﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-05-29T12:35:24-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>332818029</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SMH Associates</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3080 Olcott St Ste A205</AddressLine1Txt>
        <CityNm>Santa Clara</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95054</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>770551890</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE DAYAN FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DAYA</BusinessNameControlTxt>
      <PhoneNum>4083165127</PhoneNum>
      <USAddress>
        <AddressLine1Txt>12606 VIA VENTANA WAY</AddressLine1Txt>
        <CityNm>LOS ALTOS HILLS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94022</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JACOB DAYAN</PersonNm>
      <PersonTitleTxt>Director</PersonTitleTxt>
      <PhoneNum>4083165127</PhoneNum>
      <SignatureDt>2026-05-29</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERTO C SEE JR</PreparerPersonNm>
      <PTIN>P00951626</PTIN>
      <PhoneNum>4083849475</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="25022934" softwareVersionNum="2025v4.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>13540286</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>203</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>203</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>203</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>27693</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>27693</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>27693</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>539093</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>635057</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>539093</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>566989</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>566989</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>27896</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">1940</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>1940</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>1940</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>1940</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">6579</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>6579</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>6579</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>6579</TaxesDsbrsChrtblAmt>
        <TravConfMeetingRevAndExpnssAmt>46093</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>30403</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">265</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>265</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>265</OtherExpensesAdjNetIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>265</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>54877</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>8784</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>8784</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>39187</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>479910</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>479910</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>534787</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>8784</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>8784</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>519097</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>32202</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>558205</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>19112</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>1175000</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>1303166</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>1303166</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>1885504</CorporateStockBOYAmt>
        <CorporateStockEOYAmt>1789540</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>12207120</CorporateStockEOYFMVAmt>
        <OtherInvestmentsBOYAmt>30000</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt>30000</OtherInvestmentsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="OtherAssetsSchedule">30000</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>3090504</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>3122706</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>13540286</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>3090504</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>3122706</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>3090504</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>3122706</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>3090504</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>3122706</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>3090504</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>32202</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>3122706</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>3122706</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>3000 Schwab XX3626 L-T - AMD</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2001-01-23</AcquiredDt>
          <SoldDt>2025-10-06</SoldDt>
          <GrossSalesPriceAmt>635056</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>95964</CostOrOtherBasisAmt>
          <GainOrLossAmt>539092</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>539092</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Capital Gain Dividends</PropertyDesc>
          <GainOrLossAmt>1</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>539093</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>7759</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>7759</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>7759</TaxBasedOnInvestmentIncomeAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>17</EsPenaltyAmt>
        <TaxDueAmt>7776</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>CA</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>RIVKA DAYAN</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>4083165127</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>12606 VIA VENTANA WAY</AddressLine1Txt>
          <CityNm>LOS ALTOS HILLS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94022</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <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>true</UndistributedIncomePYInd>
        <UndistributedIncomePY1Yr>2024</UndistributedIncomePY1Yr>
        <UndistrIncmSect4942a2NotAppInd>true</UndistrIncmSect4942a2NotAppInd>
        <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>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>RIVKA DAYAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>12606 VIA VENTANA WAY</AddressLine1Txt>
            <CityNm>LOS ALTOS HILLS</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94022</ZIPCd>
          </USAddress>
          <TitleTxt>President &amp; CEO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JONATHAN DAYAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>12606 VIA VENTANA WAY</AddressLine1Txt>
            <CityNm>LOS ALTOS HILLS</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94022</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JACOB DAYAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>12606 VIA VENTANA WAY</AddressLine1Txt>
            <CityNm>LOS ALTOS HILLS</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94022</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>9727260</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>1239083</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>10966343</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>10966343</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>164495</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>10801848</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>540092</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>540092</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>7759</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>7759</TotalTaxAmt>
        <DistributableBeforeAdjAmt>532333</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>532333</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>532333</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>519097</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>519097</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>532333</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>528112</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>519097</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>519097</AppliedToYear1Amt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <Taxable2Amt>9015</Taxable2Amt>
        <UndistributedIncomeCYAmt>532333</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AMERICAN BEN GURION UNIVERSITY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1430 BRODWAY 8TH FLOOR</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10018</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusCd>POF</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>charitable</GrantOrContributionPurposeTxt>
          <Amt>225000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AMERICAN TECHNION SOCIETY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>55 EAST 59TH ST</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10022</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusCd>POF</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>charitable</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Oshman Family Jewish Community Cent</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3921 Fabian Way</AddressLine1Txt>
            <CityNm>PALO ALTO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94303</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusCd>POF</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>charitable</GrantOrContributionPurposeTxt>
          <Amt>200000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>PEF Israel Endowment Funds Inc</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>630 Third Ave Ste 1501</AddressLine1Txt>
            <CityNm>New York</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10017</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusCd>POF</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>charitable</GrantOrContributionPurposeTxt>
          <Amt>3550</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JGIVE-FRIEND OF ASOR</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>7272 Greenville Ave</AddressLine1Txt>
            <CityNm>Dallas</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75231</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusCd>POF</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>charitable</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AFTAU</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>8 West 40th Street 8th floor</AddressLine1Txt>
            <CityNm>New York</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10018</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusCd>POF</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>NIVA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>209 WEST 29TH STREET 262</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10001</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusCd>POF</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>HILLEL SD</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5998 ALCALA PARK</AddressLine1Txt>
            <CityNm>SAN DIEGO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92110</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusCd>POF</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>1360</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SOUTH PENINSULA HEBREW DAY SCHOOL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1030 ASTORIA DR</AddressLine1Txt>
            <CityNm>SUNNYVALE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94087</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusCd>POF</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>479910</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>203</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>27693</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <UnrelatedBusinessTaxblIncmAmt>1</UnrelatedBusinessTaxblIncmAmt>
          <RelatedOrExemptFunctionIncmAmt>539092</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>1</UnrelatedBusinessTaxblIncmAmt>
          <RelatedOrExemptFunctionIncmAmt>566988</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>566989</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="25022934" softwareVersionNum="2025v4.1">
      <AccountingFeesDetail>
        <CategoryTxt>TAX RELATED WORK</CategoryTxt>
        <Amt>1940</Amt>
        <NetInvestmentIncomeAmt>1940</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1940</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1940</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="25022934" softwareVersionNum="2025v4.1">
      <OtherExpensesScheduleGrp>
        <Desc>CC fees</Desc>
        <RevenueAndExpensesPerBooksAmt>190</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>190</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>190</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>190</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>fees</Desc>
        <RevenueAndExpensesPerBooksAmt>75</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>75</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>75</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>75</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="25022934" softwareVersionNum="2025v4.1">
      <TaxesDetail>
        <CategoryTxt>U.S. TREASURY</CategoryTxt>
        <Amt>6579</Amt>
        <NetInvestmentIncomeAmt>6579</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>6579</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>6579</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>