﻿<?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>2024-11-14T15:12:09-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>464245481</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GERSHON BIEGELEISEN &amp; CO CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>111 MADISON AVE</AddressLine1Txt>
        <CityNm>LAKEWOOD</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08701</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>200546128</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CHAIM V'CHESSED- CENTER FOR JEWISH</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>VALUES INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>CHAI</BusinessNameControlTxt>
      <PhoneNum>4432709410</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3927 FALSTAFF ROAD</AddressLine1Txt>
        <CityNm>BALTIMORE</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21215</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAYSACH FRIEDMAN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4432709410</PhoneNum>
      <SignatureDt>2024-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GERSHON BIEGELEISEN</PreparerPersonNm>
      <PTIN>P00117676</PTIN>
      <PhoneNum>7328866311</PhoneNum>
      <PreparationDt>2024-11-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <NameChangeInd>X</NameChangeInd>
      <PrincipalOfficerNm>PAYSACH FRIEDMAN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>4003 FALSTAFF ROAD</AddressLine1Txt>
        <CityNm>BALTIMORE</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21215</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>788129</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>JEWISH VALUES/JVALUES.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <ActivityOrMissionDesc>RELIGIOUS/EDUCATIONAL</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>260788</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>763129</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>25000</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>260788</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>788129</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>96460</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>176001</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>26204</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>135375</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>215454</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>231835</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>391455</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>28953</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>396674</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>43214</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>447906</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>11704</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>19722</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>31510</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>428184</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>RELIGIOUS/EDUCATIONAL</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>191501</ExpenseAmt>
      <GrantAmt>176001</GrantAmt>
      <Desc>FUNDING OF CLASSES AND STUDY ON SUBJECTS GOVERNING INTERPERSONAL RELATIONS ACCORDING TO TORAH LAW.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>142625</ExpenseAmt>
        <RevenueAmt>25000</RevenueAmt>
        <Desc>PROVIDING AID AND ASSISTANCE TO NEEDY OR SUFFERING MEMBERS OF THE COMMUNITY, WITH AN EMPHASIS ON AMERICAN IMMIGRANTS TO ISRAEL.</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>334126</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd referenceDocumentId="RetDoc7">true</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd referenceDocumentId="RetDoc7">true</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd referenceDocumentId="RetDoc7">true</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc4">true</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc4">true</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>THE ORGANIZATION</PersonNm>
        <PhoneNum>4432709410</PhoneNum>
        <USAddress>
          <AddressLine1Txt>3927 FALSTAFF ROAD</AddressLine1Txt>
          <CityNm>BALTIMORE</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21215</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>YITZCHAK BOEHM</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAYSACH FRIEDMAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>20.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>YAEL GITTEL ROSEN</PersonNm>
        <TitleTxt>SECY-TREASUR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>763129</AllOtherContributionsAmt>
      <TotalContributionsAmt>763129</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>FEE FOR SERVICES</Desc>
        <TotalRevenueColumnAmt>25000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>25000</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>25000</TotalProgramServiceRevenueAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>788129</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>25000</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>54166</TotalAmt>
        <ProgramServicesAmt>54166</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>15170</TotalAmt>
        <ProgramServicesAmt>15170</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>106665</TotalAmt>
        <ProgramServicesAmt>106665</ProgramServicesAmt>
      </ForeignGrantsGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>14240</TotalAmt>
        <ProgramServicesAmt>10000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4240</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>18971</TotalAmt>
        <ProgramServicesAmt>10650</ProgramServicesAmt>
        <FundraisingAmt>8321</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>27592</TotalAmt>
        <ProgramServicesAmt>23778</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3814</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>36016</TotalAmt>
        <ProgramServicesAmt>31339</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4677</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>18060</TotalAmt>
        <ProgramServicesAmt>2402</ProgramServicesAmt>
        <FundraisingAmt>15658</FundraisingAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>1622</TotalAmt>
        <ProgramServicesAmt>1622</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>507</TotalAmt>
        <ManagementAndGeneralAmt>507</ManagementAndGeneralAmt>
      </InterestGrp>
      <OtherExpensesGrp>
        <Desc>VIDEOS</Desc>
