﻿<?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="2013v3.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2014-11-14T14:09:08-06:00</ReturnTs>
    <TaxPeriodEndDt>2013-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1>HECHT AND COMPANY PC</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>350 5TH AVENUE - 68TH FL</AddressLine1>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>101180110</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>133981963</EIN>
      <BusinessName>
        <BusinessNameLine1>THE EDDIE AND RACHELLE BETESH</BusinessNameLine1>
        <BusinessNameLine2>FAMILY FOUNDATION INC</BusinessNameLine2>
      </BusinessName>
      <InCareOfNm>% EDDIE BETESH</InCareOfNm>
      <BusinessNameControlTxt>EDDI</BusinessNameControlTxt>
      <PhoneNum>2128424000</PhoneNum>
      <USAddress>
        <AddressLine1>C/O SARAMAX APPAREL 1372 BROADWAY</AddressLine1>
        <AddressLine2>7TH FLOOR Suite</AddressLine2>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>10018</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>EDDIE BETESH</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2128198000</PhoneNum>
      <SignatureDt>2014-11-17</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEVEN STERN</PreparerPersonNm>
      <PTIN>P00180118</PTIN>
      <PhoneNum>2128198000</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2015-12-30 17:16:21Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="9">
    <IRS990PF documentId="IRS990PF">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>963721</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>995000</ContriRcvdRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>995000</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>9448</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>9448</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSch">1013</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>346</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>10461</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>9794</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>1103302</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>1103302</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>1113763</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>1113096</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-118763</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>123792</CashBOYAmt>
        <CashEOYAmt>12521</CashEOYAmt>
        <CashEOYFMVAmt>12521</CashEOYFMVAmt>
        <RcvblFromOfficersBOYAmt>9692</RcvblFromOfficersBOYAmt>
        <RcvblFromOfficersEOYAmt>2200</RcvblFromOfficersEOYAmt>
        <RcvblFromOfficersEOYFMVAmt>2200</RcvblFromOfficersEOYFMVAmt>
        <OtherNtsAndLoansRcvblAmt>949000</OtherNtsAndLoansRcvblAmt>
        <OtherNtsAndLoansRcvblBOYAmt>1196000</OtherNtsAndLoansRcvblBOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt referenceDocumentId="OthNoteLoanRcvbShrt2">949000</OtherNtsAndLoansRcvblEOYAmt>
        <OtherNtsAndLoansRcvblEOYFMVAmt>949000</OtherNtsAndLoansRcvblEOYFMVAmt>
        <TotalAssetsBOYAmt>1329484</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>963721</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>963721</TotalAssetsEOYFMVAmt>
        <LoansFromOfficersBOYAmt>1196000</LoansFromOfficersBOYAmt>
        <LoansFromOfficersEOYAmt>1196000</LoansFromOfficersEOYAmt>
        <TotalLiabilitiesBOYAmt>1196000</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>1196000</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <CapitalStockBOYAmt>133484</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>-232279</CapitalStockEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>133484</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>-232279</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1329484</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>963721</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>133484</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-118763</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>14721</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="OtherDecreasesSch">247000</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>-232279</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail />
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>1697142</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>69423</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>24.446394</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>1040334</AdjustedQlfyDistriYr2Amt>
        <NetVlNoncharitableAssetsYr2Amt>32491</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>32.019144</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>912732</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>22029</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>41.433202</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>390782</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>6039</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>64.70972</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>1167714</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>7657</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>152.502808</DistributionYr5Rt>
        <TotalDistributionRt>315.111268</TotalDistributionRt>
        <AverageDistributionRt>63.022254</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>29542</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>1861803</AdjNetVlNoncharitableAssetsAmt>
        <NetInvestmentIncomePctAmt>0</NetInvestmentIncomePctAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>1861803</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>1113096</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>0</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <TotalPaymentsAndCreditsAmt>0</TotalPaymentsAndCreditsAmt>
        <TaxDueAmt>0</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd referenceDocumentId="BinaryAttach">false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <Section4955OrganizationTaxAmt>0</Section4955OrganizationTaxAmt>
        <Section4955ManagersTaxAmt>0</Section4955ManagersTaxAmt>
