SHALEM FOUNDATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: SHALEM FOUNDATION (EIN 13-3941865)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2024-04-02
IRS object ID: 202410939349300911
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-04-02T14:24:50-05:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	FORVIS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1155 Avenue of the Americas 1200	AddressLine1Txt
City	New York	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10036	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	133941865	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE SHALEM FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% JONATHAN MENSH	InCareOfNm
Business Name Control	SHA	BusinessNameControlTxt
Phone	6467010047	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	845 THIRD AVENUE Suite 6TH FL	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	100226601	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JONATHAN MENSH	PersonNm
Person Title	ASSISTANT TREASURER	PersonTitleTxt
Phone	6467010047	PhoneNum
Signature	2024-01-25	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JONATHAN	PersonFirstNm
Person Last	MENSH	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Aaron Shapiro	PreparerPersonNm
PTIN	P01333816	PTIN
Phone	2128674000	PhoneNum
Preparation	2024-01-25	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JONATHAN MENSH	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	845 THIRD AVENUE	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	100226601	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$10,016,531	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1997	FormationYr
Legal Domicile State	DE	LegalDomicileStateCd
Activity Or Mission	TO PROMOTE AND FOSTER ZIONIST INTELLECTUAL INFRASTRUCTURE FOR THE STATE OF ISRAEL.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$7,408,371	PYContributionsGrantsAmt
CY Contributions Grants	$9,948,866	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$70,953	PYInvestmentIncomeAmt
CY Investment Income	$67,665	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$7,479,324	PYTotalRevenueAmt
CY Total Revenue	$10,016,531	CYTotalRevenueAmt
PY Grants And Similar Paid	$8,744,722	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$9,482,496	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$200,000	CYTotalFundraisingExpenseAmt
PY Other Expenses	$134,060	PYOtherExpensesAmt
CY Other Expenses	$258,056	CYOtherExpensesAmt
PY Total Expenses	$8,878,782	PYTotalExpensesAmt
CY Total Expenses	$9,740,552	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,399,458	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$275,979	CYRevenuesLessExpensesAmt
Total Assets BOY	$6,111,704	TotalAssetsBOYAmt
Total Assets EOY	$5,595,639	TotalAssetsEOYAmt
Total Liabilities BOY	$1,333,173	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,259,270	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,778,531	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,336,369	NetAssetsOrFundBalancesEOYAmt
Mission	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.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$9,482,496	ExpenseAmt
Grant	$9,482,496	GrantAmt
Desc	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.	Desc
Total Program Service Expenses	$9,482,496	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	Yes (true)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	Yes (true)	ForeignFinancialAccountInd
Foreign Country	IS	ForeignCountryCd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JONATHAN MENSH	PersonNm
Phone	6467010047	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	845 THIRD AVENUE 6TH FLOOR	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	100226601	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DANIEL POLISAR
PRESIDENT	20.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
DAVID MESSER
CHAIRMAN/TREASURER	5.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
ELISA PALTER
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
POLINA LIBERMAN
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
LOUIS FRENKEL
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
ISAAC APPLBAUM
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
YAIR SHAMIR
TRUSTEE	0.5	0.0	Yes (X)		$0	$0	$0
YUDI LEVY
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
JED ARKIN
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
JONATHAN MENSH
ASSISTANT TREASURER	10.0	0.0		Yes (X)	$0	$0	$0
SETH GOLDSTEIN
SECRETARY	15.0	0.0		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$9,948,866	AllOtherContributionsAmt
Noncash Contributions	$24,912	NoncashContributionsAmt
Total Contributions	$9,948,866	TotalContributionsAmt
Total Program Service Revenue	$0	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$67,665	TotalRevenueColumnAmt
Exclusion	$67,665	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,016,531	TotalRevenueColumnAmt
Exclusion	$67,665	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$9,482,496	TotalAmt
Program Services	$9,482,496	ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,952	TotalAmt
Management And General	$1,952	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$18,080	TotalAmt
Management And General	$18,080	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$14,437	TotalAmt
Management And General	$14,437	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$207,932	TotalAmt
Management And General	$7,932	ManagementAndGeneralAmt
Fundraising	$200,000	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,770	TotalAmt
Management And General	$6,770	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,412	TotalAmt
Management And General	$1,412	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$777	TotalAmt
Management And General	$777	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$6,696	TotalAmt
Management And General	$6,696	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,740,552	TotalAmt
Program Services	$9,482,496	ProgramServicesAmt
Management And General	$58,056	ManagementAndGeneralAmt
Fundraising	$200,000	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$126,828	BOYAmt
EOY	$56,453	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$345	BOYAmt
EOY	$345	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,385,484	BOYAmt
EOY	$1,729,817	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$27,373	BOYAmt
EOY	$24,566	EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$4,571,674	BOYAmt
EOY	$3,784,458	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,111,704	BOYAmt
EOY	$5,595,639	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$723	BOYAmt
EOY	$0	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$48,000	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,332,450	BOYAmt
EOY	$1,211,270	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,333,173	BOYAmt
EOY	$1,259,270	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$873,784	BOYAmt
EOY	$184,199	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,652,315	BOYAmt
EOY	$4,152,170	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,778,531	BOYAmt
EOY	$4,336,369	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,111,704	BOYAmt
EOY	$5,595,639	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$275,979	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$718,141	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,539,879	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,434,897	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,316,566	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,408,371	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,948,866	CurrentTaxYearAmt
Total	$38,648,579	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,539,879	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,434,897	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,316,566	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,408,371	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,948,866	CurrentTaxYearAmt
Total	$38,648,579	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$21,492,682	SubstantialContributorsTotAmt
Public Support Total170	$17,155,897	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$67,981	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$64,660	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$80,839	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$70,953	CurrentTaxYearMinus1YearAmt
Current Tax Year	$67,665	CurrentTaxYearAmt
Total	$352,098	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$8,625	CurrentTaxYearMinus2YearsAmt
Total	$8,625	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$39,009,302	TotalSupportAmt
Public Support CY170	0.43979	PublicSupportCY170Pct
Public Support PY170	0.50926	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$3,233,000	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$566,180	InvestmentEarningsOrLossesAmt
Other Expenditures	$98,820	OtherExpendituresAmt
End Year Balance	$2,568,000	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$3,027,000	BeginningYearBalanceAmt
Investment Earnings Or Losses	$335,600	InvestmentEarningsOrLossesAmt
Other Expenditures	$129,600	OtherExpendituresAmt
End Year Balance	$3,233,000	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,965,387	BeginningYearBalanceAmt
Investment Earnings Or Losses	$170,902	InvestmentEarningsOrLossesAmt
Other Expenditures	$109,289	OtherExpendituresAmt
End Year Balance	$3,027,000	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,771,174	BeginningYearBalanceAmt
Investment Earnings Or Losses	$194,213	InvestmentEarningsOrLossesAmt
End Year Balance	$2,965,387	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,832,825	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$61,651	InvestmentEarningsOrLossesAmt
End Year Balance	$2,771,174	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Land		LandGrp
Buildings		BuildingsGrp
Leasehold Improvements		LeaseholdImprovementsGrp
Equipment		EquipmentGrp
Other Land Buildings		OtherLandBuildingsGrp
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	FUNDS HELD ON BEHALF OF SHALEM COLLEGE	Desc
Amt	$1,211,270	Amt

