt
Revenue Not Reported$5,508,456RevenueNotReportedAmt
Revenue Subtotal$277,147,189RevenueSubtotalAmt
Investment Expenses Not Incld$81,609InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$81,609RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$277,228,798TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$71,115,290TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$45,203OtherExpensesIncludedAmt
Expenses Not Reported$45,203ExpensesNotReportedAmt
Expenses Subtotal$71,070,087ExpensesSubtotalAmt
Investment Expenses Not Incld2$81,609InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$81,609ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$71,151,696TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE AMERICAN FRIENDS OF BAR-ILAN'S ENDOWMENT WAS ESTABLISHED TO PROVIDE ECONOMIC SUPPORT FOR THE EDUCATIONAL INITIATIVES OF THE BAR-ILAN UNIVERSITY IN ISRAEL, INC.
PART X, LINE 2:FIN 48 AFBIU FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE COMBINED CONSOLIDATED FINANCIAL STATEMENTS IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. AFBIU IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH BOTH ARE SUBJECT TO TAX ON INCOME UNRELATED TO THEIR EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. AFBIU HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF THEIR TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT WAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. AFBIU DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART IX, LINE 2, RIGHT-OF-USE ASSET FOR OPERATING LEASE: THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") IMPLEMENTED A NEW LEASE ACCOUNTING STANDARD THAT BECAME EFFECTIVE FOR AFBIU AS IN THE YEAR ENDING SEPTEMBER 30, 2023. THIS ACCOUNTING STANDARD WAS EFFECTUATED TO IMPROVE THE TRANSPARENCY SURROUNDING KEY INFORMATION PERTAINING TO AN EXEMPT ORGANIZATION'S LEASING ARRANGEMENTS (AND TO ENSURE THAT ALL ORGANIZATIONS WERE RECORDING THE TRANSACTIONS UNIFORMLY ON THEIR BALANCE SHEETS).
PART XI, LINE 2D - OTHER ADJUSTMENTS:CHANGES IN VALUE OF SPLIT-INTEREST AGREEMENTS 4,993,675.
PART XII, LINE 2D - OTHER ADJUSTMENTS:UNCOLLECTIBLE PLEDGES 45,203.
SCHEDULE D, PART XI AND XIIAFBIU DOES NOT RECEIVE STANDALONE FINANCIAL STATEMENTS; ITS OPERATIONS ARE CONSOLIDATED WITH AN AFFILIATED ORGANIZATION, THE HARON DAHAN FUND. THE PARTS XI AND XII RECONCILIATION ON SCHEDULE D TIE BACK TO AFBIU'S FINANCIAL INFORMATION WITHIN THE AUDITED FINANCIAL STATEMENTS AND NOT TO THE CONSOLIDATED NUMBERS.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
MIDDLE EAST AND NORTH AFRICA00GRANTMAKING$66,519,088
CENTRAL AMERICA AND THE CARIBBEAN00INVESTMENTS$3,183,843
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$69,702,931SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$69,702,931TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionMIDDLE EAST AND NORTH AFRICARegionTxt
Purpose Of GrantEDUCATIONPurposeOfGrantTxt
Cash Grant$66,519,088CashGrantAmt
Manner Of Cash DisbursementWIRE TRANSFERMannerOfCashDisbursementTxt
Non Cash Assistance$0NonCashAssistanceAmt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt
Transfer To Foreign CorpYes (1)TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp OwnershipYes (1)ForeignCorpOwnershipInd
Passive Foreign Investmest CoYes (1)PassiveForeignInvestmestCoInd
Foreign PartnershipYes (1)ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 2:GRANT MONITORING THE CRITICAL SUPPORT OF THE AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY (AFBIU) HAS MADE BAR-ILAN UNIVERSITY (BIU) WHAT IT IS TODAY - A BASTION OF JEWISH STUDIES AND A WORLD LEADER IN MEDICINE, CYBERSECURITY, SCIENCE, TECHNOLOGY, ENGINEERING AND MATHEMATICS. ESTABLISHED SIXTY YEARS AGO, AFBIU DEVELOPS VITAL PHILANTHROPIC SUPPORT FOR BIU. THE GENEROSITY OF ITS DONORS TRANSFORMS DREAMS INTO REALITIES. IT FUNDS STATE-OF-THE-ART FACILITIES AND ACADEMIC PROJECTS. IT HELPS ATTRACT PREEMINENT FACULTY AND IT OFFERS OPPORTUNITIES TO SUPPORT UNPARALLELED ACADEMIC ADVANCEMENTS, WHILE PROMOTING AN APPRECIATION OF JEWISH HERITAGE AND THE JEWISH STATE. AFBIU UNDERTAKES THE NECESSARY DUE DILIGENCE TO ENSURE THAT THE FUNDS IT DISBURSES TO BIU ARE USED IN A MATTER THAT FURTHERS THE UNIVERSITY'S TAX-EXEMPT MISSION (AS WELL AS THE INITIAL DONOR'S WISHES). AFBIU ENTERS INTO WRITTEN AGREEMENTS WITH BIU TO DOCUMENT THE REPORTING REQUIREMENTS FOR THE GIFTED FUNDS AND TO UPDATE AFBIU AS TO THE PROGRESS OF ANY PROGRAMS BEING FUNDED. IN ADDITION, THE PARTIES PERIODICALLY COMMISSION THIRD PARTY REVIEWS OF THE GRANT FUNDING TO ENSURE THAT THE UNIVERSITY IS USING THE GRANTED MONEY FOR THE INTENDED EXEMPT PURPOSES.
