2024-01-24T11:23:23-06:00 2022-06-30 366055558 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2021-07-01 263541989 THE HARON DAHAN FUND FOR BAR-ILAN UNIVERSITY IN ISRAEL HARO 2129063921 160 EAST 56TH STREET NEW YORK NY 10022 SUSAN SOLOMON COO 2129063921 2024-01-24 1 SUSAN SOLOMON XXX-XX-XXXX SCOTT THOMPSETT P00741490 2125990100 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z STEVEN ROSENBERG 160 EAST 56TH STREET NEW YORK NY 10022 43678954 0 X N/A X 2008 NY TO SUPPORT THE EXPENSES OF BAR-ILAN UNIVERSITY'S AZRIELI FACULTY OF MEDICINE IN THE GALILEE. 6 6 0 0 -12755 0 0 0 0 0 808981 3292090 0 750 808981 3292840 0 3327633 0 0 0 0 0 0 0 119437 104103 119437 3431736 689544 -138896 47130977 41067027 50169 49419 47080808 41017608 X THE FUND'S PRIMARY EXEMPT MISSION IS TO SOLICIT GRANTS AND CONTRIBUTIONS TO SUPPORT THE EDUCATIONAL MISSION OF THE BAR-ILAN UNIVERSITY IN ISRAEL, INC. 0 0 3327633 3327633 0 SEE SCHEDULE O 3327633 1 0 0 0 0 0 0 0 0 1 0 1 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 NY X DANIEL ENGEL 2129063921 160 EAST 56TH STREET 5TH FLOOR NEW YORK NY 10022 X X MOSHE KAVEH PRESIDENT (THRU 11/2021) 1.00 0.00 X X 0 0 0 STEVEN ROSENBERG PRESIDENT (AS OF 11/2021) 1.00 0.00 X X 0 0 0 MICHAEL JESSELSON VICE PRESIDENT 1.00 4.00 X X 0 0 0 MATTHEW J MARYLES SECRETARY/TREASURER 1.00 1.00 X X 0 0 0 JANE STERN LEBELL TRUSTEE 1.00 2.00 X 0 0 0 RABBI MITCHELL WOHLBERG TRUSTEE 1.00 2.00 X 0 0 0 SHALE STILLER ESQ TRUSTEE EMERITUS 1.00 1.00 X 0 0 0 0 0 0 0 0 0 0 0 948215 -12755 960970 42729989 40386114 2343875 2343875 2343875 REGISTRATION REFUND 900099 750 750 750 3292840 0 -12755 3305595 3327633 3327633 104103 104103 3431736 3327633 104103 0 47130977 41067027 47130977 41067027 50169 49419 50169 49419 X 47080808 41017608 47080808 41017608 47130977 41067027 -138896 -5924304 0 X X 0 1 X 1 0 X X 2 BAR-ILAN UNIVERSITY IN ISRAEL INC 136192275 2 1 0 0 AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY 464198975 7 1 3327633 0 2 3327633 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 SCHEDULE A, PART IV, LINE 4B THE FUND HAS THE ULTIMATE CONTROL AND DISCRETION IN DECIDING WHETHER TO MAKE GRANTS TO THE SUPPORTED ORGANIZATIONS: AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY (EIN: 46-4198975) AND BAR-ILAN UNIVERSITY IN ISRAEL, INC. (EIN: 13-6192275), WHICH IS ORGANIZED IN ISRAEL. THE AUTHORITY TO MAKE DISTRIBUTIONS TO THE SUPPORTED ORGANIZATIONS RESTS WITH THE FUND'S BOARD OF DIRECTORS, PURSUANT TO ARTICLE VI OF IT'S BYLAWS. THE FUND WAS WITHIN AN ACCUMULATION PERIOD AS DEFINED BY ITS FUNDING AGREEMENT TO BUILD A CORPUS FROM WHICH DISTRIBUTIONS TO THE SUPPORTED ORGANIZATION WILL BE MADE. SINCE THE FUND'S ENDOWMENT BALANCE REACHED THE $45M THRESHOLD, THE FUND MADE A DISTRIBUTION TO THE AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY. THE DISTRIBUTION IS REFLECTED IN FORM 990, SCHEDULE I, PART I AS A GRANT TO A DOMESTIC 501(C)(3) PUBLIC CHARITY. SCHEDULE A, PART IV, LINE 5A THE FUND ADDED AS A SUPPORTED ORGANIZATION, THE AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY ("AFBIU") (46-4198975). BOTH AFBIU AND THE FUND SHARE AN OVERLAPPING BOARD AND THEIR FINANCIAL ACTIVITIES ARE INCLUDED IN A CONSOLIDATED AUDITED FINANCIAL STATEMENT. THE FUND IS IN THE PROCESS OF AMENDING ITS BYLAWS TO OFFICIALLY MEMORIALIZE ITS RELATIONSHIP WITH AFBIU, IN ADDITION TO ITS EXISTING RELATIONSHIP WITH BAR-ILAN UNIVERSITY. 