Field	Value	IRS element (for citing)
Total Liability	$1,211,270	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$9,391,037	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$718,141	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$107,084	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	-$611,057	RevenueNotReportedAmt
Revenue Subtotal	$10,002,094	RevenueSubtotalAmt
Investment Expenses Not Incld	$14,437	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$14,437	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$10,016,531	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$9,833,199	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$107,084	DonatedServicesUseFcltsAmt
Expenses Not Reported	$107,084	ExpensesNotReportedAmt
Expenses Subtotal	$9,726,115	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$14,437	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$14,437	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$9,740,552	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE D, PART V, LINE 4	ENDOWMENT FUNDS SUPPORT OPERATIONS OF SHALEM COLLEGE IN ISRAEL.
SCHEDULE D, PART X, LINE 2	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 F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	Middle East and North Africa	RegionTxt
Offices	0	OfficesCnt
Employee	0	EmployeeCnt
Type Of Activities Conducted	Grantmaking	TypeOfActivitiesConductedTxt
Region Total Expenditures	$9,482,496	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$9,482,496	SubtotalSpentAmt
Total Spent	$9,482,496	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

Field	Value	IRS element (for citing)
Region	Middle East and North Africa	RegionTxt
Purpose Of Grant	GENERAL OPERATING SUPPORT	PurposeOfGrantTxt
Cash Grant	$9,482,496	CashGrantAmt
Manner Of Cash Disbursement	wire	MannerOfCashDisbursementTxt

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE F, PART I, LINE 2	FormAndLineReferenceDesc
Explanation	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.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	DANIEL POLISAR, JONATHAN MENSH, AND SETH GOLDSTEIN HAVE A BUSINESS RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	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, SECTION B, LINE 12C	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, SECTION C, LINE 19	THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.