﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2013v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2015-10-15T10:50:17-05:00</ReturnTs>
    <TaxPeriodEndDt>2014-11-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1>Spielman Koenigsberg &amp; Parker LLP</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>1745 Broadway - 18th Floor</AddressLine1>
        <City>New York</City>
        <State>NY</State>
        <ZIPCode>10019</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-12-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>137132997</EIN>
      <BusinessName>
        <BusinessNameLine1>Keshet Foundation</BusinessNameLine1>
      </BusinessName>
      <InCareOfNm>% DEKEL II LLC</InCareOfNm>
      <BusinessNameControlTxt>KESH</BusinessNameControlTxt>
      <PhoneNum>2124192714</PhoneNum>
      <USAddress>
        <AddressLine1>1177 Avenue of the Americas</AddressLine1>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>10036</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Estanne Abraham</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <PhoneNum>2124896325</PhoneNum>
      <SignatureDt>2015-07-21</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>GARY S PARKER</PreparerPersonNm>
      <PTIN>P00300387</PTIN>
      <PhoneNum>2124896325</PhoneNum>
      <PreparationDt>2015-10-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
    <IRS990PF documentId="IRS990PF">
      <AddressChangeInd>X</AddressChangeInd>
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>282163</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>1177474</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>26</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>26</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>26</InterestOnSavingsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>1177500</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>26</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>26</TotalAdjNetIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <AccountingFeesRevAndExpnssAmt>2374</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>0</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>0</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>0</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">100</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSch">30</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>2504</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>0</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>1204400</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>1204400</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>1206904</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>0</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>1204400</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-29404</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>26</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>26</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>311567</CashBOYAmt>
        <CashEOYAmt>197163</CashEOYAmt>
        <CashEOYFMVAmt>197163</CashEOYFMVAmt>
        <AcctRcvblAmt>85000</AcctRcvblAmt>
        <AcctRcvblEOYAmt>85000</AcctRcvblEOYAmt>
        <AcctRcvblEOYFMVAmt>85000</AcctRcvblEOYFMVAmt>
        <TotalAssetsBOYAmt>311567</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>282163</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>282163</TotalAssetsEOYFMVAmt>
        <LoansFromOfficersBOYAmt>508139</LoansFromOfficersBOYAmt>
        <LoansFromOfficersEOYAmt>508139</LoansFromOfficersEOYAmt>
        <TotalLiabilitiesBOYAmt>508139</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>508139</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <RetainedEarningBOYAmt>-196572</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>-225976</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>-196572</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>-225976</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>311567</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>282163</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>-196572</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-29404</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>-225976</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>-225976</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail />
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>2366995</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>147709</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>16.024718</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>2087271</AdjustedQlfyDistriYr2Amt>
        <NetVlNoncharitableAssetsYr2Amt>174022</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>11.994294</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>2099838</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>166117</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>12.640717</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>1948534</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>138712</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>14.047335</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>2027756</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>66634</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>30.431251</DistributionYr5Rt>
        <TotalDistributionRt>85.138315</TotalDistributionRt>
        <AverageDistributionRt>17.027663</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>279641</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>4761633</AdjNetVlNoncharitableAssetsAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>4761633</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>1204400</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>1</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>1</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>1</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>9</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>9</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>8</OverpaymentAmt>
        <AppliedToESTaxAmt>8</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>
          <BusinessNameLine1>DEKEL II LLC</BusinessNameLine1>
        </PersonsWithBooksName>
        <PhoneNum>2124896325</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1>1177 AVENUE OF THE AMERICASSUITE 5</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10036</ZIPCode>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>true</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <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>
          <USAddress>
            <AddressLine1>1177 Avenue of the Americas</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10036</ZIPCode>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ELI GRIDISH</PersonNm>
          <USAddress>
            <AddressLine1>1177 Avenue of the Americas</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10036</ZIPCode>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ESTANNE ABRAHAM</PersonNm>
          <USAddress>
            <AddressLine1>1177 Avenue of the Americas</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10036</ZIPCode>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp />
      <SumOfProgramRelatedInvstGrp />
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>198899</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>85000</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>283899</TotalFMVOfUnusedAssetsAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>283899</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>4258</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>279641</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>13982</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>13982</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>1</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>1</TotalTaxAmt>
        <DistributableBeforeAdjAmt>13981</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>13981</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>13981</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>1204400</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <CharitableAssetsAcquisPaidAmt>0</CharitableAssetsAcquisPaidAmt>
        <SetAsideSuitabilityTestAmt>0</SetAsideSuitabilityTestAmt>
        <SetAsideCashDistriTestAmt>0</SetAsideCashDistriTestAmt>
        <QualifyingDistributionsAmt>1204400</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>1204400</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>13981</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <PriorYear1Yr>2011</PriorYear1Yr>
        <PriorYear2Yr>2010</PriorYear2Yr>
        <PriorYear3Yr>2009</PriorYear3Yr>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr5Amt>2024474</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>1941622</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>2091540</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>2078571</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>2366995</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>10503202</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>1204400</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>13981</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>1190419</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>11693621</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>2024474</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>9669147</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>1941622</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>2091540</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>2078571</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>2366995</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>1190419</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp />
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>CONTRIBUTION AND GRANTS PAID (SEE ATTACHED)</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>1177 Avenue of the Americas</AddressLine1>
            <AddressLine2>Suite 5054</AddressLine2>
            <City>New York</City>
            <State>NY</State>
            <ZIPCode>10036</ZIPCode>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SUPPORT FOR CHARITABLE INSTITUTIONS</GrantOrContributionPurposeTxt>
          <Amt>1204400</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>1204400</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>26</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DivAndIntFromSecPartVIIGrp />
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncmPartVIIGrp />
        <GainSalesAstOthThanInvntryGrp />
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>26</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>26</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>
          <AddressLine1>160 BROADWAY</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10038</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>1175000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <DepreciationSchedule documentId="DepreciationSch" />
    <InvestmentsLandSchedule2 documentId="InvLandSch2" />
    <LandEtcSchedule2 documentId="LandEtcSch2" />
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>30</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>NYS FILING FEE</CategoryTxt>
        <Amt>100</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>