TY 2023 Form 990

- TIN:

Form990

Department of the TreasuryInternal Revenue Service

Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Do not enter social security numbers on this form as it may be made public.

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

A For the 2023 calendar year, or tax year beginning 10-01-2023 , and ending 09-30-2024

BCheck if applicable: Address change Name change Initial return Final return/terminated Amended return Application pending

CName of organization
BAR ILAN UNIVERSITY IN ISRAEL INC

Doing business as

Number and street (or P.O. box if mail is not delivered to street address)
160 EAST 56TH STREET

Room/suite

City or town, state or province, country, and ZIP or foreign postal code
NEW YORK, NY10022

D Employer identification number

13-6192275

E Telephone number

G Gross receipts $ 603,106,470

F Name and address of principal officer:
ARIE ZABAN
BAR ILAN UNIV
RAMAT GAN 5290002
IS

Tax-exempt status: 501(c)(3) 501(c) ( ) (insert no.) 4947(a)(1) or 527

Website:

HTTPS://WWW.BIU.AC.IL/EN

H(a)

Is this a group return for
subordinates? Yes No

H(b)

Are all subordinates
included?

Yes No

If "No," attach a list. See instructions.

H(c)

Group exemption number

K Form of organization: Corporation Trust Association Other

L Year of formation: 1962

M State of legal domicile: NY

Part I

Summary

1	Briefly describe the organization’s mission or most significant activities: BIU PRODUCES STUDENTS WHO EXCEL IN THE SCIENCES, HUMANITIES, LAW, ENGINEERING, BUSINESS & THE ARTS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	105
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	105
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	313,042,260	423,511,155
9	Program service revenue (Part VIII, line 2g) .........	158,562,400	170,478,943
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	362,906	1,998,179
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	6,518,256	7,118,193
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	478,485,822	603,106,470
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	41,710,278	47,299,049
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	295,991,928	299,862,303
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 8,255,730
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	81,548,408	90,967,856
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	419,250,614	438,129,208
19	Revenue less expenses. Subtract line 18 from line 12.......	59,235,208	164,977,262
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	528,622,241	770,612,938
21	Total liabilities (Part X, line 26).............	328,404,346	340,886,253
22	Net assets or fund balances. Subtract line 21 from line 20.....	200,217,895	429,726,685

Part II

Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Sign Here

	Signature of officer	Date

	Type or print name and title

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name

Firm's EIN

Firm's address

Phone no.

May the IRS discuss this return with the preparer shown above? See Instructions. ..........YesNo

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11282Y Form 990 (2023)

Form 990 (2023)

Page 2

Part III

Statement of Program Service Accomplishments

Check if Schedule O contains a response or note to any line in this Part III..............

Briefly describe the organization’s mission: SEE SCHEDULE O

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ..................... Yes No

If "Yes," describe these new services on Schedule O.

Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ........................... Yes No

If "Yes," describe these changes on Schedule O.

Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.


4a	(Code: ) (Expenses $ 204,815,747 including grants of $ 30,744,382 ) (Revenue $ 118,415,866 )
	SEE SCHEDULE O

4b	(Code: ) (Expenses $ 110,285,403 including grants of $ 16,554,667 ) (Revenue $ 52,063,077 )
	SEE SCHEDULE O

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses315,101,150

Form 990 (2023)

Page 3

Part IV

Checklist of Required Schedules

Yes

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A Click to see attachment

List of Attached Documents:

// Content

.....................

Yes

Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment

List of Attached Documents:

// Content

...

Yes

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............

Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I Click to see attachment

List of Attached Documents:

// Content

.........................

Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II Click to see attachment

List of Attached Documents:

// Content

....

Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III Click to see attachment

List of Attached Documents:

// Content

..............

Yes

Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV Click to see attachment

List of Attached Documents:

// Content

..............

Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......

Yes

If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.

Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment

List of Attached Documents:

// Content

...................

11a

Yes

Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII Click to see attachment

List of Attached Documents:

// Content

.......

11b

Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII Click to see attachment

List of Attached Documents:

// Content

.......

11c

Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX Click to see attachment

List of Attached Documents:

// Content

............

11d

Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X Click to see attachment

List of Attached Documents:

// Content

11e

Yes

Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X Click to see attachment

List of Attached Documents:

// Content

11f

12a

Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII Click to see attachment

List of Attached Documents:

// Content

......................

12a

Yes

Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment

List of Attached Documents:

// Content

12b

Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E Click to see attachment

List of Attached Documents:

// Content

Yes

14a

Did the organization maintain an office, employees, or agents outside of the United States? .....

14a

Yes

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV......... Click to see attachment

List of Attached Documents:

// Content

14b

Yes

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV..... Click to see attachment

List of Attached Documents:

// Content

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV... Click to see attachment

List of Attached Documents:

// Content

Yes

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....

Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............

Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................

20a

Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....

20a

If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?

20b

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....

Form 990 (2023)

Page 4

Part IV

Checklist of Required Schedules (continued)

Yes

Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........

Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment

List of Attached Documents:

// Content

Yes

24a

Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............

24a

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...

24b

Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............

24c

Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...

24d

25a

Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....

25a

Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................

25b

Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........

Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?

If "Yes," complete

Schedule L, Part III.........................

Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):

A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................

28a

A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....

28b

A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................

28c

Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................

Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................

Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............ Click to see attachment

List of Attached Documents:

// Content

Yes

Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1......................... Click to see attachment

List of Attached Documents:

// Content

Yes

35a

Did the organization have a controlled entity within the meaning of section 512(b)(13)?

35a

Yes

If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ... Click to see attachment

List of Attached Documents:

// Content

35b

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment

List of Attached Documents:

// Content

Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI Click to see attachment

List of Attached Documents:

// Content

Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............

Yes

Part V

Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........

Yes

Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..

Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................

Form 990 (2023)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance (continued)

Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Did the organization have unrelated business gross income of $1,000 or more during the year?...

If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...

At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..

Yes

If "Yes," enter the name of the foreign country: IS
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............

Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...

If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................

Organizations that may receive deductible contributions under section 170(c).

Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................

If "Yes," did the organization notify the donor of the value of the goods or services provided? .....

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................

If "Yes," indicate the number of Forms 8282 filed during the year ....

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..

If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................

If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................

Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........

Sponsoring organizations maintaining donor advised funds.

Did the sponsoring organization make any taxable distributions under section 4966?........

Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...

Section 501(c)(7) organizations. Enter:

Initiation fees and capital contributions included on Part VIII, line 12 ...

10a

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

10b

Section 501(c)(12) organizations. Enter:

Gross income from members or shareholders .........

11a

Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........

11b

12a

Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?

12a

If "Yes," enter the amount of tax-exempt interest received or accrued during the year.

12b

Section 501(c)(29) qualified nonprofit health insurance issuers.

Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.

13a

Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....

13b

Enter the amount of reserves on hand ............

13c

14a

Did the organization receive any payments for indoor tanning services during the tax year?.....

14a

If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..

14b

Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.

Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.

Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.

Form 990 (2023)

Page 6

Part VI

Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI..............

Section A. Governing Body and Management

Yes

Enter the number of voting members of the governing body at the end of the tax year

105

If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

Enter the number of voting members included in line 1a, above, who are independent

105

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................

Yes

Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .

Did the organization become aware during the year of a significant diversion of the organization’s assets? .

Did the organization have members or stockholders? ................

Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................

Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

The governing body? .......................

Yes

Each committee with authority to act on behalf of the governing body? ............

Yes

Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Yes

10a

Did the organization have local chapters, branches, or affiliates? ............

10a

If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?

10b

11a

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................

11a

Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....

12a

Did the organization have a written conflict of interest policy? If "No," go to line 13.......

12a

Yes

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................

12b

Yes

Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................

12c

Yes

Did the organization have a written whistleblower policy? ...............

Did the organization have a written document retention and destruction policy? .........

Yes

Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

The organization’s CEO, Executive Director, or top management official ...........

15a

Yes

Other officers or key employees of the organization ................

15b

Yes

If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.

16a

Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................

16a

If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............

16b

Section C. Disclosure

List the states with which a copy of this Form 990 is required to be filed

AL , AK , CA , CO , CT , DC , GA , IL , MD , MA , MI , MN , MS , NJ , NY , NC , OR , PA , RI , TN , VA , WA , WI

Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

Own website Another's website Upon request Other (explain in Schedule O)

Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.

State the name, address, and telephone number of the person who possesses the organization's books and records:
BAR ILAN UNIVERSITY IN ISRAEL INCRAMAT GAN , 5290002IS

Form 990 (2023)

Page 7

Part VII

Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Check if Schedule O contains a response or note to any line in this Part VII..............

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet

List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."

