2025-08-15T07:26:50-05:00 2024-09-30 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 9TH FLOOR NEW YORK NY 100172013 990 2023-10-01 136192275 BAR ILAN UNIVERSITY IN ISRAEL INC BARI 2129063900 160 EAST 56TH STREET NEW YORK NY 10022 JESSICA FELDAN CHIEF EXECUTIVE OFFICER 2129063900 2025-08-15 1 1 SCOTT THOMPSETT P00741490 2125990100 2023 2025-03-06 01:10:19Z ARIE ZABAN BAR ILAN UNIV RAMAT GAN IS 5290002 603106470 0 X HTTPS://WWW.BIU.AC.IL/EN X 1962 NY BIU PRODUCES STUDENTS WHO EXCEL IN THE SCIENCES, HUMANITIES, LAW, ENGINEERING, BUSINESS & THE ARTS. 105 105 0 0 0 0 313042260 423511155 158562400 170478943 362906 1998179 6518256 7118193 478485822 603106470 41710278 47299049 0 0 295991928 299862303 0 0 8255730 81548408 90967856 419250614 438129208 59235208 164977262 528622241 770612938 328404346 340886253 200217895 429726685 X SEE SCHEDULE O 0 0 204815747 30744382 118415866 SEE SCHEDULE O 110285403 16554667 52063077 SEE SCHEDULE O 315101150 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 0 1 0 1 1 1 0 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COHEN EX OFFICIO TRUSTEE (AS OF 10/2023) 1.00 0.00 X 0 0 0 PROF ELIEZER SCHLOSSBREG EX OFFICIO TRUSTEE (AS OF 10/2023) 1.00 0.00 X 0 0 0 PROF ELIEZER TAUBER EX OFFICIO TRUSTEE (THRU 10/2023) 1.00 0.00 X 0 0 0 PROF EPHRAIM ZEHAVI EX OFFICIO TRUSTEE 1.00 0.00 X 0 0 0 AVIVA APEL NON-VOTING HONORARY MEMBER 1.00 0.00 X 0 0 0 RABBI PYNCHAS BRENER NON-VOTING HONORARY MEMBER 1.00 0.00 X 0 0 0 BINYAMIN SHARBAT NON-VOTING HONORARY MEMBER 1.00 0.00 X 0 0 0 PROF MEIR WILCHEK NON-VOTING HONORARY MEMBER 1.00 0.00 X 0 0 0 PROF ARIE ZABAN PRESIDENT 40.00 0.00 X 285965 0 115049 SHULAMIT MICHAELI GOLDBERG VP OF RESEARCH 40.00 0.00 X 226837 0 58225 ZOHAR YINON CHIEF EXECUTIVE OFFICER 40.00 0.00 X 228676 0 46558 PROFESSOR AMNON ALBECK RECTOR 40.00 0.00 X 250520 0 57838 ARNON ZAIT CHIEF FINANCIAL OFFICER 40.00 0.00 X 185718 0 36897 IDO KANTER FACULTY MBR. IN FACULTY OF PHYSICS 40.00 0.00 X 221235 0 57237 HAIM PETERMAN FACULTY MBR. IN FACULTY OF MEDICINE 40.00 0.00 X 218646 0 56999 YITZHAK MASTAI FACULTY MBR. IN FACULTY OF CHEMISTRY 40.00 0.00 X 218186 0 55233 SARIT KRAUS DEAN OF FACULTY OF EXACT SCIENCES 40.00 0.00 X 210038 0 54940 ZEEV ZALEVSKY VP FOR ACADEMIA, INDUSTRY RESEARCH 40.00 0.00 X 213044 0 56695 2258865 0 595671 443 0 1 0 SHITUFIT 2 EL AL ST HERZLIYA IS 4658802 CONSTRUCTION SERVICES 7562053 INTERUNIVERSITY COMPUTING CENTER KLAUZNER 16 TEL AVIV IS 61394 LIBRARY INFO. SERVICES 4935494 HASHOMRIM HAREHEV 4 TEL AVIV IS 6777137 SECURITY SERVICES 2034458 TDL ABA HILLEL 3 RAMAT GAN IS 5211802 MAINT/CLEANING SERVICES 1661405 YM LEV POST N 10162 RAMAT GAN IS 5211802 TEACHING SERVICES 1439179 181 X 172741459 243377862 7391834 423511155 STUDENT TUIT. & EDUC. RESEARCH 900099 115708265 115708265 RESEARCH INCOME 611710 52063077 52063077 ANCILLARY STUDENT SERVICES 611710 2707601 2707601 170478943 1998179 1998179 458135 458135 1862974 0 1862974 1862974 1862974 MISCELLANEOUS INCOME 900099 4527751 4527751 EXPENSE REIMBURSEMENTS (SUBSID.) 900099 269333 269333 4797084 603106470 170478943 0 9116372 X 47299049 47299049 1492283 1044598 447685 221829454 155280618 66548836 8030691 5621484 2409207 53394119 37375883 16018236 15115756 10581029 4534727 1242701 869891 372810 901996 631397 270599 6419004 4493303 1925701 7680559 5376391 2304168 2055277 1438694 616583 71912 50338 21574 4700000 4700000 3794358 2656051 1138307 1483753 1038627 445126 RESEARCH EXP/STUD. SVCS 32036310 22425417 9610893 REPAIRS & MAINTENANCE 10380888 7266622 3114266 VAR. FUNDRAISING COSTS 3555730 3555730 CLEANING EXPENSES 2678513 1874959 803554 13966855 9776799 4190056 438129208 315101150 114772328 8255730 26021005 39956065 8543001 12061186 13809713 17115633 139232 118329 89675 90027 297606 1196226 184461186 26749865 142137233 157711321 332265622 