<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-24T08:08:40-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>112479096</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>S ADELSBERG &amp; CO</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>280 NORTHERN BLVD</AddressLine1Txt>
        <CityNm>GREAT NECK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11021</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>113518767</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JEWISH EDUCATIONAL MEDIA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>JEWI</BusinessNameControlTxt>
      <PhoneNum>7187741800</PhoneNum>
      <USAddress>
        <AddressLine1Txt>781 EAST NEW YORK AVENUE</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11203</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ELKANAH SHMOTKIN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7187741800</PhoneNum>
      <SignatureDt>2024-05-23</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ELKANAH</PersonFirstNm>
        <PersonLastNm>SHMOTKIN</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEVE ADELSBERG</PreparerPersonNm>
      <PTIN>P00214432</PTIN>
      <PhoneNum>5165041313</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>ELKANAH SHMOTKIN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>781 EAST NEW YORK AVENUE</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11203</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>4978530</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2000</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>SEE PART III 1</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>4</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>35014</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>4339820</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>3410272</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>895664</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1262889</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>0</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>14345</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>35014</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>5249829</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>4708175</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1124932</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1876169</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>242562</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>3464616</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1918054</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>4589548</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>3794223</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>660281</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>913952</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>2638920</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>2683500</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1355126</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>505918</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1283794</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>2177582</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>PRESERVE AND CURATE EDUCATIONAL AND HISTORICAL VIDEO, AUDIO AND PHOTOGRAPHY, SHARING THESE ARCHIVAL TREASURES THROUGH EDUCATIONAL PROGRAMMING. OUR MOST PROMINENT SUBJECT IS THE REBBE, RABBI MENACHEM M. SCHNEERSON, OF RIGHTEOUS MEMORY</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>1978966</ExpenseAmt>
      <RevenueAmt>1129699</RevenueAmt>
      <Desc>CONTENT PRODUCTION. JEM PRODUCES HUNDREDS OF HIGH-QUALITY EDUCATIONAL VIDEOS EVERY YEAR, PUBLISHING THEM AS FILMS AND ON SOCIAL MEDIA. LIVING TORAH, A VIDEO MAGAZINE, IS VIEWED BY SEVERAL HUNDRED THOUSAND EVERY WEEK. JEM'S RESEARCH AND PRODUCTION DEPARTMENTS ASSIST SCHOLARS, FILMMAKERS, AND COMMUNITIES IN ACCESSING ITS ARCHIVAL MATERIALS FOR STUDY, INSPIRATION, AND IN MANY NON-JEM EVENTS AND PRODUCTIONS</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>399003</ExpenseAmt>
        <RevenueAmt>380350</RevenueAmt>
        <Desc>TECHNOLOGY. IN ORDER TO ENGAGE THE VAST MAJORITY OF HUMANITY WHICH, INCREASINGLY, LEARNS, CONNECTS, AND COMMUNICATES THROUGH TECHNOLOGY, JEM'S DEVELOPMENT PROJECTS DELIVER MOUNTAINS OF PRECIOUS CONTENT TO END USERS. JEM PRODUCTIONS PRESENT THE REBBE'S TEACHING AND INSPIRATION TO VASTLY VARIED AUDIENCES, AND ITS TECHNOLOGY INITIATIVES ENABLE THE MATERIALS TO REACH INDIVIDUALS AS THEY EXPECT IT IN MODERN TIMES, ASSISTING THEM TO FIND THE CONTENT THEY WANT, ON THEIR OWN DEVICE, AT THE TIME AND PLACE OF THEIR CHOOSING.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>258842</ExpenseAmt>
        <RevenueAmt>226434</RevenueAmt>
        <Desc>ORAL HISTORY AND PUBLISHING. THE REBBE'S FAR-REACHING IMPACT ON INDIVIDUALS AND COMMUNITIES TOOK PLACE LARGELY THROUGH DIRECT INTERACTIONS. THE MY ENCOUNTER WITH THE REBBE PROJECT DOCUMENTS THESE STORIES AND PRESERVES THE OF THE REBBE'S LIFE AND THE HISTORY OF THE CHABAD-LUBAVITCH MOVEMENT. A LARGE PUBLISHING EFFORT PROVIDES ACCESS TO THESE TESTIMONIES, ENABLING PEOPLE TO LEARN FROM THE REBBE'S EXAMPLE HOW TO BETTER THEMSELVES AND THE WORLD AROUND THEM.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>519000</ExpenseAmt>
