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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
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        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
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        <EndYearBalanceAmt>95181</EndYearBalanceAmt>
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      <OtherLandBuildingsGrp>
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      <RevenueNotReportedFinclStmtAmt>-10972</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>3752275</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>3695877</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>10972</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>10972</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>3684905</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>3684905</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO PROVIDE AN ADDITIONAL SOURCE OF REVENUE WITHIN THE RESTRICTIONS OF EACH FUND.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 4B - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECT BENEFITS TO DONORS NETTED IN CONTRIBUTIONS -10,972.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECT BENEFITS TO DONORS NETTED IN CONTRIBUTIONS 10,972.</ExplanationTxt>
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      <PolicyStmtInBrochuresEtcInd>1</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
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      <MaintainScholarshipsRecsInd>1</MaintainScholarshipsRecsInd>
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      <DiscriminateRaceAdmissPlcyInd>0</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>0</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>0</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>0</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>0</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>0</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>0</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>1</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>0</GovernmentFinancialAidRvkdInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICY IS PUBLISHED BY AN ADVERTISEMENT IN THE CLEVELAND JEWISH NEWS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS AN ACCREDITED INSTITUTION OF HIGHER LEARNING AND IS A PARTICIPANT IN THE FEDERAL STUDENT AID PROGRAMS. ADDITIONALLY, AS A NON-PUBLIC SCHOOL, VARIOUS GRANTS ARE RECEIVED TO REIMBURSE SOME OF THE ORGANIZATION'S ADMINISTRATIVE COSTS.</ExplanationTxt>
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        <RegionTxt>NORTH AMERICA</RegionTxt>
        <TypeOfActivitiesConductedTxt>FUNDRAISING</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>NONE</SpecificServicesProvidedTxt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>0</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>0</SubtotalEmployeesCnt>
      <ContinuationTotalOfficeCnt>0</ContinuationTotalOfficeCnt>
      <ContinuationTotalEmployeeCnt>0</ContinuationTotalEmployeeCnt>
      <TotalOfficeCnt>0</TotalOfficeCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <SubtotalSpentAmt>0</SubtotalSpentAmt>
      <ContinuationSpentAmt>0</ContinuationSpentAmt>
      <TotalSpentAmt>0</TotalSpentAmt>
      <TransferToForeignCorpInd>0</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>0</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>0</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>0</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>0</ForeignPartnershipInd>
      <BoycottCountriesInd>0</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III ACCOUNTING METHOD:</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>ORGANIZATION'S ACTIVITIES IN CANADA CONSIST OF FUNDRAISING OPERATIONS AND ARE LARGELY PERFORMED BY A VOLUNTEER. AN EMPLOYEE VISITS ANNUALLY AT MINIMAL COST.</ExplanationTxt>
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        <CharitableContriEvent1Amt>65130</CharitableContriEvent1Amt>
        <GrossReceiptsTotalAmt>65130</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>65130</CharitableContributionsTotAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
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        <CashPrizesOtherGamingAmt>10000</CashPrizesOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>972</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>0</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>10972</GrossRevenueTotalGamingAmt>
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        <OthDirectExpnssTotalGamingAmt>972</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>10972</DirectExpenseSummaryGamingAmt>
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      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
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        <USAddress>
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          <CityNm>CLEVELAND HEIGHTS</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44118</ZIPCd>
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        <CashGrantAmt>22177</CashGrantAmt>
        <PurposeOfGrantTxt>TO FUTHER JEWISH EDUCATION</PurposeOfGrantTxt>
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        <PersonNm>A LEVITANSKY</PersonNm>
        <RelationshipWithOrgTxt>BOARD MEMBER/OFFICER</RelationshipWithOrgTxt>
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        <ExplanationTxt>A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING THE RETURN.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. FAILURE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST OR ENGAGING IN A PRACTICE DETERMINED TO BE A CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION OF THE PRESIDENT AND OTHER OFFICERS ARE BASED ON WHAT OTHER INDUSTRIES PAY FOR JOBS WITH THE SAME OR SIMILAR TYPES OF RESPONSIBILITIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL GOVERNING DOCUMENTS AND REPORTS REQUIRED TO BE PUBLICALLY DISCLOSED ARE AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION'S MAILING ADDRESS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
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    </IRS990ScheduleO>
  </ReturnData>
</Return>