537534771 2374819 1647439 2741240 2751752 203095 430189 528622241 770612938 180097096 182728571 17388591 19693261 130918659 138464421 328404346 340886253 X 0 0 0 0 200217895 429726685 200217895 429726685 528622241 770612938 X 164977262 33470775 31060753 X 0 1 X 1 0 X 245355593 253289436 265833937 313042260 423511155 1501032381 245355593 253289436 265833937 313042260 423511155 1501032381 1501032381 2740497 26041621 8061596 1502878 2456314 40802906 5012072 20587632 5762930 3979016 4797084 40138734 1581974021 808087752 0.94880 0.93850 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 5,012,072. 2020 AMOUNT: $ 9,529,359. 2021 AMOUNT: $ 2,814,277. 2022 AMOUNT: $ 3,703,461. 2023 AMOUNT: $ 4,527,751. LIGHT RAIL CONSTRUCTION - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 11,058,273. 2021 AMOUNT: $ 2,644,637. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. EXPENSE REIMBURSEMENTS - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 304,016. 2022 AMOUNT: $ 275,555. 2023 AMOUNT: $ 269,333. SCHEDULE A, PART II IN ORDER TO APPLY TO SPECIAL REPORTING REQUIREMENT UNDER SCHEDULE B REPORTING, BAR ILAN UNIVERSITY ISRAEL, INC. ("BIU") CALCULATED THE PUBLIC SUPPORT TEST CALCULATION UNDER SCHEDULE A, PART II, TO ESTABLISH THAT IT HAS MET THE 33 1/3% TEST FOR THE CURRENT OR PRIOR YEAR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 140825129 3339623 6105930 241240 150029442 135169039 183021 5497192 24123 140825129 133195289 714643 1259107 135169039 122236517 -39678 11225356 226906 133195289 121973823 1068750 -853318 -47262 122236517 0.13280 0.66330 0.20390 0 0 147692183 3315903 144376280 36769003 23433962 13335041 157711321 RETIREMENT BENEFIT OBLIGATION 138464421 138464421 518901114 33470775 55065328 88536103 430365011 172741459 172741459 603106470 433429208 0 433429208 4700000 4700000 438129208 PART III, LINE 4: BIU HAS A VAST COLLECTION OF WORKS OF ART, BOOKS AND DOCUMENTS THAT ARE USED FOR THE BENEFIT OF THE PUBLIC AND FOR THE STUDENT BODY (FOR RESEARCH, EDUCATION AND CULTURAL PURPOSES). BIU DOES NOT VALUE THESE ITEMS IN ITS AUDITED FINANCIAL STATEMENTS AND IS NOT REQUIRED TO INCLUDE A FOOTNOTE IN ITS ISRAEL FINANCIAL STATEMENTS AS IT IS NOT SUBJECT TO SFAS 116. PART V, LINE 4: BIU HOLDS AN EXTENSIVE ENDOWMENT THAT IS INTENDED TO FUND FUTURE STUDENT SCHOLARSHIPS, AS WELL AS EDUCATIONAL PROGRAMS. A SPECIFIC PERCENTAGE OF THE ENDOWMENT FUND IS USED TO SUPPORT THE BENEVOLENT SOCIETY FOR THE SUPPORT OF THE INSTITUTE OF HIGHER TORAH STUDIES. BIU INTENDS THAT THE ENDOWMENT'S PRINCIPAL BE LEFT UNTOUCHED, WHILE ITS EARNINGS WILL BE USED TO FUND ITS EDUCATIONAL PROGRAMS. FOR 990 REPORTING, THE ENDOWMENT BALANCES HAVE BEEN CONVERTED FROM SHEKELS TO DOLLARS. SINCE THE EXCHANGE RATE CHANGES FROM YEAR-TO-YEAR, THE BEGINNING BALANCE WILL CHANGE ACCORDINGLY. FOR CONSISTENCY'S SAKE, WE HAVE CARRIED FORWARD THE 09/30/2023 ENDOWMENT BALANCE AT THE SAME RATE THAT WAS USED LAST YEAR. TO ACHIEVE THE PROPER CONVERSION OF THE ENDOWMENT'S ENDING BALANCE AT 09/30/2024, A CURRENCY ADJUSTMENT IS REPORTED ON LINE 1(C) ALONG WITH THE YEAR'S INVESTMENT EARNINGS. PART VI: THE UNIVERSITY'S AUDITED FINANCIAL STATEMENTS ARE NOT REQUIRED TO CLASSIFY FIXED ASSETS BY ASSET CLASS; ACCORDINGLY, NO ALLOCATION HAS BEEN MADE TO CONFORM TO THE FORM 990 PRESENTATION. ALL ASSETS HAVE BEEN CLASSIFIED AS EITHER BUILDINGS OR EQUIPMENT. PART X, LINE 2: BIU'S FINANCIAL STATEMENTS ISSUED IN ISRAEL DO NOT CONTAIN A FIN-48 FOOTNOTE AS THIS IS A UNITED STATES ACCOUNTING PRONOUNCEMENT THAT DOES NOT IMPACT BIU. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCOME-REDUCING OBLIGATION 3,769,310. DONATIONS DESIGNATED TO CLOSE BUDGETS 21,601,286. AMOUNT RELEASED FROM RESTRICTION FOR INVESTMENT IN FIXED ASSETS 29,694,732. