Hias Foundation Inc

EIN 87-4477821 • 501(c)3 • Silver Spring, MD

Profile

The hias foundation provides annual support from its endowment to hias so that it can provide vital services to refugees and asylum seekers around the world and advocate for their fundamental rights so they can rebuild their lives.

1300 Spring Street 500Silver Spring, MD 20910

www.hiasfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

0.01x

Higher debt load relative to assets than 16% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

0.02x

Higher debt load relative to revenue than 10% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

-32%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

$225,156

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

-24%

Faster asset growth than 3% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

-35%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets16th percentile

Assets

Down

$16,659,430

Down $5,353,481 (-24%) from 2023

Liabilities

$243,204

Up $117,551 (+94%) from 2023

Net Assets

Down

$16,416,226

Down $5,471,032 (-25%) from 2023

Operations

Liabilities / Revenue10th percentile Net Margin8th percentile

Revenue

Down

$13,734,066

Down $7,444,197 (-35%) from 2023

Expenses

$18,118,026

Up $17,642,595 (+3711%) from 2023

Net Income

Down

-$4,383,960

Down $25,086,792 (-121%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth3rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2024

Assets$16,659,430

Liabilities$243,204

Net Assets$16,416,226

Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2024

Revenue$13,734,066

Expenses$18,118,026

Net Income-$4,383,960

Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $16,659,430
Liabilities: $243,204
Net assets: $16,416,226
Revenue: $13,734,066
Expenses: $18,118,026
Net income: -$4,383,960

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$16.7	$0.24	$16.4	$13.7	$18.1	$4.38
2023Detailed filing. Detailed filing data is available for this year.	$22.0	$0.13	$21.9	$21.2	$0.48	$20.7
2022Detailed filing. Detailed filing data is available for this year.	$0.08	$0.00	$0.08	$0.08	$0.00	$0.08
2021Detailed filing. Detailed filing data is available for this year.	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: May 13, 2025
Return Version: 2024v5.1
Gross Receipts: $28,849,040

Mission and Program Overview

Mission

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Investments in Publicly Traded Securities	$20,835,402	$15,175,394	▼ $5,660,008
Pledges and Grants Receivable	$124,955	$745,950	▲ $620,995
Savings and Temporary Cash Investments	$997,527	$353,292	▼ $644,235
Cash and Non-Interest-Bearing Accounts	$55,027	$74,706	▲ $19,679
Prepaid Expenses and Deferred Charges	-	$3,500	-
Total Assets	$22,012,911	$16,659,430	▼ $5,353,481
Other Assets Total	$0	$306,588	▲ $306,588
Liabilities
Other Liabilities	$0	$159,818	▲ $159,818
Accounts Payable and Accrued Expenses	$125,653	$83,386	▼ $42,267
Total Liabilities	$125,653	$243,204	▲ $117,551
Net Assets / Fund Balance
Net Assets With Donor Restrictions	$600,000	$8,927,319	▲ $8,327,319
Net Assets Without Donor Restrictions	$21,287,258	$7,488,907	▼ $13,798,351
Total Net Assets Fund Balance	$21,887,258	$16,416,226	▼ $5,471,032
Total Liabilities and Net Assets / Fund Balance	$22,012,911	$16,659,430	▼ $5,353,481

Endowment Activity

Period	Beginning	Contrib.	Gain/Loss	Other Uses	End
2024	$20,835,402	$10,106,239	▲ $1,483,753	$17,250,000	$15,175,394
2023	-	$20,500,000	▲ $1,379,402	$1,044,000	$20,835,402

Compensation and Service Providers

Top Officer Pay40th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Jonathan Boiskin	Executive Director	FT	$208,000	$17,156	$225,156

Board Members and Trustees

Name	Title
Lee Gordon	Chairman
Harley Ungar	Director
Neil Moss	Director
Rene Lerer	Director
Stephanie Mudick	Director
Steven Koltai	Director
Judith Friedman	Secretary/treasurer

