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        </ContractorAddress>
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        <BusinessCd>623990</BusinessCd>
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        <BusinessCd>623990</BusinessCd>
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        <BusinessCd>623990</BusinessCd>
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        <BusinessCd>623990</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>1083567</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>MEDICARE</Desc>
        <BusinessCd>623990</BusinessCd>
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      <TotLiabNetAssetsFundBalanceGrp>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <CurrentTaxYearMinus1YearAmt>318229</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>731292</CurrentTaxYearAmt>
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        <CurrentTaxYearAmt>14075686</CurrentTaxYearAmt>
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      <InvestmentIncomePYPct>0.00210</InvestmentIncomePYPct>
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        <ContributorBusinessName>
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        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART IV, LINE 2B:</FormAndLineReferenceDesc>
        <ExplanationTxt>RESIDENTS HAVE THE RIGHT TO MANAGE THEIR OWN FINANCIAL AFFAIRS. HANDMAKER JEWISH SERVICES FOR THE AGING (HJSA) DOES NOT REQUIRE RESIDENTS TO DEPOSIT PERSONAL FUNDS WITH THE FACILITY. IF THE RESIDENT WISHES TO DEPOSIT PERSONAL FUNDS WITH HJSA, A RESIDENT TRUST IS AVAILABLE. UPON WRITTEN AUTHORIZATION FROM THE RESIDENT OR RESPONSIBLE PARTY, HJSA WILL ACT AS A FIDUCIARY, AND THE RESIDENT'S PERSONAL DEPOSITED FUNDS WILL BE SAFEGUARDED, MANAGED, AND ACCOUNTED FOR.</ExplanationTxt>
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          <CityNm>TUCSON</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
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        <ExplanationTxt>HANDMAKER JEWISH SERVICES FOR THE AGING DOES NOT HAVE A GRANT MAKING PROGRAM BUT MAY, FROM TIME TO TIME, MAKE A CONTRIBUTION TO ANOTHER QUALIFIED 501(C)(3) ORGANIZATION. IN 2024 A CONTRIBUTION WAS MADE TO TUCSON HEBREW HOME REALTY, AN AFFILIATED ENTITY.</ExplanationTxt>
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        <NontaxableBenefitsFilingOrgAmt>18797</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>170711</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>PURSUANT TO ARTICLE VII OF THE BYLAWS, HANDMAKER JEWISH SERVICES FOR THE AGING (HJSA) DELEGATES MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION TO HANDMAKER OPERATIONS, LLC (MANAGER) IN ACCORDANCE WITH THE MANAGEMENT SERVICES AGREEMENT DATED JANUARY 21, 2021. THE MANAGER SHALL DIRECT, MANAGE AND CONTROL THE BUSINESS OF THE CORPORATION AND HAS FULL AND COMPLETE POWER AND DISCRETION TO MAKE DECISIONS ON BEHALF OF THE CORPORATION, MANAGE AND CONTROL THE BUSINESS, AFFAIRS AND ASSETS OF THE CORPORATION, HIRE AND FIRE EMPLOYEES, INCUR INDEBTEDNESS, AND BIND THE CORPORATION. FURTHER, ANY CHANGE TO THE ARTICLES OR BYLAWS SHALL REQUIRE THE CONSENT OF THE MANAGER. THE MANAGER IS ENTITLED TO A FEE OF NOT MORE THAN 5% OF THE MONTHLY GROSS REVENUES EACH MONTH LESS THE AMOUNT OF ANY SALARY PAID BY HJSA TO ITS CEO, COO OR CFO. AS PERMITTED IN THE AGREEMENT, THE MANAGER MAY UTILIZE HJSA PERSONNEL AS APPROPRIATE TO CONDUCT SERVICES. NO FEES WERE PAID TO THE MANAGER BY HJSA DURING 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE SHALL BE FIVE MEMBERS OF THE BOARD. THREE MEMBERS SHALL BE APPOINTED BY THE BOARD OF DIRECTORS OF THE JEWISH FEDERATION OF SOUTHERN ARIZONA. THE REMAINING TWO DIRECTORS SHALL BE APPOINTED BY THE ADVISORY BOARD OF HANDMAKER JEWISH SERVICES FOR THE AGING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY CHANGE TO THE ARTICLES OR BYLAWS SHALL REQUIRE THE CONSENT OF THE JEWISH FEDERATION OF SOUTHERN ARIZONA, AN ARIZONA NONPROFIT CORPORATION, AND HANDMAKER OPERATIONS, LLC, AN ARIZONA LIMITED LIABILITY COMPANY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT. A DRAFT IS SENT TO THE BOARD OF DIRECTORS TO REVIEW PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT COVERS MEMBERS OF THE BOARD. ANY POSSIBLE CONFLICT MUST BE DISCLOSED TO THE OTHER MEMBERS AND MADE A MATTER OF RECORD THROUGH AN ANNUAL PROCEDURE AND ALSO WHEN THE INTEREST BECOMES A MATTER OF BOARD OF DIRECTORS' ACTION. ANY BOARD MEMBER HAVING A DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHALL NOT VOTE OR USE HIS/HER PERSONAL INFLUENCE ON THE MATTER. THE MINUTES OF THE MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AS WELL AS THE ABSTENTION FROM VOTING. THE BOARD MEMBER MAY BRIEFLY STATE HIS/HER POSITION IN THE MATTER AND ANSWER QUESTIONS OF OTHER BOARD MEMBERS SINCE HIS/HER KNOWLEDGE MAY BE OF GREAT ASSISTANCE. EACH