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTIONS FROM RELATED ORGANIZATIONS 172,741,459. PART XII, LINE 4B - OTHER ADJUSTMENTS: PAYMENTS TO AFFILIATES 4,700,000. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 BIU'S NONDISCRIMINATORY POLICY IS PUBLISHED IN MOST OF THE UNIVERSITY'S COMMUNICATIONS TO THE PUBLIC, INCLUDING IN BROCHURES, IN NEWSPAPER ARTICLES, ON ITS WEBSITE, AND IN ITS ADMISSIONS APPLICATION. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES THE OVERWHELMING BULK OF ITS PUBLIC SUPPORT FROM THE COUNCIL FOR HIGHER EDUCATION. THE COUNCIL FOR HIGHER EDUCATION (CHE) IS THE OFFICIAL AUTHORITY FOR HIGHER EDUCATION IN ISRAEL AND DETERMINES POLICY FOR THE HIGHER EDUCATION SYSTEM. THE PLANNING AND BUDGETING COMMITTEE (PBC) IS RESPONSIBLE FOR FUNDING THE ISRAELI SYSTEM OF HIGHER EDUCATION. THE PBC DEFINES THE REGULAR BUDGET ALLOCATED FOR THE ACADEMIC INSTITUTIONS AS WELL AS THEIR DEVELOPMENT BUDGETS, WHILE CONSIDERING SOCIAL AND NATIONAL NEEDS AND PRIORITIES. IT STRIVES TO PROMOTE RESEARCH AND EDUCATION IN ISRAEL AND TO MAINTAIN THE ACADEMIC AND ADMINISTRATIVE FREEDOM OF ALL INSTITUTIONS. 1 MIDDLE EAST AND NORTH AFRICA 1 7302 PROGRAM SERVICES EDUCATION/RESEARCH 390830159 MIDDLE EAST AND NORTH AFRICA 0 0 INVESTMENTS 537534771 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING 47299049 1 7302 0 0 1 7302 975663979 0 975663979 STUDENT SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA 20172555 WIRE TRANSFER MASTERS DEGREE SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA 27126494 WIRE TRANSFER 0 0 0 0 0 0 PART I, LINE 1 BIU OFFERS TWO TYPES OF GRANTS TO INDIVIDUALS. 1. STUDENT SCHOLARSHIPS - BIU PROVIDES STUDENT SCHOLARSHIPS TO INDIVIDUALS WHO INTEND TO MATRICULATE AT THE UNIVERSITY. THESE SCHOLARSHIPS ARE BASED ON EITHER MERIT OR NEED. BIU HAS A SCHOLARSHIP DEPARTMENT THAT OVERSEES AND MONITORS THE ISSUANCE OF GRANTS TO STUDENTS. SINCE THE FUNDS ARE USED EXCLUSIVELY TO DEFRAY THE COSTS OF TUITION, MONITORING OF FUNDS IS VERY LIMITED. 2. RESEARCH GRANTS - BIU PROVIDES RESEARCH GRANTS PRIMARILY TO GRADUATE STUDENTS AND VISITING SCIENTISTS TO CONDUCT RESEARCH IN CONJUNCTION WITH BIU FACULTY AND STUDENTS. ON OCTOBER 7, 2023, FOLLOWING THE ATTACKS ON ISRAEL AND THE SECURITY SITUATION, THE STATE OF ISRAEL DECLARED THE "IRON SWORDS" WAR AND ACCORDINGLY IMPOSED VARIOUS RESTRICTIONS WHICH INCLUDED AREAS IN WHICH CIVILIAN MOVEMENT WAS RESTRICTED, RESTRICTIONS ON VARIOUS GATHERINGS, CHANGES IN THE ACTIVITY OF THE EDUCATION SYSTEM AND SO FORTH, AND ALSO DRAFTED MANY CIVILIANS FOR RESERVE DUTY. AS A RESULT OF THE OUTBREAK OF THE WAR, THE OPENING OF THE 2023/2024 ACADEMIC YEAR WAS POSTPONED IN ACCORDANCE WITH A DECISION OF THE COMMITTEE OF THE UNIVERSITY HEADS IN VIEW OF THE STATE OF WAR AND THE MOBILIZATION OF A HIGH PERCENTAGE OF STUDENTS AND ACADEMIC STAFF. AS PART OF THE STEPS THAT WERE TAKEN BY THE UNIVERSITY FOLLOWING THE WAR, IT WAS DECIDED ON A RELIEF AND AID PLAN FOR THOSE WHO WERE DRAFTED. THESE ACTIONS INCLUDED: SPECIAL AID SCHOLARSHIPS, STUDY CENTERS, EXTRA COURSES AND MENTORING, PSYCHOLOGICAL SUPPORT, INCREASING THE DIGITAL ACCESSIBILITY INFRASTRUCTURE, ACADEMIC RELIEF AND ADJUSTMENTS. AMOUNTS PAID IN FURTHERANCE OF THE WAR EFFORT ARE INCLUDED IN THE SCHOLARSHIP/GRANT TOTALS REFLECTED IN SCHEDULE F, PART III. PART I, LINE 2 BIU IS LOCATED IN THE MIDDLE EAST. THE PREPONDERANCE OF BIU'S ACTIVITIES ARE CONDUCTED IN ISRAEL AND THE AMOUNTS REPORTED AS EXPENDITURES IN THE MIDDLE EAST REPRESENT ALL COSTS INCURRED BY BIU IN PURSUIT OF OPERATING THE UNIVERSITY (INCLUSIVE OF SCHOLARSHIP COSTS). IN RECENT YEARS, BIU HAS EXPANDED ITS FUNDRAISING EFFORTS OUTSIDE ISRAEL TO THOSE REGIONS LISTED IN PART I, LINE 3. BIU IS, AS OF THE DATE OF THIS FILING, UNABLE TO QUANTIFY HOW MANY EMPLOYEES ARE CLASSIFIED AS WORKING IN EACH REGION, BUT IT IS EXPECTED TO BE A VERY SMALL AMOUNT. AS OF THE TIME OF FILING, BIU HAS NOT SPECIFICALLY TRACKED EXPENDITURES RELATED TO THOSE REGIONS. INVESTMENTS RECORDED ON SCHEDULE F, PART I, LINE 2 REPRESENT THE VALUE OF ALL SHORT-TERM AND LONG-TERM INVESTMENTS HELD BY BIU (IN ISRAEL) AND REPORTED IN PART X, LINE 11. PART III THE NUMBER OF SCHOLARSHIP RECIPIENTS REPORTABLE IN SCHEDULE F WAS NOT ASCERTAINABLE PRIOR TO THE FILING DATE OF THE FORM 990. 