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        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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      <Form990PartVIISectionA>
        <NamePerson>Mark Segel</NamePerson>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BONNIE FRIEDMAN</NamePerson>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <Former>X</Former>
        <ReportableCompFromOrganization>130408</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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      <NumberIndividualsGT100K>1</NumberIndividualsGT100K>
      <FormersListed>true</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <AllOtherContributions>1085617</AllOtherContributions>
      <NoncashContributions>11375</NoncashContributions>
      <TotalContributions>1085617</TotalContributions>
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        <ExclusionAmount>11352</ExclusionAmount>
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      <IncomeFromInvestBondProceeds>
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      <RoyaltiesRevenue>
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      <NetRentalIncomeOrLoss>
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      <NetGainOrLossInvestments>
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      <NetIncomeFromGaming>
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      <NetIncomeOrLoss>
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        <ExclusionAmount>11352</ExclusionAmount>
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      <GrantsToDomesticOrgs>
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      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
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      <ForeignGrants>
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      <BenefitsToMembers>
        <Total>0</Total>
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      <PensionPlanContributions>
        <Total>0</Total>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
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        <ManagementAndGeneral>8081</ManagementAndGeneral>
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      <PayrollTaxes>
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        <ProgramServices>7282</ProgramServices>
        <ManagementAndGeneral>10392</ManagementAndGeneral>
        <Fundraising>5755</Fundraising>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>0</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>0</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>13647</Total>
        <ProgramServices>4500</ProgramServices>
        <ManagementAndGeneral>5591</ManagementAndGeneral>
        <Fundraising>3556</Fundraising>
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      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
        <Total>0</Total>
      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>0</Total>
      </FeesForServicesOther>
      <Advertising>
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        <Fundraising>186</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>5304</Total>
        <ProgramServices>2387</ProgramServices>
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        <Fundraising>1886</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>0</Total>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>23661</Total>
        <ProgramServices>10585</ProgramServices>
        <ManagementAndGeneral>4357</ManagementAndGeneral>
        <Fundraising>8719</Fundraising>
      </Occupancy>
      <Travel>
        <Total>0</Total>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>4653</Total>
        <ProgramServices>1317</ProgramServices>
        <ManagementAndGeneral>2769</ManagementAndGeneral>
        <Fundraising>567</Fundraising>
      </ConferencesMeetings>
      <Interest>
        <Total>0</Total>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
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      <DepreciationDepletion>
        <Total>12960</Total>
        <ProgramServices>5832</ProgramServices>
        <ManagementAndGeneral>2519</ManagementAndGeneral>
        <Fundraising>4609</Fundraising>
      </DepreciationDepletion>
      <Insurance>
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      <OtherExpenses>
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        <Fundraising>6331</Fundraising>
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      <OtherExpenses>
        <Description>TOP JEWISH FOUNDATION EXPENSE</Description>
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        <Fundraising>13059</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>UNCOLLECTIBLE PROMISES TO GIVE</Description>
        <Total>36000</Total>
        <Fundraising>36000</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>OTHER EXPENSES</Description>
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        <ManagementAndGeneral>4272</ManagementAndGeneral>
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      </OtherExpenses>
      <AllOtherExpenses>
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      <ReceivablesFromOfficersEtc>
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      <ReceivablesFromDisqualPersons>
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      <OtherNotesLoansReceivableNet>
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      <InventoriesForSaleOrUse>
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      <LandBuildingsEquipmentBasisNet>
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        <EOY>212737</EOY>
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      <InvestmentsPubTradedSecurities>
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      <InvestmentsOtherSecurities>
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      <InvestmentsProgramRelated>
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      <FollowSFAS117>X</FollowSFAS117>
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      <TotalLiabNetAssetsFundBalances>
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        <EOY>2650692</EOY>
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      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>-185743</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-79115</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
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      <ValueSrvcFcltsFurnishedByGovt>
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        <CurrentTaxYearMinus2Years>1346249</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1207613</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1085617</CurrentTaxYear>
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      <AmountsSubstContributorsTotal>701300</AmountsSubstContributorsTotal>
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        <CurrentTaxYearMinus1Year>10565</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>11351</CurrentTaxYear>
        <Total>83627</Total>
      </GrossInvestmentIncome170>