Revenue and Support

Revenue Composition

Contributions and Grants: $11,085,870
Program Service Revenue: $0
Investment Income: $2,616,812
Other Revenue: $31,384
All Other Contributions: $11,085,870
Change in Net Assets: $-4,383,960

Noncash Contribution Practices

Property subject to holding requirements: No
Reviewed unusual noncash gifts: No
Third parties used for noncash contributions: No

Noncash Contributions

Contribution Type	Contribution Count	Reported Amount	Valuation Method
Securities Publicly Traded	3	$1,265,183	Fair Market Value (FMV)
Total Noncash Contributions	3	$1,265,183	-

Audited Revenue Reconciliation

Revenue per Audited Statements: $13,677,464
Revenue Not Reported on Financial Statements: $56,602
Revenue Not Reported on Form 990: $-986,302
Total Revenue per Audited Statements: $12,691,162
Total Revenue per Form 990: $13,734,066

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Grants and Similar Amounts Paid	$17,334,557
Total Fundraising Expense	$474,152
Salaries, Compensation, and Employee Benefits	$385,085
Other Expenses	$341,363
Professional Fundraising Fees	$57,021

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Grants to Domestic Orgs	$17,334,557	-	-	$17,334,557
Current Officers, Directors, Trustees, and Key Employees	-	$91,034	$132,802	$223,836
Fees for Services Other	-	-	$159,387	$159,387
Other Employee Benefits	-	$56,685	$37,070	$93,755
Other Salaries and Wages	-	$53,995	$13,499	$67,494
Fees for Services Professional Fundraising	-	-	$57,021	$57,021
Fees for Service Investment Mgmnt Fees	-	$56,602	-	$56,602
Travel	-	$2,663	$19,541	$22,204
Office Expenses	-	$4,709	$7,962	$12,671
Insurance	-	$8,263	-	$8,263
Other Expenses	-	$3,343	$1,432	$4,775
All Other Expenses	$1,415	$386	-	$1,801
Information Technology	-	$150	$150	$300
Total Functional Expenses	$17,335,972	$307,902	$474,152	$18,118,026

Audited Expense Reconciliation

Line Item	Amount
Total Expenses per Audited Statements	$18,162,194
Total Expenses per Form 990	$18,118,026
Expenses per Audited Statements	$18,061,424
Expenses Not Reported on Form 990	$100,770
Expenses Not Reported on Financial Statements	$56,602

International Activity

Grant and Assistance Recipients

Recipient	Location	Category	Purpose	Amount
Hias Inc	Silver Spring, MD	501 (c) (3)	Unrestticted/restricted Grant to Hias	$17,334,557

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: Yes

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$57,021

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Debt and Bond Financing

Other Reported Liabilities

Liability	Amount
Liabilities to Annuity Beneficiaries	$159,818

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: Yes
Audit committee: Yes
Backup withholding compliance: Yes
Business relationship with 35% controlled entity: No
Business relationship with family members: No
Business relationship with organization members: No
Material changes to governing documents: No
Compensation from other sources disclosed: No
CEO compensation reviewed: Yes
Other officer compensation reviewed: No
Conflict-of-interest policy: Yes
Audited financial statements prepared: No
Key decisions subject to board approval: No
Management duties delegated: No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“A draft copy of the 990 was provided to all board members prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The organization approved a coi policy in february 2023. All senior officials and every member of the board of directors submit written disclosure statements attesting that s/he understood and complied with the conflicts of interest policy and certifying that except as specifically described in his/her personal disclosure form, neither s/he nor any member of his/her family to the best of his/her knowledge had been engaged in any conflict of interest. The disclosure forms are reviewed by management, and nothing was noted that required action of any kind. The conflicts of interest forms are completed annually and retained by the hias foundation. Any potential conflicts of interest are evaluated, and individuals with any actual conflicts of interest recuse themselves from any decisions or deliberations with regards to the conflicting activity.”