0 0 0 0 0 0 0 0 0 PROF ARIE ZABAN PRESIDENT 285965 0 0 0 0 0 0 0 115049 0 401014 0 0 0 PROFESSOR AMNON ALBECK RECTOR 250520 0 0 0 0 0 0 0 57838 0 308358 0 0 0 SHULAMIT MICHAELI GOLDBERG VP OF RESEARCH 226837 0 0 0 0 0 0 0 58225 0 285062 0 0 0 IDO KANTER FACULTY MBR. IN FACULTY OF PHYSICS 221235 0 0 0 0 0 0 0 57237 0 278472 0 0 0 HAIM PETERMAN FACULTY MBR. IN FACULTY OF MEDICINE 218646 0 0 0 0 0 0 0 56999 0 275645 0 0 0 ZOHAR YINON CHIEF EXECUTIVE OFFICER 228676 0 0 0 0 0 0 0 46558 0 275234 0 0 0 YITZHAK MASTAI FACULTY MBR. IN FACULTY OF CHEMISTRY 218186 0 0 0 0 0 0 0 55233 0 273419 0 0 0 ZEEV ZALEVSKY VP FOR ACADEMIA, INDUSTRY RESEARCH 213044 0 0 0 0 0 0 0 56695 0 269739 0 0 0 SARIT KRAUS DEAN OF FACULTY OF EXACT SCIENCES 210038 0 0 0 0 0 0 0 54940 0 264978 0 0 0 ARNON ZAIT CHIEF FINANCIAL OFFICER 185718 0 0 0 0 0 0 0 36897 0 222615 0 0 0 PART I, LINE 3 SCHEDULE J, PART I, LINE 3 ASKS BIU TO REPORT THE PROCEDURES BIU UNDERTAKES TO CREATE A REBUTTABLE PRESUMPTION OF REASONABLENESS WITH RESPECT TO THE COMPENSATION IT PAYS. WHILE BIU DOES NOT NECESSARILY OBSERVE U.S. PROCEDURES WHEN DETERMINING COMPENSATION, ALL EXECUTIVE COMPENSATION IS DETERMINED BY ADHERENCE TO STRICT ISRAELI GOVERNMENT GUIDELINES ESTABLISHED BY THE COUNCIL FOR HIGHER EDUCATION. FORM 990, SCHEDULE J, PART II THE UNIVERSITY INCLUDES ALL DEFERRED COMPENSATION OFFERED TO THE INDIVIDUALS REPORTED IN FORM 990, SCHEDULE J, IN COLUMN (D) BECAUSE THE ACCOUNTING FOR THESE ITEMS IN ISRAEL DOESN'T ALIGN WITH THE MANNER IN WHICH THE FORM 990 REQUESTS THIS INFORMATION. ALL DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS ARE INCLUDED IN COLUMN (D). FORM 990, PART I, LINE 5 & PART V, LINE 2A BIU HAS 7,302 EMPLOYEES. SINCE THESE EMPLOYEES ARE NOT U.S. RESIDENTS, THEY DO NOT RECEIVE A FORM W-2. PART V, LINE 2A AND PART I, LINE 5 REQUIRE THE ORGANIZATION TO REPORT ITS U.S. EMPLOYEES (AS REPORTED ON FORM W-3). NONE OF THE SALARIES PAID TO BIU EMPLOYEES ARE REPORTED ON A U.S. W-2. FORM 990, PART III, LINE 1 BAR-ILAN UNIVERSITY IS ONE OF THE FIRST COMPREHENSIVE RESEARCH UNIVERSITIES TO BE ESTABLISHED IN ISRAEL. WITH OVER 20,000 STUDENTS, ITS MILESTONE ACHIEVEMENTS IN THE SCIENCES AND HUMANITIES HAVE MADE AN INDELIBLE IMPRINT ON THE LANDSCAPE OF THE NATION. THE UNIVERSITY HAS 10 FACULTIES: JEWISH STUDIES, MEDICINE, ENGINEERING, LAW, LIFE SCIENCES, EXACT SCIENCES, SOCIAL SCIENCES, EDUCATION, HUMANITIES AND INTERDISCIPLINARY STUDIES. THESE FACULTIES ARE ACTIVE PARTNERS IN NATIONAL SCIENCE AND TECHNOLOGY INITIATIVES. THE UNIVERSITY IS COMPRISED OF STUDENTS FROM ALL OVER ISRAEL; SECULAR AND RELIGIOUS; JEWS AND NON-JEWS; NEW IMMIGRANTS; INTERNATIONAL STUDENTS AND RESEARCHERS. OUR STUDENTS, RESEARCHERS, AND FACULTY MEMBERS REPRESENT A MOSAIC OF THE STATE OF ISRAEL, PROVIDING A UNIQUE ATMOSPHERE FOR OPEN EXCHANGE OF IDEAS AND EMBRACING ALL INDIVIDUALS AND OPINIONS. DIVERSITY IS KEY ON THE BIU CAMPUS WITH TOLERANCE AND RESPECT OUR BASIC PHILOSOPHY. SERVING AS A BRIDGE BETWEEN ISRAEL'S DIVERSE SECTORS, BAR-ILAN UNIVERSITY, WITH ITS MULTICULTURAL CAMPUS ENVIRONMENT, PROVIDES A SINGULAR FORUM FOR FREE THOUGHT AND OPEN DISCUSSION. THE UNIVERSITY IS AN ACCREDITED INSTITUTION OF HIGHER EDUCATION, ACCORDING TO THE COUNCIL OF HIGHER EDUCATION LAW, 5718-1958, WHICH DEALS WITH RESEARCH AND TEACHING. FURTHERMORE, THE BOARD OF TRUSTEES HAS UNDERTAKEN TO MAINTAIN THE UNIVERSITY AS AN INSTITUTION OF ACADEMIC EXCELLENCE IN ALL