TORAH AND NATURE FOUNDATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
TORAH AND NATURE FOUNDATION (EIN 46-0957232)
Tax period
2021-09-01 to 2022-08-31
Filed
2023-07-24
IRS object ID
202312059349300401
Schema version
2021v4.0
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)
Return2023-07-24T03:10:17-04:00ReturnTs
Tax Period End2022-08-31TaxPeriodEndDt

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 Begin2021-09-01TaxPeriodBeginDt

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
Signature2023-07-11SignatureDt
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

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonYEFIM SKLYAR CPAPreparerPersonNm
PTINP00362128PTIN
Phone8189752040PhoneNum
Preparation2023-07-11PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
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$733,585GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
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$691,402PYContributionsGrantsAmt
CY Contributions Grants$733,585CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$691,402PYTotalRevenueAmt
CY Total Revenue$733,585CYTotalRevenueAmt
PY Grants And Similar Paid$400,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$850,588CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$31,414CYTotalFundraisingExpenseAmt
PY Other Expenses$27,793PYOtherExpensesAmt
CY Other Expenses$68,214CYOtherExpensesAmt
PY Total Expenses$427,793PYTotalExpensesAmt
CY Total Expenses$918,802CYTotalExpensesAmt
PY Revenues Less Expenses$263,609PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$185,217CYRevenuesLessExpensesAmt
Total Assets BOY$411,729TotalAssetsBOYAmt
Total Assets EOY$226,512TotalAssetsEOYAmt
Total Liabilities BOY$3,552TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,552TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$408,177NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$222,960NetAssetsOrFundBalancesEOYAmt
MissionTHE TORAH AND NATURE FOUNDATION IS ORGANIZED FOR EXCLUSIVELY RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY AND EDUCATIONAL PURPOSES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$883,924ExpenseAmt
Grant$850,588GrantAmt
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$883,924TotalProgramServiceExpensesAmt
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 ActivitiesfalseForeignActivitiesInd
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$733,585AllOtherContributionsAmt
Total Contributions$733,585TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$733,585TotalRevenueColumnAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$850,588TotalAmt
Program Services$850,588ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,175TotalAmt
Management And General$2,175ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$424TotalAmt
Management And General$424ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$17,412TotalAmt
Program Services$17,412ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$9TotalAmt
Program Services$9ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,869TotalAmt
Program Services$1,869ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtFundraisingFundraisingAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
OUTSIDE CONTRACT SERVICES$31,414$31,414
SUPPLIES$13,819$13,819
BANKING FEES$865$865
BOOKS & REFERENCES$163$163

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$64TotalAmt
Program Services$64ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$918,802TotalAmt
Program Services$883,924ProgramServicesAmt
Management And General$3,464ManagementAndGeneralAmt
Fundraising$31,414FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$410,586BOYAmt
EOY$225,369EOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$411,729BOYAmt
EOY$226,512EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

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

Total Liabilities TotalLiabilitiesGrp

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

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$408,177BOYAmt
EOY$222,960EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$408,177BOYAmt
EOY$222,960EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$411,729BOYAmt
EOY$226,512EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$185,217ReconcilationRevenueExpnssAmt
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$428,139CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$825,492CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$697,425CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$691,403CurrentTaxYearMinus1YearAmt
Current Tax Year$733,585CurrentTaxYearAmt
Total$3,376,044TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$428,139CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$825,492CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$697,425CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$691,403CurrentTaxYearMinus1YearAmt
Current Tax Year$733,585CurrentTaxYearAmt
Total$3,376,044TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$107,958SubstantialContributorsTotAmt
Public Support Total170$3,268,086PublicSupportTotal170Amt
Total Support$3,376,044TotalSupportAmt
Public Support CY1700.96800PublicSupportCY170Pct
Public Support PY1700.85830PublicSupportPY170Pct
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

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
Purpose Of GrantCHARITABLEPurposeOfGrantTxt
Cash Grant$850,588CashGrantAmt
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

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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