﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-03-07T15:46:26-06:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>161375790</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>DEJOY KNAUF &amp; BLOOD LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>39 STATE STREET SUITE 600</AddressLine1>
        <City>ROCHESTER</City>
        <State>NY</State>
        <ZIPCode>14614</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>161363822</EIN>
      <Name>
        <BusinessNameLine1>JEWISH WAR VETERANS OF USA MEMORIAL FOUNDATION INC</BusinessNameLine1>
      </Name>
      <NameControl>JEWI</NameControl>
      <Phone>5854610490</Phone>
      <USAddress>
        <AddressLine1>441 EAST AVENUE</AddressLine1>
        <City>ROCHESTER</City>
        <State>NY</State>
        <ZIPCode>14607</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>LAWRENCE FINE</Name>
      <Title>SECRETARY</Title>
      <Phone>5854610490</Phone>
      <DateSigned>2014-02-26</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>TIMOTHY P THANEY CPA</Name>
      <PTIN>P01231250</PTIN>
      <Phone>5855461840</Phone>
      <DatePrepared>2014-02-26</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc1039100001">X</Organization501c3>
      <GrossReceipts>7753</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>677</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>7076</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>1350</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>-1350</GainOrLossFromSaleOfAssets>
      <TotalRevenue>6403</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>25875</GrantsAndSimilarAmountsPaid>
      <OtherExpensesTotal>1616</OtherExpensesTotal>
      <TotalExpenses>27491</TotalExpenses>
      <ExcessOrDeficitForYear>-21088</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>477748</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>43277</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>499937</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>477748</BOY>
        <EOY>499937</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>477748</BOY>
        <EOY>499937</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>477748</BOY>
        <EOY>499937</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>GRANTMAKING</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>GRANTS WERE MADE TO PROMOTE SOCIAL CHANGES DETERMINED TO ENHANCE CREATIVE JEWISH LIFE AND SECURITY.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>0</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>0</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LEE KAUFFMAN</PersonName>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>0.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SAM KATZ</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>0.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SEYMOUR WEINSTEIN</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>0.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MICHAEL GROSSMAN</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>0.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>HELEN HECKER</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>0.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>FRANK KAZDAN</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>0.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LAWRENCE FINE</PersonName>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>0.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>NY</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>JEANINE VENDETTA</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>441 EAST AVE</AddressLine1>
          <City>ROCHESTER</City>
          <State>NY</State>
          <ZIPCode>14607</ZIPCode>
        </AddressUS>
        <TelephoneNumber>5854610490</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <SupportingOrganization509a3>X</SupportingOrganization509a3>
      <SupportingOrg509a3Type1>X</SupportingOrg509a3Type1>
      <ContribByControllingIndividual>0</ContribByControllingIndividual>
      <ContributionByRelatedParty>0</ContributionByRelatedParty>
      <ContribBy35ControlledEntity>0</ContribBy35ControlledEntity>
      <SupportedOrgInformation>
        <Name>
          <BusinessNameLine1>JEWISH COMMUNITY FEDERATION OF GREATER ROCHESTER</BusinessNameLine1>
        </Name>
        <EIN>160868942</EIN>
        <TypeOfOrganization>7</TypeOfOrganization>
        <ListedInGoverningDoc>1</ListedInGoverningDoc>
        <Amount>15000</Amount>
      </SupportedOrgInformation>
      <TotalNumberOfSupportedOrgs>1</TotalNumberOfSupportedOrgs>
      <SumOfAmounts>15000</SumOfAmounts>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <GeneralExplanation>
        <Identifier>OTHER INVESTMENT INCOME</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 4</ReturnReference>
        <Explanation>INVESTMENT INCOME 7,076..</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PAYMENTS TO AFFILIATES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>AFFILIATE NAME: JEWISH COMMUNITY FEDERATION OF GREATER ROCHESTER, N.Y., INC.. AFFILIATE ADDRESS: 441 EAST AVENUE ROCHESTER, NY 14607. PURPOSE OF PAYMENT: 2013 CAMPAIGN FOR JEWISH AID IN ROCHESTER, NY. AMOUNT OF PAYMENT: 15,000.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: MISCELLANEOUS. AMOUNT: 1,616.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER CHANGES IN NET ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 20</ReturnReference>
        <Explanation>DESCRIPTION: UNREALIZED GAIN ON INVESTMENTS. AMOUNT: 43,277.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <Declaration>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.</Declaration>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>