SPHERES-EXACT SCIENCES, HUMANITIES, ETC. WHICH CONTRIBUTES TO THE JEWISH CHARACTER AND INTERNATIONAL STANDING OF THE STATE OF ISRAEL. THE UNIVERSITY IS AWARE OF THE UNDERLYING COMPLEXITIES OF ISRAELI SOCIETY AND ITS FUNDAMENTAL PROBLEMS. CONSEQUENTLY, THE UNIVERSITY ASPIRES TO STRENGTHEN DIALOGUE BETWEEN THE VARIOUS PUBLIC SECTORS AND STRENGTHEN ISRAEL AS A JEWISH, ZIONIST AND DEMOCRATIC STATE. DURING THE 2024 ACADEMIC YEAR, 21,200 DEGREE STUDENTS ATTENDED THE UNIVERSITY STUDYING FOR DIFFERENT ACADEMIC DEGREES OVER VARYING PERIODS OF TIME (A STUDENT STUDYING FOR TWO DEGREES CONCURRENTLY WAS COUNTED TWICE). TEN FACULTIES (OF WHICH 3 ARE SINGLE-DEPARTMENT FACULTIES: LAWS, MEDICINE AND ENGINEERING), 47 DEPARTMENTS, 4 SPECIALTIES IN THE FACULTY OF LIFE SCIENCES, 5 PROGRAMS IN THE INTERDISCIPLINARY STUDIES UNIT AND ABOUT 142 INSTITUTES, RESEARCH CENTERS AND CHAIRS OPERATED WITHIN THE UNIVERSITY FRAMEWORK. FORM 990, PART III - PROGRAM SERVICE, LINE 4A TEACHING EXCELLENCE IS ONE OF THE PILLARS OF BAR-ILAN UNIVERSITY'S STRATEGY. THE UNIVERSITY INVESTS CONSIDERABLE RESOURCES IN THE CONTINUOUS IMPROVEMENT OF TEACHING QUALITY, AND A SPECIAL DEPARTMENT HAS BEEN ESTABLISHED FOR THIS PURPOSE: THE DIVISION OF LEARNING AND TEACHING. EVERY YEAR, ALL LECTURERS PARTICIPATE IN WORKSHOPS AND RECEIVE TOOLS FOR TEACHING EXCELLENCE, INCLUDING TOOLS FOR CONVEYING INFORMATION IN AN INTERESTING AND CURIOSITY-AROUSING MANNER, INCREASING MOTIVATION, GROUP FACILITATION, ACTIVE TEACHING, AND THE USE OF ILLUSTRATIVE TOOLS. SMART CLASSROOMS AND INNOVATIVE ACTIVE LEARNING SPACES HAVE BEEN SET UP THROUGHOUT THE CAMPUS, SERVING AS A PLATFORM FOR ADVANCED AND EXPERIENTIAL TEACHING. THE UNIVERSITY MAKES SURE TO STAY UP-TO-DATE WITH ALL THE INNOVATIONS IN THE FIELD OF TEACHING, COLLABORATES WITH DEDICATED CENTERS IN ISRAEL AND AROUND THE WORLD, AND TAKES PART IN CONFERENCES AND SEMINARS TO SHARE KNOWLEDGE ABOUT EFFECTIVE AND HIGH-QUALITY TEACHING. AS PART OF ITS GOAL TO PROMOTE TEACHING EXCELLENCE, THE UNIVERSITY PLACES SPECIAL EMPHASIS ON STUDENT SATISFACTION. EVERY SEMESTER, THE UNIVERSITY CONDUCTS A SURVEY TO EXAMINE THE LEVEL OF SATISFACTION WITH THE COURSES BEING TAUGHT. OUTSTANDING LECTURERS ARE RECOGNIZED AND APPRECIATED. LECTURERS WHO RECEIVE LOW SCORES RECEIVE PERSONAL COUNSELING AND PEDAGOGICAL TOOLS TO HELP THEM IMPROVE AND CONVEY KNOWLEDGE OPTIMALLY. THE UNIVERSITY STAFF, BOTH ACADEMIC AND ADMINISTRATIVE, IS ALSO AVAILABLE OUTSIDE THE LECTURE HALL OR RESEARCH LABORATORIES, AND UNDERTAKES TO PROVIDE EVERY STUDENT WITH PERSONAL ATTENTION, THROUGH GRADUATION AND EVEN BEYOND. OUR INVESTMENT IN STUDENTS IS EVIDENT: BAR-ILAN CONSISTENTLY RECEIVES AMONG THE HIGHEST RATINGS IN THE TEACHING QUALITY INDEX OF THE NATIONAL UNION OF ISRAELI STUDENTS' SATISFACTION SURVEY, COMPARED TO OTHER RESEARCH UNIVERSITIES. BAR-ILAN UNIVERSITY IN NUMBERS: - APPROXIMATELY 21,200 STUDENTS ARE STUDYING FOR AN ACADEMIC DEGREE AT BAR-ILAN UNIVERSITY - APPROXIMATELY 6,200 STUDENTS TAKE PART IN ENRICHMENT COURSES, CERTIFICATE STUDIES AND OTHER STUDY PROGRAMS AT BAR-ILAN UNIVERSITY - BAR-ILAN UNIVERSITY HAS APPROXIMATELY 130,000 ALUMNI - BAR-ILAN UNIVERSITY HAS 834 SENIOR FACULTY MEMBERS - BAR-ILAN UNIVERSITY HAS 10 FACULTIES: LIFE SCIENCES, SOCIAL SCIENCES, EDUCATION, JEWISH STUDIES, HUMANITIES, EXACT SCIENCES, LAW, ENGINEERING, MEDICINE AND THE INTERDISCIPLINARY STUDIES UNIT - BAR-ILAN UNIVERSITY HAS 47 DEPARTMENTS AND SCHOOLS IN A WIDE RANGE OF FIELDS - BAR-ILAN UNIVERSITY HAS 119 RESEARCH INSTITUTES, 24 RESEARCH CENTERS AND 61 CHAIRS - BAR-ILAN UNIVERSITY HAS 101 INTERNATIONAL RESEARCH COLLABORATIONS - BAR-ILAN UNIVERSITY HAS 706 ACTIVE GRANTS - BAR-ILAN UNIVERSITY HAS 26 LIBRARIES, WITH OVER ONE MILLION TITLES AND ACCESS TO DOZENS OF ELECTRONIC DATABASES FORM 990, PART III - PROGRAM SERVICE, LINE 