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    <TaxPeriodEndDt>2016-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>BDO USA LLP</BusinessNameLine1Txt>
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        <CityNm>MIAMI</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33131</ZIPCd>
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        <BusinessNameLine1Txt>CHESED AVRAHAM ZEV</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>THE DR ABE CHAMES FOUNDATION INC</BusinessNameLine2Txt>
      </BusinessName>
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        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33131</ZIPCd>
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      <PersonNm>DEBORAH CHAMES</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3056060175</PhoneNum>
      <SignatureDt>2018-01-31</SignatureDt>
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      <PreparerPersonNm>ROGER TERRONE CPA</PreparerPersonNm>
      <PTIN>P00748331</PTIN>
      <PhoneNum>3053818000</PhoneNum>
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      <IPAddress>
        <IPv4AddressTxt>38.142.41.122</IPv4AddressTxt>
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    <TaxYr>2016</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
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      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
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      <PrimaryExemptPurposeTxt>SUPPORT FOR JEWISH EDUCATIONAL INSTITUTIONS, AND PROVIDE ASSISTANCE WITH HOUSING, HEALTH OR NUTRITION FOR ECONOMICALLY NEEDY CLERGY, EDUCATORS AND THEIR FAMILIES. PROMOTE EDUCATION AND AWARENESS OF JEWISH TENETS OF CHARITY AND ACTS OF KINDNESS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION MADE NUMEROUS SEPARATE CASH GRANTS AND FOOD CERTIFICATES TO CLERGY, EDUCATORS, AND JEWISH FAMILIES IN NEED, AND AS FINANCIAL BUDGET ASSISTANCE TO EDUCATIONAL INSTITUTIONS.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>DEBORAH CHAMES</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.0</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JONATHAN CHAMES</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELISSA SHALOLASHVILI</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOBY KAHN</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ARI KIRSCHENBAUM</PersonNm>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
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          <CityNm>MIAMI BEACH</CityNm>
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        <FormAndLineReferenceDesc>FORM 990EZ, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS: THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY, OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>DONEES NAME:VARIOUS EDUCATIONAL INSTITUTIONS DONEES ADDRESS:201 S. BISCAYNE BLVD, SUITE 2700 RELATIONSHIP:NONE PURPOSE OF PAYMENT:PRGMS FOR POOR AMOUNT:105273</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>DONEES NAME:yeshiva toras chaim DONEES ADDRESS:1025 ne 183 street RELATIONSHIP:NONE PURPOSE OF PAYMENT:food assistance to the poor AMOUNT:15000</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>DONEES NAME:YESHIVA TORAS CHAIM DONEES ADDRESS:1025 NE 183RD STREET RELATIONSHIP:NONE PURPOSE OF PAYMENT:EDUCATIONAL AMOUNT:8000</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:OTHER PROGRAM EXPENSE Amount:1500</ExplanationTxt>
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