﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2019v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-11-16T17:46:45-08:00</ReturnTs>
    <TaxPeriodEndDt>2019-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>954610330</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Nadel CPAs A Professional Corporation</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>16133 Ventura Blvd Suite 955</AddressLine1Txt>
        <CityNm>Encino</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91436</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>954821608</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INTERNATIONAL SEPHARDIC EDUCATIONAL &amp;</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CULTURAL CENTER IN JERUSALEM</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>INTE</BusinessNameControlTxt>
      <PhoneNum>3232724574</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6505 WILSHIRE BLVD SUITE 320</AddressLine1Txt>
        <CityNm>LOS ANGELES</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90048</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NEIL SHEFF ESQ</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2020-11-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Shelby Linka CPA</PreparerPersonNm>
      <PTIN>P00335445</PTIN>
      <PhoneNum>8189864686</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2019</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="IRS990" referenceDocumentId="IRS990ScheduleO" softwareId="19009920" softwareVersionNum="2019v5.0">
      <PrincipalOfficerNm>NEIL SHEFF ESQ</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>6505 WILSHIRE BLVD SUITE 320</AddressLine1Txt>
        <CityNm>LOS ANGELES</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90048</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>302946</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.SECJERUSALEM.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2000</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE SEC IS DEDICATED TO STRENGTHENING JEWISH INDENTIY FOR YOUTH AND YOUNG ADULTS, AND TO BUILDING A NEW GENERATION OF SPIRITUAL AND COMMUNITY LEADERS. FROM OUR HISTORIC CAMPUS IN THE OLD CITY OF JERUSALEM TO OUR VARIOUS DIASPORA BRANCHES, THE SEC'S PHILOSOPHY OF CLASSIC SEPHARDIC JUDIASM OFFERS JEWS AN OPPORTUNITY TO CONNECT WITH THEIR ROOTS IN A WARM, FRIENDLY AND POSITIVE ENVIRONMENT. AT THE SEC, TRADITION MEETS MODERNITY, AND THE TIMELESS VALUES OF INTELLECT, UNITY, COMPASSION AND TOLERANCE BLEND TO CREATE A MEANINGFUL CONNECTION TO JUDIASM, ISRAEL, AND THE JEWISH PEOPLE.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>500301</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>207162</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>485</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>7005</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>6800</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>-34403</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>507586</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>179764</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>7953</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>7759</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>399024</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>412510</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>406977</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>420269</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>100609</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-240505</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1423917</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1184200</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>4589</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>5377</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1419328</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1178823</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>THE SEC IS DEDICATED TO STRENGTHENING JEWISH INDENTIY FOR YOUTH AND YOUNG ADULTS, AND TO BUILDING A NEW GENERATION OF SPIRITUAL AND COMMUNITY LEADERS. FROM OUR HISTORIC CAMPUS IN THE OLD CITY OF JERUSALEM TO OUR VARIOUS DIASPORA BRANCHES, THE SEC'S PHILOSOPHY OF CLASSIC SEPHARDIC JUDIASM OFFERS JEWS AN OPPORTUNITY TO CONNECT WITH THEIR ROOTS IN A WARM, FRIENDLY AND POSITIVE ENVIRONMENT. AT THE SEC, TRADITION MEETS MODERNITY, AND THE TIMELESS VALUES OF INTELLECT, UNITY, COMPASSION AND TOLERANCE BLEND TO CREATE A MEANINGFUL CONNECTION TO JUDIASM, ISRAEL, AND THE JEWISH PEOPLE.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>363665</ExpenseAmt>
      <RevenueAmt>207162</RevenueAmt>
      <Desc>FINANCIAL SUPPORT TO SEPHARDIC EDUCATIONAL AND CULTURAL CENTER IN JERUSALEM. MEETINGS FOR RELIGIOUS EDUCATION. EDUCATIONAL/CULTURAL PROGRAMS FOR HIGH SCHOOL YOUTH, YOUNG ADULTS, YOUNG PROFESSIONALS AND ADULTS. PUBLICATIONS OF NEWSLETTER.</Desc>
      <TotalProgramServiceExpensesAmt>363665</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="IRS990ScheduleA">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="IRS990ScheduleB">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="IRS990ScheduleD">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="IRS990ScheduleD">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="IRS990ScheduleD">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="IRS990ScheduleD">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="IRSScheduleD">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="IRS990ScheduleD">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="IRS990ScheduleD">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="IRS990ScheduleD">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="IRS990ScheduleD">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="IRS990ScheduleD">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="IRS990ScheduleD">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>true</ForeignOfficeInd>