PART III ACCOUNTING METHOD:
SCHEDULE F, PART IV FOREIGN FORMS:THE AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY, INC. INVESTS IN VARIOUS ALTERNATIVE INVESTMENTS, BOTH DOMESTICALLY AND INTERNATIONALLY. WHILE AFBIU MAY OWN THESE INVESTMENT VEHICLES, ITS OWNERSHIP IN (OR TRANSFERS TO) THESE INVESTMENTS MAY NOT RISE TO THE THRESHOLDS REQUIRED FOR FILING FORMS 926, 8865 OR 5471. TO THE EXTENT THAT AFBIU IS REQUIRED TO FILE THESE FORMS, THEY ARE SUBMITTED ALONG WITH ITS FORM 990-T, BUSINESS INCOME TAX RETURN.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1FASHION EVENTEvent1Nm
Gross Receipts Event1$169,417GrossReceiptsEvent1Amt
Charitable Contri Event1$156,277CharitableContriEvent1Amt
Gross Revenue Event1$13,140GrossRevenueEvent1Amt
Food And Beverage Event1$27,020FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$8,391OtherDirectExpensesEvent1Amt
Gross Receipts Total$169,417GrossReceiptsTotalAmt
Charitable Contributions Tot$156,277CharitableContributionsTotAmt
Gross Revenue Total Events$13,140GrossRevenueTotalEventsAmt
Food And Beverage Total Events$27,020FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$8,391OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$35,411DirectExpenseSummaryEventsAmt
Net Income Summary-$22,271NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentYes (1)SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
NINA HANAN THRU 112022
CHIEF EXECUTIVE OFFICER$362,210$0$46,500$0$0$0$15,250$0$2,836$0$426,796$0$0$0
RONALD SOLOMON
EXECUTIVE VICE PRESIDENT$330,283$0$0$0$0$0$27,450$0$36,944$0$394,677$0$0$0
SUSAN SOLOMON
CHIEF OPERATING OFFICER$249,506$0$0$0$0$0$22,590$0$16,432$0$288,528$0$0$0
KAREN PAUL-REUVEN
DIRECTOR - WEST COAST REGION$219,228$0$0$0$0$0$19,863$0$17,066$0$256,157$0$0$0
SAMUEL Z KONIG
DIRECTOR - NORTHEAST REGION$172,555$0$0$0$0$0$12,600$0$41,748$0$226,903$0$0$0
DANIEL B ENGEL
CONTROLLER$176,588$0$0$0$0$0$15,922$0$26,844$0$219,354$0$0$0
MELINA GIMAL
DIRECTOR - SOUTHEAST REGION$166,736$0$0$0$0$0$11,662$0$1,800$0$180,198$0$0$0
RON WEGSMAN
DIRECTOR OF FOUNDATION RELATIONS$111,000$0$0$0$11,394$0$5,678$0$32,792$0$160,864$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 4AFormAndLineReferenceDesc
ExplanationRON WEGSMAN, DIRECTOR OF FOUNDATION RELATIONS, RECEIVED A SEVERANCE PAYMENT IN CALENDAR YEAR 2022 OF $9,115 THAT IS INCLUDED IN HIS WAGES IN SCHEDULE J, PART II, COLUMN B(III) AS REPORTABLE COMPENSATION.ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution3ContributionCnt
Noncash Contributions Rpt F990$56,284NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties UsedYes (1)ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE M, PART I, COLUMN (B):FormAndLineReferenceDesc
ExplanationTO THE EXTENT THAT AFBIU RECEIVES ANY NON-CASH DONATIONS (USUALLY IN THE FORM OF SECURITIES, BONDS, ETC.), THE ORGANIZATION MAY EMPLOY ITS INVESTMENT ADVISOR TO CONVERT THE INVESTMENTS INTO CASH BY SELLING THEM.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, LINE 1THE AMERICAN FRIENDS OF BAR-ILAN'S PRIMARY MISSION IS TO FUNDRAISE AND DEVELOP PHILANTHROPIC DONORS WITHIN THE UNITED STATES IN SUPPORT OF BAR-ILAN UNIVERSITY, AND TO RAISE AWARENESS OF THIS DIVERSE INSTITUTION OF HIGHER LEARNING LOCATED IN ISRAEL, WITH ITS GROUNDBREAKING INITIATIVES IN A MULTITUDE OF DISCIPLINES.