Form 990, Part VI, Section B, Line 15A

“The executive director was reviewed by the board at their may 15, 2024, meeting, in executive session, which coincided with the may 1 one-year anniversary of the executive director's employment. The board determined that given the limited time frame, it would not proceed with an in-depth performance review for the initial employment year. It determined to provide a reasonable package of salary and benefits consistent with market-based compensation and the foundation's financial resources. To be in sync with the hias international review process, the board decided to provide a detailed performance review in november or december of 2024 for all employees.”

Form 990, Part VI, Section C, Line 19

“Documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name: Hias Foundation Inc
EIN: 87-4477821
Phone: 3018447990
Address: 1300 SPRING STREET 500, SILVER SPRING, MD 20910

Signing Officer

Name: Jonathan Boiskin
Title: Executive Director
Phone: 3018447990
Signed: 2025-05-13
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Jonathan Boiskin
Formed: 2021
Legal Domicile: Ny
Voting Board Members: 7
Independent Board Members: 7
Employees: 2
Volunteers: 7

Preparer

Firm: Sax Llp
Address: 1040 AVENUE OF THE AMERICAS-16TH FL, NEW YORK, NY 10018
Preparer: Mike Schall
Phone: 2122682804

Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of split-interest agreements -10,616.”

Financial Statement Notes

PART X, LINE 2:

“The organization does not believe its financial statements include any material, uncertain tax positions. Tax filings for periods ending december 31, 2022 (initial filing) and later are subject to examination by applicable taxing authorities.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in value of split-interest agreements”

