DAYAN FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
DAYAN FOUNDATION (EIN 77-0551890)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-29
IRS object ID
202641499349100914
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-29T12:35:24-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN332818029PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SMH AssociatesBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13080 Olcott St Ste A205AddressLine1Txt
CitySanta ClaraCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95054ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN770551890EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE DAYAN FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlDAYABusinessNameControlTxt
Phone4083165127PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line112606 VIA VENTANA WAYAddressLine1Txt
CityLOS ALTOS HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94022ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJACOB DAYANPersonNm
Person TitleDirectorPersonTitleTxt
Phone4083165127PhoneNum
Signature2026-05-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERTO C SEE JRPreparerPersonNm
PTINP00951626PTIN
Phone4083849475PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$13,540,286FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$203InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$203InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$203InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$27,693DividendsRevAndExpnssAmt
Dividends Net Invst Incm$27,693DividendsNetInvstIncmAmt
Dividends Adj Net Incm$27,693DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$539,093NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$635,057GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$539,093CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$566,989TotalRevAndExpnssAmt
Total Net Invst Incm$566,989TotalNetInvstIncmAmt
Total Adj Net Incm$27,896TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,940AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,940AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$1,940AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$1,940AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$6,579TaxesRevAndExpnssAmt
Taxes Net Invst Incm$6,579TaxesNetInvstIncmAmt
Taxes Adj Net Incm$6,579TaxesAdjNetIncmAmt
Taxes Dsbrs Chrtbl$6,579TaxesDsbrsChrtblAmt
Trav Conf Meeting Rev And Expnss$46,093TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Dsbrs Chrtbl$30,403TravConfMeetingDsbrsChrtblAmt
Other Expenses Rev And Expnss$265OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$265OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm$265OtherExpensesAdjNetIncmAmt
Other Expenses Dsbrs Chrtbl$265OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$54,877TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$8,784TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$8,784TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$39,187TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$479,910ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$479,910ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$534,787TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$8,784TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$8,784TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$519,097TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$32,202ExcessRevenueOverExpensesAmt
Net Investment Income$558,205NetInvestmentIncomeAmt
Adjusted Net Income$19,112AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$1,175,000SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,303,166SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,303,166SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$1,885,504CorporateStockBOYAmt
Corporate Stock EOY$1,789,540CorporateStockEOYAmt
Corporate Stock EOYFMV$12,207,120CorporateStockEOYFMVAmt
Other Investments BOY$30,000OtherInvestmentsBOYAmt
Other Investments EOY$30,000OtherInvestmentsEOYAmt
Other Assets EOYFMV$30,000OtherAssetsEOYFMVAmt
Total Assets BOY$3,090,504TotalAssetsBOYAmt
Total Assets EOY$3,122,706TotalAssetsEOYAmt
Total Assets EOYFMV$13,540,286TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$3,090,504RetainedEarningBOYAmt
Retained Earning EOY$3,122,706RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$3,090,504TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,122,706TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$3,090,504TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,122,706TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$3,090,504TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$32,202ExcessRevenueOverExpensesAmt
Subtotal$3,122,706SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,122,706TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
3000 Schwab XX3626 L-T - AMDP2001-01-232025-10-06$635,056$95,964$539,092$539,092
Capital Gain Dividends$1
FieldValueIRS element (for citing)
Capital Gain Net Income$539,093CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$7,759InvestmentIncomeExciseTaxAmt
Subtotal$7,759SubtotalAmt
Tax Based On Investment Income$7,759TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$17EsPenaltyAmt
Tax Due$7,776TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1RIVKA DAYANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4083165127PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line112606 VIA VENTANA WAYAddressLine1Txt
CityLOS ALTOS HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94022ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYYes (true)UndistributedIncomePYInd
Undistributed Income PY12024UndistributedIncomePY1Yr
Undistr Incm Sect4942a2 Not AppYes (true)UndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
RIVKA DAYAN
12606 VIA VENTANA WAYLOS ALTOS HILLSCA94022President & CEO1.00$0
JONATHAN DAYAN
12606 VIA VENTANA WAYLOS ALTOS HILLSCA94022Director0.00$0
JACOB DAYAN
12606 VIA VENTANA WAYLOS ALTOS HILLSCA94022Director1.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$9,727,260AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,239,083AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$10,966,343TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$10,966,343AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$164,495CashDeemedCharitableAmt
Net Vl Noncharitable Assets$10,801,848NetVlNoncharitableAssetsAmt
Minimum Investment Return$540,092MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$540,092MinimumInvestmentReturnAmt
Tax Based On Investment Income$7,759TaxBasedOnInvestmentIncomeAmt
Total Tax$7,759TotalTaxAmt
Distributable Before Adj$532,333DistributableBeforeAdjAmt
Distributable Before Ded$532,333DistributableBeforeDedAmt
Distributable As Adjusted$532,333DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$519,097ExpensesAndContributionsAmt
Qualifying Distributions$519,097QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$532,333DistributableAsAdjustedAmt
Undistributed Income PY$528,112UndistributedIncomePYAmt
Qualifying Distributions$519,097QualifyingDistributionsAmt
Applied To Year1$519,097AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Taxable2$9,015Taxable2Amt
Undistributed Income CY$532,333UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
AMERICAN BEN GURION UNIVERSITY
1430 BRODWAY 8TH FLOORNEW YORKNY10018UNRELATEDPOFcharitable$225,000
AMERICAN TECHNION SOCIETY
55 EAST 59TH STNEW YORKNY10022UNRELATEDPOFcharitable$25,000
Oshman Family Jewish Community Cent
3921 Fabian WayPALO ALTOCA94303UNRELATEDPOFcharitable$200,000
PEF Israel Endowment Funds Inc
630 Third Ave Ste 1501New YorkNY10017UNRELATEDPOFcharitable$3,550
JGIVE-FRIEND OF ASOR
7272 Greenville AveDallasTX75231UNRELATEDPOFcharitable$10,000
AFTAU
8 West 40th Street 8th floorNew YorkNY10018UNRELATEDPOFCHARITABLE$5,000
NIVA
209 WEST 29TH STREET 262NEW YORKNY10001UNRELATEDPOFCHARITABLE$5,000
HILLEL SD
5998 ALCALA PARKSAN DIEGOCA92110UNRELATEDPOFCHARITABLE$1,360
SOUTH PENINSULA HEBREW DAY SCHOOL
1030 ASTORIA DRSUNNYVALECA94087UNRELATEDPOFCHARITABLE$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$479,910TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$203RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$27,693RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$1UnrelatedBusinessTaxblIncmAmt
Related Or Exempt Function Incm$539,092RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$1UnrelatedBusinessTaxblIncmAmt
Related Or Exempt Function Incm$566,988RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$566,989TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryTAX RELATED WORKCategoryTxt
Amt$1,940Amt
Net Investment Income$1,940NetInvestmentIncomeAmt
Adjusted Net Income$1,940AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,940DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
CC fees$190$190$190$190
fees$75$75$75$75

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryU.S. TREASURYCategoryTxt
Amt$6,579Amt
Net Investment Income$6,579NetInvestmentIncomeAmt
Adjusted Net Income$6,579AdjustedNetIncomeAmt
Disbursements Charitable Prps$6,579DisbursementsCharitablePrpsAmt

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