4B BAR-ILAN UNIVERSITY CURRENTLY EMPLOYS SOME 700 RESEARCHERS, WHO ARE AMONG THE BEST IN THEIR FIELDS WORLDWIDE. THEY WORK IN OVER 70 RESEARCH INSTITUTES AND CENTERS, MENTORING THOUSANDS OF STUDENTS. THE UNIVERSITY'S RESEARCHERS ARE AT THE FOREFRONT OF ACADEMIA AND RESEARCH IN ISRAEL AND AROUND THE WORLD, AND ARE ENGAGED IN THE HOTTEST RESEARCH TOPICS OCCUPYING THE ACADEMIC WORLD AT THE DAWN OF THE 21ST CENTURY. IN THE UNIVERSITY'S LABORATORIES, OUR RESEARCHERS ARE WORKING ON DEVELOPING BRAIN CANCER DRUGS USING GOLD NANOPARTICLES, ON ARCHAEOLOGICAL-BOTANICAL RESEARCH THAT WILL IMPROVE AGRICULTURE IN THE FUTURE, ON PRODUCING FUEL THAT DOES NOT POLLUTE THE AIR, ON DEVELOPING PEST-RESISTANT PLANTS, ON DEVELOPING ARTIFICIAL INTELLIGENCE FOR A ROBOTIC GUIDE DOG, ON USING VIRTUAL REALITY TECHNOLOGY TO IMPROVE EMPATHY BETWEEN PEOPLE, AND SO MUCH MORE. A SIGNIFICANT NUMBER OF THE RESEARCH PROJECTS AT BAR-ILAN UNIVERSITY HAVE BECOME SUSTAINABLE PRODUCTS THAT ARE ALREADY IMPROVING OUR QUALITY OF LIFE. AMONG THE UNIVERSITY'S RESEARCH INSTITUTES ARE SOME OF THE MOST ADVANCED CENTERS IN THEIR FIELDS. THESE INCLUDE THE LESLIE AND SUSAN GONDA MULTIDISCIPLINARY BRAIN RESEARCH CENTER, WHICH COMBINES EXPERTISE AND TOOLS FROM THE FIELDS OF PHYSICS, BIOLOGY, COMPUTER SCIENCE, ENGINEERING, PHARMACOLOGY, PSYCHOLOGY, LINGUISTICS, AND MATHEMATICS; THE INSTITUTE OF NANOTECHNOLOGY AND ADVANCED MATERIALS, THE LARGEST NANO CENTER IN ISRAEL; THE BEGIN-SADAT CENTER FOR STRATEGIC STUDIES, WHICH DEALS WITH ISSUES RELATED TO THE MIDDLE EAST, ISRAEL'S NATIONAL SECURITY, AND ITS FOREIGN POLICY; AND THE INSTITUTE FOR THE ADVANCEMENT OF INTEGRATION, WHICH PROMOTES SOCIAL INTEGRATION IN THE EDUCATION SYSTEM AND WHOSE RESEARCH FINDINGS ARE APPLIED IN THE FIELD OF EDUCATION. IN ADDITION, THE UNIVERSITY OPERATES SEVERAL IMPACT-DRIVEN MULTIDISCIPLINARY RESEARCH CENTERS, INCLUDING THE BAR-ILAN CENTER FOR SMART CITIES, WHICH WORKS TO IMPROVE VARIOUS ASPECTS OF URBAN LIFE USING ADVANCED TECHNOLOGIES SUCH AS COMMUNICATIONS, IT, AND THE INTERNET OF THINGS, AND HAS BEEN RECOGNIZED BY THE EUROPEAN UNION AS AN INCUBATOR FOR DIGITAL INNOVATION; AND THE DANGOOR CENTER FOR PERSONALIZED MEDICINE, WHICH FOCUSES ON AREAS THAT ADVANCE THE FIELD OF PERSONALIZED MEDICINE SUCH AS IMMUNOTHERAPY, MICROBIOME, CRISPR, RNA RESEARCH, AND COMPUTATIONAL BIOLOGY. BAR-ILAN RESEARCHERS PARTNER IN HUNDREDS OF RESEARCH COLLABORATIONS AND INITIATIVES WITH RESEARCH BODIES IN ISRAEL AND AROUND THE GLOBE, WITH INDUSTRY, AND WITH PUBLIC AND GOVERNMENT INSTITUTIONS, AND HAVE WON SCHOLARSHIPS, GRANTS, APPOINTMENTS, AND RECOGNITION FROM DOZENS OF FOUNDATIONS AND PROFESSIONAL ORGANIZATIONS WORLDWIDE. FORM 990, PART IV, LINE 4 & SCHEDULE C BIU DOES CONDUCT LOBBYING, BUT IT DOES SO OUTSIDE THE UNITED STATES. BIU NEVER UNDERTAKES ANY LOBBYING ACTIVITIES WITH RESPECT TO ANY UNITED STATES LEGISLATION AND, AS SUCH, THE ORGANIZATION IS TAKING THE POSITION THAT IT DOES NOT LOBBY FOR U.S. PURPOSES (AND CAN, THUS, ANSWER PART IV, LINE 4 NO AND DISPENSE WITH FILING SCHEDULE C). FORM 990, PART IV, LINES 28(A)-(C) BIU DOES NOT BELIEVE THAT IT HAS ANY CONFLICTS OF INTEREST THAT NEED TO BE REPORTED ON SCHEDULE L OF THE FORM 990; HOWEVER, IN THE INTERESTS OF CLARITY, THE ORGANIZATION WISHES TO DISCLOSE THAT SEVERAL BOARD MEMBERS HAVE RELATIONSHIPS WITH ENTITIES UPON WHICH THE INDIVIDUAL MAY ALSO SIT AS A BOARD MEMBER. BIU MAINTAINS THAT THESE RELATIONSHIPS ARE INCIDENTAL AND THE AMOUNTS REMIT BETWEEN THE ORGANIZATIONS DO NOT RISE TO THE REPORTING THRESHOLDS REQUIRED BY SCHEDULE L. TO THE EXTENT THAT THERE ARE ANY CONTRACTUAL RELATIONSHIPS WITH ORGANIZATIONS THAT BOARD MEMBERS MAY BE INVOLVED WITH, ALL SUCH CONTRACTS ARE NEGOTIATED AT ARM'S LENGTH AND AT MARKET RATES (AND DONE IN THE ORDINARY COURSE OF BUSINESS). FORM 990, PART VI, SECTION