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        <CityNm>Far Rockaway</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11691</ZIPCd>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
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        <BusinessNameLine1Txt>IDF MEMORIAL FOUNDATION</BusinessNameLine1Txt>
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      <InCareOfNm>% BARRY FRIEDMAN</InCareOfNm>
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      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <PreparerPersonGrp>
      <PreparerPersonNm>SHAWN KARP</PreparerPersonNm>
      <PTIN>P01499259</PTIN>
      <PhoneNum>7186648829</PhoneNum>
      <PreparationDt>2026-07-13</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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        <TotalAssetsEOYAmt>3672882</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>3525648</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
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        <TotalLiabilitiesNetAstEOYAmt>3672882</TotalLiabilitiesNetAstEOYAmt>
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      <ChgInNetAssetsFundBalancesGrp>
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        <ExcessRevenueOverExpensesAmt>5143</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>3672882</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>3672882</TotNetAstOrFundBalancesEOYAmt>
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        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
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        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
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        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd referenceDocumentId="STM114">true</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>NA</WebsiteAddressTxt>
        <IndividualWithBooksNm>DAVID BERNSTEIN</IndividualWithBooksNm>
        <PhoneNum>7188666010</PhoneNum>
        <LocationOfBooksUSAddress>
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          <CityNm>Brooklyn</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
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        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
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        <BusinessHoldingsInd>false</BusinessHoldingsInd>
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        <InfluenceLegislationInd>false</InfluenceLegislationInd>
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          <USAddress>
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            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11204</ZIPCd>
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        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
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      <SummaryOfDirectChrtblActyGrp>
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        <Expenses1Amt>0</Expenses1Amt>
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      <SumOfProgramRelatedInvstGrp>
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        <TotalAmt>0</TotalAmt>
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        <AverageMonthlyCashBalancesAmt>5774</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>3521041</FMVAllOtherNoncharitableAstAmt>
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        <CashDeemedCharitableAmt>52904</CashDeemedCharitableAmt>
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        <DistributableBeforeAdjAmt>173702</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>173702</DistributableBeforeDedAmt>
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        <QualifyingDistributionsAmt>13478</QualifyingDistributionsAmt>
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        <QualifyingDistributionsAmt>13478</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>13478</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>50118</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>50118</ExcessDistributionCyovAppCYAmt>
        <UndistributedIncomeCYAmt>110106</UndistributedIncomeCYAmt>
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      <SupplementaryInformationGrp>
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        <ShareholderManagerNm>NA</ShareholderManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
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          <RecipientPersonNm>SEE SCHEDULE ATTACHED</RecipientPersonNm>
          <RecipientUSAddress>
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            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
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          <GrantOrContributionPurposeTxt>SEE FOOTNOTE ATTACHED</GrantOrContributionPurposeTxt>
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          <StateAbbreviationCd>NY</StateAbbreviationCd>
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