FORM 990, PART III - PROGRAM SERVICE, LINE 4A:THE AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY (AFBIU) DEVELOPS PHILANTHROPIC SUPPORT FOR BAR-ILAN UNIVERSITY (BIU) IN ISRAEL. AFBIU SEEKS CONTRIBUTIONS AT ALL LEVELS OF GIVING FROM INDIVIDUALS, FAMILIES, FOUNDATIONS AND BUSINESSES WHO EMBRACE THE UNIVERSITY'S MISSION-UNIQUE AMONG ISRAELI UNIVERSITIES-TO PROVIDE STUDENTS WITH TOP-LEVEL EDUCATIONAL EXPERIENCES IN AN ACADEMIC ENVIRONMENT INFUSED WITH JEWISH VALUES AND A LOVE OF THE STATE OF ISRAEL. HISTORICALLY, THE AMERICAN FRIENDS OF BAR-ILAN HAS OPERATED AS A FUNDRAISING DIVISION WITHIN BAR-ILAN UNIVERSITY, SERVING TO BROADEN THE UNIVERSITY'S DONOR BASE IN THE UNITED STATES AND CULTIVATE A SUSTAINED STREAM OF FUNDING. OVER 60 YEARS AGO, AMERICAN DONORS ENVISIONED THIS UNIVERSITY, AND STEPPED FORWARD TO MAKE IT A REALITY. SINCE THEN, AFBIU HAS BEEN A VITAL PARTNER IN SUPPORT OF THE UNIVERSITY'S MISSION TO CREATE A WORLD CLASS UNIVERSITY WITH STRENGTH IN STEM, LAW, EDUCATION AND THE HUMANITIES, THAT, UNIQUE TO THE UNIVERSITY'S VALUES, REQUIRES A CORE CURRICULUM THAT PROVIDES A DIVERSE GROUP OF STUDENTS WITH A COMMON BASIC UNDERSTANDING OF THEIR JEWISH HERITAGE, HISTORY AND CULTURE, AS WELL AS OF THE ZIONIST VALUES WHICH UNDERPIN THE STATE OF ISRAEL. AFBIU HAS OBTAINED ITS OWN SECTION 501(C)(3) TAX EXEMPTION FROM THE INTERNAL REVENUE SERVICE AND IS OPERATING INDEPENDENTLY FROM BIU. AFBIU REPRESENTS THE UNIVERSITY'S INTERESTS IN THE UNITED STATES; OUR FUNDING OF ACADEMIC PROJECTS, FACILITIES, RETURNING SCIENTISTS AND SCHOLARSHIPS THROUGH ANNUAL CONTRIBUTIONS AND PLANNED GIFTS ARE LAYING A FOUNDATION OF SUPPORT THAT WILL SUSTAIN THE UNIVERSITY FOR GENERATIONS TO COME.
FORM 990, PART VI, SECTION A, LINE 2JANE STERN LEBELL & RONNIE STERN HAVE A FAMILY RELATIONSHIP. MICHAEL G. JESSELSON & STEVEN P. ROSENBERG HAVE A FAMILY RELATIONSHIP. IRA RENNERT & INGEBORG RENNERT HAVE A FAMILY RELATIONSHIP. SENATOR JOSEPH I. LIEBERMAN & HADASSAH LIEBERMAN HAVE A FAMILY RELATIONSHIP. GAIL PROPP & ERIC GOMBERG HAVE A FAMILY RELATIONSHIP. BERNICE SCHWARTZ & ROBIN JACOBS HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH THE AFBIU'S FINANCIAL DEPARTMENT. A COPY OF THE DRAFT FORM 990 WAS CIRCULATED TO THE FULL BOARD OF DIRECTORS FOR DISCUSSION AND COMMENT. EACH BOARD MEMBER WAS PROVIDED AMPLE OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE 990 PRIOR TO ITS ELECTRONIC FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CEACH OFFICER, DIRECTOR, TRUSTEE AND KEY EMPLOYEE OF THE ORGANIZATION IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF THEIR EMPLOYMENT, BOARD SERVICE, OR POSITION WITH THE ORGANIZATION. THE ORGANIZATION MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONNAIRE/DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUALS. POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY.