List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) MICHAEL JESSELSON...................................................................... CHAIRMAN	2.00 ................. 3.00	X	X	0	0	0
(2) DR DAVID JESELSOHN...................................................................... VICE CHAIRMAN	1.00 ................. 0.00	X	X	0	0	0
(3) JANE STERN LEBELL...................................................................... VICE CHAIRPERSON	1.00 ................. 2.00	X		0	0	0
(4) ROMIE TAGER...................................................................... VICE CHAIRPERSON	1.00 ................. 0.00	X		0	0	0
(5) RABBI YUVAL CHERLOW...................................................................... COUNCIL OF FOUNDERS	1.00 ................. 0.00	X		0	0	0
(6) PROF ZMIRA MEVARECH...................................................................... COUNCIL OF FOUNDERS	1.00 ................. 0.00	X		0	0	0
(7) RABBI MIRVIS AS OF 102023...................................................................... COUNCIL OF FOUNDERS	1.00 ................. 0.00	X		0	0	0
(8) ZEVULUN ORLEV...................................................................... COUNCIL OF FOUNDERS	1.00 ................. 0.00	X		0	0	0
(9) ESSTI ROSENBERG...................................................................... COUNCIL OF FOUNDERS	1.00 ................. 0.00	X		0	0	0
(10) DR JOSHUA ROSENSWEIG...................................................................... COUNCIL OF FOUNDERS	1.00 ................. 0.00	X		0	0	0
(11) RABBI MITCHELL WOHLBERG...................................................................... COUNCIL OF FOUNDERS	1.00 ................. 2.00	X		0	0	0
(12) ALAN ZEKELMAN...................................................................... COUNCIL OF FOUNDERS	1.00 ................. 4.00	X		0	0	0
(13) SHLOMO ZOHAR...................................................................... CHAIRMAN COUNCIL OF TRUSTE	1.00 ................. 0.00	X		0	0	0
(14) MICHAEL ABELES...................................................................... TRUSTEE	1.00 ................. 0.00	X		0	0	0
(15) S DANIEL ABRAHAM...................................................................... TRUSTEE	1.00 ................. 1.00	X		0	0	0
(16) GILAD ABRAHAMI...................................................................... TRUSTEE	1.00 ................. 0.00	X		0	0	0
(17) RAYMOND ACKERMAN...................................................................... TRUSTEE (THRU 10/2023)	1.00 ................. 0.00	X		0	0	0

Form 990 (2023)

Page 8

Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)			(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) REUVEN ADLER........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(19) SAM ALTER........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(20) GILAD ALTSCHULER........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(21) INBAL AVIAD........................................................................ TRUSTEE (AS OF 10/2023)	1.00 .......................0.00	X			0	0	0
(22) YEHEZKEL BARENHOLTZ........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(23) AVI BARZILAI........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(24) RAYA STRAUSS BEN-DROR........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(25) RONNIE BENIN-BARR........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(26) DR YEHUDA BEN-MEIR........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(27) DINA BERNIKER........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(28) AVRAHAM BLUSTEIN........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(29) YOSSI BRODNI........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(30) ADV RAMI BUBLIL........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(31) YORAM COHEN........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(32) SUSANNE CZUKER........................................................................ TRUSTEE	1.00 .......................1.00	X			0	0	0
(33) NISSIM DAHAN........................................................................ TRUSTEE	1.00 .......................1.00	X			0	0	0
(34) ELI DAVID........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(35) MORRIS DAYAN........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(36) GIL DEUTSCH........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(37) TUVIA EHRLICH........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(38) NATHAN FELDMAN........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(39) DR YONAT FLOERSHEIM........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(40) DR YAIR FRIEDMAN........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(41) DAVID FUHRER........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(42) RAMI GOREN........................................................................ TRUSTEE (THRU 10/2023)	1.00 .......................0.00	X			0	0	0
(43) DAVID GRADEL........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(44) GIDEON HAMBURGER........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(45) DR THOMAS O HECHT........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(46) ELEAZER HIRMES........................................................................ TRUSTEE	1.00 .......................1.00	X			0	0	0
(47) STEVEN HITTER........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(48) MIRON IZAKSON........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(49) HOWARD JONAS........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(50) NOGA KAINAN........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(51) DR ZVI KATZ........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(52) MONIQUE KATZ........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(53) MICHAEL KATZ........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(54) TZIPPI KOREN........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(55) NEIL KORNEY........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(56) YEDIDIA KOSCHITZKY........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(57) EFRAIM KRIEL........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(58) EMANUEL KRONIZ........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(59) LEO KRYSS........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(60) BENNY LANDA........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(61) EYAL LIFSCHITZ........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(62) ZVI LIVNAT........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(63) DR SHABTAI LUBEL........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(64) DIEGO MARYNBERG........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(65) DR LIPA MEIR........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(66) LAURIE HIRSCH MOSKOWITZ........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(67) CHERNA MOSKOWITZ........................................................................ TRUSTEE (THRU 01/2024)	1.00 .......................0.00	X			0	0	0
(68) ADV MOSHE NAVEH........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(69) GITTA NAGEL........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(70) ADV MENACHEM NEEMAN........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(71) MICHAL NOY........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(72) DRORA PEER........................................................................ TRUSTEE (THRU 10/2023)	1.00 .......................0.00	X			0	0	0
(73) YAIR PINES........................................................................ TRUSTEE (AS OF 10/2023)	1.00 .......................0.00	X			0	0	0
(74) MOSHE POLDHORZER........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(75) GAIL PROPP........................................................................ TRUSTEE	1.00 .......................2.00	X			0	0	0
(76) IRA RENNERT........................................................................ TRUSTEE	1.00 .......................1.00	X			0	0	0
(77) LEN ROSEN........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(78) STEVEN ROSENBERG........................................................................ TRUSTEE	1.50 .......................2.50	X			0	0	0
(79) PETER RZEPKA........................................................................ TRUSTEE	1.00 .......................1.00	X			0	0	0
(80) YEHOSHUA SALTI........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(81) ALICE SCHOENFELD........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(82) ZIPORA SCHORR........................................................................ TRUSTEE (AS OF 10/2023)	1.00 .......................0.00	X			0	0	0
(83) JAY SCHOTTENSTEIN........................................................................ TRUSTEE	1.00 .......................1.00	X			0	0	0
(84) DAVID SCHWARTZ........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(85) AVI SHAKED........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(86) CARMEL SHAMA........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(87) MEIR SHAMIR........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(88) DR EHUD SHAPIRA........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(89) AMIKAM SHORER........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(90) PROF YEHUDA SKORNIK........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(91) ELIO SONNENFELD........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(92) RONNIE STERN........................................................................ TRUSTEE	1.00 .......................3.00	X			0	0	0
(93) ADV ASGAD STERN........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(94) NORMAN STERNTHAL........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(95) SHALE STILLER........................................................................ TRUSTEE	1.00 .......................1.00	X			0	0	0
(96) DR DEBORAH STRASSBURGER........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(97) MOSHAEL J STRAUS........................................................................ TRUSTEE	1.00 .......................1.00	X			0	0	0
(98) TSURI TAMAM........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(99) ELLIOT TANNENBAUM........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(100) AYELET TOREM........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(101) DR YORAM WALFISH........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(102) GIL WEIL........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(103) MORRY WEISS........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(104) ZEEV WOREMBRAND........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(105) PROF YIZAK YOHAI........................................................................ TRUSTEE	1.00 .......................0.00	X			0	0	0
(106) PROF ARIEL BENDOR........................................................................ EX OFFICIO TRUSTEE	1.00 .......................0.00	X			0	0	0
(107) PROF RICHARD BERKOVIZ........................................................................ EX OFFICIO TRUSTEE (THRU 10/2023)	1.00 .......................0.00	X			0	0	0
(108) PROF HAIM COHEN........................................................................ EX OFFICIO TRUSTEE (AS OF 10/2023)	1.00 .......................0.00	X			0	0	0
(109) PROF ELIEZER SCHLOSSBREG........................................................................ EX OFFICIO TRUSTEE (AS OF 10/2023)	1.00 .......................0.00	X			0	0	0
(110) PROF ELIEZER TAUBER........................................................................ EX OFFICIO TRUSTEE (THRU 10/2023)	1.00 .......................0.00	X			0	0	0
(111) PROF EPHRAIM ZEHAVI........................................................................ EX OFFICIO TRUSTEE	1.00 .......................0.00	X			0	0	0
(112) AVIVA APEL........................................................................ NON-VOTING HONORARY MEMBER	1.00 .......................0.00	X			0	0	0
(113) RABBI PYNCHAS BRENER........................................................................ NON-VOTING HONORARY MEMBER	1.00 .......................0.00	X			0	0	0
(114) BINYAMIN SHARBAT........................................................................ NON-VOTING HONORARY MEMBER	1.00 .......................0.00	X			0	0	0
(115) PROF MEIR WILCHEK........................................................................ NON-VOTING HONORARY MEMBER	1.00 .......................0.00	X			0	0	0
(116) PROF ARIE ZABAN........................................................................ PRESIDENT	40.00 .......................0.00		X		285,965	0	115,049
(117) SHULAMIT MICHAELI GOLDBERG........................................................................ VP OF RESEARCH	40.00 .......................0.00		X		226,837	0	58,225
(118) ZOHAR YINON........................................................................ CHIEF EXECUTIVE OFFICER	40.00 .......................0.00		X		228,676	0	46,558
(119) PROFESSOR AMNON ALBECK........................................................................ RECTOR	40.00 .......................0.00		X		250,520	0	57,838
(120) ARNON ZAIT........................................................................ CHIEF FINANCIAL OFFICER	40.00 .......................0.00		X		185,718	0	36,897
(121) IDO KANTER........................................................................ FACULTY MBR. IN FACULTY OF PHYSICS	40.00 .......................0.00			X	221,235	0	57,237
(122) HAIM PETERMAN........................................................................ FACULTY MBR. IN FACULTY OF MEDICINE	40.00 .......................0.00			X	218,646	0	56,999
(123) YITZHAK MASTAI........................................................................ FACULTY MBR. IN FACULTY OF CHEMISTRY	40.00 .......................0.00			X	218,186	0	55,233
(124) SARIT KRAUS........................................................................ DEAN OF FACULTY OF EXACT SCIENCES	40.00 .......................0.00			X	210,038	0	54,940
(125) ZEEV ZALEVSKY........................................................................ VP FOR ACADEMIA, INDUSTRY RESEARCH	40.00 .......................0.00			X	213,044	0	56,695

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	2,258,865	0	595,671

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 443

Yes

Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................

Yes

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........

