SHALEM FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: SHALEM FOUNDATION (EIN 13-3941865)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-13
IRS object ID: 202533179349308353
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-13T14:03:00+00:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	440160260	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	135 West 50th Street	AddressLine1Txt
City	New York	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10020	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	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)
Business Name Control	SHAL	BusinessNameControlTxt
Phone	6467010047	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1216 Broadway 2nd 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	2025-11-13	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Aaron Shapiro	PreparerPersonNm
PTIN	P01333816	PTIN
Phone	2128127000	PhoneNum
Preparation	2025-10-30	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JONATHAN MENSH	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1216 Broadway 2nd FL	AddressLine1Txt
City	New York	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	100226601	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$18,523,007	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
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	$36,364,094	PYContributionsGrantsAmt
CY Contributions Grants	$18,433,668	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$85,687	PYInvestmentIncomeAmt
CY Investment Income	$64,161	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$36,449,781	PYTotalRevenueAmt
CY Total Revenue	$18,497,829	CYTotalRevenueAmt
PY Grants And Similar Paid	$14,123,488	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$8,461,036	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	$218,750	CYTotalFundraisingExpenseAmt
PY Other Expenses	$256,886	PYOtherExpensesAmt
CY Other Expenses	$296,236	CYOtherExpensesAmt
PY Total Expenses	$14,380,374	PYTotalExpensesAmt
CY Total Expenses	$8,757,272	CYTotalExpensesAmt
PY Revenues Less Expenses	$22,069,407	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$9,740,557	CYRevenuesLessExpensesAmt
Total Assets BOY	$27,315,445	TotalAssetsBOYAmt
Total Assets EOY	$37,603,386	TotalAssetsEOYAmt
Total Liabilities BOY	$1,568,583	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,836,023	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$25,746,862	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$35,767,363	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	$8,461,036	ExpenseAmt
Grant	$8,461,036	GrantAmt
Revenue	$0	RevenueAmt
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	$8,461,036	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
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
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	Yes (true)	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
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
IRP Document	9	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
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
Policies Reference Chapters	false	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	false	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
Written Policy Or Procedure	false	WrittenPolicyOrProcedureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JONATHAN MENSH	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6467010047	PhoneNum

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)
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
ISAAC APPLBAUM
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
JED ARKIN
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
LOUIS FRENKEL
TRUSTEE	1.0	0.0	Yes (X)		$0	$0	$0
POLINA LIBERMAN
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
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

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Daniel Gordis	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	440 West End Avenue	AddressLine1Txt
Address Line2	Apt 12C	AddressLine2Txt
City	New York	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	100240000	ZIPCd

Field	Value	IRS element (for citing)
Services	PROFESSIONAL SERVICES	ServicesDesc
Compensation	$118,750	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Federated Campaigns	$0	FederatedCampaignsAmt
Membership Dues	$0	MembershipDuesAmt
Fundraising	$0	FundraisingAmt
Related Organizations	$0	RelatedOrganizationsAmt
Government Grants	$0	GovernmentGrantsAmt
All Other Contributions	$18,433,668	AllOtherContributionsAmt
Noncash Contributions	$132,159	NoncashContributionsAmt
Total Contributions	$18,433,668	TotalContributionsAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$0	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$64,063	TotalRevenueColumnAmt
Exclusion	$64,063	ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

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

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$25,276	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$25,178	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$98	SecuritiesAmt
Other	$0	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$98	TotalRevenueColumnAmt
Exclusion	$98	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

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

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$18,497,829	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$64,161	ExclusionAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$8,461,036	TotalAmt
Program Services	$8,461,036	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$48,300	TotalAmt
Management And General	$48,300	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$17,227	TotalAmt
Management And General	$17,227	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$219,025	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$275	ManagementAndGeneralAmt
Fundraising	$218,750	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,293	TotalAmt
Management And General	$9,293	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,391	TotalAmt
Management And General	$2,391	ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,757,272	TotalAmt
Program Services	$8,461,036	ProgramServicesAmt
Management And General	$77,486	ManagementAndGeneralAmt
Fundraising	$218,750	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$125,485	BOYAmt
EOY	$121,579	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	$22,769,605	BOYAmt
EOY	$32,475,688	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	$25,000	BOYAmt
EOY	$25,000	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$0	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$0	LandBldgEquipAccumDeprecAmt

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	$4,395,010	BOYAmt
EOY	$4,980,774	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

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

Investments Program Related InvestmentsProgramRelatedGrp

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

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	$27,315,445	BOYAmt
EOY	$37,603,386	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$5,584	BOYAmt
EOY	$25,023	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	$48,000	BOYAmt
EOY	$0	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	$1,514,999	BOYAmt
EOY	$1,811,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,568,583	BOYAmt
EOY	$1,836,023	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	-$143,457	BOYAmt
EOY	$24,875	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$25,890,319	BOYAmt
EOY	$35,742,488	EOYAmt

