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          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10038</ZIPCd>
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        <RecipientEIN>135611748</RecipientEIN>
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        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>JEWISH EDUCATION &amp; RELATED ACTIVITIES</PurposeOfGrantTxt>
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        <GrantTypeTxt>KOSHER LAW RESEARCH GRANT</GrantTypeTxt>
        <RecipientCnt>24</RecipientCnt>
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        <FormAndLineReferenceDesc>Grantmaker's Description of How Grants are Used</FormAndLineReferenceDesc>
        <ExplanationTxt>A member of the Board of Directors is in contact with the grantees to assure that the stated objective of the grant is being met.</ExplanationTxt>
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      <WrittenPolicyRefTAndEExpnssInd>true</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>false</SubstantiationRequiredInd>
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
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      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RebuttablePresumptionProcInd>false</RebuttablePresumptionProcInd>
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        <PersonNm>AVROM POLLAK</PersonNm>
        <TitleTxt>President</TitleTxt>
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        <TotalCompensationFilingOrgAmt>179264</TotalCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>RABBI A MUSHELL</PersonNm>
        <TitleTxt>Rabbi</TitleTxt>
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        <PersonNm>RABBI DAVID HEBER</PersonNm>
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        <DeferredCompensationFlngOrgAmt>7233</DeferredCompensationFlngOrgAmt>
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        <DeferredCompensationFlngOrgAmt>10125</DeferredCompensationFlngOrgAmt>
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        <PersonNm>RABBI S HEINEMANN</PersonNm>
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        <FormAndLineReferenceDesc>Part I, Line 1a: Relevant information in regards to selections on 1a.</FormAndLineReferenceDesc>
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          <PersonNm>RABBI SHMUEL HEINEMANN</PersonNm>
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      <BusTrInvolveInterestedPrsnGrp>
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          <PersonNm>MARTIN FRANKEL</PersonNm>
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        <RelationshipDescriptionTxt>FAM. TO A. POLLAK</RelationshipDescriptionTxt>
        <TransactionAmt>102020</TransactionAmt>
        <TransactionDesc>COMPENSATION</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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      <BusTrInvolveInterestedPrsnGrp>
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          <PersonNm>RIVKA HEINEMANN</PersonNm>
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        <RelationshipDescriptionTxt>FAM. TO M. HEINEMANN</RelationshipDescriptionTxt>
        <TransactionAmt>23842</TransactionAmt>
        <TransactionDesc>COMPENSATION</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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          <PersonNm>STEVEN C HEINEMANN</PersonNm>
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        <TransactionAmt>37013</TransactionAmt>
        <TransactionDesc>COMPENSATION</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is prepared by the Treasurer, and reviewed by the President.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>No documents available to the public.</ExplanationTxt>
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          <AddressLine1Txt>122 SLADE AVE STE 300</AddressLine1Txt>
          <CityNm>BALTIMORE</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21208</ZIPCd>
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        <TotalIncomeAmt>3000</TotalIncomeAmt>
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          <AddressLine1Txt>122 SLADE AVE STE 300</AddressLine1Txt>
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        <PrimaryActivitiesTxt>STAFFING FOR KOSHER CERTIFICATION</PrimaryActivitiesTxt>
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        <EndOfYearAssetsAmt>743</EndOfYearAssetsAmt>
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      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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</Return>