Section B. Independent Contractors

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.

(A) Name and business address	(B) Description of services	(C) Compensation
SHITUFIT 2 EL AL ST HERZLIYA 4658802 IS	CONSTRUCTION SERVICES	7,562,053
INTERUNIVERSITY COMPUTING CENTER KLAUZNER 16 TEL AVIV 61394 IS	LIBRARY INFO. SERVICES	4,935,494
HASHOMRIM HAREHEV 4 TEL AVIV 6777137 IS	SECURITY SERVICES	2,034,458
TDL ABA HILLEL 3 RAMAT GAN 5211802 IS	MAINT/CLEANING SERVICES	1,661,405
YM LEV POST N 10162 RAMAT GAN 5211802 IS	TEACHING SERVICES	1,439,179
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 181

Form 990 (2023)

Page 9

Part VIII

Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII.............

(A)
Total revenue

(B)
Related or
exempt
function
revenue

(D)
Revenue
excluded from
tax under sections
512 - 514

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d	172,741,459
e	Government grants (contributions)		1e	243,377,862

f	All other contributions, gifts, grants, and similar amounts not included above		1f	7,391,834

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		423,511,155

		Business Code
2a	STUDENT TUIT. & EDUC. RESEARCH	900099	115,708,265	115,708,265
b	RESEARCH INCOME	611710	52,063,077	52,063,077
c	ANCILLARY STUDENT SERVICES	611710	2,707,601	2,707,601
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		170,478,943

3 Investment income (including dividends, interest, and othersimilar amounts) ......			1,998,179			1,998,179
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........			458,135			458,135
			(i) Real	(ii) Personal
6a	Gross rents	6a	1,862,974
b	Less: rental expenses	6b	0
c	Rental income or (loss)	6c	1,862,974
d	Net rental income or (loss).......			1,862,974			1,862,974
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a	MISCELLANEOUS INCOME		900099	4,527,751			4,527,751
b	EXPENSE REIMBURSEMENTS (SUBSID.)		900099	269,333			269,333
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			4,797,084
12	Total revenue. See instructions.....			603,106,470	170,478,943	0	9,116,372

Form 990 (2023)

Page 10

Part IX

Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.		(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	47,299,049	47,299,049
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	1,492,283	1,044,598	447,685
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	221,829,454	155,280,618	66,548,836
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	8,030,691	5,621,484	2,409,207
9	Other employee benefits .......	53,394,119	37,375,883	16,018,236
10	Payroll taxes ...........	15,115,756	10,581,029	4,534,727
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	1,242,701	869,891	372,810
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	901,996	631,397	270,599
12	Advertising and promotion ....	6,419,004	4,493,303	1,925,701
13	Office expenses .......	7,680,559	5,376,391	2,304,168
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	2,055,277	1,438,694	616,583
17	Travel ............	71,912	50,338	21,574
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......	4,700,000			4,700,000
22	Depreciation, depletion, and amortization ..	3,794,358	2,656,051	1,138,307
23	Insurance ...	1,483,753	1,038,627	445,126
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	RESEARCH EXP/STUD. SVCS	32,036,310	22,425,417	9,610,893
b	REPAIRS & MAINTENANCE	10,380,888	7,266,622	3,114,266
c	VAR. FUNDRAISING COSTS	3,555,730			3,555,730
d	CLEANING EXPENSES	2,678,513	1,874,959	803,554
e	All other expenses	13,966,855	9,776,799	4,190,056
25	Total functional expenses. Add lines 1 through 24e	438,129,208	315,101,150	114,772,328	8,255,730
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Form 990 (2023)

Page 11

Part X

Balance Sheet

Check if Schedule O contains a response or note to any line in this Part IX..............

				(A) Beginning of year		(B) End of year

1	Cash–non-interest-bearing ........				1
2	Savings and temporary cash investments .........			26,021,005	2	39,956,065
3	Pledges and grants receivable, net ......			8,543,001	3	12,061,186
4	Accounts receivable, net .............			13,809,713	4	17,115,633
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........			139,232	7	118,329
8	Inventories for sale or use ............			89,675	8	90,027
9	Prepaid expenses and deferred charges ......			297,606	9	1,196,226
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	184,461,186
b	Less: accumulated depreciation	10b	26,749,865	142,137,233	10c	157,711,321
11	Investments—publicly traded securities .			332,265,622	11	537,534,771
12	Investments—other securities. See Part IV, line 11 .....			2,374,819	12	1,647,439
13	Investments—program-related. See Part IV, line 11 ..			2,741,240	13	2,751,752
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			203,095	15	430,189
16	Total assets. Add lines 1 through 15 (must equal line 33)...			528,622,241	16	770,612,938

17	Accounts payable and accrued expenses .....	180,097,096	17	182,728,571
18	Grants payable ...		18
19	Deferred revenue .........	17,388,591	19	19,693,261
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	130,918,659	25	138,464,421
26	Total liabilities. Add lines 17 through 25..	328,404,346	26	340,886,253

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	0	29	0
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	200,217,895	31	429,726,685
32	Total net assets or fund balances ...........	200,217,895	32	429,726,685
33	Total liabilities and net assets/fund balances ........	528,622,241	33	770,612,938

Form 990 (2023)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI..............

Total revenue (must equal Part VIII, column (A), line 12) ............

603,106,470

Total expenses (must equal Part IX, column (A), line 25) ............

438,129,208

Revenue less expenses. Subtract line 2 from line 1 ..............

164,977,262

Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..

200,217,895

Net unrealized gains (losses) on investments ...............

33,470,775

Donated services and use of facilities .................

Investment expenses .....................

Prior period adjustments .....................

Other changes in net assets or fund balances (explain in Schedule O) ........

31,060,753

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))

429,726,685

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII.............

Yes

Accounting method used to prepare the Form 990: Cash Accrual Other
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.

Were the organization’s financial statements compiled or reviewed by an independent accountant?

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

Were the organization’s financial statements audited by an independent accountant?

Yes

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?

Yes

If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?

If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.

Form 990 (2023)

Additional Data

Software ID:
Software Version:

Form 990, Special Condition Description:

Special Condition Description

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

BAR ILAN UNIVERSITY IN ISRAEL INC

Employer identification number

13-6192275

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2023

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..	245,355,593	253,289,436	265,833,937	313,042,260	423,511,155	1,501,032,381
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3	245,355,593	253,289,436	265,833,937	313,042,260	423,511,155	1,501,032,381
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.						1,501,032,381

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
7	Amounts from line 4..	245,355,593	253,289,436	265,833,937	313,042,260	423,511,155	1,501,032,381
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	2,740,497	26,041,621	8,061,596	1,502,878	2,456,314	40,802,906
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..	5,012,072	20,587,632	5,762,930	3,979,016	4,797,084	40,138,734
11	Total support. Add lines 7 through 10						1,581,974,021

Gross receipts from related activities, etc. (see instructions) ..................

808,087,752

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 6, column (f) divided by line 11, column (f)) .........

94.880 %

Public support percentage for 2022 Schedule A, Part II, line 14 ...............

93.850 %

16a

33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2023

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2022 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2023 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2022 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2023

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2023

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2023

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2023

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2023 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2023	(iii) Distributable Amount for 2023
1 Distributable amount for 2023 from Section C, line 6
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2023:
a From 2018.......
b From 2019.......
c From 2020.......
d From 2021.......
e From 2022.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2023 distributable amount
i Carryover from 2018 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2023 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2023 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2024. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2019.....
b Excess from 2020.....
c Excess from 2021.....
d Excess from 2022.....
e Excess from 2023.....

Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	OTHER INCOME - 2019 AMOUNT: $ 5,012,072. 2020 AMOUNT: $ 9,529,359. 2021 AMOUNT: $ 2,814,277. 2022 AMOUNT: $ 3,703,461. 2023 AMOUNT: $ 4,527,751. LIGHT RAIL CONSTRUCTION - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 11,058,273. 2021 AMOUNT: $ 2,644,637. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. EXPENSE REIMBURSEMENTS - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 304,016. 2022 AMOUNT: $ 275,555. 2023 AMOUNT: $ 269,333.
SCHEDULE A, PART II	IN ORDER TO APPLY TO SPECIAL REPORTING REQUIREMENT UNDER SCHEDULE B REPORTING, BAR ILAN UNIVERSITY ISRAEL, INC. ("BIU") CALCULATED THE PUBLIC SUPPORT TEST CALCULATION UNDER SCHEDULE A, PART II, TO ESTABLISH THAT IT HAS MET THE 33 1/3% TEST FOR THE CURRENT OR PRIOR YEAR.

Return Reference

Explanation

SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:

OTHER INCOME - 2019 AMOUNT: $ 5,012,072. 2020 AMOUNT: $ 9,529,359. 2021 AMOUNT: $ 2,814,277. 2022 AMOUNT: $ 3,703,461. 2023 AMOUNT: $ 4,527,751. LIGHT RAIL CONSTRUCTION - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 11,058,273. 2021 AMOUNT: $ 2,644,637. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. EXPENSE REIMBURSEMENTS - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 304,016. 2022 AMOUNT: $ 275,555. 2023 AMOUNT: $ 269,333.

SCHEDULE A, PART II

IN ORDER TO APPLY TO SPECIAL REPORTING REQUIREMENT UNDER SCHEDULE B REPORTING, BAR ILAN UNIVERSITY ISRAEL, INC. ("BIU") CALCULATED THE PUBLIC SUPPORT TEST CALCULATION UNDER SCHEDULE A, PART II, TO ESTABLISH THAT IT HAS MET THE 33 1/3% TEST FOR THE CURRENT OR PRIOR YEAR.