        <RevenueAmt>0</RevenueAmt>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>519000</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>3155811</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">1</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">1</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>1</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd referenceDocumentId="RetDoc1042900001">1</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd referenceDocumentId="RetDoc1042900001">0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc1043400001">1</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc1043400001">1</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc1043400001">0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>4</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>1</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>0</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>1</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>ELKANAH SHMOTKIN</PersonNm>
        <PhoneNum>7187746000</PhoneNum>
        <USAddress>
          <AddressLine1Txt>781 E NEW YORK AVE</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11203</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>DOVID KRINSKY</PersonNm>
        <TitleTxt>CHAIRMAN OF THE BOARD</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELKANAH SHMOTKIN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>45.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>15.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>133600</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>YOSEF B FRIEDMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHAIM SHAUL BROOK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>YOEL GANCZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.25</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.25</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>YOSSI DEREN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.25</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.25</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>133600</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <GovernmentGrantsAmt>898297</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>2511975</AllOtherContributionsAmt>
      <NoncashContributionsAmt>162691</NoncashContributionsAmt>
      <TotalContributionsAmt>3410272</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>SALES OF EDUCATIONAL M</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>1262299</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1262299</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>590</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>590</RelatedOrExemptFuncIncomeAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>1262889</TotalProgramServiceRevenueAmt>
      <GrossRentsGrp>
        <RealAmt>305369</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>270355</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>35014</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>35014</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>35014</UnrelatedBusinessRevenueAmt>
      </NetRentalIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>4708175</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1262889</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>35014</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>133600</TotalAmt>
        <ProgramServicesAmt>100200</ProgramServicesAmt>
        <ManagementAndGeneralAmt>18704</ManagementAndGeneralAmt>
        <FundraisingAmt>14696</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1742569</TotalAmt>
        <ProgramServicesAmt>1306927</ProgramServicesAmt>
        <ManagementAndGeneralAmt>243960</ManagementAndGeneralAmt>
        <FundraisingAmt>191682</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>233442</TotalAmt>
        <ProgramServicesAmt>177591</ProgramServicesAmt>
        <ManagementAndGeneralAmt>55851</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>20000</TotalAmt>
        <ProgramServicesAmt>10000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10000</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>110738</TotalAmt>
        <ProgramServicesAmt>110738</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>105767</TotalAmt>
        <ProgramServicesAmt>69703</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17170</ManagementAndGeneralAmt>
        <FundraisingAmt>18894</FundraisingAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>35628</TotalAmt>
        <ProgramServicesAmt>35628</ProgramServicesAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>637</TotalAmt>
        <ProgramServicesAmt>637</ProgramServicesAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>11932</TotalAmt>
        <ManagementAndGeneralAmt>11932</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>34530</TotalAmt>
        <ProgramServicesAmt>17265</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17265</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>PRODUCTION EXPENSE</Desc>
        <TotalAmt>529267</TotalAmt>