Raw XML AppendixShowing 400 of 518 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path	#	Value
IRS990/AccountantCompileOrReviewInd	0	0
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt	0	125653
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt	0	83386
IRS990/ActivitiesConductedPrtshpInd	0	0
IRS990/ActivityOrMissionDesc	0	THE HIAS FOUNDATION PROVIDES ANNUAL SUPPORT FROM ITS ENDOWMENT TO HIAS SO THAT IT CAN PROVIDE VITAL SERVICES TO REFUGEES AND ASYLUM SEEKERS AROUND THE WORLD AND ADVOCATE FOR THEIR FUNDAMENTAL RIGHTS SO THEY CAN REBUILD THEIR LIVES.
IRS990/AllOtherContributionsAmt	0	11085870
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt	0	386
IRS990/AllOtherExpensesGrp/ProgramServicesAmt	0	1415
IRS990/AllOtherExpensesGrp/TotalAmt	0	1801
IRS990/AnnualDisclosureCoveredPrsnInd	0	1
IRS990/AuditCommitteeInd	0	1
IRS990/BackupWthldComplianceInd	0	1
IRS990/BooksInCareOfDetail/PersonNm	0	ALEXANDER MERO
IRS990/BooksInCareOfDetail/PhoneNum	0	3018447300
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	1300 SPRING STREET 500
IRS990/BooksInCareOfDetail/USAddress/CityNm	0	SILVER SPRING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd	0	20910
IRS990/BusinessRlnWith35CtrlEntInd	0	0
IRS990/BusinessRlnWithFamMemInd	0	0
IRS990/BusinessRlnWithOrgMemInd	0	0
IRS990/CashNonInterestBearingGrp/BOYAmt	0	55027
IRS990/CashNonInterestBearingGrp/EOYAmt	0	74706
IRS990/ChangeToOrgDocumentsInd	0	0
IRS990/CntrctRcvdGreaterThan100KCnt	0	0
IRS990/CollectionsOfArtInd	0	0
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt	0	132802
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt	0	91034
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt	0	223836
IRS990/CompensationFromOtherSrcsInd	0	0
IRS990/CompensationProcessCEOInd	0	1
IRS990/CompensationProcessOtherInd	0	0
IRS990/ConflictOfInterestPolicyInd	0	1
IRS990/ConservationEasementsInd	0	0
IRS990/ConsolidatedAuditFinclStmtInd	0	0
IRS990/CreditCounselingInd	0	0
IRS990/CYBenefitsPaidToMembersAmt	0	0
IRS990/CYContributionsGrantsAmt	0	11085870
IRS990/CYGrantsAndSimilarPaidAmt	0	17334557
IRS990/CYInvestmentIncomeAmt	0	2616812
IRS990/CYOtherExpensesAmt	0	341363
IRS990/CYOtherRevenueAmt	0	31384
IRS990/CYProgramServiceRevenueAmt	0	0
IRS990/CYRevenuesLessExpensesAmt	0	-4383960
IRS990/CYSalariesCompEmpBnftPaidAmt	0	385085
IRS990/CYTotalExpensesAmt	0	18118026
IRS990/CYTotalFundraisingExpenseAmt	0	474152
IRS990/CYTotalProfFndrsngExpnsAmt	0	57021
IRS990/CYTotalRevenueAmt	0	13734066
IRS990/DecisionsSubjectToApprovaInd	0	0
IRS990/DeductibleArtContributionInd	0	0
IRS990/DeductibleNonCashContriInd	0	1
IRS990/DelegationOfMgmtDutiesInd	0	0
IRS990/Desc	0	SUPPORTS THE MISSION OF HIAS, INC. TO DRAW ON JEWISH VALUES AND HISTORY TO PROVIDE VITAL SERVICES TO REFUGEES AND ASYLUM SEEKERS AROUND THE WORLD AND ADVOCATES FOR THEIR FUNDAMENTAL RIGHTS SO THEY CAN REBUILD THEIR LIVES.
IRS990/DescribedInSection501c3Ind	0	1
IRS990/DisregardedEntityInd	0	0
IRS990/DocumentRetentionPolicyInd	0	1
IRS990/DonorAdvisedFundInd	0	0
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt	0	600000
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt	0	8927319
IRS990/DonorRstrOrQuasiEndowmentsInd	0	1
IRS990/ElectionOfBoardMembersInd	0	0
IRS990/EmployeeCnt	0	2
IRS990/EmploymentTaxReturnsFiledInd	0	1
IRS990/EngagedInExcessBenefitTransInd	0	0
IRS990/ExpenseAmt	0	17335972
IRS990/FamilyOrBusinessRlnInd	0	0
IRS990/FederalGrantAuditRequiredInd	0	0
IRS990/FeesForServicesOtherGrp/FundraisingAmt	0	159387
IRS990/FeesForServicesOtherGrp/TotalAmt	0	159387
IRS990/FeesForServicesProfFundraising/FundraisingAmt	0	57021
IRS990/FeesForServicesProfFundraising/TotalAmt	0	57021
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt	0	56602
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt	0	56602
IRS990/ForeignActivitiesInd	0	0
IRS990/ForeignFinancialAccountInd	0	0
IRS990/ForeignOfficeInd	0	0