Schedule A (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Name of the organization

BAR ILAN UNIVERSITY IN ISRAEL INC

Employer identification number

13-6192275

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2023)

Schedule B (Form 990) (2023) Page 2

Name of organization BAR ILAN UNIVERSITY IN ISRAEL INC

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 3

Name of organization BAR ILAN UNIVERSITY IN ISRAEL INC		Employer identification number 13-6192275

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 4


Name of organization BAR ILAN UNIVERSITY IN ISRAEL INC			Employer identification number 13-6192275
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2023)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

BAR ILAN UNIVERSITY IN ISRAEL INC

Employer identification number

13-6192275

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2022

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....	140,825,129	135,169,039	133,195,289	122,236,517	121,973,823
b	Contributions ...	3,339,623	183,021	714,643	-39,678	1,068,750
c	Net investment earnings, gains, and losses	6,105,930	5,497,192	1,259,107	11,225,356	-853,318
d	Grants or scholarships ...	241,240	24,123		226,906	-47,262
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......	150,029,442	140,825,129	135,169,039	133,195,289	122,236,517

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

13.280 %

Permanent endowment right arrow

66.330 %

Term endowment right arrow

20.390 %

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....	147,692,183	3,315,903	144,376,280
c	Leasehold improvements
d	Equipment ....	36,769,003	23,433,962	13,335,041
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				157,711,321

Schedule D (Form 990) 2022

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
RETIREMENT BENEFIT OBLIGATION	138,464,421








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	138,464,421
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2022

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	518,901,114
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	33,470,775
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d	55,065,328
e	Add lines 2a through 2d .....................			2e	88,536,103
3	Subtract line 2e from line 1..................			3	430,365,011
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b	172,741,459
c	Add lines 4a and 4b....................			4c	172,741,459
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	603,106,470

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	433,429,208
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................			2e	0
3	Subtract line 2e from line 1...................			3	433,429,208
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b	4,700,000
c	Add lines 4a and 4b.....................			4c	4,700,000
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	438,129,208

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART III, LINE 4:	BIU HAS A VAST COLLECTION OF WORKS OF ART, BOOKS AND DOCUMENTS THAT ARE USED FOR THE BENEFIT OF THE PUBLIC AND FOR THE STUDENT BODY (FOR RESEARCH, EDUCATION AND CULTURAL PURPOSES). BIU DOES NOT VALUE THESE ITEMS IN ITS AUDITED FINANCIAL STATEMENTS AND IS NOT REQUIRED TO INCLUDE A FOOTNOTE IN ITS ISRAEL FINANCIAL STATEMENTS AS IT IS NOT SUBJECT TO SFAS 116.
PART V, LINE 4:	BIU HOLDS AN EXTENSIVE ENDOWMENT THAT IS INTENDED TO FUND FUTURE STUDENT SCHOLARSHIPS, AS WELL AS EDUCATIONAL PROGRAMS. A SPECIFIC PERCENTAGE OF THE ENDOWMENT FUND IS USED TO SUPPORT THE BENEVOLENT SOCIETY FOR THE SUPPORT OF THE INSTITUTE OF HIGHER TORAH STUDIES. BIU INTENDS THAT THE ENDOWMENT'S PRINCIPAL BE LEFT UNTOUCHED, WHILE ITS EARNINGS WILL BE USED TO FUND ITS EDUCATIONAL PROGRAMS. FOR 990 REPORTING, THE ENDOWMENT BALANCES HAVE BEEN CONVERTED FROM SHEKELS TO DOLLARS. SINCE THE EXCHANGE RATE CHANGES FROM YEAR-TO-YEAR, THE BEGINNING BALANCE WILL CHANGE ACCORDINGLY. FOR CONSISTENCY'S SAKE, WE HAVE CARRIED FORWARD THE 09/30/2023 ENDOWMENT BALANCE AT THE SAME RATE THAT WAS USED LAST YEAR. TO ACHIEVE THE PROPER CONVERSION OF THE ENDOWMENT'S ENDING BALANCE AT 09/30/2024, A CURRENCY ADJUSTMENT IS REPORTED ON LINE 1(C) ALONG WITH THE YEAR'S INVESTMENT EARNINGS. PART VI: THE UNIVERSITY'S AUDITED FINANCIAL STATEMENTS ARE NOT REQUIRED TO CLASSIFY FIXED ASSETS BY ASSET CLASS; ACCORDINGLY, NO ALLOCATION HAS BEEN MADE TO CONFORM TO THE FORM 990 PRESENTATION. ALL ASSETS HAVE BEEN CLASSIFIED AS EITHER BUILDINGS OR EQUIPMENT. PART X, LINE 2: BIU'S FINANCIAL STATEMENTS ISSUED IN ISRAEL DO NOT CONTAIN A FIN-48 FOOTNOTE AS THIS IS A UNITED STATES ACCOUNTING PRONOUNCEMENT THAT DOES NOT IMPACT BIU.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	INCOME-REDUCING OBLIGATION 3,769,310. DONATIONS DESIGNATED TO CLOSE BUDGETS 21,601,286. AMOUNT RELEASED FROM RESTRICTION FOR INVESTMENT IN FIXED ASSETS 29,694,732.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	CONTRIBUTIONS FROM RELATED ORGANIZATIONS 172,741,459.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	PAYMENTS TO AFFILIATES 4,700,000.

Schedule D (Form 990) 2022

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE E(Form 990)

Department of the Treasury
Internal Revenue Service

Schools

Complete if the organization answered "Yes" on Form 990,
Part IV, line 13, or Form 990-EZ, Part VI, line 48.
Right pointing arrow large image

Attach to Form 990 or Form 990-EZ.
Right pointing arrow large image

Go to www.irs.gov/Form990EZ for the latest information.

OMB No. 1545-0047 2023Open to Public Inspection

Name of the organization

BAR ILAN UNIVERSITY IN ISRAEL INC

Employer identification number

13-6192275

Part I

YES

Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws,

other governing instrument, or in a resolution of its governing body? . . . . . . . . . . . . . . . . . .

Yes

Does the organization include a statement of its racially nondiscriminatory policy toward students in all its

brochures, catalogues, and other written communications with the public dealing with student admissions,

programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Has the organization publicized its racially nondiscriminatory policy on its primary publicly accessible Internet homepage at

all times during its taxable year in a manner reasonably expected to be noticed by visitors to the homepage, or through

newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no

solicitation program, in a way that makes the policy known to all parts of the general community it serves? If "Yes," please

describe. If "No," please explain. If you need more space use Part II. . . . . . . . . . . . . . . . . . .

Yes

Does the organization maintain the following?

Records indicating the racial composition of the student body, faculty, and administrative staff? . . . . . . . . .

Yes

Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory

basis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Copies of all catalogues, brochures, announcements, and other written communications to the public dealing

with student admissions, programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . .

Yes

Copies of all material used by the organization or on its behalf to solicit contributions? . . . . . . . . . . . .

Yes

If you answered "No" to any of the above, please explain. If you need more space, use Part II.

Does the organization discriminate by race in any way with respect to:

Students' rights or privileges? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Admissions policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Employment of faculty or administrative staff? . . . . . . . . . . . . . . . . . . . . . . . . .

Scholarships or other financial assistance? . . . . . . . . . . . . . . . . . . . . . . . . . .

Educational policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Use of facilities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Athletic programs? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other extracurricular activities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If you answered "Yes" to any of the above, please explain. If you need more space, use Part II.

Does the organization receive any financial aid or assistance from a governmental agency? . . . . . . . . . .

Yes

Has the organization's right to such aid ever been revoked or suspended? . . . . . . . . . . . . . . . .

If you answered "Yes" to either line 6a or line 6b, explain on Part II.

Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05

of Rev. Proc. 75-50, 1975-2 C.B. 587, as modified by Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, covering racial nondiscrimination? If "No," explain on Part II. . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50085D

Schedule E (Form 990) (2023)

Page 2

Part II

Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. Also provide
any other additional information. See instructions.

Return Reference

Explanation

SCHEDULE E, PART I, LINE 3

BIU'S NONDISCRIMINATORY POLICY IS PUBLISHED IN MOST OF THE UNIVERSITY'S COMMUNICATIONS TO THE PUBLIC, INCLUDING IN BROCHURES, IN NEWSPAPER ARTICLES, ON ITS WEBSITE, AND IN ITS ADMISSIONS APPLICATION.

SCHEDULE E, PART I, LINE 6

THE UNIVERSITY RECEIVES THE OVERWHELMING BULK OF ITS PUBLIC SUPPORT FROM THE COUNCIL FOR HIGHER EDUCATION. THE COUNCIL FOR HIGHER EDUCATION (CHE) IS THE OFFICIAL AUTHORITY FOR HIGHER EDUCATION IN ISRAEL AND DETERMINES POLICY FOR THE HIGHER EDUCATION SYSTEM. THE PLANNING AND BUDGETING COMMITTEE (PBC) IS RESPONSIBLE FOR FUNDING THE ISRAELI SYSTEM OF HIGHER EDUCATION. THE PBC DEFINES THE REGULAR BUDGET ALLOCATED FOR THE ACADEMIC INSTITUTIONS AS WELL AS THEIR DEVELOPMENT BUDGETS, WHILE CONSIDERING SOCIAL AND NATIONAL NEEDS AND PRIORITIES. IT STRIVES TO PROMOTE RESEARCH AND EDUCATION IN ISRAEL AND TO MAINTAIN THE ACADEMIC AND ADMINISTRATIVE FREEDOM OF ALL INSTITUTIONS.