        <ProgramServicesAmt>529267</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PLATFORM DEVELOPMENT</Desc>
        <TotalAmt>214267</TotalAmt>
        <ProgramServicesAmt>214267</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EDUCATION EXPENSE</Desc>
        <TotalAmt>210354</TotalAmt>
        <ProgramServicesAmt>210354</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAMMING</Desc>
        <TotalAmt>178611</TotalAmt>
        <ProgramServicesAmt>178611</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>232881</TotalAmt>
        <ProgramServicesAmt>194623</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20968</ManagementAndGeneralAmt>
        <FundraisingAmt>17290</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>3794223</TotalAmt>
        <ProgramServicesAmt>3155811</ProgramServicesAmt>
        <ManagementAndGeneralAmt>395850</ManagementAndGeneralAmt>
        <FundraisingAmt>242562</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>93627</BOYAmt>
        <EOYAmt>94099</EOYAmt>
      </CashNonInterestBearingGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>517776</BOYAmt>
        <EOYAmt>448272</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>13983</BOYAmt>
        <EOYAmt>10383</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>16424</BOYAmt>
        <EOYAmt>30826</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>2173813</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>345456</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1832791</BOYAmt>
        <EOYAmt>1828357</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <IntangibleAssetsGrp>
        <BOYAmt>14978</BOYAmt>
        <EOYAmt>11008</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>149341</BOYAmt>
        <EOYAmt>260555</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>2638920</BOYAmt>
        <EOYAmt>2683500</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>119987</BOYAmt>
        <EOYAmt>187518</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>1235139</BOYAmt>
        <EOYAmt>318400</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1355126</BOYAmt>
        <EOYAmt>505918</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>1283794</BOYAmt>
        <EOYAmt>2177582</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1283794</BOYAmt>
        <EOYAmt>2177582</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2638920</BOYAmt>
        <EOYAmt>2683500</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>913952</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-20164</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>2175862</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2061130</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1934896</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3006354</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2349874</CurrentTaxYearAmt>
        <TotalAmt>11528116</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>2175862</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2061130</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1934896</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3006354</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2349874</CurrentTaxYearAmt>
        <TotalAmt>11528116</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>11528116</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>2175862</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2061130</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1934896</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3006354</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2349874</CurrentTaxYearAmt>
        <TotalAmt>11528116</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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="RetDoc1040000001">
      <CollectionUsedPubExhibitionInd>X</CollectionUsedPubExhibitionInd>
      <CollUsedScholarlyRsrchInd>X</CollUsedScholarlyRsrchInd>
      <CollectionUsedPreservationInd>X</CollectionUsedPreservationInd>
      <CollectionUsedOtherPurposesGrp>
        <CollectionUsedOtherPurposesInd>X</CollectionUsedOtherPurposesInd>
        <OtherPurposesDesc>DISTRIBUTION,DISSEMINATION</OtherPurposesDesc>
      </CollectionUsedOtherPurposesGrp>
      <SolicitedAssetsSaleInd>0</SolicitedAssetsSaleInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>143064</OtherCostOrOtherBasisAmt>
        <BookValueAmt>143064</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1723176</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>59166</DepreciationAmt>
        <BookValueAmt>1664010</BookValueAmt>
      </BuildingsGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>307573</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>286290</DepreciationAmt>
        <BookValueAmt>21283</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1828357</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>INVESTMENT IN 275 KINGSTON</Desc>
        <BookValueAmt>184355</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>LOAN &amp; EXCHANGE</Desc>
        <BookValueAmt>76200</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>260555</TotalBookValueOtherAssetsAmt>
