﻿<?xml version="1.0" encoding="utf-8"?>
<Return xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2015v3.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2017-04-18T20:15:33-05:00</ReturnTs>
    <TaxPeriodEndDt>2016-11-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Spielman Koenigsberg &amp; Parker LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1745 Broadway - 18th Floor</AddressLine1Txt>
        <CityNm>New York</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10019</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2015-12-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>137132997</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Keshet Foundation</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>c/o Beach Capital Management</BusinessNameLine2Txt>
      </BusinessName>
      <InCareOfNm>% SKP LLP</InCareOfNm>
      <BusinessNameControlTxt>KESH</BusinessNameControlTxt>
      <PhoneNum>2124896325</PhoneNum>
      <USAddress>
        <AddressLine1Txt>770 S Flagler Dr - E Tower - 600</AddressLine1Txt>
        <CityNm>West Palm Beach</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33401</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>REBECCA GRIDISH</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2017-04-18</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Gary S Parker</PreparerPersonNm>
      <PTIN>P00300387</PTIN>
      <PhoneNum>2124532500</PhoneNum>
      <PreparationDt>2017-04-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2015</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990PF documentId="IRS990PF">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>817995</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>2250025</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>119</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>119</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>119</InterestOnSavingsAdjNetIncmAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>2250144</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>119</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>119</TotalAdjNetIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="LegalFeesSch">1170</LegalFeesRevAndExpnssAmt>
        <LegalFeesNetInvstIncmAmt>0</LegalFeesNetInvstIncmAmt>
        <LegalFeesAdjNetIncmAmt>0</LegalFeesAdjNetIncmAmt>
        <LegalFeesDsbrsChrtblAmt>0</LegalFeesDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSch">3406</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>0</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>0</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>0</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">25</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>0</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>0</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>0</TaxesDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSch">263</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>4864</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>0</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>1594011</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>1594011</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>1598875</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>0</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>1594011</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>651269</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>119</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>119</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>211726</CashBOYAmt>
        <CashEOYAmt>817995</CashEOYAmt>
        <CashEOYFMVAmt>817995</CashEOYFMVAmt>
        <TotalAssetsBOYAmt>211726</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>817995</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>817995</TotalAssetsEOYFMVAmt>
        <LoansFromOfficersBOYAmt>329340</LoansFromOfficersBOYAmt>
        <LoansFromOfficersEOYAmt referenceDocumentId="LoansFromOfficersSch">284340</LoansFromOfficersEOYAmt>
        <TotalLiabilitiesBOYAmt>329340</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>284340</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <RetainedEarningBOYAmt>-117614</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>533655</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>-117614</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>533655</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>211726</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>817995</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>-117614</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>651269</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>533655</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>533655</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail />
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>1391669</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>247858</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>5.614783</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>1204400</AdjustedQlfyDistriYr2Amt>
        <NetVlNoncharitableAssetsYr2Amt>279641</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>4.306951</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>2366995</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>147709</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>16.024718</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>2087271</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>174022</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>11.994294</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>2099838</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>166117</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>12.640717</DistributionYr5Rt>
        <TotalDistributionRt>50.581463</TotalDistributionRt>
        <AverageDistributionRt>10.116293</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>1153646</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>11670621</AdjNetVlNoncharitableAssetsAmt>
        <NetInvestmentIncomePctAmt>1</NetInvestmentIncomePctAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>11670622</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>1594011</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>2</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>2</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>2</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>7</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>7</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>5</OverpaymentAmt>