IRS990/Form8282PropertyDisposedOfInd	0	0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	0	2.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	1	2.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	2	1.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	3	1.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	4	1.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	5	1.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	6	1.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	7	35.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	0	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	1	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	2	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	3	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	4	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	5	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	6	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	0	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	1	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	2	X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	0	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	1	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	2	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	3	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	4	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	5	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	6	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	7	2156
IRS990/Form990PartVIISectionAGrp/PersonNm	0	LEE GORDON
IRS990/Form990PartVIISectionAGrp/PersonNm	1	JUDITH FRIEDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm	2	RENE LERER
IRS990/Form990PartVIISectionAGrp/PersonNm	3	HARLEY UNGAR
IRS990/Form990PartVIISectionAGrp/PersonNm	4	NEIL MOSS
IRS990/Form990PartVIISectionAGrp/PersonNm	5	STEVEN KOLTAI
IRS990/Form990PartVIISectionAGrp/PersonNm	6	STEPHANIE MUDICK
IRS990/Form990PartVIISectionAGrp/PersonNm	7	JONATHAN BOISKIN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	0	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	1	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	2	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	3	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	4	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	5	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	6	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	7	223000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	0	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	1	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	2	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	3	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	4	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	5	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	6	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	7	0
IRS990/Form990PartVIISectionAGrp/TitleTxt	0	CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt	1	SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt	2	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	3	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	4	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	5	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	6	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	7	EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd	0	1
IRS990/FormationYr	0	2021
IRS990/FormerOfcrEmployeesListedInd	0	0
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd	0	X
IRS990/FSAuditedInd	0	1
IRS990/FundraisingActivitiesInd	0	0
IRS990/GainOrLossGrp/SecuritiesAmt	0	2135026
IRS990/GamingActivitiesInd	0	0
IRS990/GoverningBodyVotingMembersCnt	0	7
IRS990/GrantAmt	0	17334557
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt	0	17334557
IRS990/GrantsToDomesticOrgsGrp/TotalAmt	0	17334557
IRS990/GrantsToIndividualsInd	0	0
IRS990/GrantsToOrganizationsInd	0	1
IRS990/GrantToRelatedPersonInd	0	0
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt	0	17250000
IRS990/GrossReceiptsAmt	0	28849040
IRS990/GroupReturnForAffiliatesInd	0	0
IRS990/IncludeFIN48FootnoteInd	0	1
IRS990/IndependentAuditFinclStmtInd	0	1
IRS990/IndependentVotingMemberCnt	0	7
IRS990/IndivRcvdGreaterThan100KCnt	0	1
IRS990/IndoorTanningServicesInd	0	0
IRS990/InfoInScheduleOPartVIInd	0	X
IRS990/InfoInScheduleOPartXIInd	0	X
IRS990/InformationTechnologyGrp/FundraisingAmt	0	150
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt	0	150
IRS990/InformationTechnologyGrp/TotalAmt	0	300
IRS990/InsuranceGrp/ManagementAndGeneralAmt	0	8263
IRS990/InsuranceGrp/TotalAmt	0	8263
IRS990/InvestmentIncomeGrp/ExclusionAmt	0	481786
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt	0	481786
IRS990/InvestmentInJointVentureInd	0	0