Schedule E (Form 990) (2023)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE F(Form 990)

Department of the Treasury
Internal Revenue Service

Statement of Activities Outside the United States

Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16. Right arrow

Attach to Form 990. Right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization
BAR ILAN UNIVERSITY IN ISRAEL INC

Employer identification number

13-6192275

Part I

General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.

For grantmakers. Does the organization maintain records to substantiate the amount of its grants and

other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used

to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.

Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)

(a) Region		(b) Number of offices in the region	(c) Number of employees, agents, and independent contractors in the region	(d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region)	(e) If activity listed in (d) is a program service, describe specific type of service(s) in the region	(f) Total expenditures for and investments in the region
	MIDDLE EAST AND NORTH AFRICA	1	7,302	PROGRAM SERVICES	EDUCATION/RESEARCH	390,830,159
	MIDDLE EAST AND NORTH AFRICA	0	0	INVESTMENTS		537,534,771
	MIDDLE EAST AND NORTH AFRICA	0	0	GRANTMAKING		47,299,049














3a	Sub-total ....	1	7,302			975,663,979
b	Total from continuation sheets to Part I ...	0	0			0
c	Totals (add lines 3a and 3b)	1	7,302			975,663,979

For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2023

Schedule F (Form 990) 2023

Page 2

Part II

Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.

1 (a) Name of organization		(b) IRS code section and EIN (if applicable)	(c) Region	(d) Purpose of grant	(e) Amount of cash grant	(f) Manner of cash disbursement	(g) Amount of noncash assistance	(h) Description of noncash assistance	(i) Method of valuation (book, FMV, appraisal, other)

2	Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......
3	Enter total number of other organizations or entities .......................

Schedule F (Form 990) 2023

Schedule F (Form 990) 2023Page 3

Part III

Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.

Part III can be duplicated if additional space is needed.

	(b) Region	(d) Amount of cash grant	(e) Manner of cash disbursement
STUDENT SCHOLARSHIPS	MIDDLE EAST AND NORTH AFRICA	20,172,555	WIRE TRANSFER
MASTERS DEGREE SCHOLARSHIPS	MIDDLE EAST AND NORTH AFRICA	27,126,494	WIRE TRANSFER

Schedule F (Form 990) 2023

Page 4

Part IV

Foreign Forms

Schedule F (Form 990) 2023

Page 5

Part V

Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.

ReturnReference	Explanation
PART I, LINE 1	BIU OFFERS TWO TYPES OF GRANTS TO INDIVIDUALS. 1. STUDENT SCHOLARSHIPS - BIU PROVIDES STUDENT SCHOLARSHIPS TO INDIVIDUALS WHO INTEND TO MATRICULATE AT THE UNIVERSITY. THESE SCHOLARSHIPS ARE BASED ON EITHER MERIT OR NEED. BIU HAS A SCHOLARSHIP DEPARTMENT THAT OVERSEES AND MONITORS THE ISSUANCE OF GRANTS TO STUDENTS. SINCE THE FUNDS ARE USED EXCLUSIVELY TO DEFRAY THE COSTS OF TUITION, MONITORING OF FUNDS IS VERY LIMITED. 2. RESEARCH GRANTS - BIU PROVIDES RESEARCH GRANTS PRIMARILY TO GRADUATE STUDENTS AND VISITING SCIENTISTS TO CONDUCT RESEARCH IN CONJUNCTION WITH BIU FACULTY AND STUDENTS. ON OCTOBER 7, 2023, FOLLOWING THE ATTACKS ON ISRAEL AND THE SECURITY SITUATION, THE STATE OF ISRAEL DECLARED THE "IRON SWORDS" WAR AND ACCORDINGLY IMPOSED VARIOUS RESTRICTIONS WHICH INCLUDED AREAS IN WHICH CIVILIAN MOVEMENT WAS RESTRICTED, RESTRICTIONS ON VARIOUS GATHERINGS, CHANGES IN THE ACTIVITY OF THE EDUCATION SYSTEM AND SO FORTH, AND ALSO DRAFTED MANY CIVILIANS FOR RESERVE DUTY. AS A RESULT OF THE OUTBREAK OF THE WAR, THE OPENING OF THE 2023/2024 ACADEMIC YEAR WAS POSTPONED IN ACCORDANCE WITH A DECISION OF THE COMMITTEE OF THE UNIVERSITY HEADS IN VIEW OF THE STATE OF WAR AND THE MOBILIZATION OF A HIGH PERCENTAGE OF STUDENTS AND ACADEMIC STAFF. AS PART OF THE STEPS THAT WERE TAKEN BY THE UNIVERSITY FOLLOWING THE WAR, IT WAS DECIDED ON A RELIEF AND AID PLAN FOR THOSE WHO WERE DRAFTED. THESE ACTIONS INCLUDED: SPECIAL AID SCHOLARSHIPS, STUDY CENTERS, EXTRA COURSES AND MENTORING, PSYCHOLOGICAL SUPPORT, INCREASING THE DIGITAL ACCESSIBILITY INFRASTRUCTURE, ACADEMIC RELIEF AND ADJUSTMENTS. AMOUNTS PAID IN FURTHERANCE OF THE WAR EFFORT ARE INCLUDED IN THE SCHOLARSHIP/GRANT TOTALS REFLECTED IN SCHEDULE F, PART III.
PART I, LINE 2	BIU IS LOCATED IN THE MIDDLE EAST. THE PREPONDERANCE OF BIU'S ACTIVITIES ARE CONDUCTED IN ISRAEL AND THE AMOUNTS REPORTED AS EXPENDITURES IN THE MIDDLE EAST REPRESENT ALL COSTS INCURRED BY BIU IN PURSUIT OF OPERATING THE UNIVERSITY (INCLUSIVE OF SCHOLARSHIP COSTS). IN RECENT YEARS, BIU HAS EXPANDED ITS FUNDRAISING EFFORTS OUTSIDE ISRAEL TO THOSE REGIONS LISTED IN PART I, LINE 3. BIU IS, AS OF THE DATE OF THIS FILING, UNABLE TO QUANTIFY HOW MANY EMPLOYEES ARE CLASSIFIED AS WORKING IN EACH REGION, BUT IT IS EXPECTED TO BE A VERY SMALL AMOUNT. AS OF THE TIME OF FILING, BIU HAS NOT SPECIFICALLY TRACKED EXPENDITURES RELATED TO THOSE REGIONS. INVESTMENTS RECORDED ON SCHEDULE F, PART I, LINE 2 REPRESENT THE VALUE OF ALL SHORT-TERM AND LONG-TERM INVESTMENTS HELD BY BIU (IN ISRAEL) AND REPORTED IN PART X, LINE 11. PART III THE NUMBER OF SCHOLARSHIP RECIPIENTS REPORTABLE IN SCHEDULE F WAS NOT ASCERTAINABLE PRIOR TO THE FILING DATE OF THE FORM 990.

Schedule F (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

BAR ILAN UNIVERSITY IN ISRAEL INC

Employer identification number

13-6192275

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2023

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1PROF ARIE ZABAN PRESIDENT	(i) (ii)	285,965 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	115,049 ------------- 0	401,014 ------------- 0	0 ------------- 0
2PROFESSOR AMNON ALBECK RECTOR	(i) (ii)	250,520 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	57,838 ------------- 0	308,358 ------------- 0	0 ------------- 0
3SHULAMIT MICHAELI GOLDBERG VP OF RESEARCH	(i) (ii)	226,837 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	58,225 ------------- 0	285,062 ------------- 0	0 ------------- 0
4IDO KANTER FACULTY MBR. IN FACULTY OF PHYSICS	(i) (ii)	221,235 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	57,237 ------------- 0	278,472 ------------- 0	0 ------------- 0
5HAIM PETERMAN FACULTY MBR. IN FACULTY OF MEDICINE	(i) (ii)	218,646 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	56,999 ------------- 0	275,645 ------------- 0	0 ------------- 0
6ZOHAR YINON CHIEF EXECUTIVE OFFICER	(i) (ii)	228,676 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	46,558 ------------- 0	275,234 ------------- 0	0 ------------- 0
7YITZHAK MASTAI FACULTY MBR. IN FACULTY OF CHEMISTRY	(i) (ii)	218,186 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	55,233 ------------- 0	273,419 ------------- 0	0 ------------- 0
8ZEEV ZALEVSKY VP FOR ACADEMIA, INDUSTRY RESEARCH	(i) (ii)	213,044 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	56,695 ------------- 0	269,739 ------------- 0	0 ------------- 0
9SARIT KRAUS DEAN OF FACULTY OF EXACT SCIENCES	(i) (ii)	210,038 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	54,940 ------------- 0	264,978 ------------- 0	0 ------------- 0
10ARNON ZAIT CHIEF FINANCIAL OFFICER	(i) (ii)	185,718 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	36,897 ------------- 0	222,615 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2023

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 3	SCHEDULE J, PART I, LINE 3 ASKS BIU TO REPORT THE PROCEDURES BIU UNDERTAKES TO CREATE A REBUTTABLE PRESUMPTION OF REASONABLENESS WITH RESPECT TO THE COMPENSATION IT PAYS. WHILE BIU DOES NOT NECESSARILY OBSERVE U.S. PROCEDURES WHEN DETERMINING COMPENSATION, ALL EXECUTIVE COMPENSATION IS DETERMINED BY ADHERENCE TO STRICT ISRAELI GOVERNMENT GUIDELINES ESTABLISHED BY THE COUNCIL FOR HIGHER EDUCATION.
FORM 990, SCHEDULE J, PART II	THE UNIVERSITY INCLUDES ALL DEFERRED COMPENSATION OFFERED TO THE INDIVIDUALS REPORTED IN FORM 990, SCHEDULE J, IN COLUMN (D) BECAUSE THE ACCOUNTING FOR THESE ITEMS IN ISRAEL DOESN'T ALIGN WITH THE MANNER IN WHICH THE FORM 990 REQUESTS THIS INFORMATION. ALL DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS ARE INCLUDED IN COLUMN (D).

