SHALEM INSTITUTE FOR SPIRITUAL FORMATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: SHALEM INSTITUTE FOR SPIRITUAL FORMATION INC (EIN 52-1130401)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2025-12-22
IRS object ID: 202543569349301039
Schema version: 2024v5.2
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-12-22T14:43:28-08:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	541972062	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	DUNHAM AUKAMP & RHODES PLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4443 BROOKFIELD CORPORATE DRIVE SUI	AddressLine1Txt
City	CHANTILLY	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	20151	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	521130401	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SHALEM INSTITUTE FOR SPIRITUAL FORMATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SHAL	BusinessNameControlTxt
Phone	3018977334	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1226 VERMONT AVE NW	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20005	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARGARET BENEFIEL	PersonNm
Person Title	Executive Dir.	PersonTitleTxt
Signature	2025-12-22	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	MICHAEL D AUKAMP CPA	PreparerPersonNm
PTIN	P00723879	PTIN
Phone	7036318940	PhoneNum

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

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MARGARET BENEFIEL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1226 VERMONT AVE NW	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20005	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,560,992	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SHALEM.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1978	FormationYr
Legal Domicile State	DC	LegalDomicileStateCd
Activity Or Mission	PROVIDE RESOURCES TO INDIVIDUALS & COMMUNITIES FOR NURTURING CONTEMPLATIVE LIVING & LEADERSHIP.	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	8	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$677,900	PYContributionsGrantsAmt
CY Contributions Grants	$830,066	CYContributionsGrantsAmt
PY Program Service Revenue	$741,026	PYProgramServiceRevenueAmt
CY Program Service Revenue	$664,972	CYProgramServiceRevenueAmt
PY Investment Income	$59,995	PYInvestmentIncomeAmt
CY Investment Income	$65,684	CYInvestmentIncomeAmt
PY Other Revenue	$5,568	PYOtherRevenueAmt
CY Other Revenue	$270	CYOtherRevenueAmt
PY Total Revenue	$1,484,489	PYTotalRevenueAmt
CY Total Revenue	$1,560,992	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$573,380	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$550,623	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$144,390	CYTotalFundraisingExpenseAmt
PY Other Expenses	$831,071	PYOtherExpensesAmt
CY Other Expenses	$765,167	CYOtherExpensesAmt
PY Total Expenses	$1,404,451	PYTotalExpensesAmt
CY Total Expenses	$1,315,790	CYTotalExpensesAmt
PY Revenues Less Expenses	$80,038	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$245,202	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,775,383	TotalAssetsBOYAmt
Total Assets EOY	$4,165,779	TotalAssetsEOYAmt
Total Liabilities BOY	$176,270	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$107,796	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,599,113	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,057,983	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE RESOURCES TO INDIVIDUALS & COMMUNITIES FOR NURTURING CONTEMPLATIVE LIVING & LEADERSHIP.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$601,640	ExpenseAmt
Desc	LONG-TERM PROGRAMS - PROGRAMS FOR INDIVIDUALS WHO DESIRE IN-DEPTH SUPPORT FOR THEIR LIVES AND MINISTRIES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$225,913	ExpenseAmt
Desc	SHORT AND INTERMEDIATE PROGRAMS - REGIONAL, INTERNATIONAL, AND LOCAL PROGRAMS, GROUPS, RETREATS AND PILGRIMAGES THAT OFFER TEACHING AND PRACTICES FOR THOSE SEEKING A GROUNDING IN CONTEMPLATIVE LIVING AND LEADERSHIP.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$80,859	ExpenseAmt
Desc	COMMUNICATIONS AND MEDIA RESOURCES - PROVIDING TEACHING, INSIGHTS AND GROUNDING IN SPIRITUAL FORMATION THROUGH NEWSLETTERS, WRITINGS AND INTERNET RESOURCES.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$908,412	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	Yes (true)	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	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	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	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	57	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	8	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
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
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
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	11	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	false	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	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	DC	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MARGARET BENEFIEL	PersonNm
Phone	3018977334	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1226 VERMONT AVE NW	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20005	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MARGARET BENEFIEL
Executive Dir.	40.00	0.00	Yes (X)	$120,520	$0	$0
TATIANA BIEN - AIME
Director	2.00	0.00		$0	$0	$0	Yes (X)
KARAH PALMER
Director	2.00	0.00		$0	$0	$0	Yes (X)
PATRICIA D FRANKLIN
Treasurer	2.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
JEFFREY ROSS
President	2.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
GENE FOEHL
Director	2.00	0.00		$0	$0	$0	Yes (X)
JEHANNE GHEITH
Secretary	2.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
TOM FROST
Director	2.00	0.00		$0	$0	$0	Yes (X)
LYDIA MERCADO
Director	2.00	0.00		$0	$0	$0	Yes (X)
BEVERLY GIBSON
Director	2.00	0.00		$0	$0	$0	Yes (X)
LAURA LEE ERNST
Director	2.00	0.00		$0	$0	$0	Yes (X)
ALFONSO CAMPBELL III
Director	2.00	0.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$120,520	TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K	1	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	$830,066	AllOtherContributionsAmt
Total Contributions	$830,066	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PROGRAM TUITION AND FEES	Desc
Business	611600	BusinessCd
Total Revenue Column	$664,972	TotalRevenueColumnAmt
Related Or Exempt Func Income	$664,972	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$664,972	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$65,684	TotalRevenueColumnAmt
Exclusion	$65,684	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