      <ForeignActivitiesInd referenceDocumentId="IRS990ScheduleF">true</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd referenceDocumentId="IRS990ScheduleF">false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd referenceDocumentId="IRS990ScheduleF">false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="IRS990ScheduleG">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="IRS990ScheduleG">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="IRS990ScheduleG">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>7</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>1</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <Form8282FiledCnt>0</Form8282FiledCnt>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <DAFExcessBusinessHoldingsInd>false</DAFExcessBusinessHoldingsInd>
      <TaxableDistributionsInd>false</TaxableDistributionsInd>
      <DistributionToDonorInd>false</DistributionToDonorInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>false</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>false</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>true</LocalChaptersInd>
      <PoliciesReferenceChaptersInd>true</PoliciesReferenceChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>CHANTAL SANDZER</PersonNm>
        <PhoneNum>3232724574</PhoneNum>
        <USAddress>
          <AddressLine1Txt>6505 WILSHIRE BLVD SUITE 320</AddressLine1Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90048</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>NEIL SHEFF ESQ</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>15.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NIRA SAYEGH</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEVE NESSIM</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>207162</AllOtherContributionsAmt>
      <TotalContributionsAmt>207162</TotalContributionsAmt>
      <TotalProgramServiceRevenueAmt>0</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>7005</TotalRevenueColumnAmt>
        <ExclusionAmt>7005</ExclusionAmt>
      </InvestmentIncomeGrp>
      <IncmFromInvestBondProceedsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </IncmFromInvestBondProceedsGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </RoyaltiesRevenueGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetRentalIncomeOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>88779</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>123182</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-34403</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeFromGamingGrp>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>179764</TotalRevenueColumnAmt>
        <ExclusionAmt>7005</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>0</TotalAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>7000</TotalAmt>
        <ManagementAndGeneralAmt>7000</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>0</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>759</TotalAmt>
        <ManagementAndGeneralAmt>759</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>11</TotalAmt>
        <ManagementAndGeneralAmt>11</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>11826</TotalAmt>
        <ManagementAndGeneralAmt>11826</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>234050</TotalAmt>
        <ProgramServicesAmt>234050</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>20920</TotalAmt>
        <ProgramServicesAmt>20920</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>4603</TotalAmt>
        <ManagementAndGeneralAmt>4603</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>4109</TotalAmt>
        <ManagementAndGeneralAmt>4109</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>14686</TotalAmt>
        <ProgramServicesAmt>7343</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7343</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>47535</TotalAmt>
        <ProgramServicesAmt>47535</ProgramServicesAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>0</TotalAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>0</TotalAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>29326</TotalAmt>
        <ProgramServicesAmt>14663</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14663</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>3349</TotalAmt>
        <ManagementAndGeneralAmt>3349</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>DONATION</Desc>
        <TotalAmt>31100</TotalAmt>
        <ProgramServicesAmt>31100</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FUNDRAISING EXPENSES</Desc>
        <TotalAmt>4818</TotalAmt>
        <ProgramServicesAmt>4818</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TELEPHONE</Desc>
        <TotalAmt>3094</TotalAmt>
        <ProgramServicesAmt>1547</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1547</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CREDIT CARD PROCESSING</Desc>
        <TotalAmt>1549</TotalAmt>
        <ProgramServicesAmt>1549</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>1534</TotalAmt>
        <ProgramServicesAmt>140</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1394</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>420269</TotalAmt>
        <ProgramServicesAmt>363665</ProgramServicesAmt>
        <ManagementAndGeneralAmt>56604</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>763742</BOYAmt>
        <EOYAmt>551955</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <EOYAmt>0</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <EOYAmt>0</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <EOYAmt>0</EOYAmt>
      </AccountsReceivableGrp>
      <ReceivablesFromOfficersEtcGrp>
        <EOYAmt>0</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <RcvblFromDisqualifiedPrsnGrp>
        <EOYAmt>0</EOYAmt>
      </RcvblFromDisqualifiedPrsnGrp>
      <OthNotesLoansReceivableNetGrp>
        <EOYAmt>0</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <InventoriesForSaleOrUseGrp>
        <EOYAmt>0</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>0</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>906026</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>276225</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>657731</BOYAmt>