        <TaxReimbursedAmt>0</TaxReimbursedAmt>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd referenceDocumentId="BinaryAttach">false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd referenceDocumentId="BinaryAttach">false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>DE</OrgReportOrRegisterStateCd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1>EDDIE BETESH</BusinessNameLine1>
        </PersonsWithBooksName>
        <PhoneNum>2124818550</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1>C/O SARAMAX APPAREL</AddressLine1>
          <City>BROADWAY</City>
          <State>NY</State>
          <ZIPCode>10018</ZIPCode>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>true</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>true</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>true</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>true</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>EDDIE BETESH</PersonNm>
          <USAddress>
            <AddressLine1>C/O SARAMAX APPAREL 1372 BROADWAY</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10018</ZIPCode>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>RACHELLE BETESH</PersonNm>
          <USAddress>
            <AddressLine1>C/O SARAMAX APPAREL 1372 BROADWAY</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10018</ZIPCode>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>N/A</Description1Txt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>NONE</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>29992</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>29992</TotalFMVOfUnusedAssetsAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>29992</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>450</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>29542</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>1477</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>1477</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>0</TotalTaxAmt>
        <DistributableBeforeAdjAmt>1477</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>1477</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>1477</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>1113096</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <CharitableAssetsAcquisPaidAmt>0</CharitableAssetsAcquisPaidAmt>
        <SetAsideSuitabilityTestAmt>0</SetAsideSuitabilityTestAmt>
        <SetAsideCashDistriTestAmt>0</SetAsideCashDistriTestAmt>
        <QualifyingDistributionsAmt>1113096</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>1113096</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>1477</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <PriorYear1Yr>2011</PriorYear1Yr>
        <PriorYear2Yr>2010</PriorYear2Yr>
        <PriorYear3Yr>2009</PriorYear3Yr>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr5Amt>1167331</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>390480</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>911631</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>1038709</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>1693671</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>5201822</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>1113096</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>1477</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>1111619</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>6313441</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>1167331</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>5146110</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>390480</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>911631</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>1038709</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>1693671</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>1111619</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp />
      <SupplementaryInformationGrp>
        <ContributingManagerNm>EDDIE RACHELLE BETESH</ContributingManagerNm>
        <ShareholderManagerNm>NA</ShareholderManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>SEE ATTACHMENT 71</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>VARIOUS</AddressLine1>
            <AddressLine2>VARIOUS</AddressLine2>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10018</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>UNRESTRICTED CHARITABLE PURPOSES</GrantOrContributionPurposeTxt>
          <Amt>1103302</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>1103302</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp />
        <DivAndIntFromSecPartVIIGrp />
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncmPartVIIGrp />
        <GainSalesAstOthThanInvntryGrp />
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <SubtotalsIncmProducingActyGrp />
      </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>EDDIE RACHELLE BETESH</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1>1868 E 9TH STREET</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11223</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>995000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <DepreciationSchedule documentId="DepreciationSch" />
    <InvestmentsLandSchedule2 documentId="InvLandSch2" />
    <LandEtcSchedule2 documentId="LandEtcSch2" />
    <OtherDecreasesSchedule documentId="OtherDecreasesSch">
      <OtherDecreasesDetail>
        <Description>PRIOR PERIOD ADJUSTMENT</Description>
        <Amount>247000</Amount>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>667</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FILING FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>211</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>211</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PUBLIC INSPECTION AD</Desc>
        <RevenueAndExpensesPerBooksAmt>135</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>135</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherLiabilitiesSchedule documentId="OtherLiabSch">
      <OtherLiabilitiesDetail>
        <Desc>CASH OVERDRAFT</Desc>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherNotesLoansRcvblShortSch2 documentId="OthNoteLoanRcvbShrt2">
      <OtherNotesLoansRcvblShortGrp>
        <Organization501c3Name>
          <BusinessNameLine1>YESHIVA BUILDING FUND</BusinessNameLine1>
        </Organization501c3Name>
        <BalanceDueAmt>949000</BalanceDueAmt>
      </OtherNotesLoansRcvblShortGrp>
    </OtherNotesLoansRcvblShortSch2>
  </ReturnData>
</Return>