2026-08-17T17:06:17-05:00 2025-09-30 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 9TH FLOOR NEW YORK NY 100172013 990 2024-10-01 136192275 BAR ILAN UNIVERSITY IN ISRAEL INC BARI 2129063900 160 EAST 56TH STREET NEW YORK NY 10022 JESSICA FELDAN CHIEF EXECUTIVE OFFICER 2129063900 2026-08-17 1 1 SCOTT THOMPSETT P00741490 2125990100 2024 2025-03-06 01:10:19Z ARIE ZABAN BAR ILAN UNIV RAMAT GAN IS 5290002 458088537 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. 115 110 0 0 0 0 423511155 270359954 170478943 180126270 1998179 2543828 7118193 5058485 603106470 458088537 47299049 48281152 0 0 299862303 330664863 0 0 12728999 90967856 108300231 438129208 487246246 164977262 -29157709 770612938 890761153 340886253 411061120 429726685 479700033 X SEE SCHEDULE O 0 0 225320172 31382749 127308944 SEE SCHEDULE O 121326246 16898403 52817326 SEE SCHEDULE O 346646418 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 0 1 0 1 1 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1.00 0.00 X 0 0 0 GITTA NAGEL TRUSTEE 1.00 0.00 X 0 0 0 ADV MENACHEM MENI NEEMAN TRUSTEE 1.00 0.00 X 0 0 0 MICHAL NOY TRUSTEE 1.00 0.00 X 0 0 0 YAIR PINES TRUSTEE 1.00 0.00 X 0 0 0 MOSHE POLDHORZER TRUSTEE 1.00 0.00 X 0 0 0 GAIL PROPP TRUSTEE 1.00 2.00 X 0 0 0 IRA RENNERT TRUSTEE 1.00 1.00 X 0 0 0 LEN ROSEN TRUSTEE 1.00 0.00 X 0 0 0 STEVEN ROSENBERG TRUSTEE 1.50 4.50 X 0 0 0 PETER RZEPKA TRUSTEE 1.00 1.00 X 0 0 0 YEHOSHUA SALTI TRUSTEE 1.00 0.00 X 0 0 0 ZIPORA SCHORR TRUSTEE 1.00 0.00 X 0 0 0 JAY SCHOTTENSTEIN TRUSTEE 1.00 1.00 X 0 0 0 DAVID SCHWARTZ TRUSTEE 1.00 0.00 X 0 0 0 AVI SHAKED TRUSTEE 1.00 0.00 X 0 0 0 CARMEL SHAMA-HA'COHEN TRUSTEE 1.00 0.00 X 0 0 0 MEIR SHAMIR TRUSTEE 1.00 0.00 X 0 0 0 DR EHUD SHAPIRA TRUSTEE 1.00 0.00 X 0 0 0 AMIKAM SHORER TRUSTEE 1.00 0.00 X 0 0 0 PROF YEHUDA SKORNIK TRUSTEE 1.00 0.00 X 0 0 0 ELIO MOTI SONNENFELD TRUSTEE 1.00 0.00 X 0 0 0 RONNIE STERN TRUSTEE 1.00 3.00 X 0 0 0 ADV ASGAD STERN TRUSTEE 1.00 0.00 X 0 0 0 NORMAN STERNTHAL TRUSTEE 1.00 0.00 X 0 0 0 SHALE STILLER TRUSTEE 1.00 1.00 X 0 0 0 DR DEBORAH STRASSBURGER TRUSTEE 1.00 0.00 X 0 0 0 MOSHAEL J STRAUS TRUSTEE 1.00 1.00 X 0 0 0 TSURI TAMAM TRUSTEE 1.00 0.00 X 0 0 0 ELLIOT TANNENBAUM TRUSTEE 1.00 0.00 X 0 0 0 AYELET TOREM TRUSTEE 1.00 0.00 X 0 0 0 DR YORAM WALFISH TRUSTEE 1.00 0.00 X 0 0 0 GIL WEIL TRUSTEE 1.00 0.00 X 0 0 0 MORRY WEISS TRUSTEE 1.00 0.00 X 0 0 0 ZEEV WOREMBRAND TRUSTEE 1.00 0.00 X 0 0 0 PROF YIZAK YOHAI TRUSTEE 1.00 0.00 X 0 0 0 PROF ARIEL BENDOR EX OFFICIO TRUSTEE 1.00 0.00 X 0 0 0 PROF HAIM COHEN EX OFFICIO TRUSTEE 1.00 0.00 X 0 0 0 PROF ARIE REICH EX OFFICIO TRUSTEE 1.00 0.00 X 0 0 0 PROF ELIEZER SHLOSBERG EX OFFICIO TRUSTEE 1.00 0.00 X 0 0 0 