<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-01-30T14:15:06-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>133747570</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WEISS &amp; COMPANY LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>18 EAST 41ST STREET</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>100176270</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>133606267</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN FRIENDS OF YESHIVAT</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>HAMEKUBALIM NAHALAT ITZCHAK INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>9145977901</PhoneNum>
      <USAddress>
        <AddressLine1Txt>234 RUSSELL STREET</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>112223005</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ISAAC AINETCHI</PersonNm>
      <PersonTitleTxt>PRES/DIRECTR</PersonTitleTxt>
      <PhoneNum>9145977901</PhoneNum>
      <SignatureDt>2024-01-22</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ISAAC</PersonFirstNm>
        <PersonLastNm>AINETCHI</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ABRAHAM WEISS</PreparerPersonNm>
      <PTIN>P00020893</PTIN>
      <PhoneNum>2123023400</PhoneNum>
      <PreparationDt>2024-01-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="RetDoc6">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>356119</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>25000</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>8807</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>8807</InterestOnSavNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>33807</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>8807</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2">1500</AccountingFeesRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc4">47</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc3">189</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>1736</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>50500</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>50500</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>52236</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>50500</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-18429</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>8807</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>31383</CashBOYAmt>
        <CashEOYAmt>120647</CashEOYAmt>
        <CashEOYFMVAmt>120647</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>343165</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>235472</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>235472</SavAndTempCashInvstEOYFMVAmt>
        <TotalAssetsBOYAmt>374548</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>356119</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>356119</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>374548</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>356119</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>374548</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>356119</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>374548</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>356119</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>374548</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-18429</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>356119</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>356119</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>122</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>122</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>122</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>122</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>ISAAC AINETCHI</IndividualWithBooksNm>
        <PhoneNum>9145977901</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>234 RUSSELL STREET</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>112223005</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ISAAC AINETCHI</PersonNm>
          <USAddress>
            <AddressLine1Txt>234 RUSSELL STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>112223005</ZIPCd>
          </USAddress>
          <TitleTxt>PRES/DIRECTR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BENJAMIN SHABTAI</PersonNm>
          <USAddress>
            <AddressLine1Txt>100 SOUTH POINTE DRIVE</AddressLine1Txt>
            <AddressLine2Txt>APT 2805</AddressLine2Txt>
            <CityNm>MIAMI BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>331397386</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>FOUNDATION ONLY MAKES CONTRIBUTIONS TO PRESELECTED CHARITABLE ORGANIZATIONS.</Description1Txt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>364580</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>364580</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>364580</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>5469</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>359111</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>17956</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>17956</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>122</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>122</TotalTaxAmt>
        <DistributableBeforeAdjAmt>17834</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>17834</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>17834</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>50500</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>50500</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>17834</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr4Amt>23912</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>7391</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>7736</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>28312</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>67351</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>50500</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>17834</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>32666</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>100017</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>100017</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>23912</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>7391</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>7736</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>28312</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>32666</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>YESHIVAT HAMEKUBALIM NAHALAT</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>ITCHAK</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientForeignAddress>
            <AddressLine1Txt>19 DAVID STREET</AddressLine1Txt>
            <CityNm>JERUSALEM</CityNm>
            <CountryCd>IS</CountryCd>
          </RecipientForeignAddress>
          <GrantOrContributionPurposeTxt>TO PROVIDE SCHOLARSHIPS</GrantOrContributionPurposeTxt>
          <Amt>50500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>50500</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>8807</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>8807</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>8807</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>ALEXANDER AVIYA HALPERN</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>52 EAST END AVENUE</AddressLine1Txt>
          <AddressLine2Txt>APT 15</AddressLine2Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>100288097</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>25000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc2">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>1500</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherExpensesSchedule documentId="RetDoc3">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>189</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="RetDoc4">
      <TaxesDetail>
        <CategoryTxt>TAXES</CategoryTxt>
        <Amt>47</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