IRS990/InvestmentsPubTradedSecGrp/BOYAmt	0	20835402
IRS990/InvestmentsPubTradedSecGrp/EOYAmt	0	15175394
IRS990/IRPDocumentCnt	0	5
IRS990/IRPDocumentW2GCnt	0	0
IRS990/LegalDomicileStateCd	0	NY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt	0	15114974
IRS990/LoanOutstandingInd	0	0
IRS990/LobbyingActivitiesInd	0	0
IRS990/LocalChaptersInd	0	0
IRS990/MaterialDiversionOrMisuseInd	0	0
IRS990/MembersOrStockholdersInd	0	0
IRS990/MethodOfAccountingAccrualInd	0	X
IRS990/MinutesOfCommitteesInd	0	1
IRS990/MinutesOfGoverningBodyInd	0	1
IRS990/MissionDesc	0	THE HIAS FOUNDATION PROVIDES ANNUAL SUPPORT FROM ITS ENDOWMENT TO HIAS SO THAT IT CAN PROVIDE VITAL SERVICES TO REFUGEES AND ASYLUM SEEKERS AROUND THE WORLD AND ADVOCATE FOR THEIR FUNDAMENTAL RIGHTS SO THEY CAN REBUILD THEIR LIVES.
IRS990/MoreThan5000KToIndividualsInd	0	0
IRS990/MoreThan5000KToOrgInd	0	0
IRS990/NetAssetsOrFundBalancesBOYAmt	0	21887258
IRS990/NetAssetsOrFundBalancesEOYAmt	0	16416226
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt	0	2135026
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt	0	2135026
IRS990/NetUnrelatedBusTxblIncmAmt	0	0
IRS990/NetUnrlzdGainsLossesInvstAmt	0	-1076456
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt	0	21287258
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt	0	7488907
IRS990/NoncashContributionsAmt	0	1265183
IRS990/NondeductibleContributionsInd	0	0
IRS990/OfficeExpensesGrp/FundraisingAmt	0	7962
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt	0	4709
IRS990/OfficeExpensesGrp/TotalAmt	0	12671
IRS990/OfficerMailingAddressInd	0	0
IRS990/OperateHospitalInd	0	0
IRS990/Organization501c3Ind	0	X
IRS990/OrganizationFollowsFASB117Ind	0	X
IRS990/OtherAssetsTotalGrp/BOYAmt	0	0
IRS990/OtherAssetsTotalGrp/EOYAmt	0	306588
IRS990/OtherChangesInNetAssetsAmt	0	-10616
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt	0	37070
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt	0	56685
IRS990/OtherEmployeeBenefitsGrp/TotalAmt	0	93755
IRS990/OtherExpensesGrp/Desc	0	POSTAGE
IRS990/OtherExpensesGrp/Desc	1	REGISTRATION FEES
IRS990/OtherExpensesGrp/Desc	2	BANK CHARGES
IRS990/OtherExpensesGrp/Desc	3	MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt	0	45288
IRS990/OtherExpensesGrp/FundraisingAmt	1	1432
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	0	393
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	1	20958
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	2	8721
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	3	3343
IRS990/OtherExpensesGrp/TotalAmt	0	45681
IRS990/OtherExpensesGrp/TotalAmt	1	20958
IRS990/OtherExpensesGrp/TotalAmt	2	8721
IRS990/OtherExpensesGrp/TotalAmt	3	4775
IRS990/OtherLiabilitiesGrp/BOYAmt	0	0
IRS990/OtherLiabilitiesGrp/EOYAmt	0	159818
IRS990/OtherRevenueMiscGrp/BusinessCd	0	900099
IRS990/OtherRevenueMiscGrp/Desc	0	SUNDRY INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt	0	31384
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt	0	31384
IRS990/OtherRevenueTotalAmt	0	31384
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt	0	13499
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt	0	53995
IRS990/OtherSalariesAndWagesGrp/TotalAmt	0	67494
IRS990/PartialLiquidationInd	0	0
IRS990/PayPremiumsPrsnlBnftCntrctInd	0	0
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt	0	124955
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt	0	745950
IRS990/PoliticalCampaignActyInd	0	0
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt	0	3500
IRS990/PrincipalOfficerNm	0	JONATHAN BOISKIN
IRS990/ProfessionalFundraisingInd	0	1
IRS990/ProhibitedTaxShelterTransInd	0	0
IRS990/PYBenefitsPaidToMembersAmt	0	0
IRS990/PYContributionsGrantsAmt	0	20897788
IRS990/PYExcessBenefitTransInd	0	0
IRS990/PYGrantsAndSimilarPaidAmt	0	204900
IRS990/PYInvestmentIncomeAmt	0	280475
IRS990/PYOtherExpensesAmt	0	90673
IRS990/PYOtherRevenueAmt	0	0
IRS990/PYProgramServiceRevenueAmt	0	0
IRS990/PYRevenuesLessExpensesAmt	0	20702832
IRS990/PYSalariesCompEmpBnftPaidAmt	0	179858
IRS990/PYTotalExpensesAmt	0	475431
IRS990/PYTotalProfFndrsngExpnsAmt	0	0
IRS990/PYTotalRevenueAmt	0	21178263
IRS990/QuidProQuoContributionsInd	0	0
IRS990/RcvFndsToPayPrsnlBnftCntrctInd	0	0
IRS990/ReconcilationRevenueExpnssAmt	0	-4383960
IRS990/RegularMonitoringEnfrcInd	0	1
IRS990/RelatedEntityInd	0	0