PROF EPHRAIM ZEHAVI EX OFFICIO TRUSTEE (THRU 09/30/2025) 1.00 0.00 X 0 0 0 CHAIR OF THE STUDENT UNION EX OFFICIO TRUSTEE 1.00 0.00 X 0 0 0 CHAIR OF THE ALUMNI ASSOC 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 ALICE SCHOENFELD 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 PROFESSOR ARIE ZABAN PRESIDENT/EX OFFICIO TRUSTEE 40.00 0.00 X X 306154 0 78723 ZOHAR YINON CEO/EX OFFICIO TRUSTEE 40.00 0.00 X X 287067 0 54861 PROFESSOR AMNON ALBECK RECTOR/EX OFFICIO TRUSTEE 40.00 0.00 X X 268164 0 72578 YARON SHAVTAL VP FOR RESEARCH 40.00 0.00 X 243651 0 60235 ARNON ZAIT CHIEF FINANCIAL OFFICER 40.00 0.00 X 213125 0 39700 IDO KANTER FACULTY MBR. IN FACULTY OF PHYSICS 40.00 0.00 X 230406 0 59610 OMREE KOREN FACULTY OF MEDICINE 40.00 0.00 X 226089 0 59829 YITZHAK MASTAI FACULTY MBR. IN FACULTY OF CHEMISTRY 40.00 0.00 X 240975 0 60993 SARIT KRAUS DEAN OF FACULTY OF EXACT SCIENCES 40.00 0.00 X 271517 0 68579 EHUD BENIN FACULTY OF LIFE SCIENCES 40.00 0.00 X 235919 0 60055 2523067 0 615163 443 0 1 0 INTERUNIVERSITY COMPUTING CENTER KLAUZNER 16 TEL AVIV IS 61394 LIBRARY INFO. SERVICES 6536144 KEN HATOR HANDASA PN 87 SHILAT IS 73188 CONSTRUCTION SERVICES 4626519 ANTOLY BUILDING AND ENGINEERING LTD HAGY 30 YOKNEAM IS 2069200 CONSTRUCTION SERVICES 3333708 YM CONSULTING SERVICES LTD KRINITZI 5 RAMAT GAN IS 52453 TEACHING SERVICES 1834002 KLASICAT HASHIPUTS LTD HASHAR 11 MAZOR IS 7316000 CONSTRUCTION SERVICES 1814480 244 X 13841698 249031788 7486468 270359954 STUDENT TUIT. & EDUC. RESEARCH 900099 123969345 123969345 RESEARCH INCOME 611710 52817326 52817326 ANCILLARY STUDENT SERVICES 611710 3339599 3339599 180126270 1089731 1089731 336597 336597 1372192 0 1372192 1372192 1372192 1454097 0 1454097 1454097 1454097 MISCELLANEOUS INCOME 900099 3069199 3069199 EXPENSE REIMBURSEMENTS (SUBSID.) 900099 280497 280497 3349696 458088537 180126270 0 7602313 X 48281152 48281152 1624257 1136980 487277 245548397 171883878 73664519 6914254 4839978 2074276 59800021 41860015 17940006 16777934 11744554 5033380 1852683 1296878 555805 1458024 1020617 437407 6421420 4494994 1926426 8268774 5788142 2480632 5872207 4110545 1761662 54977 38484 16493 6500000 6500000 5860146 4102102 1758044 1539368 1077558 461810 RESEARCH EXP/STUD. SVCS 35089067 24562347 10526720 REPAIRS & MAINTENANCE 9430313 6601219 2829094 VAR. FUNDRAISING COSTS 6228999 6228999 CLEANING EXPENSES 3690500 2583350 1107150 16033753 11223625 4810128 487246246 346646418 127870829 12728999 39956065 22923927 12061186 15664159 17115633 24144262 118329 108029 90027 98153 1196226 2091747 232504665 39803633 157711321 192701032 537534771 627669408 1647439 1829006 2751752 3086748 430189 444682 770612938 890761153 