A, LINE 2 THE BIU BOARD CONTAINS 105 VOTING MEMBERS, MOST OF WHOM RESIDE OUTSIDE THE UNITED STATES. THESE BOARD MEMBERS MAY HAVE FAMILY OR BUSINESS RELATIONSHIPS. ADDITIONAL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990, PART VI, LINE 9 BAR-ILAN UNIVERSITY IN ISRAEL, INC. HAS A UNITED STATES MAILING ADDRESS; HOWEVER, THE MAJORITY OF BIU'S BOARD MEMBERS ARE NOT U.S. CITIZENS AND RESIDE OUTSIDE THE UNITED STATES (EITHER IN ISRAEL OR IN OTHER FOREIGN COUNTRIES). NEVERTHELESS, ANY OFFICER, DIRECTOR, TRUSTEE OR KEY EMPLOYEE LISTED ON THE FORM 990 CAN BE REACHED AT BAR-ILAN UNIVERSITY IN ISRAEL, INC.'S UNITED STATES MAILING ADDRESS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT TAX FIRM IN THE UNITED STATES, WITH INFORMATION PROVIDED BY THE BIU FINANCE DEPARTMENT IN RAMAT-GAN, ISRAEL. THE RULES GOVERNING TAX-EXEMPT ORGANIZATIONS IN ISRAEL ARE DIFFERENT THAN THOSE USED IN THE UNITED STATES; ACCORDINGLY, THE BIU FINANCE DEPARTMENT USED ITS BEST EFFORTS TO COMPLY WITH THE REQUIREMENTS INSTITUTED BY THE INTERNAL REVENUE SERVICE. THE FINANCIAL INFORMATION PERTAINING TO BIU IS DERIVED FROM AUDITED FINANCIAL STATEMENTS PREPARED BY SOMEKH CHAIKIN, A MEMBER FIRM OF KPMG INTERNATIONAL, IN A FORMAT THAT IS NOT CUSTOMARY FOR UNITED STATES TAX-EXEMPT ORGANIZATIONS. THE FORM 990 WAS NOT PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE BECAUSE THE BOARD IS ON RECESS AFTER THE SCHOOL YEAR HAS CLOSED. THE FULL 990 IS SHARED WITH THE BOARD FOLLOWING ITS ELECTRONIC FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL UNIVERSITY OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO ABIDE BY A CONFLICT OF INTEREST POLICY THAT GOVERNS THEIR DAILY ACTIVITIES AND ALL FINANCIAL TRANSACTIONS/RELATIONSHIPS WITH THE UNIVERSITY. BIU'S COMPTROLLER REVIEWS POTENTIAL CONFLICT AND WILL SEEK REMEDIATION, IF NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 BAR-ILAN UNIVERSITY IN ISRAEL, INC. HAS ONE CLASS OF OFFICERS THAT IS REPORTED ON PART VII AND SCHEDULE J OF THE FORM 990, AND THEY ARE COMPENSATED ACCORDING TO STRICT ISRAELI GOVERNMENT GUIDELINES. NONE OF THESE OFFICERS ARE U.S. RESIDENTS AND, THEREFORE, ARE NOT SUBJECT TO UNITED STATES EMPLOYMENT TAX RULES. SINCE COMPENSATION IS ESTABLISHED PURSUANT TO GOVERNMENT REGULATIONS, NO OFFICER HAS ANY INPUT OR DISCRETIONARY AUTHORITY WITH RESPECT TO THE COMPENSATION GRANTED TO THE INDIVIDUALS GOVERNING BIU. BIU IS A UNIQUE ORGANIZATION FROM A UNITED STATES TAX PERSPECTIVE IN THAT ITS OPERATIONS ARE WHOLLY IN ISRAEL AND IT IS GOVERNED BY ISRAELI LAW. THE U.S. CONCEPT OF REBUTTABLE PRESUMPTION OF REASONABLENESS IS NOT AN ABIDING CONCERN BECAUSE ALL COMPENSATION IS ESTABLISHED PURSUANT TO GOVERNMENT REGULATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE TAXPAYER 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, BOARD COMPOSITION THE BOARD OF TRUSTEES IS THE HIGHEST INSTITUTION OF THE ORGANIZATION. AMONG ITS DUTIES IS TO OUTLINE THE FINANCIAL POLICY OF THE UNIVERSITY AND ITS GOALS, APPROVE ITS BUDGETS, OVERSEE ITS MANAGEMENT, GOAL REACHING AND ADVANCEMENT. THE BOARD OF TRUSTEES CONSISTS OF 105 MEMBERS THAT MAY VOTE ON UNIVERSITY MATTERS. THOSE INDIVIDUALS REPORTED AS HONORARY TRUSTEES DO NOT HAVE VOTING POWERS. THE UNIVERSITY HAS A COUNCIL CONSISTING OF 14 ELECTED FOUNDERS AND THREE OTHER FOUNDERS WHO SERVE EX OFFICIO. THE COUNCIL'S ROLE IS TO OVERSEE THE SPIRITUAL MANAGEMENT OF THE UNIVERSITY. IN ADDITION, THE UNIVERSITY HAS A COUNCIL OF TRUSTEES COMPRISED OF MEMBERS WHO ARE ISRAELI RESIDENTS AND PROFESSIONALS. IN THE PERIODS BETWEEN THE BOARD OF TRUSTEES MEETINGS, IT SERVES AS THE REPRESENTATIVE OF THE BOARD OF TRUSTEES TO FULFILL ITS DUTIES AND ITS RESPONSIBILITIES, EXCEPT FOR THOSE THAT CANNOT BE TRANSFERRED, ACCORDING TO LAW. FORM 990, PART VIII, LINE 3 SINCE BIU'S INVESTMENT PORTFOLIO