47080808 -2735567 3327633 0 41017608 45212165 1876438 7795 47080808 40335392 4046693 836705 6625 45212165 33470047 5360611 1512109 7375 40335392 24204644 6900537 2372030 7164 33470047 0.00000 1.00000 0.00000 0 0 0 LIMITED PARTNERSHIPS 39719112 F ALTERNATIVE INVESTMENTS 1347915 F 41067027 DUE TO AFBIU 49419 49419 X PART V, LINE 4: INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUND THE ENDOWMENT FUND OF THE HARON DAHAN FUND FOR BAR-ILAN UNIVERSITY IN ISRAEL, INC. IS TO BE USED SOLELY FOR THE PURPOSES OF SUPPORTING THE EDUCATIONAL MISSION OF THE BAR-ILAN UNIVERSITY IN ISRAEL. PROCEEDS FROM THE ENDOWMENT FUND MAY BE USED TO PAY CAPITAL EXPENSES, SCHOLARSHIPS, GRANTS, OR OTHER OPERATING EXPENSES OF THE UNIVERSITY'S FACULTY OF MEDICINE. THE FUND MAY CHOOSE TO SUPPORT THE UNIVERSITY DIRECTLY OR INDIRECTLY VIA GRANTS TO ITS UNITED STATES FUNDRAISING ARM: THE AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY. PART X, LINE 2: FIN 48 (ACS 740) THE HARON DAHAN FUND 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 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. HARON DAHAN IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3) AND IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. HARON DAHAN 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. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 1347915 0 0 0 0 0 0 1347915 0 1347915 1 0 1 0 0 0 PART III ACCOUNTING METHOD: PART IV, FOREIGN FORMS THE FUND INVESTS IN DOMESTIC AND FOREIGN INVESTMENT VEHICLES THAT MAY OWN AN INTEREST IN A FOREIGN CORPORATION, PASSIVE FOREIGN INVESTMENT COMPANY, OR FOREIGN PARTNERSHIP. NEVERTHELESS, THE FUND'S INVESTMENT ACTIVITIES MAY NOT REACH THE THRESHOLDS REQUIRED FOR FILING THE FORMS 926, 5471, 8621 OR 8865. TO THE EXTENT SUCH A FORM WAS COMPLETED, IT HAS BEEN FILED WITH THE FUND'S FORM 990-T. 1 AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY 160 EAST 56TH STREET NEW YORK NY 10022 464198975 501(C)(3) 3327633 0 GENERAL SUPPORT 1 0 PART I, LINE 2: ALL FUNDS REMITTED TO THE FUND'S SUPPORTED ORGANIZATION ARE REQUIRED TO BE SPENT IN ACTIVITIES THAT SUPPORT THE TAX-EXEMPT MISSION OF BAR-ILAN UNIVERSITY (EITHER THROUGH DIRECT FUNDRAISING EFFORTS) OR VIA A CONDUIT GRANT FROM THE AMERICAN FRIENDS DIRECTLY BACK TO BAR-ILAN UNIVERSITY. FORM 990, PART III - PROGRAM SERVICE, LINE 4A THE ORGANIZATION WAS FORMED FOR THE PURPOSES OF RAISING FUNDS FOR BAR-ILAN UNIVERSITY IN ISRAEL, INC. (THE "SUPPORTED ORGANIZATION"), WHICH MAY INCLUDE FUNDS FOR CAPITAL EXPENDITURES, AN ENDOWMENT FUND, CREATION OF TENURED CHAIRS IN VARIOUS DEPARTMENTS, CREATION OF SCHOLARSHIP FUNDS AND FINANCIAL AID FOR STUDENTS AND OTHER FINANCIAL PURPOSES, AND MANAGING AND INVESTING SUCH FUNDS (INCLUDING INVESTMENTS IN STOCKS, BONDS AND LOANS RECEIVABLE) FOR THE BENEFIT OF THE SUPPORTED ORGANIZATION. IN CARRYING