﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T08:31:53-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>200537945</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JACOB I ZUBER CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1894 BEACON ST 2</AddressLine1Txt>
        <CityNm>BROOKLINE</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>024451901</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>042776536</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JERUSALEM DENTAL CENTER FOR</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CHILDREN INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>JERU</BusinessNameControlTxt>
      <PhoneNum>7328404444</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2446 CHURCH RD SUITE 2-4</AddressLine1Txt>
        <CityNm>TOMS RIVER</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08753</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ISAAC V PERLE</PersonNm>
      <PersonTitleTxt>PRES/DIRECTR</PersonTitleTxt>
      <PhoneNum>7328404444</PhoneNum>
      <SignatureDt>2024-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JACOB I ZUBER</PreparerPersonNm>
      <PTIN>P01363982</PTIN>
      <PhoneNum>6175055606</PhoneNum>
      <PreparationDt>2024-11-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>JERUSALEMDENTAL.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>123347</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>123347</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>123347</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>316000</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>551</OtherExpensesTotalAmt>
      <TotalExpensesAmt>316551</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-193204</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>44304</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-148900</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>51424</BOYAmt>
        <EOYAmt>8220</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>51424</BOYAmt>
        <EOYAmt>8220</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>7120</BOYAmt>
        <EOYAmt>157120</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>44304</BOYAmt>
        <EOYAmt>-148900</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>FUNDING ISRAELI DENTAL CLINIC FOR CHILDREN</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ORGANIZATION RAISES FUNDS ON BEHALF OF DENTAL CLINIC IN ISRAEL THAT PROVIDES LOW COST OR NO COST DENTAL CARE FOR CHILDREN. PATIENT VISITS TO CLINIC EXCEEDS 18,000.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>316000</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>316000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>316000</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ISAAC V PERLE</PersonNm>
        <TitleTxt>PRES/DIRECTR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MURRAY MILLER</PersonNm>
        <TitleTxt>TREAS/DIRECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CLAUDIA PERLE</PersonNm>
        <TitleTxt>CLERK/DIRECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>true</MadeLoansToFromOfficersInd>
      <LoansToFromOfficersAmt referenceDocumentId="RetDoc3">7120</LoansToFromOfficersAmt>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc3">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>ISAAC V PERLE</PersonNm>
        <USAddress>
          <AddressLine1Txt>1608 ROUTE 88</AddressLine1Txt>
          <CityNm>LAKEWOOD</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>08724</ZIPCd>
        </USAddress>
        <PhoneNum>7328404444</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>15938</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11840</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>46464</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24152</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>123347</CurrentTaxYearAmt>
        <TotalAmt>221741</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>15938</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11840</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>46464</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24152</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>123347</CurrentTaxYearAmt>
        <TotalAmt>221741</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>99605</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>122136</PublicSupportTotal170Amt>
      <TotalSupportAmt>221741</TotalSupportAmt>
      <PublicSupportCY170Pct>0.55080</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.47960</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleL documentId="RetDoc3">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>ISAAC V PERLE</PersonNm>
        <LoanPurposeTxt>HELP WITH CASH FLOW</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>7220</OriginalPrincipalAmt>
        <BalanceDueAmt>7120</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>7120</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: LUBA SLOME DENTAL CENTER CASH CONTRIBUTION: 316,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PAYPAL FEES 501 BANK CHARGES 50 TOTAL 551</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>LOANS FROM OFFICERS 7,120 7,120 MORTGAGE AND OTHER NOTES PAYABLE 0 150,000</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>