FORM 990, PART VI, SECTION B, LINE 15THE ORGANIZATION UNDERTAKES A THOROUGH PROCESS TO ENSURE THAT THE EXECUTIVE COMPENSATION IT PAYS TO ITS TOP MANAGEMENT OFFICIAL AND ALL OF ITS OFFICERS AND KEY EMPLOYEES IS REASONABLE. THE ORGANIZATION BOARD HAS ESTABLISHED A COMPENSATION COMMITTEE OF INDEPENDENT PERSONS THAT HAVE NO INTEREST IN THE PROPOSED COMPENSATION AGREEMENT. THE COMPENSATION COMMITTEE UTILIZES READILY AVAILABLE INFORMATION (LIKE PEER INSTITUTION FORM 990S) TO ENSURE THAT THE ORGANIZATION COMPENSATES ITS EXECUTIVES COMMENSURATE WITH THE MARKET.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. AFBIU'S FINANCIAL STATEMENTS ARE AVAILABLE ON WWW.AFBIU.ORG, ALONG WITH IT'S 990. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION.
FORM 990, PART IXIN ONE OF THE LARGEST BEQUESTS EVER GRANTED TO AN ISRAELI ACADEMIC INSTITUTION, AFBIU RECEIVED A $260 MILLION DOLLAR GIFT FROM A DONOR WHO CHOOSES TO REMAIN ANONYMOUS. DURING VISITS TO ISRAEL, THE DONOR RECOGNIZED THE SIGNIFICANT IMPACT BAR-ILAN UNIVERSITY HAS MADE LOCALLY AND GLOBALLY THANKS TO ITS SCIENCE-BASED INFRASTRUCTURE AND DEEP CONNECTIONS TO ALL SECTORS OF ISRAELI SOCIETY. AN INDIVIDUAL OF BROAD ACADEMIC EDUCATION, THE DONOR FIRMLY BELIEVED THAT ISRAEL'S FUTURE WOULD BE ENERGIZED AND PROPELLED BY ITS TECHNOLOGICAL PROWESS, BREAKTHROUGH INNOVATION, AND SCIENTIFIC DISTINCTION. THIS MONUMENTAL GIFT CATALYZES THE FUTURE OF ISRAEL'S SOCIAL EMPOWERMENT AND TECHNOLOGICAL RESILIENCE THROUGH SCIENCE AND INNOVATION. WITH COLLEGE CAMPUSES THROUGHOUT THE WORLD EMBROILED IN UNCERTAINTY, THIS UNPRECEDENTED DONATION WILL ENABLE BAR-ILAN UNIVERSITY'S RECRUITMENT OF DOZENS OF SCIENTISTS SPECIALIZING IN DEEP TECH RESEARCH FIELDS WHILE INVESTING IN ESSENTIAL INFRASTRUCTURE. THE UNIVERSITY WILL FOCUS ON AREAS SUCH AS ENERGY, ENVIRONMENT, CRYPTOGRAPHY, BIO-CONVERGENCE, QUANTUM COMPUTING, ARTIFICIAL INTELLIGENCE, AND NATURAL LANGUAGE PROCESSING. AFBIU WILL MANAGE THIS LARGE GIFT AND PERIODICALLY REMIT FUNDS BACK TO BAR-ILAN UNIVERSITY TO FUND ITS EDUCATIONAL ENDEAVORS. THIS GIFT IS CURRENTLY RECORDED AS A BENEFICIAL INTEREST IN A TRUST ON ITS BALANCE SHEET.
FORM 990, PART XI, LINE 9:CHANGES IN VALUE OF SPLIT-INTEREST AGREEMENTS 4,993,675. UNCOLLECTIBLE PLEDGES -45,203.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndLegal Domicile Foreign CountryLegalDomicileForeignCountryCdDirect Controlling NADirectControllingNACd
HARON DAHAN FUND FOR BAR-ILAN UNIVERSITY
160 EAST 56TH STREETNEW YORKNY10022263541989FUNDRAISINGNY501(C)(3)LINE 12A, IAFBIUYes (1)
BAR ILAN UNIVERSITY IN ISRAEL INC
160 EAST 56TH STREETNEW YORKNY10022136192275EDUCATION501(C)(3)LINE 20ISN/A
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
BAR-ILAN UNIVERSITY
B$66,519,088CASH
BAR-ILAN UNIVERSITY
L$4,700,000CASH