        <TotalAmt>32232</TotalAmt>
        <ProgramServicesAmt>32232</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FOOD AND DINING EXPENSE</Desc>
        <TotalAmt>23615</TotalAmt>
        <ProgramServicesAmt>23615</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>STIPENDS</Desc>
        <TotalAmt>15500</TotalAmt>
        <ProgramServicesAmt>15500</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROPERTY TAX</Desc>
        <TotalAmt>11270</TotalAmt>
        <ManagementAndGeneralAmt>11270</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>15829</TotalAmt>
        <ProgramServicesAmt>6987</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6617</ManagementAndGeneralAmt>
        <FundraisingAmt>2225</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>391455</TotalAmt>
        <ProgramServicesAmt>334126</ProgramServicesAmt>
        <ManagementAndGeneralAmt>31125</ManagementAndGeneralAmt>
        <FundraisingAmt>26204</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>43214</BOYAmt>
        <EOYAmt>447906</EOYAmt>
      </CashNonInterestBearingGrp>
      <TotalAssetsGrp>
        <BOYAmt>43214</BOYAmt>
        <EOYAmt>447906</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>11704</BOYAmt>
        <EOYAmt>19722</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>11704</BOYAmt>
        <EOYAmt>19722</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>31510</BOYAmt>
        <EOYAmt>428184</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>31510</BOYAmt>
        <EOYAmt>428184</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>43214</BOYAmt>
        <EOYAmt>447906</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>396674</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>30972</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33476</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>260788</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>763129</CurrentTaxYearAmt>
        <TotalAmt>1117365</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>30972</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33476</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>260788</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>763129</CurrentTaxYearAmt>
        <TotalAmt>1117365</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>41659</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>1075706</PublicSupportTotal170Amt>
      <TotalSupportAmt>1117365</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>25000</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.96270</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.78930</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>
    <IRS990ScheduleD documentId="RetDoc3">
      <OtherLiabilitiesOrgGrp>
        <Desc>CREDIT CARD PAYABLE</Desc>
        <Amt>10722</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SBA LOAN PAYABLE</Desc>
        <Amt>9000</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>19722</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="RetDoc7">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>MIDDLE EAST &amp; NORTH AFRICA</RegionTxt>
        <OfficesCnt>1</OfficesCnt>
        <EmployeeCnt>1</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>EDUCATIONAL</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>FUNDING EDUC CLASSES</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>317118</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>1</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>1</SubtotalEmployeesCnt>
      <TotalOfficeCnt>1</TotalOfficeCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <SubtotalSpentAmt>317118</SubtotalSpentAmt>
      <TotalSpentAmt>317118</TotalSpentAmt>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>MIDDLE EAST &amp; NORTH AFRICA</RegionTxt>
        <PurposeOfGrantTxt>VALUES STUDYSESSIONS</PurposeOfGrantTxt>
        <CashGrantAmt>11470</CashGrantAmt>
        <MannerOfCashDisbursementTxt>CHECK</MannerOfCashDisbursementTxt>
      </GrantsToOrgOutsideUSGrp>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>GRANTS TO FOREIGN INDIVID</TypeOfAssistanceTxt>
        <RegionTxt>MIDDLE EAST &amp; NORTH AFRICA</RegionTxt>
        <RecipientCnt>15</RecipientCnt>
        <CashGrantAmt>90195</CashGrantAmt>
        <MannerOfCashDisbursementTxt>CHECK</MannerOfCashDisbursementTxt>
      </ForeignIndividualsGrantsGrp>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE F, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>FOLLOW UP VISITS TO STUDY GROUPS TO ENSURE ACTUAL OPERATION, REVIEW OF EXAMINATIONS GIVEN TO ENROLLEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE F, PAGE 1, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>MIDDLE EAST &amp; NORTH AFRICA 317,118 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleI documentId="RetDoc4">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SIMCHAT TZION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>428 CLIFTON AVENUE 44</AddressLine1Txt>
          <CityNm>LAKEWOOD</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>08701</ZIPCd>
        </USAddress>
        <RecipientEIN>113636715</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>12135</CashGrantAmt>
        <PurposeOfGrantTxt>CHARITABLE</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PROJECT INSPIRE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>915 CLIFTON AVENUE STE 7</AddressLine1Txt>
          <CityNm>CLIFTON</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07013</ZIPCd>
        </USAddress>
        <RecipientEIN>834499461</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>35626</CashGrantAmt>
        <PurposeOfGrantTxt>EDUCATIONAL</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>2</Total501c3OrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>GRANTS TO DOMESTIC INDIVI</GrantTypeTxt>
        <RecipientCnt>4</RecipientCnt>
        <CashGrantAmt>15170</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>REQUIRE SUBMITTED REPORTS DESCRIBING ACTIVITIES AND USE OF FUNDS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEWED AT BOARD MEETING UPON RECEIPT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DETERMINES SALARY BASED ON NORMS FOR COMPARABLE POSITIONS IN THE REGION. NO RELATED PARTIES ARE ELIGIBLE TO VOTE ON SALARES PERTAINING TO WHICH THEY HAVE ANY CONFLICT OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DETERMINES SALARY BASED ON NORMS FOR COMPARABLE POSITIONS IN THE REGION. NO RELATED PARTIES ARE ELIGIBLE TO VOTE ON SALARES PERTAINING TO WHICH THEY HAVE ANY CONFLICT OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>