MEMBER SIGNS A STATEMENT ANNUALLY AFFIRMING S/HE HAS READY THE POLICY AND AGREES TO COMPLY. IN ADDITION, THE ORGANIZATION'S EMPLOYEE HANDBOOK HAS A CONFLICT OF INTEREST POLICY THAT ALL EMPLOYEES OF THE ORGANIZATION MUST ADHERE TO. IF EMPLOYEES HAVE ANY INFLUENCE ON TRANSACTIONS INVOLVING PURCHASES, CONTRACTS, OR LEASES, THEY MUST DISCLOSE TO AN OFFICER OF THE ORGANIZATION AS SOON AS POSSIBLE THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. ANY OTHER KINDS OF ACTIONS AND REQUESTS THAT COULD RESULT IN POTENTIAL CONFLICTS OF INTEREST MUST BE CAREFULLY ASSESSED BY HUMAN RESOURCES IN ORDER TO AVOID ANY CONFLICTS FROM EMERGING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAINTAINS A COMPENSATION COMMITTEE WHO IS RESPONSIBLE FOR DETERMINING APPROPRIATE COMPENSATION. THE COMPENSATION COMMITTEE UTILIZES OTHER ORGANIZATIONS TAX RETURNS, AMONG OTHER SOURCES, TO DETERMINE APPROPRIATE COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, ETC. ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>5101 E FARNESS LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2221 N ROSEMONT BLVD</AddressLine1Txt>
          <CityNm>TUCSON</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85712</ZIPCd>
        </USAddress>
        <EIN>860626077</EIN>
        <PrimaryActivitiesTxt>HOLDS REAL PROPERTY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AZ</LegalDomicileStateCd>
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          <AddressLine1Txt>2221 N ROSEMONT BLVD</AddressLine1Txt>
          <CityNm>TUCSON</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85712</ZIPCd>
        </USAddress>
        <EIN>830415132</EIN>
        <PrimaryActivitiesTxt>CHARITABLE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AZ</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>HANDMAKER JEWISH SERVICES FOR THE AGING</BusinessNameLine1Txt>
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          <AddressLine1Txt>2221 N ROSEMONT BLVD</AddressLine1Txt>
          <CityNm>TUCSON</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85712</ZIPCd>
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        <EIN>853963170</EIN>
        <PrimaryActivitiesTxt>FACILITIES AND SERVICES FOR LOW AND MODERATE INCOME ELDERLY PERSONS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AZ</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
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          <BusinessNameLine1Txt>HANDMAKER JEWISH SERVICES FOR THE AGING</BusinessNameLine1Txt>
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          <AddressLine1Txt>3718 E RIVER ROAD SUITE 100</AddressLine1Txt>
          <CityNm>TUCSON</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85718</ZIPCd>
        </USAddress>
        <EIN>860096795</EIN>
        <PrimaryActivitiesTxt>CHARITABLE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AZ</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
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      <GiftGrntOrCapContriToOthOrgInd>1</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>1</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>1</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
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        <InvolvedAmt>242196</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH PAID</MethodOfAmountDeterminationTxt>
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      <TransactionsRelatedOrgGrp>
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          <BusinessNameLine1Txt>HANDMAKER FOUNDATION DBA SANDRUBY COMMUNITY FUND</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>13218</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>INTERNAL ACCOUNTING</MethodOfAmountDeterminationTxt>
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      <TransactionsRelatedOrgGrp>
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          <BusinessNameLine1Txt>TUCSON HEBREW HOME REALTY</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>282676</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH RECEIVED</MethodOfAmountDeterminationTxt>
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      <TransactionsRelatedOrgGrp>
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          <BusinessNameLine1Txt>HANDMAKER FOUNDATION DBA SANDRUBY COMMUNITY FUND</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>D</TransactionTypeTxt>
        <InvolvedAmt>6152</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>INTERNAL ACCOUNTING</MethodOfAmountDeterminationTxt>
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          <BusinessNameLine1Txt>TUCSON HEBREW HOME REALTY</BusinessNameLine1Txt>
        </OtherOrganizationName>
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        <MethodOfAmountDeterminationTxt>CASH PAID</MethodOfAmountDeterminationTxt>
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