OUT SUCH PURPOSES, AND SUPPORTING THE SUPPORTED ORGANIZATION, THE ORGANIZATION WILL PLAN AND CARRY OUT FUNDRAISING CAMPAIGNS, RETAIN INVESTMENT ADVISORS TO MANAGE AND DIRECT THE ORGANIZATION'S INVESTMENTS AND SUPPORT THE SUPPORTED ORGANIZATION FINANCIALLY BY MAKING GRANTS TO THE SUPPORTED ORGANIZATION, PAYING DIRECTLY TO THE THIRD PARTIES FOR EXPENDITURES OF THE SUPPORTED ORGANIZATION, AND BORROWING OR LOANING FUNDS, INCURRING DEBT, GUARANTEEING LOANS OR ENTERING INTO SIMILAR TRANSACTIONS FOR THE BENEFIT OF THE SUPPORTED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE HARON DAHAN FUND FOR BAR-ILAN UNIVERSITY DOES NOT HAVE ANY MEMBERS; HOWEVER, ITS SUPPORTED ORGANIZATION, BAR-ILAN UNIVERSITY IN ISRAEL, INC. IS AUTHORIZED TO APPOINT AT LEAST TWO MEMBERS TO THE FUND'S BOARD OF DIRECTORS. THE FUND'S PRIMARY FUNDER, THE HARON DAHAN FOUNDATION, INC. IS AUTHORIZED TO APPOINT AT LEAST ONE MEMBER TO THE FUND'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 8B THE FUND HAS NO COMMITTEES OTHER THAN ITS BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INTERNATIONALLY RENOWNED ACCOUNTING FIRM IN CONJUNCTION WITH THE FINANCIAL DEPARTMENT OF THE ORGANIZATION'S RELATED PARTY, THE AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY. THE FORM 990 WAS DISTRIBUTED TO THE FULL BOARD OF DIRECTORS FOR COMMENT PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER AND BOARD MEMBER OF HARON DAHAN IS EXPECTED TO COMPLY WITH THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF THEIR EMPLOYMENT, BOARD SERVICE, OR POSITION. THE FUND MONITORS COMPLIANCE WITH THE POLICY THROUGH AN ANNUAL QUESTIONNAIRE/DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUALS. POTENTIAL CONFLICTS ARE REVIEWED IMMEDIATELY. FORM 990, PART VI, SECTION C, LINE 19 THE FUND MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS, 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 VII THE BOARD OF TRUSTEES IS COMPRISED OF SIX INDIVIDUALS; FIVE OF THESE TRUSTEES SIT ON THE BOARD OF TRUSTEES OF RELATED ORGANIZATIONS AS FOLLOWS: MICHAEL JESSELSON SITS ON THE BOARDS FOR BOTH BAR-ILAN UNIVERSITY IN ISRAEL, INC. AND AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY. HE SPENDS TWO HOURS A WEEK ACTING AS A TRUSTEE OF EACH ORGANIZATION. JANE STERN LEBELL AND RABBI MITCHELL WOHLBERG SIT ON THE BOARDS FOR BOTH BAR-ILAN UNIVERSITY IN ISRAEL, INC. AND AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY. EACH SPENDS ONE HOUR A WEEK ACTING AS A TRUSTEE OF EACH ORGANIZATION. MATTHEW MARYLES SITS ON THE AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY BOARD. HE SPENDS ONE HOUR A WEEK ACTING AS A TRUSTEE OF THAT ORGANIZATION. SHALE STILLER, ESQ. SITS ON THE BAR-ILAN UNIVERSITY IN ISRAEL, INC. BOARD. HE SPENDS ONE HOUR A WEEK ACTING AS A TRUSTEE OF THAT ORGANIZATION. BAR ILAN UNIVERSITY IN ISRAEL INC 160 EAST 56TH STREET NEW YORK NY 10022 136192275 EDUCATION NY 501(C)(3) LINE 2 N/A 0 AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY 160 EAST 56TH STREET NEW YORK NY 10022 464198975 FUNDRAISING NY 501(C)(3) LINE 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY B 3327633 FMV