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        <RegionTotalExpendituresAmt>1306600</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>0</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>0</SubtotalEmployeesCnt>
      <ContinuationTotalOfficeCnt>0</ContinuationTotalOfficeCnt>
      <ContinuationTotalEmployeeCnt>0</ContinuationTotalEmployeeCnt>
      <TotalOfficeCnt>0</TotalOfficeCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <SubtotalSpentAmt>1306600</SubtotalSpentAmt>
      <ContinuationSpentAmt>0</ContinuationSpentAmt>
      <TotalSpentAmt>1306600</TotalSpentAmt>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>ISRAEL</RegionTxt>
        <PurposeOfGrantTxt>CONSTRUCTION OF NEW EDUCATIONAL AND RELIGIOUS FACILITIES AND EDUCATION OF YOUNG ADULTS</PurposeOfGrantTxt>
        <CashGrantAmt>1249772</CashGrantAmt>
        <MannerOfCashDisbursementTxt>CHECK &amp; BANK TRANSFER</MannerOfCashDisbursementTxt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
      </GrantsToOrgOutsideUSGrp>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>ISRAEL</RegionTxt>
        <PurposeOfGrantTxt>EDUCATIONAL PROGRAMS OF YOUNG ADULTS/STUDENTS</PurposeOfGrantTxt>
        <CashGrantAmt>11250</CashGrantAmt>
        <MannerOfCashDisbursementTxt>CHECK &amp; BANK TRANSFER</MannerOfCashDisbursementTxt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
      </GrantsToOrgOutsideUSGrp>
      <TransferToForeignCorpInd>0</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>0</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>0</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>0</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>0</ForeignPartnershipInd>
      <BoycottCountriesInd>0</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGINAZATION HAS STAFF OF TWO-THREE PEOPLE WHO CONTINUALLY VISIT AND REVIEW THE WORK DONE BY THE RECEPIENT ORGANIZATIONS AND REPORT BACK TO ITS NEW YORK OFFICE. IN ADDITION OFFICERS AND DIRECTORS OF AMERICAN FRIENDS OF YESHIVAT HESDER SDEROT, INC. TRAVEL TO ISRAEL AND VISIT CONSTRUCTION SITES, PARKS,LIBRARIES,SCHOOLS,ETC. TO VERIFY THAT MONIES ARE BEING SPENT ACCORDING TO THAT WHICH THE FUNDS WERE ALLOCATED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III ACCOUNTING METHOD:</FormAndLineReferenceDesc>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS REVIEW FORM 990</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL FINANCIAL ACTIVITY IS APPROVED AND SIGNED OFF BY EACH MEMBER OF THE ORGANIZATION'S BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DID NOT HAVE EMPLOYEES AND DID NOT PROVIDE COMPENSATION TO ANYONE IN THE CURRENT FISCAL YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON DIRECT REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>IR-2023-188 AND NOTICE 2023-71</FormAndLineReferenceDesc>
        <ExplanationTxt>PLEASE REVIEW THE FOLLOWING REASONABLE CAUSE STATEMENT WITH THE FISCAL YEAR FILING OF THE 7/31/23 RETURN. AMERICAN FRIENDS OF YESHIVAT HESDER S'DEROT HELPS FUND ONE OF THE YESHIVA'S IN S'DEROT, ISRAEL AND COMMUNITY PROJECTS IN S'DEROT. OVERSEAS VOLUNTEERS AND DIRECTORS WORK TIRELESSLY TO BUILD UP THE COMMUNITY THERE. S'DEROT, ISRAEL WAS ATTACKED ON OCTOBER 7TH, 2023. THIS GREATLY IMPACTED THE ORGANIZATION'S OPERATIONS, AND WE WOULD LIKE TO KINDLY REQUEST THAT FILING RELIEF BE GRANTED BASED ON IR-2023-188 AND NOTICE 2023-71. ORGANIZATION TIMELY FILED BEFORE THE EXTENSION OF OCTOBER 7TH, 2024 AND HAD AN APPROVED EXTENSION FOR THE YEAR WHEN THE RELIEF PROVISION WAS CREATED. PLEASE DO NOT INCUR ANY LATE FILING PENALTIES FOR THE ORGANIZATION FOR THE TAX FILING FOR FISCAL YEAR ENDED 7/31/23. PLEASE LET US KNOW IF YOU NEED ANYTHING ELSE FROM US. YOUR TIME AND ATTENTION TO THIS MATTER IS GREATLY APPRECIATED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>