182728571 211922656 19693261 23032254 138464421 176106210 340886253 411061120 X 0 0 0 0 429726685 479700033 429726685 479700033 770612938 890761153 X -29157709 46533069 32597988 X 0 1 X 1 0 X 253289436 265833937 313042260 423511155 270359954 1526036742 253289436 265833937 313042260 423511155 270359954 1526036742 1526036742 26041621 8061596 1502878 2456314 1426328 39488737 20587632 5762930 3979016 4797084 3349696 38476358 1604001837 840759676 0.95140 0.94880 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 9,529,359. 2021 AMOUNT: $ 2,814,277. 2022 AMOUNT: $ 3,703,461. 2023 AMOUNT: $ 4,527,751. 2024 AMOUNT: $ 3,069,199. LIGHT RAIL CONSTRUCTION - 2020 AMOUNT: $ 11,058,273. 2021 AMOUNT: $ 2,644,637. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 0. EXPENSE REIMBURSEMENTS - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 304,016. 2022 AMOUNT: $ 275,555. 2023 AMOUNT: $ 269,333. 2024 AMOUNT: $ 280,497. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 150029442 187330 6345264 361791 156200245 140825129 3339623 6105930 241240 150029442 135169039 183021 5497192 24123 140825129 133195289 714643 1259107 135169039 122236517 -39678 11225356 226906 133195289 0.13150 0.65100 0.21750 0 0 178547179 4315761 174231418 53957486 35487872 18469614 192701032 RETIREMENT BENEFIT OBLIGATION 176106210 176106210 509708975 46533069 18929067 65462136 444246839 13841698 13841698 458088537 480746246 0 480746246 6500000 6500000 487246246 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 09/30/2024 ENDOWMENT BALANCE AT THE SAME RATE THAT WAS USED LAST YEAR. TO ACHIEVE THE PROPER CONVERSION OF THE ENDOWMENT'S ENDING BALANCE AT 09/30/2025, 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: AMOUNT RELEASED FROM RESTRICTION FOR INVESTMENT IN FIXED ASSETS 10,264,792. DONATIONS DESIGNATED TO CLOSE BUDGETS 4,738,718. INCOME-REDUCING OBLIGATION 3,925,557. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTIONS FROM RELATED ORGANIZATIONS 13,841,698. PART XII, LINE 4B - OTHER ADJUSTMENTS: PAYMENTS TO AFFILIATES 6,500,000. 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 7773 PROGRAM SERVICES EDUCATION/RESEARCH 438965094 MIDDLE EAST AND NORTH AFRICA 0 0 INVESTMENTS 627669408 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING 48281152 1 7773 0 0 1 7773 1114915654 0 1114915654 STUDENT SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA 0 23532934 WIRE TRANSFER MASTERS DEGREE SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA 0 24748218 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 2024/2025 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 PROFESSOR ARIE ZABAN PRESIDENT/EX OFFICIO TRUSTEE 306154 0 0 0 0 0 0 0 