Schedule J (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

BAR ILAN UNIVERSITY IN ISRAEL INC

Employer identification number

13-6192275

Return Reference	Explanation
FORM 990, PART I, LINE 5 & PART V, LINE 2A	BIU HAS 7,302 EMPLOYEES. SINCE THESE EMPLOYEES ARE NOT U.S. RESIDENTS, THEY DO NOT RECEIVE A FORM W-2. PART V, LINE 2A AND PART I, LINE 5 REQUIRE THE ORGANIZATION TO REPORT ITS U.S. EMPLOYEES (AS REPORTED ON FORM W-3). NONE OF THE SALARIES PAID TO BIU EMPLOYEES ARE REPORTED ON A U.S. W-2.
FORM 990, PART III, LINE 1	BAR-ILAN UNIVERSITY IS ONE OF THE FIRST COMPREHENSIVE RESEARCH UNIVERSITIES TO BE ESTABLISHED IN ISRAEL. WITH OVER 20,000 STUDENTS, ITS MILESTONE ACHIEVEMENTS IN THE SCIENCES AND HUMANITIES HAVE MADE AN INDELIBLE IMPRINT ON THE LANDSCAPE OF THE NATION. THE UNIVERSITY HAS 10 FACULTIES: JEWISH STUDIES, MEDICINE, ENGINEERING, LAW, LIFE SCIENCES, EXACT SCIENCES, SOCIAL SCIENCES, EDUCATION, HUMANITIES AND INTERDISCIPLINARY STUDIES. THESE FACULTIES ARE ACTIVE PARTNERS IN NATIONAL SCIENCE AND TECHNOLOGY INITIATIVES. THE UNIVERSITY IS COMPRISED OF STUDENTS FROM ALL OVER ISRAEL; SECULAR AND RELIGIOUS; JEWS AND NON-JEWS; NEW IMMIGRANTS; INTERNATIONAL STUDENTS AND RESEARCHERS. OUR STUDENTS, RESEARCHERS, AND FACULTY MEMBERS REPRESENT A MOSAIC OF THE STATE OF ISRAEL, PROVIDING A UNIQUE ATMOSPHERE FOR OPEN EXCHANGE OF IDEAS AND EMBRACING ALL INDIVIDUALS AND OPINIONS. DIVERSITY IS KEY ON THE BIU CAMPUS WITH TOLERANCE AND RESPECT OUR BASIC PHILOSOPHY. SERVING AS A BRIDGE BETWEEN ISRAEL'S DIVERSE SECTORS, BAR-ILAN UNIVERSITY, WITH ITS MULTICULTURAL CAMPUS ENVIRONMENT, PROVIDES A SINGULAR FORUM FOR FREE THOUGHT AND OPEN DISCUSSION. THE UNIVERSITY IS AN ACCREDITED INSTITUTION OF HIGHER EDUCATION, ACCORDING TO THE COUNCIL OF HIGHER EDUCATION LAW, 5718-1958, WHICH DEALS WITH RESEARCH AND TEACHING. FURTHERMORE, THE BOARD OF TRUSTEES HAS UNDERTAKEN TO MAINTAIN THE UNIVERSITY AS AN INSTITUTION OF ACADEMIC EXCELLENCE IN ALL SPHERES-EXACT SCIENCES, HUMANITIES, ETC. WHICH CONTRIBUTES TO THE JEWISH CHARACTER AND INTERNATIONAL STANDING OF THE STATE OF ISRAEL. THE UNIVERSITY IS AWARE OF THE UNDERLYING COMPLEXITIES OF ISRAELI SOCIETY AND ITS FUNDAMENTAL PROBLEMS. CONSEQUENTLY, THE UNIVERSITY ASPIRES TO STRENGTHEN DIALOGUE BETWEEN THE VARIOUS PUBLIC SECTORS AND STRENGTHEN ISRAEL AS A JEWISH, ZIONIST AND DEMOCRATIC STATE. DURING THE 2024 ACADEMIC YEAR, 21,200 DEGREE STUDENTS ATTENDED THE UNIVERSITY STUDYING FOR DIFFERENT ACADEMIC DEGREES OVER VARYING PERIODS OF TIME (A STUDENT STUDYING FOR TWO DEGREES CONCURRENTLY WAS COUNTED TWICE). TEN FACULTIES (OF WHICH 3 ARE SINGLE-DEPARTMENT FACULTIES: LAWS, MEDICINE AND ENGINEERING), 47 DEPARTMENTS, 4 SPECIALTIES IN THE FACULTY OF LIFE SCIENCES, 5 PROGRAMS IN THE INTERDISCIPLINARY STUDIES UNIT AND ABOUT 142 INSTITUTES, RESEARCH CENTERS AND CHAIRS OPERATED WITHIN THE UNIVERSITY FRAMEWORK.
FORM 990, PART III - PROGRAM SERVICE, LINE 4A	TEACHING EXCELLENCE IS ONE OF THE PILLARS OF BAR-ILAN UNIVERSITY'S STRATEGY. THE UNIVERSITY INVESTS CONSIDERABLE RESOURCES IN THE CONTINUOUS IMPROVEMENT OF TEACHING QUALITY, AND A SPECIAL DEPARTMENT HAS BEEN ESTABLISHED FOR THIS PURPOSE: THE DIVISION OF LEARNING AND TEACHING. EVERY YEAR, ALL LECTURERS PARTICIPATE IN WORKSHOPS AND RECEIVE TOOLS FOR TEACHING EXCELLENCE, INCLUDING TOOLS FOR CONVEYING INFORMATION IN AN INTERESTING AND CURIOSITY-AROUSING MANNER, INCREASING MOTIVATION, GROUP FACILITATION, ACTIVE TEACHING, AND THE USE OF ILLUSTRATIVE TOOLS. SMART CLASSROOMS AND INNOVATIVE ACTIVE LEARNING SPACES HAVE BEEN SET UP THROUGHOUT THE CAMPUS, SERVING AS A PLATFORM FOR ADVANCED AND EXPERIENTIAL TEACHING. THE UNIVERSITY MAKES SURE TO STAY UP-TO-DATE WITH ALL THE INNOVATIONS IN THE FIELD OF TEACHING, COLLABORATES WITH DEDICATED CENTERS IN ISRAEL AND AROUND THE WORLD, AND TAKES PART IN CONFERENCES AND SEMINARS TO SHARE KNOWLEDGE ABOUT EFFECTIVE AND HIGH-QUALITY TEACHING. AS PART OF ITS GOAL TO PROMOTE TEACHING EXCELLENCE, THE UNIVERSITY PLACES SPECIAL EMPHASIS ON STUDENT SATISFACTION. EVERY SEMESTER, THE UNIVERSITY CONDUCTS A SURVEY TO EXAMINE THE LEVEL OF SATISFACTION WITH THE COURSES BEING TAUGHT. OUTSTANDING LECTURERS ARE RECOGNIZED AND APPRECIATED. LECTURERS WHO RECEIVE LOW SCORES RECEIVE PERSONAL COUNSELING AND PEDAGOGICAL TOOLS TO HELP THEM IMPROVE AND CONVEY KNOWLEDGE OPTIMALLY. THE UNIVERSITY STAFF, BOTH ACADEMIC AND ADMINISTRATIVE, IS ALSO AVAILABLE OUTSIDE THE LECTURE HALL OR RESEARCH LABORATORIES, AND UNDERTAKES TO PROVIDE EVERY STUDENT WITH PERSONAL ATTENTION, THROUGH GRADUATION AND EVEN BEYOND. OUR INVESTMENT IN STUDENTS IS EVIDENT: BAR-ILAN CONSISTENTLY RECEIVES AMONG THE HIGHEST RATINGS IN THE TEACHING QUALITY INDEX OF THE NATIONAL UNION OF ISRAELI STUDENTS' SATISFACTION SURVEY, COMPARED TO OTHER RESEARCH UNIVERSITIES. BAR-ILAN UNIVERSITY IN NUMBERS: - APPROXIMATELY 21,200 STUDENTS ARE STUDYING FOR AN ACADEMIC DEGREE AT BAR-ILAN UNIVERSITY - APPROXIMATELY 6,200 STUDENTS TAKE PART IN ENRICHMENT COURSES, CERTIFICATE STUDIES AND OTHER STUDY PROGRAMS AT BAR-ILAN UNIVERSITY - BAR-ILAN UNIVERSITY HAS APPROXIMATELY 130,000 ALUMNI - BAR-ILAN UNIVERSITY HAS 834 SENIOR FACULTY MEMBERS - BAR-ILAN UNIVERSITY HAS 10 FACULTIES: LIFE SCIENCES, SOCIAL SCIENCES, EDUCATION, JEWISH STUDIES, HUMANITIES, EXACT SCIENCES, LAW, ENGINEERING, MEDICINE AND THE INTERDISCIPLINARY STUDIES UNIT - BAR-ILAN UNIVERSITY HAS 47 DEPARTMENTS AND SCHOOLS IN A WIDE RANGE OF FIELDS - BAR-ILAN UNIVERSITY HAS 119 RESEARCH INSTITUTES, 24 RESEARCH CENTERS AND 61 CHAIRS - BAR-ILAN UNIVERSITY HAS 101 INTERNATIONAL RESEARCH COLLABORATIONS - BAR-ILAN UNIVERSITY HAS 706 ACTIVE GRANTS - BAR-ILAN UNIVERSITY HAS 26 LIBRARIES, WITH OVER ONE MILLION TITLES AND ACCESS TO DOZENS OF ELECTRONIC DATABASES
FORM 990, PART III - PROGRAM SERVICE, LINE 4B	BAR-ILAN UNIVERSITY CURRENTLY EMPLOYS SOME 700 RESEARCHERS, WHO ARE AMONG THE BEST IN THEIR FIELDS WORLDWIDE. THEY WORK IN OVER 70 RESEARCH INSTITUTES AND CENTERS, MENTORING THOUSANDS OF STUDENTS. THE UNIVERSITY'S RESEARCHERS ARE AT THE FOREFRONT OF ACADEMIA AND RESEARCH IN ISRAEL AND AROUND THE WORLD, AND ARE ENGAGED IN THE HOTTEST RESEARCH TOPICS OCCUPYING THE ACADEMIC WORLD AT THE DAWN OF THE 21ST CENTURY. IN THE UNIVERSITY'S LABORATORIES, OUR RESEARCHERS ARE WORKING ON DEVELOPING BRAIN CANCER DRUGS USING GOLD NANOPARTICLES, ON ARCHAEOLOGICAL-BOTANICAL RESEARCH THAT WILL IMPROVE AGRICULTURE IN THE FUTURE, ON PRODUCING FUEL THAT DOES NOT POLLUTE THE AIR, ON DEVELOPING PEST-RESISTANT PLANTS, ON DEVELOPING ARTIFICIAL INTELLIGENCE FOR A ROBOTIC GUIDE DOG, ON USING VIRTUAL REALITY TECHNOLOGY TO IMPROVE EMPATHY BETWEEN PEOPLE, AND SO MUCH MORE. A SIGNIFICANT NUMBER OF THE RESEARCH PROJECTS AT BAR-ILAN UNIVERSITY HAVE BECOME SUSTAINABLE PRODUCTS THAT ARE ALREADY IMPROVING OUR QUALITY OF LIFE. AMONG THE UNIVERSITY'S RESEARCH INSTITUTES ARE SOME OF THE MOST ADVANCED CENTERS IN THEIR FIELDS. THESE INCLUDE THE LESLIE AND SUSAN GONDA MULTIDISCIPLINARY BRAIN RESEARCH CENTER, WHICH COMBINES EXPERTISE AND TOOLS FROM THE FIELDS OF PHYSICS, BIOLOGY, COMPUTER SCIENCE, ENGINEERING, PHARMACOLOGY, PSYCHOLOGY, LINGUISTICS, AND MATHEMATICS; THE INSTITUTE OF NANOTECHNOLOGY AND ADVANCED MATERIALS, THE LARGEST NANO CENTER IN ISRAEL; THE BEGIN-SADAT CENTER FOR STRATEGIC STUDIES, WHICH DEALS WITH ISSUES RELATED TO THE MIDDLE EAST, ISRAEL'S NATIONAL SECURITY, AND ITS FOREIGN POLICY; AND THE INSTITUTE FOR THE ADVANCEMENT OF INTEGRATION, WHICH PROMOTES SOCIAL INTEGRATION IN THE EDUCATION SYSTEM AND WHOSE RESEARCH FINDINGS ARE APPLIED IN THE FIELD OF EDUCATION. IN ADDITION, THE UNIVERSITY OPERATES SEVERAL IMPACT-DRIVEN MULTIDISCIPLINARY RESEARCH CENTERS, INCLUDING THE BAR-ILAN CENTER FOR SMART CITIES, WHICH WORKS TO IMPROVE VARIOUS ASPECTS OF URBAN LIFE USING ADVANCED TECHNOLOGIES SUCH AS COMMUNICATIONS, IT, AND THE INTERNET OF THINGS, AND HAS BEEN RECOGNIZED BY THE EUROPEAN UNION AS AN INCUBATOR FOR DIGITAL INNOVATION; AND THE DANGOOR CENTER FOR PERSONALIZED MEDICINE, WHICH FOCUSES ON AREAS THAT ADVANCE THE FIELD OF PERSONALIZED MEDICINE SUCH AS IMMUNOTHERAPY, MICROBIOME, CRISPR, RNA RESEARCH, AND COMPUTATIONAL BIOLOGY. BAR-ILAN RESEARCHERS PARTNER IN HUNDREDS OF RESEARCH COLLABORATIONS AND INITIATIVES WITH RESEARCH BODIES IN ISRAEL AND AROUND THE GLOBE, WITH INDUSTRY, AND WITH PUBLIC AND GOVERNMENT INSTITUTIONS, AND HAVE WON SCHOLARSHIPS, GRANTS, APPOINTMENTS, AND RECOGNITION FROM DOZENS OF FOUNDATIONS AND PROFESSIONAL ORGANIZATIONS WORLDWIDE.
