TORAH AND NATURE FOUNDATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
TORAH AND NATURE FOUNDATION (EIN 46-0957232)
Tax period
2022-09-01 to 2023-08-31
Filed
2024-06-19
IRS object ID
202431719349300603
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-06-19T07:04:27-04:00ReturnTs
Tax Period End2023-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN475677171PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WALTERS & SKLYAR LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line121031 VENTURA BLVD STE 401AddressLine1Txt
CityWOODLAND HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91364ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN460957232EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE TORAH AND NATURE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlTORABusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12711 CENTERVILLE ROADAddressLine1Txt
CityWILMINGTONCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19808ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLEE SAMSONPersonNm
Person TitleCHAIRMANPersonTitleTxt
Signature2024-04-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLEEPersonFirstNm
Person LastSAMSONPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonYEFIM SKLYAR CPAPreparerPersonNm
PTINP00362128PTIN
Phone8189752040PhoneNum
Preparation2024-04-25PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLEE SAMSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12711 CENTERVILLE ROADAddressLine1Txt
CityWILMINGTONCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19808ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$997,886GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BIBLICALNATURALHISTORY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2012FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionTHE TORAH AND NATURE FOUNDATION IS ORGANIZED FOR EXCLUSIVELY RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY AND EDUCATIONAL PURPOSES.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$733,585PYContributionsGrantsAmt
CY Contributions Grants$997,886CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$733,585PYTotalRevenueAmt
CY Total Revenue$997,886CYTotalRevenueAmt
PY Grants And Similar Paid$850,588PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$500,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$1,231CYTotalFundraisingExpenseAmt
PY Other Expenses$68,214PYOtherExpensesAmt
CY Other Expenses$26,346CYOtherExpensesAmt
PY Total Expenses$918,802PYTotalExpensesAmt
CY Total Expenses$526,346CYTotalExpensesAmt
PY Revenues Less Expenses-$185,217PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$471,540CYRevenuesLessExpensesAmt
Total Assets BOY$226,512TotalAssetsBOYAmt
Total Assets EOY$698,051TotalAssetsEOYAmt
Total Liabilities BOY$3,552TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,551TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$222,960NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$694,500NetAssetsOrFundBalancesEOYAmt
MissionTHE TORAH AND NATURE FOUNDATION IS DEDICATED TO ADVANCING RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, AND EDUCATIONAL PURSUITS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$521,377ExpenseAmt
Grant$500,000GrantAmt
DescTHE TORAH AND NATURE FOUNDATION SUPPORTS THE BIBLICAL MUSEUM OF NATURAL HISTORY IN ISRAEL, WHICH TEACHES ABOUT THE RELATIONSHIP BETWEEN THE BIBLE, JUDAISM AND THE NATURAL WORLD.Desc
Total Program Service Expenses$521,377TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldDEStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLEE SAMSONPersonNm
Phone2175445900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12711 CENTERVILLE ROADAddressLine1Txt
Address Line2STE 400AddressLine2Txt
CityWILMINGTONCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19808ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
LARRY RUSSAK
DIRECTOR1.00Yes (X)$0$0$0
DR CHARLES B HALL
DIRECTOR1.00Yes (X)$0$0$0
LEE SAMSON
CHAIRMAN2.00Yes (X)$0$0$0Yes (X)
DR BRAD SOMER
DIRECTOR1.00Yes (X)$0$0$0
DR NATAN SLIFKIN
EXECUTIVE DI5.00Yes (X)$0$0$0
RON HERSH
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$997,886AllOtherContributionsAmt
Total Contributions$997,886TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$997,886TotalRevenueColumnAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$500,000TotalAmt
Program Services$500,000ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$479TotalAmt
Program Services$479ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,225TotalAmt
Management And General$2,225ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$979TotalAmt
Management And General$979ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,031TotalAmt
Program Services$5,031ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,990TotalAmt
Program Services$3,990ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
SUPPLIES$9,564$9,564
INTERNET SERVICES$2,175$2,175
OUTSIDE CONTRACT SERVICES$1,231$1,231
BANKING FEES$534$534

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$138TotalAmt
Program Services$138ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$526,346TotalAmt
Program Services$521,377ProgramServicesAmt
Management And General$3,738ManagementAndGeneralAmt
Fundraising$1,231FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$225,369BOYAmt
EOY$696,908EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,143BOYAmt
EOY$1,143EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$226,512BOYAmt
EOY$698,051EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,552BOYAmt
EOY$3,551EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,552BOYAmt
EOY$3,551EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$222,960BOYAmt
EOY$694,500EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$222,960BOYAmt
EOY$694,500EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$226,512BOYAmt
EOY$698,051EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$471,540ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$825,492CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$697,425CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$691,403CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$733,585CurrentTaxYearMinus1YearAmt
Current Tax Year$997,886CurrentTaxYearAmt
Total$3,945,791TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$825,492CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$697,425CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$691,403CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$733,585CurrentTaxYearMinus1YearAmt
Current Tax Year$997,886CurrentTaxYearAmt
Total$3,945,791TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$522,330SubstantialContributorsTotAmt
Public Support Total170$3,423,461PublicSupportTotal170Amt
Total Support$3,945,791TotalSupportAmt
Public Support CY1700.86760PublicSupportCY170Pct
Public Support PY1700.96800PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionMIDDLE EAST AND NORTH AFRICARegionTxt
Offices1OfficesCnt
Type Of Activities ConductedGRANTMAKINGTypeOfActivitiesConductedTxt
Specific Services ProvidedMUSEUM SUPPORTSpecificServicesProvidedTxt
Region Total Expenditures$500,000RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices1SubtotalOfficesCnt
Total Office1TotalOfficeCnt
Subtotal Spent$500,000SubtotalSpentAmt
Total Spent$500,000TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
Purpose Of GrantCHARITABLEPurposeOfGrantTxt
Cash Grant$500,000CashGrantAmt
Manner Of Cash DisbursementEFTMannerOfCashDisbursementTxt
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE F, PAGE 1, PART I, LINE 3MIDDLE EAST AND NORTH AFRICA 500,000 0
SCHEDULE F, PAGE 5, PART VTHE US BOARD OF DIRECTORS MEETS QUARTERLY TO REVIEW ORGANIZATIONAL INCOME AND EXPENSES, FUNDRAISING, AND THE USAGE OF FUNDS VIA THE BIBLICAL MUSEUM OF NATURAL HISTORY. THE BUDGET MUST BE APPROVED ANNUALLY BY THE BOARD.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTOP MANAGEMENT WILL REVIEW FINANCIAL STATEMENTS WITH TAX RETURN BEFORE FILING.
FORM 990, PAGE 6, PART VI, LINE 12CTOP MANAGEMENT REGULARLY MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY.
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENT AVAILABLE TO PUBLIC UPON ON REQUEST.

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