        <AppliedToESTaxAmt>5</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd referenceDocumentId="BinaryAttach">false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd referenceDocumentId="BinaryAttach">false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd referenceDocumentId="BinaryAttach">false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>true</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>SKP LLP</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>2124532500</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1745 BROADWAY 18TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10019</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>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <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>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>REBECCA GRIDISH</PersonNm>
          <ForeignAddress>
            <AddressLine1Txt>12 ACHI DAKAR STREET</AddressLine1Txt>
            <CityNm>NETANYA</CityNm>
            <CountryCd>IS</CountryCd>
            <ForeignPostalCd>42229</ForeignPostalCd>
          </ForeignAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ELI GRIDISH</PersonNm>
          <ForeignAddress>
            <AddressLine1Txt>12 ACHI DAKAR STREET</AddressLine1Txt>
            <CityNm>NETANYA</CityNm>
            <CountryCd>IS</CountryCd>
            <ForeignPostalCd>42229</ForeignPostalCd>
          </ForeignAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ESTANNE FAWER</PersonNm>
          <USAddress>
            <AddressLine1Txt>111 WEST 67TH ST - APT 43A</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10023</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp />
      <SumOfProgramRelatedInvstGrp />
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>1171214</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1171214</TotalFMVOfUnusedAssetsAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1171214</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>17568</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1153646</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>57682</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>57682</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>2</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>2</TotalTaxAmt>
        <DistributableBeforeAdjAmt>57680</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>57680</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>57680</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>1594011</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <CharitableAssetsAcquisPaidAmt>0</CharitableAssetsAcquisPaidAmt>
        <SetAsideSuitabilityTestAmt>0</SetAsideSuitabilityTestAmt>
        <SetAsideCashDistriTestAmt>0</SetAsideCashDistriTestAmt>
        <QualifyingDistributionsAmt>1594011</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>1594011</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>57680</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <PriorYear1Yr>2013</PriorYear1Yr>
        <PriorYear2Yr>2012</PriorYear2Yr>
        <PriorYear3Yr>2011</PriorYear3Yr>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr5Amt>2091540</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>2078571</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>2366995</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>1190419</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>1379277</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>9106802</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>1594011</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>57680</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>1536331</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>10643133</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>2091540</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>8551593</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>2078571</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>2366995</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>1190419</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>1379277</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>1536331</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp />
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CONTRIBUTION AND GRANTS PAID (SEE ATTACHED)</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>c/o Beach Capital Management</AddressLine1Txt>
            <AddressLine2Txt>777 S Flagler Dr - East Tower - 6</AddressLine2Txt>
            <CityNm>West Palm Beach</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33401</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SUPPORT FOR CHARITABLE INSTITUTIONS</GrantOrContributionPurposeTxt>
          <Amt>1594011</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>1594011</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>119</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DivAndIntFromSecPartVIIGrp />
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncmPartVIIGrp />
        <GainSalesAstOthThanInvntryGrp />
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>119</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>119</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>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>NATIONAL SOCIETY FOR HEBREW DAY SCH</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>160 BROADWAY</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10038</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>2250000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSch">
      <AccountingFeesDetail>
        <CategoryTxt>SKP ACCOUNTING FEES</CategoryTxt>
        <Amt>3406</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="DepreciationSch" />
    <LegalFeesSchedule documentId="LegalFeesSch">
      <LegalFeesGrp>
        <CategoryTxt>LEGAL FEES</CategoryTxt>
        <LegalFeesAmt>1170</LegalFeesAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <LoansFromOfficersSchedule documentId="LoansFromOfficersSch">
      <LoansFromOfficerGrp>
        <LenderPersonNm>REBECCA GRIDISH</LenderPersonNm>
        <LoanOriginalAmt>100000</LoanOriginalAmt>
        <BalanceDueAmt>284340</BalanceDueAmt>
        <NoteDt>2009-09</NoteDt>
        <RepaymentTermsTxt>ON DEMAND</RepaymentTermsTxt>
        <InterestRt>0.</InterestRt>
        <SecurityProvidedBorrowerTxt>NONE</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>TO ASSIST THE FOUNDATION MEET ITS OBLIGATIONS</LoanPurposeTxt>
      </LoansFromOfficerGrp>
    </LoansFromOfficersSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>263</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>NYS FILING FEES</CategoryTxt>
        <Amt>25</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>