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

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

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

Net Income From Gaming NetIncomeFromGamingGrp

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

Net Income Or Loss NetIncomeOrLossGrp

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

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	611600	BusinessCd
Total Revenue Column	$270	TotalRevenueColumnAmt
Related Or Exempt Func Income	$270	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$270	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,560,992	TotalRevenueColumnAmt
Related Or Exempt Func Income	$665,242	RelatedOrExemptFuncIncomeAmt
Exclusion	$65,684	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

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	$0	TotalAmt

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	$124,482	TotalAmt
Program Services	$64,731	ProgramServicesAmt
Management And General	$22,406	ManagementAndGeneralAmt
Fundraising	$37,345	FundraisingAmt

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	$328,607	TotalAmt
Program Services	$197,560	ProgramServicesAmt
Management And General	$85,478	ManagementAndGeneralAmt
Fundraising	$45,569	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

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

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$64,158	TotalAmt
Program Services	$34,840	ProgramServicesAmt
Management And General	$17,578	ManagementAndGeneralAmt
Fundraising	$11,740	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$33,376	TotalAmt
Program Services	$19,367	ProgramServicesAmt
Management And General	$7,901	ManagementAndGeneralAmt
Fundraising	$6,108	FundraisingAmt

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	$3,685	TotalAmt
Management And General	$3,685	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$22,548	TotalAmt
Management And General	$22,548	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	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$237,871	TotalAmt
Program Services	$172,208	ProgramServicesAmt
Management And General	$64,897	ManagementAndGeneralAmt
Fundraising	$766	FundraisingAmt

Advertising AdvertisingGrp

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

Office Expenses OfficeExpensesGrp

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

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$59,663	TotalAmt
Program Services	$32,398	ProgramServicesAmt
Management And General	$16,347	ManagementAndGeneralAmt
Fundraising	$10,918	FundraisingAmt

Royalties RoyaltiesGrp

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

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$38,298	TotalAmt
Program Services	$20,797	ProgramServicesAmt
Management And General	$10,493	ManagementAndGeneralAmt
Fundraising	$7,008	FundraisingAmt

Travel TravelGrp

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

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	$3,933	TotalAmt
Program Services	$1,917	ProgramServicesAmt
Management And General	$2,016	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	$4,821	TotalAmt
Program Services	$2,618	ProgramServicesAmt
Management And General	$1,321	ManagementAndGeneralAmt
Fundraising	$882	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$11,974	TotalAmt
Program Services	$6,503	ProgramServicesAmt
Management And General	$3,280	ManagementAndGeneralAmt
Fundraising	$2,191	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt	Management And GeneralManagementAndGeneralAmt
PRGM EXPENSE	$179,651	$179,651
GRANT EXPENSE	$147,018	$147,018
MERCHANT ACCOUNT FEES	$20,508	$15,776	$4,732
COMMUNICATIONS	$14,436	$7,908	$2,614	$3,914

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$20,761	TotalAmt
Program Services	$5,120	ProgramServicesAmt
Management And General	$1,124	ManagementAndGeneralAmt
Fundraising	$14,517	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,315,790	TotalAmt
Program Services	$908,412	ProgramServicesAmt
Management And General	$262,988	ManagementAndGeneralAmt
Fundraising	$144,390	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,239,127	BOYAmt
EOY	$1,351,970	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

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

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$29,258	BOYAmt
EOY	$36,232	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$9,879	BOYAmt
EOY	$5,894	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

