DAYAN FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
DAYAN FOUNDATION (EIN 77-0551890)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-04-10
IRS object ID
202521009349100532
Schema version
2024v5.1
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)
Return2025-04-10T14:42:56-07:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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
Signature2025-04-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
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
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$8,452,400FMVAssetsEOYAmt
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$1,339InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$1,339InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$1,339InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$44,165DividendsRevAndExpnssAmt
Dividends Net Invst Incm$44,165DividendsNetInvstIncmAmt
Dividends Adj Net Incm$44,165DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$199,805NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$247,435GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$199,805CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$245,309TotalRevAndExpnssAmt
Total Net Invst Incm$245,309TotalNetInvstIncmAmt
Total Adj Net Incm$45,504TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,845AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,845AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$1,845AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$1,845AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$5,590TaxesRevAndExpnssAmt
Taxes Net Invst Incm$5,590TaxesNetInvstIncmAmt
Taxes Adj Net Incm$5,590TaxesAdjNetIncmAmt
Taxes Dsbrs Chrtbl$5,590TaxesDsbrsChrtblAmt
Trav Conf Meeting Rev And Expnss$21,695TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Dsbrs Chrtbl$17,076TravConfMeetingDsbrsChrtblAmt
Other Expenses Rev And Expnss$305OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$305OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm$305OtherExpensesAdjNetIncmAmt
Other Expenses Dsbrs Chrtbl$305OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$29,435TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$7,740TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$7,740TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$24,816TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$329,782ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$329,782ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$359,217TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$7,740TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$7,740TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$354,598TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$113,908ExcessRevenueOverExpensesAmt
Net Investment Income$237,569NetInvestmentIncomeAmt
Adjusted Net Income$37,764AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$1,241,278SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,175,000SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,175,000SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$1,933,134CorporateStockBOYAmt
Corporate Stock EOY$1,885,504CorporateStockEOYAmt
Corporate Stock EOYFMV$7,247,400CorporateStockEOYFMVAmt
Other Investments BOY$30,000OtherInvestmentsBOYAmt
Other Investments EOY$30,000OtherInvestmentsEOYAmt
Other Assets EOYFMV$30,000OtherAssetsEOYFMVAmt
Total Assets BOY$3,204,412TotalAssetsBOYAmt
Total Assets EOY$3,090,504TotalAssetsEOYAmt
Total Assets EOYFMV$8,452,400TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$3,204,412RetainedEarningBOYAmt
Retained Earning EOY$3,090,504RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$3,204,412TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,090,504TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$3,204,412TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,090,504TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$3,204,412TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$113,908ExcessRevenueOverExpensesAmt
Subtotal$3,090,504SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,090,504TotNetAstOrFundBalancesEOYAmt

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
Acquired2001-01-23AcquiredDt
Sold2024-06-20SoldDt
Gross Sales Price$247,435GrossSalesPriceAmt
Cost Or Other Basis$47,630CostOrOtherBasisAmt
Gain Or Loss$199,805GainOrLossAmt
Gains Minus Excess Or Losses$199,805GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$199,805CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$3,302InvestmentIncomeExciseTaxAmt
Subtotal$3,302SubtotalAmt
Tax Based On Investment Income$3,302TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$185EsPenaltyAmt
Tax Due$3,487TaxDueAmt
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 PY12023UndistributedIncomePY1Yr
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$9,544,230AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,245,898AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$10,790,128TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$10,790,128AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$161,852CashDeemedCharitableAmt
Net Vl Noncharitable Assets$10,628,276NetVlNoncharitableAssetsAmt
Minimum Investment Return$531,414MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$531,414MinimumInvestmentReturnAmt
Tax Based On Investment Income$3,302TaxBasedOnInvestmentIncomeAmt
Total Tax$3,302TotalTaxAmt
Distributable Before Adj$528,112DistributableBeforeAdjAmt
Distributable Before Ded$528,112DistributableBeforeDedAmt
Distributable As Adjusted$528,112DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$354,598ExpensesAndContributionsAmt
Qualifying Distributions$354,598QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$528,112DistributableAsAdjustedAmt
Undistributed Income PY$364,904UndistributedIncomePYAmt
Qualifying Distributions$354,598QualifyingDistributionsAmt
Applied To Year1$354,598AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Taxable2$10,306Taxable2Amt
Undistributed Income CY$528,112UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
AMERICAN BEN GURION UNIVERSITY
1430 BRODWAY 8TH FLOORNEW YORKNY10018UNRELATEDcharitable$37,383
AMERICAN TECHNION SOCIETY
55 EAST 59TH STNEW YORKNY10022UNRELATEDcharitable$25,000
FIDF
350 Fifth Avenue Suite 2011NEW YORKNY10118UNRELATEDcharitable$60,000
DE YOUNG MUSEUM
50 HAGIWARA TEA GARDEN DRIVESAN FRANCISCOCA94118UNRELATEDcharitable$399
Oshman Family Jewish Community Cent
3921 Fabian WayPALO ALTOCA94303UNRELATEDcharitable$200,000
World Pulse
401 NE 19th Ave Suite 2000PortlandOR97232UNRELATEDcharitable$7,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$329,782TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$1,339RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$44,165RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$199,805RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$245,309RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$245,309TotalIncomeProducingActyAmt

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$1,845Amt
Net Investment Income$1,845NetInvestmentIncomeAmt
Adjusted Net Income$1,845AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,845DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
CC fees$190$190$190$190
fees$100$100$100$100
MISCELLANEOUS$15$15$15$15

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryU.S. TREASURYCategoryTxt
Amt$5,590Amt
Net Investment Income$5,590NetInvestmentIncomeAmt
Adjusted Net Income$5,590AdjustedNetIncomeAmt
Disbursements Charitable Prps$5,590DisbursementsCharitablePrpsAmt

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