DAYAN FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
DAYAN FOUNDATION (EIN 77-0551890)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-03-15
IRS object ID
202420759349100137
Schema version
2023v4.0
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)
Return2024-03-15T12:48:35-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN770500791PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SMH ASSOCIATES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13000 SCOTT BLVD SUITE 107AddressLine1Txt
CitySANTA CLARACityNm
State AbbreviationCAStateAbbreviationCd
ZIP95054ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

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
Phone6509412201PhoneNum

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
Signature2024-03-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJacobPersonFirstNm
Person LastDayanPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSHACHAR HADARPreparerPersonNm
PTINP00595829PTIN
Phone4087451099PhoneNum
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$10,305,371FMVAssetsEOYAmt
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$2,020InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$2,020InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$2,020InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$31,279DividendsRevAndExpnssAmt
Dividends Net Invst Incm$31,279DividendsNetInvstIncmAmt
Dividends Adj Net Incm$31,279DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$371,064NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$499,016GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$371,064CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$371,064NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$404,363TotalRevAndExpnssAmt
Total Net Invst Incm$404,363TotalNetInvstIncmAmt
Total Adj Net Incm$404,363TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,750AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,750AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$1,750AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$1,750AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$265TaxesRevAndExpnssAmt
Taxes Net Invst Incm$265TaxesNetInvstIncmAmt
Taxes Adj Net Incm$265TaxesAdjNetIncmAmt
Taxes Dsbrs Chrtbl$265TaxesDsbrsChrtblAmt
Trav Conf Meeting Rev And Expnss$11,478TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Dsbrs Chrtbl$11,478TravConfMeetingDsbrsChrtblAmt
Other Expenses Rev And Expnss$215OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$215OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm$215OtherExpensesAdjNetIncmAmt
Other Expenses Dsbrs Chrtbl$215OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$13,708TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$2,230TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$2,230TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$13,708TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$344,199ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$344,199ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$357,907TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$2,230TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$2,230TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$357,907TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$46,456ExcessRevenueOverExpensesAmt
Net Investment Income$402,133NetInvestmentIncomeAmt
Adjusted Net Income$402,133AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$1,066,869SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,241,278SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,241,278SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$2,061,087CorporateStockBOYAmt
Corporate Stock EOY$1,933,134CorporateStockEOYAmt
Corporate Stock EOYFMV$9,064,093CorporateStockEOYFMVAmt
Other Investments BOY$30,000OtherInvestmentsBOYAmt
Other Investments EOY$30,000OtherInvestmentsEOYAmt
Total Assets BOY$3,157,956TotalAssetsBOYAmt
Total Assets EOY$3,204,412TotalAssetsEOYAmt
Total Assets EOYFMV$10,305,371TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$3,157,956RetainedEarningBOYAmt
Retained Earning EOY$3,204,412RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$3,157,956TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,204,412TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$3,157,956TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,204,412TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$3,157,956TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$46,456ExcessRevenueOverExpensesAmt
Subtotal$3,204,412SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,204,412TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertySchwab XX3626 L-TPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2023-01-01AcquiredDt
Sold2023-11-11SoldDt
Gross Sales Price$499,016GrossSalesPriceAmt
Cost Or Other Basis$127,952CostOrOtherBasisAmt
Gain Or Loss$371,064GainOrLossAmt
Gains Minus Excess Or Losses$371,064GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$371,064CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$371,064NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$5,590InvestmentIncomeExciseTaxAmt
Subtotal$5,590SubtotalAmt
Tax Based On Investment Income$5,590TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$15EsPenaltyAmt
Tax Due$5,605TaxDueAmt
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)
Phone6509412201PhoneNum

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 PYfalseUndistributedIncomePYInd
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$6,715,770AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,107,401AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$7,823,171TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$7,823,171AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$117,348CashDeemedCharitableAmt
Net Vl Noncharitable Assets$7,705,823NetVlNoncharitableAssetsAmt
Minimum Investment Return$385,291MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$385,291MinimumInvestmentReturnAmt
Tax Based On Investment Income$5,590TaxBasedOnInvestmentIncomeAmt
Total Tax$5,590TotalTaxAmt
Distributable Before Adj$379,701DistributableBeforeAdjAmt
Distributable Before Ded$379,701DistributableBeforeDedAmt
Distributable As Adjusted$379,701DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$357,907ExpensesAndContributionsAmt
Qualifying Distributions$357,907QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$379,701DistributableAsAdjustedAmt
Undistributed Income PY$343,110UndistributedIncomePYAmt
Qualifying Distributions$357,907QualifyingDistributionsAmt
Applied To Year1$343,110AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$14,797AppliedToCurrentYearAmt
Undistributed Income CY$364,904UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (11 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmCountryRecipientForeignAddress/CountryCd
AMERICAN BEN GURION UNIVERSITY
1430 BRODWAY 8TH FLOORNEW YORKNY10018UNRELATEDcharitable$25,000
AMERICAN TECHNION SOCIETY
55 EAST 59TH STNEW YORKNY10022UNRELATEDcharitable$25,000
FIDF
350 Fifth Avenue Suite 2011NEW YORKNY10118UNRELATEDcharitable$60,000
Oshman Family Jewish Community Cent
3921 Fabian WayPALO ALTOCA94303UNRELATEDcharitable$156,800
World Pulse
401 NE 19th Ave Suite 2000PortlandOR97232UNRELATEDcharitable$7,000
J give friends of Ramon Foundation
42 E 69th StNew YorkNY10021UNRELATEDcharitable$25,000
OUT For Change
UNRELATEDcharitable$10,000haki 5JerusalemIS
JGIVE-Desert Stars
99 Washington Ave suite 8085-AAlbanyNY10021UNRELATEDcharitable$30,000
FINE ARTS MUSEUMS
50 HAGIWARA TEA GARDEN DRIVESAN FRANCISCOCA94118UNRELATEDcharitable$299
Precita Eyes
2981 24th stSan FranciscoCA94110UNRELATEDcharitable$5,000
Ceaser Cavez School
1221 Anderson RdDavisCA95616UNRELATEDcharitable$100
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$344,199TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$2,020RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$31,279RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$371,064RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$404,363RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$404,363TotalIncomeProducingActyAmt

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$1,750Amt
Net Investment Income$1,750NetInvestmentIncomeAmt
Adjusted Net Income$1,750AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,750DisbursementsCharitablePrpsAmt

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$25$25$25$25

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryU.S. TREASURYCategoryTxt
Amt$265Amt
Net Investment Income$265NetInvestmentIncomeAmt
Adjusted Net Income$265AdjustedNetIncomeAmt
Disbursements Charitable Prps$265DisbursementsCharitablePrpsAmt

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