FORM 990, PART IV, LINE 4 & SCHEDULE C	BIU DOES CONDUCT LOBBYING, BUT IT DOES SO OUTSIDE THE UNITED STATES. BIU NEVER UNDERTAKES ANY LOBBYING ACTIVITIES WITH RESPECT TO ANY UNITED STATES LEGISLATION AND, AS SUCH, THE ORGANIZATION IS TAKING THE POSITION THAT IT DOES NOT LOBBY FOR U.S. PURPOSES (AND CAN, THUS, ANSWER PART IV, LINE 4 NO AND DISPENSE WITH FILING SCHEDULE C).
FORM 990, PART IV, LINES 28(A)-(C)	BIU DOES NOT BELIEVE THAT IT HAS ANY CONFLICTS OF INTEREST THAT NEED TO BE REPORTED ON SCHEDULE L OF THE FORM 990; HOWEVER, IN THE INTERESTS OF CLARITY, THE ORGANIZATION WISHES TO DISCLOSE THAT SEVERAL BOARD MEMBERS HAVE RELATIONSHIPS WITH ENTITIES UPON WHICH THE INDIVIDUAL MAY ALSO SIT AS A BOARD MEMBER. BIU MAINTAINS THAT THESE RELATIONSHIPS ARE INCIDENTAL AND THE AMOUNTS REMIT BETWEEN THE ORGANIZATIONS DO NOT RISE TO THE REPORTING THRESHOLDS REQUIRED BY SCHEDULE L. TO THE EXTENT THAT THERE ARE ANY CONTRACTUAL RELATIONSHIPS WITH ORGANIZATIONS THAT BOARD MEMBERS MAY BE INVOLVED WITH, ALL SUCH CONTRACTS ARE NEGOTIATED AT ARM'S LENGTH AND AT MARKET RATES (AND DONE IN THE ORDINARY COURSE OF BUSINESS).
FORM 990, PART VI, SECTION A, LINE 2	THE BIU BOARD CONTAINS 105 VOTING MEMBERS, MOST OF WHOM RESIDE OUTSIDE THE UNITED STATES. THESE BOARD MEMBERS MAY HAVE FAMILY OR BUSINESS RELATIONSHIPS. ADDITIONAL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990, PART VI, LINE 9 BAR-ILAN UNIVERSITY IN ISRAEL, INC. HAS A UNITED STATES MAILING ADDRESS; HOWEVER, THE MAJORITY OF BIU'S BOARD MEMBERS ARE NOT U.S. CITIZENS AND RESIDE OUTSIDE THE UNITED STATES (EITHER IN ISRAEL OR IN OTHER FOREIGN COUNTRIES). NEVERTHELESS, ANY OFFICER, DIRECTOR, TRUSTEE OR KEY EMPLOYEE LISTED ON THE FORM 990 CAN BE REACHED AT BAR-ILAN UNIVERSITY IN ISRAEL, INC.'S UNITED STATES MAILING ADDRESS.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 WAS PREPARED BY AN INDEPENDENT TAX FIRM IN THE UNITED STATES, WITH INFORMATION PROVIDED BY THE BIU FINANCE DEPARTMENT IN RAMAT-GAN, ISRAEL. THE RULES GOVERNING TAX-EXEMPT ORGANIZATIONS IN ISRAEL ARE DIFFERENT THAN THOSE USED IN THE UNITED STATES; ACCORDINGLY, THE BIU FINANCE DEPARTMENT USED ITS BEST EFFORTS TO COMPLY WITH THE REQUIREMENTS INSTITUTED BY THE INTERNAL REVENUE SERVICE. THE FINANCIAL INFORMATION PERTAINING TO BIU IS DERIVED FROM AUDITED FINANCIAL STATEMENTS PREPARED BY SOMEKH CHAIKIN, A MEMBER FIRM OF KPMG INTERNATIONAL, IN A FORMAT THAT IS NOT CUSTOMARY FOR UNITED STATES TAX-EXEMPT ORGANIZATIONS. THE FORM 990 WAS NOT PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE BECAUSE THE BOARD IS ON RECESS AFTER THE SCHOOL YEAR HAS CLOSED. THE FULL 990 IS SHARED WITH THE BOARD FOLLOWING ITS ELECTRONIC FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	ALL UNIVERSITY OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO ABIDE BY A CONFLICT OF INTEREST POLICY THAT GOVERNS THEIR DAILY ACTIVITIES AND ALL FINANCIAL TRANSACTIONS/RELATIONSHIPS WITH THE UNIVERSITY. BIU'S COMPTROLLER REVIEWS POTENTIAL CONFLICT AND WILL SEEK REMEDIATION, IF NECESSARY.
FORM 990, PART VI, SECTION B, LINE 15	BAR-ILAN UNIVERSITY IN ISRAEL, INC. HAS ONE CLASS OF OFFICERS THAT IS REPORTED ON PART VII AND SCHEDULE J OF THE FORM 990, AND THEY ARE COMPENSATED ACCORDING TO STRICT ISRAELI GOVERNMENT GUIDELINES. NONE OF THESE OFFICERS ARE U.S. RESIDENTS AND, THEREFORE, ARE NOT SUBJECT TO UNITED STATES EMPLOYMENT TAX RULES. SINCE COMPENSATION IS ESTABLISHED PURSUANT TO GOVERNMENT REGULATIONS, NO OFFICER HAS ANY INPUT OR DISCRETIONARY AUTHORITY WITH RESPECT TO THE COMPENSATION GRANTED TO THE INDIVIDUALS GOVERNING BIU. BIU IS A UNIQUE ORGANIZATION FROM A UNITED STATES TAX PERSPECTIVE IN THAT ITS OPERATIONS ARE WHOLLY IN ISRAEL AND IT IS GOVERNED BY ISRAELI LAW. THE U.S. CONCEPT OF REBUTTABLE PRESUMPTION OF REASONABLENESS IS NOT AN ABIDING CONCERN BECAUSE ALL COMPENSATION IS ESTABLISHED PURSUANT TO GOVERNMENT REGULATIONS.
FORM 990, PART VI, SECTION C, LINE 19	THE TAXPAYER MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION.
FORM 990, PART VII, BOARD COMPOSITION	THE BOARD OF TRUSTEES IS THE HIGHEST INSTITUTION OF THE ORGANIZATION. AMONG ITS DUTIES IS TO OUTLINE THE FINANCIAL POLICY OF THE UNIVERSITY AND ITS GOALS, APPROVE ITS BUDGETS, OVERSEE ITS MANAGEMENT, GOAL REACHING AND ADVANCEMENT. THE BOARD OF TRUSTEES CONSISTS OF 105 MEMBERS THAT MAY VOTE ON UNIVERSITY MATTERS. THOSE INDIVIDUALS REPORTED AS HONORARY TRUSTEES DO NOT HAVE VOTING POWERS. THE UNIVERSITY HAS A COUNCIL CONSISTING OF 14 ELECTED FOUNDERS AND THREE OTHER FOUNDERS WHO SERVE EX OFFICIO. THE COUNCIL'S ROLE IS TO OVERSEE THE SPIRITUAL MANAGEMENT OF THE UNIVERSITY. IN ADDITION, THE UNIVERSITY HAS A COUNCIL OF TRUSTEES COMPRISED OF MEMBERS WHO ARE ISRAELI RESIDENTS AND PROFESSIONALS. IN THE PERIODS BETWEEN THE BOARD OF TRUSTEES MEETINGS, IT SERVES AS THE REPRESENTATIVE OF THE BOARD OF TRUSTEES TO FULFILL ITS DUTIES AND ITS RESPONSIBILITIES, EXCEPT FOR THOSE THAT CANNOT BE TRANSFERRED, ACCORDING TO LAW. FORM 990, PART VIII, LINE 3 SINCE BIU'S INVESTMENT PORTFOLIO IS HELD OUTSIDE THE UNITED STATES, A DETAILED SCHEDULE OF INVESTMENT GAINS IS UNAVAILABLE. THE UNIVERSITY'S AUDITED FINANCIAL STATEMENTS REPORT THE FOLLOWING MIX OF INVESTMENT GAINS AND LOSSES: I. CHANGE IN THE VALUE OF INVESTMENTS (BOTH REALIZED AND UNREALIZED) II. INTEREST/DIVIDENDS III. FOREIGN CURRENCY EXCHANGE GAIN IV. INVESTMENT MANAGEMENT FEES/BANKING EXPENSES TO THE EXTENT ANY OF THIS INVESTMENT GAIN REPRESENTS A CAPITAL GAIN, IT HAS BEEN REPORTED ON LINE 3 INSTEAD OF LINE 7. THE REMAINING BALANCE OF $33,470,775 HAS BEEN REPORTED IN PART XI, LINE 5 AS UNREALIZED GAINS ON INVESTMENTS.
FORM 990, PART VIII, LINE 11(B)	MISC. INCOME: THE AUDITED FINANCIAL STATEMENTS OF BIU ARE NOT PRESENTED ACCORDING TO US GAAP; ACCORDINGLY, THE CLASSIFICATIONS OF REVENUE STREAMS ARE NOT CONSISTENT WITH U.S. PRESENTATION. MISCELLANEOUS INCOME REPORTED ON LINE 11 REPRESENTS REVENUES FROM A DIVERSE VARIETY OF ACTIVITIES UNDERTAKEN BY BIU; ADDITIONAL DETAIL IS AVAILABLE UPON REQUEST. ALL OF THESE ACTIVITIES ARE EITHER RELATED TO THE UNIVERSITY'S EXEMPT MISSION OR OTHERWISE EXCLUDIBLE AS ACTIVITIES THAT ARE PROVIDED FOR THE CONVENIENCE OF THE UNIVERSITY'S STUDENTS, FACULTY AND/OR VISITORS.
FORM 990, PART IX	THE FUNCTIONAL EXPENSE CLASSIFICATION ON PART IX OF THE FORM 990 IS BROADLY REPRESENTATIVE OF THE ALLOCATION OF PROGRAM SERVICE EXPENSES AS REPORTED IN THE ISRAEL FINANCIAL STATEMENTS. UNLIKE MOST U.S. FINANCIAL STATEMENTS, THE ISRAELI FINANCIAL STATEMENTS DO NOT ALLOCATE EXPENSES BETWEEN ADMINISTRATIVE (OVERHEAD) EXPENSES AND THOSE EXPENSES USED IN DAY-TO-DAY PROGRAMS. BIU HAS ALLOCATED THE EXPENSES CONSISTENT WITH THE PRESENTATION IN PREVIOUS FORMS 990. BIU BROADLY IDENTIFIES FUNDRAISING EXPENDITURES IN ITS ANNUAL AUDITED FINANCIAL STATEMENTS; HOWEVER, THE ORGANIZATION DOES NOT SPECIFICALLY TRACK OR IDENTIFY THOSE EXPENSES IN ITS AUDITED FINANCIAL STATEMENTS. THESE AMOUNTS HAVE BEEN CLASSIFIED IN THE AGGREGATE ON LINE 24(E).
FORM 990, PART IX, LINE 21	AMOUNTS REPORTED ON LINE 21 REPRESENT PAYMENTS MADE BY THE UNIVERSITY TO THE AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY, INC. PURSUANT TO CONTRACTUAL AGREEMENT BETWEEN THE PARTIES. THE UNIVERSITY PAYS $4.7 MILLION FOR FUND-RAISING SERVICES PROVIDED BY THE AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY, INC. FORM 990, PART XI, LINE 9 THE FORM 990 IS PRESENTED BASED ON AUDITED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH THE AUDITING STANDARDS GENERALLY ACCEPTED IN ISRAEL, INCLUDING THOSE PRESCRIBED BY THE ISRAELI AUDITORS (MODE OF PERFORMANCE) REGULATIONS (1973). IN ADDITION, THE FINANCIAL STATEMENTS ARE PREPARED BASED ON THE ACCOUNTING AND REPORTING GUIDELINES BY HIGHER EDUCATION INSTITUTIONS IN ISRAEL AS SET BY THE PLANNING AND BUDGETING COMMITTEE OF THE ISRAEL HIGHER EDUCATION COUNCIL. THESE ACCOUNTING STANDARDS VARY GREATLY FROM UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES; ACCORDINGLY, THE PRESENTATION OF FINANCIAL DATA IN THE 990 MAY NOT CONFORM TO A 990 READER'S CUSTOMARY EXPECTATIONS.
FORM 990, PART XI, LINE 9:	BOOK-TO-TAX ADJUSTMENTS 26,210,080. FOREIGN CURRENCY ADJUSTMENT 150,673. PAYMENT TO AMERICAN FRIENDS OF BAR ILAN UNIVERSITY 4,700,000.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

