2025-08-15T07:34:29-05:00 2024-09-30 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 9TH FLOOR NEW YORK NY 100172013 990 2023-10-01 263541989 THE HARON DAHAN FUND FOR BAR-ILAN UNIVERSITY IN ISRAEL HARO 2129063921 160 EAST 56TH STREET NEW YORK NY 10022 STEVEN ROSENBERG PRESIDENT 2129063921 2025-08-15 1 1 SCOTT THOMPSETT P00741490 2125990100 2023 2025-03-06 01:10:19Z STEVEN ROSENBERG 160 EAST 56TH STREET NEW YORK NY 10022 28389203 0 X N/A X 2008 NY SUPPORTS THE CHARITABLE MISSION OF BAR-ILAN UNIVERSITY'S AZRIELI FACULTY OF MEDICINE IN THE GALILEE. 6 6 0 0 -4792 0 0 0 0 0 2331158 1508976 0 0 2331158 1508976 0 3390760 0 0 0 0 0 0 0 127699 142769 127699 3533529 2203459 -2024553 43255240 48101321 78749 0 43176491 48101321 X THE FUND'S PRIMARY EXEMPT MISSION IS TO SOLICIT GRANTS AND CONTRIBUTIONS TO SUPPORT THE EDUCATIONAL MISSION OF THE BAR-ILAN UNIVERSITY'S AZRIELI FACULTY OF MEDICINE IN THE GALILEE. 0 0 3390760 3390760 0 SEE SCHEDULE O 3390760 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 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 STEVEN ROSENBERG PRESIDENT 1.50 4.50 X X 0 0 0 MICHAEL JESSELSON VICE PRESIDENT 1.00 4.00 X X 0 0 0 MATTHEW J MARYLES SECRETARY/TREASURER (THRU 08/2024) 1.00 0.00 X X 0 0 0 ALAN ZEKELMAN SECRETARY/TREASURER (AS OF 08/2024) 1.00 4.00 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 1467827 -4792 1472619 26921376 26880227 41149 41149 41149 1508976 0 -4792 1513768 3390760 3390760 26720 26720 116049 116049 3533529 3390760 142769 0 39765330 44015029 3489910 4042732 43560 43255240 48101321 78749 0 78749 0 X 43176491 48101321 43176491 48101321 43255240 48101321 -2024553 6949383 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 3390760 0 2 3390760 0 1 0 0 1 1 0 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. PURSUANT TO ARTICLE VI OF THE FUND'S BYLAWS THE AUTHORITY TO MAKE DISTRIBUTIONS TO THE SUPPORTED ORGANIZATIONS RESTS WITH THE FUND'S BOARD OF DIRECTORS. 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. 43176491 8342310 3390760 26720 48101321 39285221 3913970 22700 43176491 41017608 -1725757 6630 39285221 47080808 -2735567 3327633 41017608 45212165 1876438 7795 47080808 0.00000 1.00000 0.00000 0 0 0 HEDGE FUNDS 1519650 C PRIVATE INCOME 698985 C PRIVATE EQUITY 979869 C REAL ESTATE 844228 C 4042732 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 FOLLOW 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. HARON DAHAN FUND ARE 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 AND HARON DAHAN HAVE 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 HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 1519650 0 0 0 0 0 0 1519650 0 1519650 1 0 1 0 0 0 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) 3390760 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 HARON DAHAN FUND WAS ESTABLISHED FOR THE PURPOSE OF RAISING FUNDS AND HOLDING INVESTMENTS FOR THE AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY (THE "SUPPORTED ORGANIZATION"). RAISED FUNDS ARE THEN DISTRIBUTED TO THE BAR-ILAN UNIVERSITY FOR CAPITAL, OPERATING OR SCHOLARSHIP NEEDS OF THE UNIVERSITY FACULTY OF MEDICINE IN THE GALILEE, (NOW THE AZRIELI FACULTY OF MEDICINE AT BAR-ILAN UNIVERSITY). 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 TAX 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; SIX OF THESE TRUSTEES SIT ON THE BOARD OF TRUSTEES OF RELATED ORGANIZATIONS AS FOLLOWS: STEVEN ROSENBERG SITS ON THE BOARDS FOR BOTH BAR-ILAN UNIVERSITY IN ISRAEL, INC. AND AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY. HE SPENDS 1.5-3 HOURS A WEEK ACTING AS A TRUSTEE OF EACH ORGANIZATION. 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 3390760 FMV