      <TotalRevEtcAuditedFinclStmtAmt>4708175</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueNotReportedAmt>0</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>4708175</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>4708175</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>3794223</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>3794223</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>3794223</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 1A:</FormAndLineReferenceDesc>
        <ExplanationTxt>AS PART OF ITS MISSION, JEWISH EDUCATIONAL MEDIA MAINTAINS PRICELESS ARCHIVES OF VIDEO, FILM, AUDIO, AND PHOTOGRAPHIC COLLECTIONS, FOR THE PURPOSE OF PRESERVATION FOR FUTURE GENERATIONS, SCHOLARLY RESEARCH, AND DISPLAY AND PUBLIC EXHIBITION AND RELEASE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>IN KIND DONATION</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>162691</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>IN KIND DONATION</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>TWO OF THE MEMBERS OF THE BOARD ARE BROTHERS IN LAW. AND ONE MEMBER OF THE BOARD HAS A NEPHEWS WHO WORKS FOR THE ORGANIZATION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES IN ADDITION TO THE GOVERNING BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BEFORE SUBMISSION, THE BOARD OF DIRECTORS MADE FINAL REVIEW OF 2021 RETURN AND APPROVED FOR FILING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ONCE A YEAR EVERY DIRECTOR AND OFFICER IS REQUIRED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND SIGN A CERTIFICATION ATTESTING TO THIS, DISCLOSING ANY CONFLICT OF INTEREST AND CERTIFYING COMPLIANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS DETERMINED THE PRESIDENTS SALARY AT A MEETING OF THE BOARD BY APPLYING ALL ELEMENTS OF THE MULTIFACTOR TEST USED IN DETERMINING COMPENSATION INCLUDING, BUT NOT LIMITED TO, COMPARABLES FROM CHARITY NAVIGATORS NFP COMPENSATION STUDY AND THE OPINION OF PROFESSIONALS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>RELIEF FOR TAXPAYERS AFFECTED BY THE TERRORISTIC ACTION IN THE STATE OF IS</FormAndLineReferenceDesc>
        <ExplanationTxt>NOTICE 2023-71 SECTION I. PURPOSE THIS NOTICE PROVIDES RELIEF UNDER SECTION 7508A OF THE INTERNAL REVENUE CODE (CODE)1 FOR PERSONS THAT THE SECRETARY OF THE TREASURY (SECRETARY) HAS DETERMINED TO BE AFFECTED BY THE TERRORISTIC ACTION IN THE STATE OF ISRAEL BEGINNING ON OCTOBER 7, 2023. THE DEPARTMENT OF THE TREASURY AND THE INTERNAL REVENUE SERVICE (IRS) MAY PROVIDE ADDITIONAL RELIEF IN THE FUTURE. SECTION II. BACKGROUND SECTION 7508A(A) PROVIDES THE SECRETARY WITH AUTHORITY TO POSTPONE THE TIME (UP TO ONE YEAR) FOR PERFORMING CERTAIN ACTS UNDER THE INTERNAL REVENUE LAWS FOR A TAXPAYER DETERMINED BY THE SECRETARY TO BE AFFECTED BY A TERRORISTIC OR MILITARY ACTION AS DEFINED IN SECTION 692(C)(2). SECTION 692(C)(2) DEFINES A TERRORISTIC ACTION AS "ANY TERRORISTIC ACTIVITY WHICH A PREPONDERANCE OF THE EVIDENCE INDICATES WAS DIRECTED AGAINST THE UNITED STATES OR ANY OF ITS ALLIES." SECTION 4.01 (1) OF REVENUE PROCEDURE 2004-26, 2004-1 C.B. 890, PROVIDES THAT PRIOR TO PUBLISHING A DETERMINATION THAT AN EVENT OUTSIDE THE UNITED STATES CONSTITUTES A TERRORISTIC ACTION WITHIN THE MEANING OF SECTION 692(C)(2), THE SECRETARY WILL ASCERTAIN WHETHER THE DEPARTMENT OF STATE AND THE DEPARTMENT OF JUSTICE BELIEVE THAT A PREPONDERANCE OF THE EVIDENCE INDICATES THAT THE EVENT RESULTED FROM TERRORIST ACTIVITY DIRECTED AGAINST THE UNITED STATES OR ITS ALLIES. IN ACCORDANCE WITH THE PROCEDURES DESCRIBED IN REVENUE PROCEDURE 2004-26, THE SECRETARY HAS DETERMINED THAT THE TERRORIST ATTACKS BEGINNING ON OCTOBER 7, 2023, AGAINST THE STATE OF ISRAEL (OCTOBER 7, 2023 TERRORIST ATTACKS) CONSTITUTE TERRORISTIC ACTION WITHIN THE MEANING OF SECTION 692(C)(2). SECTION 111. GRANT OF RELIEF WITH RESPECT TO TAXPAYERS DESCRIBED IN SECTION ILL.A OF THIS NOTICE (AFFECTED TAXPAYERS), THIS NOTICE POSTPONES THE DUE DATES FOR THE ACTIONS DESCRIBED IN SECTION II1.B OF THIS NOTICE (POSTPONED ACTS) UNTIL OCTOBER 7, 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>275 KINGSTON AVENUE LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>781 EAST NEW YORK AVENUE</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11203</ZIPCd>
        </USAddress>
        <EIN>471186939</EIN>
        <PrimaryActivitiesTxt>RENTAL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      </IdDisregardedEntitiesGrp>
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>285 KINGSTON AVENUE LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>781 EAST NEW YORK AVENUE</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11203</ZIPCd>
        </USAddress>
        <EIN>472801990</EIN>
        <PrimaryActivitiesTxt>RENTAL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      </IdDisregardedEntitiesGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>JEM FOUNDATION INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>781 EAST NEW YORK AVENUE</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11203</ZIPCd>
        </USAddress>
        <EIN>822907705</EIN>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>1</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>1</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