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

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

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

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$80,885	BOYAmt
EOY	$128,911	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$90,377	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$76,551	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$18,647	BOYAmt
EOY	$13,826	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,339,743	BOYAmt
EOY	$2,609,052	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

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

Investments Program Related InvestmentsProgramRelatedGrp

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

Intangible Assets IntangibleAssetsGrp

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

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$57,844	BOYAmt
EOY	$19,894	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,775,383	BOYAmt
EOY	$4,165,779	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$110,386	BOYAmt
EOY	$92,385	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$20,438	BOYAmt
EOY	$8,857	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$45,446	BOYAmt
EOY	$6,554	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$176,270	BOYAmt
EOY	$107,796	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	$2,579,402	BOYAmt
EOY	$3,117,130	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,019,711	BOYAmt
EOY	$940,853	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,599,113	BOYAmt
EOY	$4,057,983	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,775,383	BOYAmt
EOY	$4,165,779	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$245,202	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$213,668	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	$912,014	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$526,356	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$491,326	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$677,900	CurrentTaxYearMinus1YearAmt
Current Tax Year	$830,066	CurrentTaxYearAmt
Total	$3,437,662	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	$912,014	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$526,356	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$491,326	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$677,900	CurrentTaxYearMinus1YearAmt
Current Tax Year	$830,066	CurrentTaxYearAmt
Total	$3,437,662	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$169,184	SubstantialContributorsTotAmt
Public Support Total170	$3,268,478	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$26,561	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$33,673	CurrentTaxYearMinus3YearsAmt
Total	$60,234	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	$1,025	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,072	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$880	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,568	CurrentTaxYearMinus1YearAmt
Current Tax Year	$270	CurrentTaxYearAmt
Total	$13,815	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$3,511,711	TotalSupportAmt
Public Support CY170	0.93070	PublicSupportCY170Pct
Public Support PY170	0.81450	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)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Solicited Assets Sale	false	SolicitedAssetsSaleInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$40,377	OtherCostOrOtherBasisAmt
Depreciation	$26,551	DepreciationAmt
Book Value	$13,826	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$50,000	OtherCostOrOtherBasisAmt
Depreciation	$50,000	DepreciationAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$13,826	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OPERATING LEASE LIABILITY - CURRENT	Desc
Amt	$6,554	Amt

Field	Value	IRS element (for citing)
Total Liability	$6,554	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,774,660	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$213,668	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$213,668	RevenueNotReportedAmt
Revenue Subtotal	$1,560,992	RevenueSubtotalAmt
Total Revenue Per Form990	$1,560,992	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,315,790	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$1,315,790	ExpensesSubtotalAmt
Total Expenses Per Form990	$1,315,790	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o	THE ORGANIZATION HOLDS VARIOUS COLLECTION OF ARTWORK INCLUDING PAINTINGS AND BRONZE SCULPTURES FOR PUBLIC DISPLAY AROUND THE OFFICE.
Part V, Line 4: Intended uses of the endowment fund.	THE SHALEM FUND WAS ESTABLISHED BY THE BOARD OF DIRECTORS IN 1985 TO HELP ENSURE THE LONG TERM STABILITY OF SHALEM.
Part X : FIN48 Footnote	AS OF JUNE 30, 2025, SHALEM HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TAX YEARS SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES ARE THE YEARS ENDED JUNE 30, 2022 THROUGH 2024.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11b	THE 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT, REVIEWED BY THE MANAGEMENT BEFORE FILING WITH THE IRS AND CIRCULATED TO THE ENTIRE BOARD AFTERWARDS.
Form 990, Part VI, Section B, Line 12c	THE BOARD PROVIDES THE WRITTEN POLICY TO ALL MEMBERS OF THE BOARD, STAFF AND ADJUNCT STAFF, AND REQUIRES THAT THEY COMPLETE ANNUALLY THE CONFLICT OF INTEREST DISCLOSURE FORM AND PROVIDE WRITTEN UPDATES AS CONFLICTS OF INTEREST ARISE.
Form 990, Part VI, Section B, Line 15a	THE PROCESS FOR DETERMINING CEO AND OTHER KEY EMPLOYEE COMPENSATION INCLUDES A REVIEW BY INDEPENDENT BOARD MEMBERS AND APPROVAL; THOSE DELIBERATIONS ARE DOCUMENTED. COMPARABLE DATA ARE USED FOR SIMILAR ORGANIZATONS IN THE INDUSTRY.
Form 990, Part VI, Section C, Line 19	THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC BASED ON THE FACTS AND CIRCUMSTANCES OF EACH REQUEST.