        <EOYAmt>629801</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <InvestmentsOtherSecuritiesGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <InvestmentsProgramRelatedGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsProgramRelatedGrp>
      <IntangibleAssetsGrp>
        <EOYAmt>0</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>2444</BOYAmt>
        <EOYAmt>2444</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1423917</BOYAmt>
        <EOYAmt>1184200</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>2953</BOYAmt>
        <EOYAmt>3741</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>1636</BOYAmt>
        <EOYAmt>1636</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>4589</BOYAmt>
        <EOYAmt>5377</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>1419328</BOYAmt>
        <EOYAmt>1178823</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1419328</BOYAmt>
        <EOYAmt>1178823</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1423917</BOYAmt>
        <EOYAmt>1184200</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-240505</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="19009920" softwareVersionNum="2019v5.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>240102</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>168921</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>407718</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>500301</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>207162</CurrentTaxYearAmt>
        <TotalAmt>1524204</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>240102</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>168921</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>407718</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>500301</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>207162</CurrentTaxYearAmt>
        <TotalAmt>1524204</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>776245</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>747959</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>3041</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>-1783</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14397</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>485</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7005</CurrentTaxYearAmt>
        <TotalAmt>23145</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>1547349</TotalSupportAmt>
      <PublicSupportCY170Pct>0.48340</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.55130</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="19009920" softwareVersionNum="2019v5.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="19009920" softwareVersionNum="2019v5.0">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>129717</OtherCostOrOtherBasisAmt>
        <BookValueAmt>129717</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>547825</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>121550</DepreciationAmt>
        <BookValueAmt>426275</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>123900</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>53710</DepreciationAmt>
        <BookValueAmt>70190</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>7105</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>5988</DepreciationAmt>
        <BookValueAmt>1117</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>97479</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>94977</DepreciationAmt>
        <BookValueAmt>2502</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>629801</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>RDB RESTRICKED FUND</Desc>
        <Amt>1636</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>1636</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="IRS990ScheduleF" softwareId="19009920" softwareVersionNum="2019v5.0">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>ISRAEL</RegionTxt>
        <OfficesCnt>1</OfficesCnt>
        <EmployeeCnt>1</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>AFFILIATE OFFICES</TypeOfActivitiesConductedTxt>
        <RegionTotalExpendituresAmt>0</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>1</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>1</SubtotalEmployeesCnt>
      <TotalOfficeCnt>1</TotalOfficeCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A BOOKKEPER WHO MONITORS THE USE OF GRANTS THAT ARE PROVIDED FROM AFFILIATES OUTSIDE THE UNITED STATES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="19009920" softwareVersionNum="2019v5.0">
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISING</Event1Nm>
        <GrossReceiptsEvent1Amt>88779</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>88779</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>123182</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>88779</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>88779</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>123182</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>123182</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-34403</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="19009920" softwareVersionNum="2019v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS AND DIRECTORS OF THE ORGANIZATION REVIEW ALL FILINGS, APPROVE THE SUBMISSION, AND THEN NEIL SHEFF, THE CHAIRMAN OF THE BOARD SINGS THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION REQUIRES ITS EMPLOYEES, DIRECTORS, AND OFFICERS TO BE TRANSPARENT WITH ANY POTENTIAL CONFLICT ISSUE AT ANY TIME.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION TO CEO IS RELATIVELY LOW AND BASED UPON MARKET CONDITIONS AND COST OF LIVING IN THE EMPLOYER REQUIRES AREAS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OTHER OFFICERS ARE VOLUNTEERS AND DO NOT RECEIVE COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, POLICIES, AND FINACIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>