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

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

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

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

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$25,746,862	BOYAmt
EOY	$35,767,363	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$27,315,445	BOYAmt
EOY	$37,603,386	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$9,740,557	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$279,944	NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts	$0	DonatedServicesAndUseFcltsAmt
Investment Expense	$0	InvestmentExpenseAmt
Prior Period Adjustments	$0	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd
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	$8,316,566	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,408,371	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,948,866	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,578,493	CurrentTaxYearMinus1YearAmt
Current Tax Year	$18,433,668	CurrentTaxYearAmt
Total	$52,685,964	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	$8,316,566	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,408,371	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,948,866	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,578,493	CurrentTaxYearMinus1YearAmt
Current Tax Year	$18,433,668	CurrentTaxYearAmt
Total	$52,685,964	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$19,351,789	SubstantialContributorsTotAmt
Public Support Total170	$33,334,175	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$80,839	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$70,953	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$67,665	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$84,983	CurrentTaxYearMinus1YearAmt
Current Tax Year	$64,063	CurrentTaxYearAmt
Total	$368,503	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 Minus4 Years	$8,625	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$8,625	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$53,063,092	TotalSupportAmt
Gross Receipts Rltd Activities	$0	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.62820	PublicSupportCY170Pct
Public Support PY170	0.48283	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule A, Part II, Line 10 Other Income	FormAndLineReferenceDesc
Explanation	DESCRIPTION - , COLUMN A - 8625.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 8625.0;	ExplanationTxt

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

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,873,000	BeginningYearBalanceAmt
Investment Earnings Or Losses	$319,397	InvestmentEarningsOrLossesAmt
Other Expenditures	$130,750	OtherExpendituresAmt
End Year Balance	$3,061,647	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,568,000	BeginningYearBalanceAmt
Investment Earnings Or Losses	$414,270	InvestmentEarningsOrLossesAmt
Other Expenditures	$109,270	OtherExpendituresAmt
End Year Balance	$2,873,000	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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 Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

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

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.0	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	1.0	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.0	TermEndowmentBalanceEOYPct

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
Federal Income Taxes
Funds held on behalf of Shalem College	$1,811,000

Field	Value	IRS element (for citing)
Total Liability	$1,811,000	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$18,865,546	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$279,944	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$105,000	DonatedServicesAndUseFcltsAmt
Recoveries Prior Year Grants	$0	RecoveriesPriorYearGrantsAmt
Other Revenue	$0	OtherRevenueAmt
Revenue Not Reported	$384,944	RevenueNotReportedAmt
Revenue Subtotal	$18,480,602	RevenueSubtotalAmt
Investment Expenses Not Incld	$17,227	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$0	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$17,227	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$18,497,829	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$8,845,045	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$105,000	DonatedServicesUseFcltsAmt
Prior Year Adjustments	$0	PriorYearAdjustmentsAmt
Losses Reported	$0	LossesReportedAmt
Other Expenses Included	$0	OtherExpensesIncludedAmt
Expenses Not Reported	$105,000	ExpensesNotReportedAmt
Expenses Subtotal	$8,740,045	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$17,227	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$0	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$17,227	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$8,757,272	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule D, Part X, Line 2 ASC 740 FOOTNOTE	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 D, Part V, Line 4 Intended uses of endowment funds	ENDOWMENT FUNDS SUPPORT OPERATIONS OF SHALEM COLLEGE IN ISRAEL.

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
Specific Services Provided	SUPPORT OPERATIONS	SpecificServicesProvidedTxt
Region Total Expenditures	$8,461,036	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$8,461,036	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$8,461,036	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

Field	Value	IRS element (for citing)
Region	Middle East and North Africa	RegionTxt
Purpose Of Grant	GENERAL OPERATIONAL SUPPORT	PurposeOfGrantTxt
Cash Grant	$8,461,036	CashGrantAmt
Manner Of Cash Disbursement	WIRE	MannerOfCashDisbursementTxt
Non Cash Assistance	$0	NonCashAssistanceAmt

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 (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds	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.
Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements	MIDDLE EAST AND NORTH AFRICA-Accrual

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Contribution	3	ContributionCnt
Noncash Contributions Rpt F990	$132,159	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule M, Part I Explanations of reporting method for number of contributions	FormAndLineReferenceDesc
Explanation	Securities - Publicly traded - Number of Contributions	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 2 Family/business relationships amongst interested persons	DANIEL POLISAR, JONATHAN MENSH, AND SETH GOLDSTEIN - Business relationship
Form 990, Part VI, Line 11b Review of form 990 by governing body	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, Line 12c Conflict of interest policy	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, Line 19 Required documents available to the public	THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.