2025-11-13T14:03:00+00:00 2024-12-31 440160260 Forvis Mazars LLP 135 West 50th Street New York NY 10020 990 2024-01-01 133941865 The Shalem Foundation SHAL 6467010047 1216 Broadway 2nd FL New York NY 100226601 JONATHAN MENSH ASSISTANT TREASURER 6467010047 2025-11-13 true true Aaron Shapiro P01333816 2128127000 2025-10-30 2024 2025-03-06 01:10:19Z JONATHAN MENSH 1216 Broadway 2nd FL New York NY 100226601 18523007 false X X 1997 DE TO PROMOTE AND FOSTER ZIONIST INTELLECTUAL INFRASTRUCTURE FOR THE STATE OF ISRAEL. 9 9 0 9 0 36364094 18433668 0 0 85687 64161 0 0 36449781 18497829 14123488 8461036 0 0 0 0 0 0 218750 256886 296236 14380374 8757272 22069407 9740557 27315445 37603386 1568583 1836023 25746862 35767363 TO PROMOTE AND FOSTER THE CREATION OF A ZIONIST INTELLECTUAL INFRASTRUCTURE FOR THE STATE OF ISRAEL, THE DEVELOPMENT OF A JEWISH NATIONAL CULTURE, AND THE ESTABLISHMENT AND PROMOTION OF INTELLECTUAL AND ECONOMIC LIBERTY. false false 8461036 8461036 0 PROMOTING AND FOSTERING THE CREATION OF A ZIONIST INTELLECTUAL INFRASTRUCTURE FOR THE STATE OF ISRAEL, THE DEVELOPMENT OF A JEWISH NATIONAL CULTURE, AND THE PROMOTION OF INTELLECTUAL AND ECONOMIC LIBERTY. 8461036 true true false false false false false false false true false false false false true false true false false false true true false false false false false false false false false false false false false false false false false false true false false false false false false false false false true X 9 0 0 false true IS false false false false false false false false false X 9 9 true false false false false false false true true false false false false true false true false false false false false false NY X X JONATHAN MENSH 6467010047 845 THIRD AVENUE NEW YORK NY 100226601 X DANIEL POLISAR PRESIDENT 20.0 0.0 X X 0 0 0 DAVID MESSER CHAIRMAN/TREASURER 5.0 0.0 X X 0 0 0 ELISA PALTER TRUSTEE 1.0 0.0 X 0 0 0 ISAAC APPLBAUM TRUSTEE 1.0 0.0 X 0 0 0 JED ARKIN TRUSTEE 1.0 0.0 X 0 0 0 LOUIS FRENKEL TRUSTEE 1.0 0.0 X 0 0 0 POLINA LIBERMAN TRUSTEE 1.0 0.0 X 0 0 0 YAIR SHAMIR TRUSTEE 0.5 0.0 X 0 0 0 YUDI LEVY TRUSTEE 1.0 0.0 X 0 0 0 JONATHAN MENSH ASSISTANT TREASURER 10.0 0.0 X 0 0 0 SETH GOLDSTEIN SECRETARY 15.0 0.0 X 0 0 0 0 0 0 0 false false false Daniel Gordis 440 West End Avenue Apt 12C New York NY 100240000 PROFESSIONAL SERVICES 118750 1 0 0 0 0 0 18433668 132159 18433668 0 0 0 0 0 64063 64063 0 0 25276 25178 98 0 98 98 0 0 0 0 0 18497829 0 0 64161 8461036 8461036 48300 48300 17227 17227 219025 0 275 218750 9293 9293 2391 2391 0 0 0 0 8757272 8461036 77486 218750 125485 121579 345 345 22769605 32475688 0 0 0 0 0 0 0 0 0 0 25000 25000 0 0 0 0 4395010 4980774 0 0 0 0 0 0 27315445 37603386 5584 25023 0 0 48000 0 0 0 0 0 0 0 0 0 0 0 1514999 1811000 1568583 1836023 X -143457 24875 25890319 35742488 0 0 0 0 0 0 25746862 35767363 27315445 37603386 9740557 279944 0 0 0 0 X false true true false X 8316566 7408371 9948866 8578493 18433668 52685964 0 0 8316566 7408371 9948866 8578493 18433668 52685964 19351789 33334175 80839 70953 67665 84983 64063 368503 0 8625 0 0 0 0 8625 53063092 0 0.62820 0.48283 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - 8625.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 8625.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2873000 319397 130750 3061647 2568000 414270 109270 2873000 3233000 -566180 98820 2568000 3027000 335600 129600 3233000 2965387 170902 109289 3027000 0.0 1.0 0.0 Federal Income Taxes Funds held on behalf of Shalem College 1811000 1811000 18865546 279944 105000 0 0 384944 18480602 17227 0 17227 18497829 8845045 105000 0 0 0 105000 8740045 17227 0 17227 8757272 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS SUPPORT OPERATIONS OF SHALEM COLLEGE IN ISRAEL. true Middle East and North Africa 0 0 Grantmaking SUPPORT OPERATIONS 8461036 0 0 0 0 0 0 8461036 0 8461036 Middle East and North Africa GENERAL OPERATIONAL SUPPORT 8461036 WIRE 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds THE TRUSTEES RECEIVE UPDATES ON THE USE OF FUNDS, THE OPERATION OF THE COLLEGE AND IT'S AUDITED FINANCIAL STATEMENTS, FROM THE COLLEGE'S TRUSTEES AND PARTICIPATION IN THE COLLEGE'S EXECUTIVE COMMITTEE AND BOARD OF GOVERNOR'S MEETINGS. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements MIDDLE EAST AND NORTH AFRICA-Accrual 3 132159 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of Contributions Form 990, Part VI, Line 2 Family/business relationships amongst interested persons DANIEL POLISAR, JONATHAN MENSH, AND SETH GOLDSTEIN - Business relationship Form 990, Part VI, Line 11b Review of form 990 by governing body THE DRAFT 990 IS REVIEWED BY THE ASSISTANT TREASURER PRIOR TO SUBMISSION. QUESTIONS THAT ARISE ARE ADDRESSED, IN WRITING, TO THE TAX PREPARER AND AUDITORS. Form 990, Part VI, Line 12c Conflict of interest policy THE POLICY COVERS ALL TRUSTEES AND OFFICERS, REQUIRING THEIR DECLARATION TO ABIDE BY THE POLICY AND REQUIRING DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST. IN THE EVENT OF A POSSIBLE CONFLICT OF INTEREST, THE MATTER WOULD BE DISCLOSED TO THE ATTENTION OF A TEAM OF OFFICERS AND THE CHAIRMAN WHO WOULD DETERMINE THE NATURE OF THE CONFLICT, DOCUMENT THE MATTER AND DETERMINE A COURSE OF ACTION, IF RELEVANT. Form 990, Part VI, Line 19 Required documents available to the public THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.