78723 0 384877 0 0 0 ZOHAR YINON CEO/EX OFFICIO TRUSTEE 287067 0 0 0 0 0 0 0 54861 0 341928 0 0 0 PROFESSOR AMNON ALBECK RECTOR/EX OFFICIO TRUSTEE 268164 0 0 0 0 0 0 0 72578 0 340742 0 0 0 SARIT KRAUS DEAN OF FACULTY OF EXACT SCIENCES 271517 0 0 0 0 0 0 0 68579 0 340096 0 0 0 YARON SHAVTAL VP FOR RESEARCH 243651 0 0 0 0 0 0 0 60235 0 303886 0 0 0 YITZHAK MASTAI FACULTY MBR. IN FACULTY OF CHEMISTRY 240975 0 0 0 0 0 0 0 60993 0 301968 0 0 0 EHUD BENIN FACULTY OF LIFE SCIENCES 235919 0 0 0 0 0 0 0 60055 0 295974 0 0 0 IDO KANTER FACULTY MBR. IN FACULTY OF PHYSICS 230406 0 0 0 0 0 0 0 59610 0 290016 0 0 0 OMREE KOREN FACULTY OF MEDICINE 226089 0 0 0 0 0 0 0 59829 0 285918 0 0 0 ARNON ZAIT CHIEF FINANCIAL OFFICER 213125 0 0 0 0 0 0 0 39700 0 252825 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 7,773 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 ISRAEL'S LEADING COMPREHENSIVE RESEARCH UNIVERSITIES, ADVANCING EXCELLENCE IN TEACHING, RESEARCH, AND SCHOLARSHIP ACROSS A BROAD RANGE OF DISCIPLINES. THE UNIVERSITY INTEGRATES ACADEMIC INNOVATION WITH JEWISH VALUES AND A COMMITMENT TO STRENGTHENING ISRAELI SOCIETY, FOSTERING SCIENTIFIC DISCOVERY, TECHNOLOGICAL ADVANCEMENT, AND LEADERSHIP IN THE SCIENCES, HEALTH PROFESSIONS, HUMANITIES, SOCIAL SCIENCES, LAW, ENGINEERING, EDUCATION, AND JEWISH STUDIES. THROUGH A DIVERSE AND INCLUSIVE ACADEMIC COMMUNITY, BAR-ILAN PREPARES STUDENTS TO MAKE MEANINGFUL CONTRIBUTIONS TO ISRAEL AND THE GLOBAL COMMUNITY WHILE PROMOTING DIALOGUE, MUTUAL RESPECT, AND THE PURSUIT OF KNOWLEDGE. FORM 990, PART III - PROGRAM SERVICE, LINE 4A BAR-ILAN UNIVERSITY IS A LEADING COMPREHENSIVE RESEARCH UNIVERSITY DEDICATED TO ADVANCING EDUCATION, SCIENTIFIC DISCOVERY, INNOVATION, AND PUBLIC SERVICE. THROUGH ITS FACULTIES, SCHOOLS, ACADEMIC DEPARTMENTS, RESEARCH INSTITUTES, AND INTERDISCIPLINARY CENTERS, THE UNIVERSITY PROVIDES UNDERGRADUATE, GRADUATE, DOCTORAL, AND PROFESSIONAL EDUCATION ACROSS A BROAD SPECTRUM OF DISCIPLINES, INCLUDING MEDICINE, ENGINEERING, LAW, LIFE SCIENCES, EXACT SCIENCES, SOCIAL SCIENCES, EDUCATION, HUMANITIES, AND JEWISH STUDIES. THE UNIVERSITY PREPARES STUDENTS TO BECOME LEADERS, RESEARCHERS, EDUCATORS, HEALTHCARE PROFESSIONALS, ENTREPRENEURS, AND PUBLIC SERVANTS WHO CONTRIBUTE TO THE ADVANCEMENT OF ISRAEL AND THE GLOBAL COMMUNITY. CENTRAL TO THE UNIVERSITY'S MISSION IS THE INTEGRATION OF ACADEMIC EXCELLENCE WITH JEWISH VALUES, ETHICAL LEADERSHIP, AND SOCIAL RESPONSIBILITY. BAR-ILAN FOSTERS A DIVERSE ACADEMIC ENVIRONMENT THAT BRINGS TOGETHER INDIVIDUALS FROM VARIED BACKGROUNDS AND PERSPECTIVES, ENCOURAGING INTELLECTUAL INQUIRY, CRITICAL THINKING, COLLABORATION, AND MUTUAL RESPECT. THROUGH