IRS990/RelatedOrganizationCtrlEntInd	0	0
IRS990/ReportInvestmentsOtherSecInd	0	0
IRS990/ReportLandBuildingEquipmentInd	0	0
IRS990/ReportOtherAssetsInd	0	0
IRS990/ReportOtherLiabilitiesInd	0	1
IRS990/ReportProgramRelatedInvstInd	0	0
IRS990/SavingsAndTempCashInvstGrp/BOYAmt	0	997527
IRS990/SavingsAndTempCashInvstGrp/EOYAmt	0	353292
IRS990ScheduleA/First5Years170Ind	0	X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	11085870
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	20897788
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	78537
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	32062195
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt	0	481786
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt	0	280475
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	762261
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt	0	31384
IRS990ScheduleA/OtherIncome170Grp/TotalAmt	0	31384
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportTotal170Amt	0	30369704
IRS990ScheduleA/SubstantialContributorsTotAmt	0	1692491
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	11085870
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	20897788
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	78537
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	32062195
IRS990ScheduleA/TotalSupportAmt	0	32855840
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	RESTRICTED
IRS990/ScheduleBRequiredInd	0	1
IRS990ScheduleD/BoardDesignatedBalanceEOYPct	0	0.42000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt	0	20835402
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt	0	10106239
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt	0	15175394
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt	0	1483753
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt	0	17250000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt	0	20500000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt	0	20835402
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt	0	1379402
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt	0	1044000
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt	0	100770
IRS990ScheduleD/DonatedServicesUseFcltsAmt	0	100770
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd	0	0
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd	0	0
IRS990ScheduleD/ExpensesNotReportedAmt	0	100770
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt	0	56602
IRS990ScheduleD/ExpensesSubtotalAmt	0	18061424
IRS990ScheduleD/FootnoteTextInd	0	X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt	0	56602
IRS990ScheduleD/InvestmentExpensesNotIncldAmt	0	56602
IRS990ScheduleD/NetUnrealizedGainsInvstAmt	0	-1076456
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt	0	159818
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc	0	LIABILITIES TO ANNUITY BENEFICIARIES
IRS990ScheduleD/OtherRevenueAmt	0	-10616
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct	0	0.57000
IRS990ScheduleD/RevenueNotReportedAmt	0	-986302
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt	0	56602
IRS990ScheduleD/RevenueSubtotalAmt	0	13677464
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	0	THE ORGANIZATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY MATERIAL, UNCERTAIN TAX POSITIONS. TAX FILINGS FOR PERIODS ENDING DECEMBER 31, 2022 (INITIAL FILING) AND LATER ARE SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	1	CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	0	PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	1	PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt	0	0
IRS990ScheduleD/TotalExpensesPerForm990Amt	0	18118026
IRS990ScheduleD/TotalLiabilityAmt	0	159818
IRS990ScheduleD/TotalRevenuePerForm990Amt	0	13734066
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt	0	12691162
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt	0	18162194
IRS990ScheduleG/AgrmtProfFundraisingActyInd	0	0
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt	0	FUNDRAISING COUNSEL
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd	0	0
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt	0	0
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt	0	0
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt	0	PHILANTHROPY ADVISORY LLC
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt	0	57021
