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      <PreparerPersonNm>SEAN MCMAHON</PreparerPersonNm>
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    <TaxYr>2023</TaxYr>
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      <PrimaryExemptPurposeTxt>OUR GOAL IS TO CLOSE THE GAP BEWTWEEN CHILDREN FROM DIFFERENT SOCIOECONOMIC BACKGROUNDS, WHILE EMPOWERING COMMUNITY, PRIDE, AND COMMITMENT AND IDENTITY. OUR MISSION IS TO CLOSE GAPS AND OPEN HORIZONS IN ISRAELI SOCIETY BY GIVING OPPORTUNITIES OF ADVANCEMENT FOR THOSE YOUNGSTERS WHO DO NOT HAVE IT, OFTEN DUE TO THE ECONOMIC HARDSHIP IN THEIR FAMILIES. THE IDEA OF CLOSING THE SOCIAL GAP IN ISRAEL IS A NATIONAL PRIORITY AND IS THE KEY GOAL FOR THE YCOI.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>OUR MISSION IS TO CLOSE GAPS AND OPEN HORIZONS IN ISRAELI SOCIETY BY GIVING OPPORTUNITIES OF ADVANCEMENT FOR THOSE YOUNGSTERS WHO DON'T HAVE IT, OFTEN DUE TO ECONOMIC HARDSHIP IN THEIR FAMILIES. THE IDEA OF CLOSING THE SOCIAL GAP IN ISRAEL IS A NATIONAL PRIORITY AND IS A KEY GOAL FOR THE YOUTH CENTERS OF ISRAEL (YCOI). YCOI ACCOMPLISHES THIS BY PROVIDING GRANTS TO KAREN YALDENU IN ISRAEL, WHICH IS A CHILDREN'S EDUCATIONAL AND SOCIAL ORGANIZATION.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>IRINA AZRAN</PersonNm>
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      <FactsAndCircumstancesTestTxt>TAXPAYER MEETS THE "FACTS AND CIRCUMSTANCES" TEST DESCRIBED IN REGULATION SECTION 1.170A-9(F)(3). THE PERCENTAGE OF SUPPORT THAT THE TAXPAYER NORMALLY RECEIVES FROM GOVERNMENTAL UNITS, FROM CONTRIBUTIONS MADE DIRECTLY OR INDIRECTLY FROM THE GENERAL PUBLIC, OR FROM A COMBINATION OF THESE SOURCES IS SUBSTANTIAL (MORE THAN 10% OF SUPPORT NORMALLY RECEIVED). TAXPAYER IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUAL BASIS. TAXPAYER MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC. DUE TO ITS SMALL SIZE AND LACK OF RESOURCES, TAXPAYER AGRESSIVELY SOLICITS CONTRIBUTIONS FROM PERSONS DEEMED MOST LIKELY TO CONTRIBUTE AN AMOUNT SUFFICENT FOR TAXPAYER TO INCREASE ITS CHARITABLE ACTIVITIES AND GIVING PROGRAM AND EXPAND ITS SOLICITATION PROGRAM. TAXPAYER ACTIVELY SOLICITS CONTRIBUTIONS FROM INDIVIDUALS AND PRIVATE FOUNDATIONS THAT CONTRIBUTED TO TAXPAYER IN THE PAST AS INDIVIDUALS AND PRIVATE FOUNDATIONS THAT CONTRIBUTED IN THE PAST ARE LIKELY TO CONTINUE TO CONTRIBUTE IN THE FUTURE. TAXPAYER RECEIVES ITS SUPPORT FROM A REPRESENTATIVE NUMBER OF PERSONS. TAXPAYER DOES NOT RECEIVE ALMOST ALL OF ITS SUPPORT FROM MEMBERS OF A SINGLE FAMILY. IN FACT, NONE OF THE INDIVIDUALS AND PRIVATE FOUNDATIONS THAT CONTRIBUTED MORE THAN 2% OF TAXPAYER'S TOTAL SUPPORT ARE RELATED TO EACH OTHER. TAXPAYER'S GOVERNING BODY REPRESENTS THE BROAD INTERESTS OF THE PUBLIC AND NOT THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS. NONE OF TAXPAYER'S OFFICERS CONTRIBUTED MORE THAN 2% OF TAXPAYER'S TOTAL SUPPORT.</FactsAndCircumstancesTestTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 4.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: AFTER SCHOOL ENRICHMENT PROGRAMS. GRANTEE NAME: KEREN YALDENU. GRANTEE ADDRESS: DERECH HEVRON 101, POB 10380 JERUSALEM, ISRAEL 9110301. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 25,274.</ExplanationTxt>
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        <ExplanationTxt>ACTIVITY CLASSIFICATION: ISRAEL DEFENSE. GRANTEE NAME: ISRAEL DEFENSE FUND. GRANTEE ADDRESS: IDF AND MOD HAKIRYA, ISRAEL 6473424. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 29,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 54,274.</ExplanationTxt>
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