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    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>MAYER RISPLER &amp; COCPAS PC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>18 HEYWARD ST</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11249</ZIPCd>
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    <Filer>
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      <BusinessName>
        <BusinessNameLine1Txt>YALKET ELAZER FUND</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>YALK</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>28 VAN BUREN DR UNIT 301</AddressLine1Txt>
        <CityNm>MONROE</CityNm>
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        <ZIPCd>10950</ZIPCd>
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    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JACOB SOFER</PersonNm>
      <PersonTitleTxt>Foundation Manager</PersonTitleTxt>
      <SignatureDt>2025-11-17</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSEPH SCHWARTZ CPA</PreparerPersonNm>
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      <PhoneNum>7188529200</PhoneNum>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>1724500</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">1621</OtherExpensesRevAndExpnssAmt>
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        <ContriPaidRevAndExpnssAmt>718667</ContriPaidRevAndExpnssAmt>
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        <TotalAssetsEOYAmt>1724600</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>1724500</TotalAssetsEOYFMVAmt>
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        <AccountsPayableEOYAmt>158173</AccountsPayableEOYAmt>
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        <OtherLiabilitiesEOYAmt referenceDocumentId="OtherLiabilitiesSchedule">50220</OtherLiabilitiesEOYAmt>
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        <TotalLiabilitiesEOYAmt>208393</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <TotalLiabilitiesNetAstEOYAmt>1724600</TotalLiabilitiesNetAstEOYAmt>
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      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2236495</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-720288</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>1516207</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>1516207</TotNetAstOrFundBalancesEOYAmt>
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      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <TaxDueAmt>0</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>THE FOUNDATION</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>8457741109</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>28 VAN BUREN DRIVE 301</AddressLine1Txt>
          <CityNm>MONROE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10950</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
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        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
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        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
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      <MinimumInvestmentReturnGrp>
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        <AverageMonthlyCashBalancesAmt>24663</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>24663</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>24663</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>370</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>24293</NetVlNoncharitableAssetsAmt>
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        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
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        <ExcessDistriCyovToNextYrAmt>7191083</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>1492364</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>2095904</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>1453867</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>1429875</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>719073</ExcessFromCurrentYearAmt>
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      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>VARIOUS - SEE ATTACHED STATMENT</BusinessNameLine1Txt>
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          <RecipientUSAddress>
            <AddressLine1Txt>28 VAN BUREN DRIVE UNIT 301</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
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          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501 C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
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        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
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      <OtherAssetsScheduleGrp>
        <Desc>other ASSETS</Desc>
        <EOYBookValueAmt>100</EOYBookValueAmt>
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      <OtherExpensesScheduleGrp>
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        <DisbursementsCharitablePrpsAmt>1621</DisbursementsCharitablePrpsAmt>
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        <Desc>CASH OVERDRAFT</Desc>
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        <EOYBookValueAmt>14500</EOYBookValueAmt>
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      <OtherLiabilitiesDetail>
        <Desc>Rounding</Desc>
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        <EOYBookValueAmt>2</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
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