SCHOLARSHIPS, ACADEMIC SUPPORT PROGRAMS, AND COMMUNITY PARTNERSHIPS, THE UNIVERSITY EXPANDS ACCESS TO HIGHER EDUCATION AND PROMOTES EDUCATIONAL OPPORTUNITY FOR STUDENTS FROM HISTORICALLY UNDERSERVED AND UNDERREPRESENTED POPULATIONS. THE UNIVERSITY CONDUCTS SIGNIFICANT BASIC AND APPLIED RESEARCH ADDRESSING CHALLENGES OF NATIONAL AND GLOBAL IMPORTANCE. FACULTY MEMBERS, RESEARCHERS, AND STUDENTS ENGAGE IN MULTIDISCIPLINARY RESEARCH AND INNOVATION IN AREAS SUCH AS HEALTH AND MEDICINE, ARTIFICIAL INTELLIGENCE, DATA SCIENCE, ENGINEERING, CYBERSECURITY, SUSTAINABILITY, ENERGY, SOCIAL POLICY, JEWISH STUDIES, AND THE HUMANITIES. THROUGH COLLABORATIONS WITH GOVERNMENTAL AGENCIES, HEALTHCARE SYSTEMS, INDUSTRY PARTNERS, RESEARCH INSTITUTIONS, AND INTERNATIONAL ACADEMIC ORGANIZATIONS, BAR-ILAN ADVANCES KNOWLEDGE, DEVELOPS INNOVATIVE SOLUTIONS, AND CONTRIBUTES TO ECONOMIC DEVELOPMENT, TECHNOLOGICAL PROGRESS, AND SOCIETAL WELL-BEING. THE UNIVERSITY'S EDUCATIONAL AND RESEARCH ACTIVITIES STRENGTHEN ISRAEL'S ACADEMIC AND SCIENTIFIC LEADERSHIP WHILE GENERATING BENEFITS THAT EXTEND WORLDWIDE. BAR-ILAN UNIVERSITY IN NUMBERS: - APPROXIMATELY 22,000 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 HUNDREDS OF THOUSANDS OF ALUMNI AND HUNDREDS OF RETURNING SCIENTISTS - 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 RESEARCH GRANTS - BAR-ILAN UNIVERSITY HAS 26 LIBRARIES, WITH OVER 1 MILLION TITLES AND ACCESS TO DOZENS OF ELECTRONIC DATABASES FORM 990, PART III - PROGRAM SERVICE, LINE 4B BAR-ILAN UNIVERSITY CONDUCTS ADVANCED BASIC, APPLIED, AND TRANSLATIONAL RESEARCH DESIGNED TO EXPAND HUMAN KNOWLEDGE AND ADDRESS COMPLEX CHALLENGES FACING ISRAEL AND THE GLOBAL COMMUNITY. THROUGH ITS RESEARCH INSTITUTES, LABORATORIES, MULTIDISCIPLINARY CENTERS, AND ACADEMIC FACULTIES, THE UNIVERSITY SUPPORTS SCIENTIFIC DISCOVERY AND INNOVATION IN FIELDS INCLUDING MEDICINE, HEALTH SCIENCES, ARTIFICIAL INTELLIGENCE, DATA SCIENCE, ENGINEERING, NANOTECHNOLOGY, QUANTUM SCIENCE, CYBERSECURITY, SUSTAINABILITY, ENERGY, SOCIAL SCIENCES, JEWISH STUDIES, AND THE HUMANITIES. THE UNIVERSITY'S RESEARCH ACTIVITIES FOSTER COLLABORATION AMONG FACULTY, STUDENTS, INDUSTRY PARTNERS, HEALTHCARE INSTITUTIONS, GOVERNMENTAL AGENCIES, AND INTERNATIONAL ACADEMIC ORGANIZATIONS TO ACCELERATE THE DEVELOPMENT OF PRACTICAL SOLUTIONS TO PRESSING SOCIETAL CHALLENGES. THE UNIVERSITY PROMOTES INTERDISCIPLINARY RESEARCH THAT BRIDGES TRADITIONAL ACADEMIC BOUNDARIES AND TRANSLATES SCIENTIFIC DISCOVERIES INTO REAL-WORLD APPLICATIONS. FACULTY MEMBERS AND RESEARCHERS ENGAGE IN GROUNDBREAKING WORK AIMED AT ADVANCING HEALTHCARE, IMPROVING QUALITY OF LIFE, STRENGTHENING ECONOMIC DEVELOPMENT, ENHANCING