BAR ILAN UNIVERSITY IN ISRAEL INC

Employer identification number

13-6192275

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity
(1) BAR ILAN RESEARCH AND DEVELOPMENT CO BAR ILAN UNIVERSITY RAMAT GAN 5290002 IS	RESEARCH	IS	0	0	BAR ILAN

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)JESSELSON INSTITUTE FOR ADVANCED TORAH STUDIES BAR ILAN UNIVERSITY 5290002 RAMAT GAN IS	EDUCATION	IS	N/A	N/A	N/A		No
(2)HARON DAHAN FUND FOR BAR-ILAN UNIVERSITY 160 EAST 56TH STREET NEW YORK,NY10022 26-3541989	FUNDRAISING	NY	501(C)(3)	LINE 12A, I	AFBIU	Yes
(3)AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY 160 EAST 56TH STREET NEW YORK,NY10022 46-4198975	FUNDRAISING	NY	501(C)(3)	LINE 7	N/A		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2023

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No

Schedule R (Form 990) 2023

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

Yes

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

Yes

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

Yes

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY	C	172,741,459	COST
(2) AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY	M	4,700,000	COST
(3) AMERICAN FRIENDS OF BAR-ILAN UNIVERSITY	R	4,700,000	COST

Schedule R (Form 990) 2023

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2023

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
2	Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
3	Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
4	Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .	Yes	No
5	Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
6	Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No