IS HELD OUTSIDE THE UNITED STATES, A DETAILED SCHEDULE OF INVESTMENT GAINS IS UNAVAILABLE. THE UNIVERSITY'S AUDITED FINANCIAL STATEMENTS REPORT THE FOLLOWING MIX OF INVESTMENT GAINS AND LOSSES: I. CHANGE IN THE VALUE OF INVESTMENTS (BOTH REALIZED AND UNREALIZED) II. INTEREST/DIVIDENDS III. FOREIGN CURRENCY EXCHANGE GAIN IV. INVESTMENT MANAGEMENT FEES/BANKING EXPENSES TO THE EXTENT ANY OF THIS INVESTMENT GAIN REPRESENTS A CAPITAL GAIN, IT HAS BEEN REPORTED ON LINE 3 INSTEAD OF LINE 7. THE REMAINING BALANCE OF $33,470,775 HAS BEEN REPORTED IN PART XI, LINE 5 AS UNREALIZED GAINS ON INVESTMENTS. FORM 990, PART VIII, LINE 11(B) MISC. INCOME: THE AUDITED FINANCIAL STATEMENTS OF BIU ARE NOT PRESENTED ACCORDING TO US GAAP; ACCORDINGLY, THE CLASSIFICATIONS OF REVENUE STREAMS ARE NOT CONSISTENT WITH U.S. PRESENTATION. MISCELLANEOUS INCOME REPORTED ON LINE 11 REPRESENTS REVENUES FROM A DIVERSE VARIETY OF ACTIVITIES UNDERTAKEN BY BIU; ADDITIONAL DETAIL IS AVAILABLE UPON REQUEST. ALL OF THESE ACTIVITIES ARE EITHER RELATED TO THE UNIVERSITY'S EXEMPT MISSION OR OTHERWISE EXCLUDIBLE AS ACTIVITIES THAT ARE PROVIDED FOR THE CONVENIENCE OF THE UNIVERSITY'S STUDENTS, FACULTY AND/OR VISITORS. FORM 990, PART IX THE FUNCTIONAL EXPENSE CLASSIFICATION ON PART IX OF THE FORM 990 IS BROADLY REPRESENTATIVE OF THE ALLOCATION OF PROGRAM SERVICE EXPENSES AS REPORTED IN THE ISRAEL FINANCIAL STATEMENTS. UNLIKE MOST U.S. FINANCIAL STATEMENTS, THE ISRAELI FINANCIAL STATEMENTS DO NOT ALLOCATE EXPENSES BETWEEN ADMINISTRATIVE (OVERHEAD) EXPENSES AND THOSE EXPENSES USED IN DAY-TO-DAY PROGRAMS. BIU HAS ALLOCATED THE EXPENSES CONSISTENT WITH THE PRESENTATION IN PREVIOUS FORMS 990. BIU BROADLY IDENTIFIES FUNDRAISING EXPENDITURES IN ITS ANNUAL AUDITED FINANCIAL STATEMENTS; HOWEVER, THE ORGANIZATION DOES NOT SPECIFICALLY TRACK OR IDENTIFY THOSE EXPENSES IN ITS AUDITED FINANCIAL STATEMENTS. THESE AMOUNTS HAVE BEEN CLASSIFIED IN THE AGGREGATE ON LINE 24(E). FORM 990, PART IX, LINE 21 AMOUNTS REPORTED ON LINE 21 REPRESENT PAYMENTS MADE BY THE UNIVERSITY TO THE AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY, INC. PURSUANT TO CONTRACTUAL AGREEMENT BETWEEN THE PARTIES. THE UNIVERSITY PAYS $4.7 MILLION FOR FUND-RAISING SERVICES PROVIDED BY THE AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY, INC. FORM 990, PART XI, LINE 9 THE FORM 990 IS PRESENTED BASED ON AUDITED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH THE AUDITING STANDARDS GENERALLY ACCEPTED IN ISRAEL, INCLUDING THOSE PRESCRIBED BY THE ISRAELI AUDITORS (MODE OF PERFORMANCE) REGULATIONS (1973). IN ADDITION, THE FINANCIAL STATEMENTS ARE PREPARED BASED ON THE ACCOUNTING AND REPORTING GUIDELINES BY HIGHER EDUCATION INSTITUTIONS IN ISRAEL AS SET BY THE PLANNING AND BUDGETING COMMITTEE OF THE ISRAEL HIGHER EDUCATION COUNCIL. THESE ACCOUNTING STANDARDS VARY GREATLY FROM UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES; ACCORDINGLY, THE PRESENTATION OF FINANCIAL DATA IN THE 990 MAY NOT CONFORM TO A 990 READER'S CUSTOMARY EXPECTATIONS. FORM 990, PART XI, LINE 9: BOOK-TO-TAX ADJUSTMENTS 26,210,080. FOREIGN CURRENCY ADJUSTMENT 150,673. PAYMENT TO AMERICAN FRIENDS OF BAR ILAN UNIVERSITY 4,700,000. BAR ILAN RESEARCH AND DEVELOPMENT CO BAR ILAN UNIVERSITY RAMAT GAN IS 5290002 RESEARCH IS 0 0 BAR ILAN JESSELSON INSTITUTE FOR ADVANCED TORAH STUDIES BAR ILAN UNIVERSITY 5290002 RAMAT GAN IS EDUCATION IS N/A N/A N/A 0 HARON DAHAN FUND FOR BAR-ILAN UNIVERSITY 160 EAST 56TH STREET NEW YORK NY 10022 263541989 FUNDRAISING NY 501(C)(3) LINE 12A, I AFBIU 1 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 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY C 172741459 COST AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY M 4700000 COST AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY R 4700000 COST