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        <RegionTxt>MIDDLE EAST</RegionTxt>
        <PurposeOfGrantTxt>TORAH EDUCATION</PurposeOfGrantTxt>
        <CashGrantAmt>308610</CashGrantAmt>
        <MannerOfCashDisbursementTxt>CHECK</MannerOfCashDisbursementTxt>
      </GrantsToOrgOutsideUSGrp>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
    </IRS990ScheduleF>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>DISBURSEMENTS TO PROMOTE TORAH EDUCATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF FORM 990 IS SUBMITTED BY THE ACCOUNTANT. A DIRECTOR REVIEWS THE FORM FOR ACCURACY BY COMPARING THE DATA ON THE FORM TO THE INFORMATION GIVEN TO THE ACCOUNTANT. IF THE PREPARED FORM DOES NOT REQUIRE ANY MODIFICATION, THE DIRECTOR APPROVES THE DRAFT FOR FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTORS DISCUSS ALL RELATIONSHIPS WITH OTHER ORGANIZATIONS AT EACH ORGANIZATION MEETING IN ORDER TO DETERMINE WHETHER OR NOT A CONFLICT OF INTEREST EXISTS BETWEEN ANY OF THE DIRECTORS AND THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>RECONCILIATION OF NET ASSETS BETWEEN TAX RETURN AND REVIEWED FINANCIAL STATEMENTS NET ASSETS PER REVIEWED FINANCIAL STATEMENTS 645,828 SUBTRACT: UNREALIZED GAINS ON INVESTMENTS ON FINANCIAL STATEMENTS 115,577 ADD: ACCRUED EXPENSES ON FINANCIAL STATEMENTS 7,500 -------- NET ASSETS PER FORM 990 537,751 ========</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>