TECHNOLOGICAL INNOVATION, AND ADDRESSING ISSUES OF PUBLIC POLICY AND SOCIAL WELFARE. RESEARCH INITIATIVES INCLUDE EFFORTS TO ADVANCE MEDICAL TREATMENTS AND HEALTH OUTCOMES, DEVELOP EMERGING TECHNOLOGIES, STRENGTHEN CYBERSECURITY AND DATA ANALYTICS CAPABILITIES, AND EXPAND UNDERSTANDING OF HUMAN CULTURE, HISTORY, ETHICS, AND SOCIETY. CONSISTENT WITH ITS MISSION OF INTEGRATING ACADEMIC EXCELLENCE WITH SERVICE TO SOCIETY, BAR-ILAN UNIVERSITY INVESTS IN RESEARCH INFRASTRUCTURE, INNOVATION ECOSYSTEMS, RESEARCH TRAINING, AND INTERNATIONAL COLLABORATIONS THAT SUPPORT THE NEXT GENERATION OF SCIENTISTS AND SCHOLARS. THROUGH THESE ACTIVITIES, THE UNIVERSITY CONTRIBUTES TO SCIENTIFIC ADVANCEMENT, PROMOTES INNOVATION AND ENTREPRENEURSHIP, SUPPORTS EVIDENCE-BASED SOLUTIONS TO GLOBAL CHALLENGES, AND STRENGTHENS ISRAEL'S LEADERSHIP IN RESEARCH AND HIGHER EDUCATION. 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 110 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. SEVERAL BOARD TRUSTEES MEMBERS ARE IDENTIFIED AS EITHER COUNCIL OF FOUNDERS OR COUNCIL OF TRUSTEES MEMBERS. COUNCIL OF TRUSTEES COMPRISES ISRAELI RESIDENTS AND PROFESSIONALS AND "IN THE PERIODS BETWEEN THE BOARD OF TRUSTEES MEETINGS, IT SERVES AS THE REPRESENTATIVE OF THE BOARD OF TRUSTEES TO FULFILL ITS DUTIES AND RESPONSIBILITIES, EXCEPT FOR THOSE THAT CANNOT BE TRANSFERRED ACCORDING TO LAW. THE COUNCIL OF FOUNDERS IS AN HONORARY AND ADVISORY BODY CONSISTING OF MAJOR SUPPORTERS AND COMMUNITY LEADERS WHO ASSIST BAR-ILAN UNIVERSITY IN ADVANCING ITS EDUCATIONAL AND CHARITABLE MISSION. THE COUNCIL PROMOTES PHILANTHROPIC SUPPORT, SERVES AS AMBASSADORS FOR THE UNIVERSITY, AND PROVIDES STRATEGIC ADVICE TO UNIVERSITY LEADERSHIP. THE COUNCIL OF FOUNDERS DOES NOT POSSESS GOVERNING AUTHORITY AND OPERATES SEPARATELY FROM THE UNIVERSITY'S BOARD OF TRUSTEES. 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 110 MEMBERS THAT MAY VOTE ON UNIVERSITY MATTERS. THOSE INDIVIDUALS REPORTED AS HONORARY MEMBERS DO NOT HAVE VOTING POWERS. THE UNIVERSITY HAS A COUNCIL CONSISTING OF ELECTED FOUNDERS AND TEN 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 $46,533,069 HAS BEEN REPORTED IN PART XI, LINE 5 AS UNREALIZED GAINS ON INVESTMENTS. FORM 990, PART VIII, LINE 11 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 $6.5 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 26,620,494. PAYMENT TO AMERICAN FRIENDS OF BAR ILAN UNIVERSITY 6,500,000. FOREIGN CURRENCY ADJUSTMENT -522,506. 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 13841698 COST AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY M 6500000 COST AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY R 6500000 COST