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt	0	4156 CHECKERBERRY CT
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm	0	HILLIARD
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd	0	OH
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd	0	43026
IRS990ScheduleG/TotalRetainedByContractorsAmt	0	57021
IRS990ScheduleI/GrantRecordsMaintainedInd	0	0
IRS990ScheduleI/RecipientTable/CashGrantAmt	0	17334557
IRS990ScheduleI/RecipientTable/IRCSectionDesc	0	501 (C) (3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt	0	0
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt	0	UNRESTTICTED/RESTRICTED GRANT TO HIAS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt	0	HIAS INC
IRS990ScheduleI/RecipientTable/RecipientEIN	0	135633307
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt	0	1300 SPRING STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm	0	SILVER SPRING
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd	0	MD
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd	0	20910
IRS990ScheduleJ/AnyNonFixedPaymentsInd	0	0
IRS990ScheduleJ/BoardOrCommitteeApprovalInd	0	X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd	0	0
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd	0	0
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd	0	0
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd	0	0
IRS990ScheduleJ/EquityBasedCompArrngmInd	0	0
IRS990ScheduleJ/InitialContractExceptionInd	0	0
IRS990/ScheduleJRequiredInd	0	1
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt	0	208000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount	0	15000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt	0	2156
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm	0	JONATHAN BOISKIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt	0	EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt	0	225156
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt	0	0
IRS990ScheduleJ/SeverancePaymentInd	0	0
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd	0	0
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd	0	0
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd	0	0
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt	0	3
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt	0	FMV
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd	0	X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt	0	1265183
IRS990ScheduleM/ThirdPartiesUsedInd	0	0
IRS990/ScheduleORequiredInd	0	1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	A DRAFT COPY OF THE 990 WAS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	THE ORGANIZATION APPROVED A COI POLICY IN FEBRUARY 2023. ALL SENIOR OFFICIALS AND EVERY MEMBER OF THE BOARD OF DIRECTORS SUBMIT WRITTEN DISCLOSURE STATEMENTS ATTESTING THAT S/HE UNDERSTOOD AND COMPLIED WITH THE CONFLICTS OF INTEREST POLICY AND CERTIFYING THAT EXCEPT AS SPECIFICALLY DESCRIBED IN HIS/HER PERSONAL DISCLOSURE FORM, NEITHER S/HE NOR ANY MEMBER OF HIS/HER FAMILY TO THE BEST OF HIS/HER KNOWLEDGE HAD BEEN ENGAGED IN ANY CONFLICT OF INTEREST. THE DISCLOSURE FORMS ARE REVIEWED BY MANAGEMENT, AND NOTHING WAS NOTED THAT REQUIRED ACTION OF ANY KIND. THE CONFLICTS OF INTEREST FORMS ARE COMPLETED ANNUALLY AND RETAINED BY THE HIAS FOUNDATION. ANY POTENTIAL CONFLICTS OF INTEREST ARE EVALUATED, AND INDIVIDUALS WITH ANY ACTUAL CONFLICTS OF INTEREST RECUSE THEMSELVES FROM ANY DECISIONS OR DELIBERATIONS WITH REGARDS TO THE CONFLICTING ACTIVITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	THE EXECUTIVE DIRECTOR WAS REVIEWED BY THE BOARD AT THEIR MAY 15, 2024, MEETING, IN EXECUTIVE SESSION, WHICH COINCIDED WITH THE MAY 1 ONE-YEAR ANNIVERSARY OF THE EXECUTIVE DIRECTOR'S EMPLOYMENT. THE BOARD DETERMINED THAT GIVEN THE LIMITED TIME FRAME, IT WOULD NOT PROCEED WITH AN IN-DEPTH PERFORMANCE REVIEW FOR THE INITIAL EMPLOYMENT YEAR. IT DETERMINED TO PROVIDE A REASONABLE PACKAGE OF SALARY AND BENEFITS CONSISTENT WITH MARKET-BASED COMPENSATION AND THE FOUNDATION'S FINANCIAL RESOURCES. TO BE IN SYNC WITH THE HIAS INTERNATIONAL REVIEW PROCESS, THE BOARD DECIDED TO PROVIDE A DETAILED PERFORMANCE REVIEW IN NOVEMBER OR DECEMBER OF 2024 FOR ALL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -10,616.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990, PART VI, SECTION C, LINE 19