﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0" xmlns="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-09-09T17:54:10-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>450726326</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Gyalshen Institute for the Study of Zhang-Zhung and Tibetan Culture Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GYAL</BusinessNameControlTxt>
      <PhoneNum>8184552738</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4048 Tujunga Avenue Apt G</AddressLine1Txt>
        <CityNm>Studio City</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91604</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Mark Hammons</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>8184552738</PhoneNum>
      <SignatureDt>2026-09-09</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="IRS990EZ" softwareId="25023106" softwareVersionNum="V1.0" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.gyalshen.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>101151</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>27901</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>73242</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>8</InvestmentIncomeAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>101151</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>14000</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>109011</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>7348</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>7456</OtherExpensesTotalAmt>
      <TotalExpensesAmt>137815</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-36664</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>98025</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>61361</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>115125</BOYAmt>
        <EOYAmt>74282</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>115125</BOYAmt>
        <EOYAmt>74282</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>17099</BOYAmt>
        <EOYAmt>12920</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>98026</BOYAmt>
        <EOYAmt>61362</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Gyalshen Institute offers public teachings about the ancient Tibetan Bon spiritual tradition, and supports educational and charitable causes related to that religious community.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Provide support for the presentation of Tibetan Bon Buddhist spiritual practices, literature, and cultural history, including teaching events, meditation retreats, and ritual celebrations.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>137815</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>137815</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Joyce Asmussen</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Lhundup Gyatso</PersonNm>
        <TitleTxt>Spiritual Director/Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>95807</CompensationAmt>
        <EmployeeBenefitProgramAmt>12000</EmployeeBenefitProgramAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Robin Haaland</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Nicholas Block</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Mark Hammons</PersonNm>
        <TitleTxt>Executive Director/Treasurer/Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Mark Hammons</PersonNm>
        <USAddress>
          <AddressLine1Txt>4048 Tujunga Avenue</AddressLine1Txt>
          <AddressLine2Txt>Apt G</AddressLine2Txt>
          <CityNm>Studio City</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91604</ZIPCd>
        </USAddress>
        <PhoneNum>8184552738</PhoneNum>
      </BooksInCareOfDetail>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="25023106" softwareVersionNum="V1.0" documentName="IRS990ScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>24507</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>18799</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29495</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>27945</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27900</CurrentTaxYearAmt>
        <TotalAmt>128646</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>111599</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>91851</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>88006</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>67421</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73242</CurrentTaxYearAmt>
        <TotalAmt>432119</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>136106</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>110650</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>117501</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>95366</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>101142</CurrentTaxYearAmt>
        <TotalAmt>560765</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>560765</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>136106</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>110650</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>117501</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>95366</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>101142</CurrentTaxYearAmt>
        <TotalAmt>560765</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
  </ReturnData>
</Return>