      <NetUBI>
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      <OtherIncome170>
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      <TotalSupport>6762983</TotalSupport>
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        <Contributions>719</Contributions>
        <InvestmentEarningsOrLosses>139191</InvestmentEarningsOrLosses>
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        <EndOfYearBalance>957719</EndOfYearBalance>
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        <Contributions>2383</Contributions>
        <InvestmentEarningsOrLosses>87425</InvestmentEarningsOrLosses>
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        <EndOfYearBalance>842190</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <PermanentEndowmentEOYBalance>1.00000</PermanentEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>true</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>true</AreRelatedOrgsListedScheduleR>
      <Buildings>
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        <Depreciation>37698</Depreciation>
        <BookValue>197302</BookValue>
      </Buildings>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>84223</OtherCostOrOtherBasis>
        <Depreciation>68788</Depreciation>
        <BookValue>15435</BookValue>
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      <OtherAssets>
        <Description>INTEREST IN ASSETS OF TOP JEWISH FOUND.</Description>
        <BookValue>905214</BookValue>
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      <TotalBookValueOtherAssets>1370188</TotalBookValueOtherAssets>
      <OtherLiabilities>
        <Description>PASSPORT TO ISRAEL PAYABLE</Description>
        <Amount>15733</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>DESIGNATED GIFTS PAYABLE</Description>
        <Amount>5150</Amount>
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      <NetUnrealizedGLOnInvestments>-26610</NetUnrealizedGLOnInvestments>
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      <TotalAdjustments>-79115</TotalAdjustments>
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        <Explanation>FUNDRAISING COSTS REIMBURSED BY TOP $71757</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
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        <ReturnReference>Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990</ReturnReference>
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      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
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        <ReturnReference>Part XI, Line 8: Other Changes in Net Assets or Fund Balances</ReturnReference>
        <Explanation>EQUITY INTEREST IN TOP FOUNDATION $ -52505</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>Part V, Line 4</Identifier>
        <ReturnReference>Part V, Line 4: Intended uses of the endowment fund.</ReturnReference>
        <Explanation>ANNUAL DISTRIBUTIONS RECEIVED FROM THE ENDOWMENT FUNDS ARE USED TO PAY THE ALLOCATIONS TO BENEFICIARY AGENCIES IN SUPPORT OF THE CONTINUING PROGRAMS OF THOSE AGENCIES.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
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          <State>NY</State>
          <ZIPCode>10011</ZIPCode>
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          <City>ST PETERSBURG</City>
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      <RecipientTable>
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          <AddressLine1>5023 CENTRAL AVENUE</AddressLine1>
          <City>ST PETERSBURG</City>
          <State>FL</State>
          <ZIPCode>33710</ZIPCode>
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        <PurposeOfGrant>SUPPORT OF ORGANIZATION'S PROGRAMS</PurposeOfGrant>
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      <RecipientTable>
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          <City>TAMPA</City>
          <State>FL</State>
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        <PurposeOfGrant>TO SUPPORT THE SCHOOL'S PROGRAMS</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
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          <City>TAMPA</City>
          <State>FL</State>
          <ZIPCode>33624</ZIPCode>
        </AddressUS>
        <EINOfRecipient>460579821</EINOfRecipient>
        <AmountOfCashGrant>8905</AmountOfCashGrant>
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      </RecipientTable>
      <RecipientTable>
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        <AddressUS>
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          <City>CLEARWATER</City>
          <State>FL</State>
          <ZIPCode>33760</ZIPCode>
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        <EINOfRecipient>591229354</EINOfRecipient>
        <AmountOfCashGrant>80000</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>SUPOORT OF ORGANIZATION'S PROGRAMS</PurposeOfGrant>
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      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>true</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <RebuttablePresumptionProcedure>false</RebuttablePresumptionProcedure>
      <Form990ScheduleJPartII>
        <NamePerson>BONNIE FRIEDMAN</NamePerson>
        <BaseCompensationFilingOrg>130408</BaseCompensationFilingOrg>
        <TotalCompensationFilingOrg>130408</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="11000144" softwareVersion="2011v1.5">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>Governing documents, conflict of interest policy, Form 990 and financial statements are made available upon request. In addition, the Form 990 is available at wwww.guidestar.org.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</ReturnReference>
        <Explanation>The personnel committee recieves comparable salary list from UJC for all professional positions.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>Executive director and controller review the Form 990 with the CPA who prepares the return. Copy of Form 990 is provided to the entire Board of Directors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 8</Identifier>
        <ReturnReference>Form 990, Part VI, Line 8 : Explanation of No Contemporaneously Documentation of Meetings</ReturnReference>
        <Explanation>Individual committees do not have the authority to act on behalf of the governing body.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 2</Identifier>
        <ReturnReference>Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et</ReturnReference>
        <Explanation>MOTHER-IN-LAW AND DAUGHTER-IN-LAW</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR" softwareId="11000144" softwareVersion="2011v1.5">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>TOP JEWISH FOUNDATION INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>13009 COMMUNITY CAMPUS DRIVE</AddressLine1>
          <City>TAMPA</City>
          <State>FL</State>
          <ZIPCode>33625</ZIPCode>
        </AddressUS>
        <EIN>592053655</EIN>
        <PrimaryActivities>DISTRIBUTES DONATIONS RECEIVED FOR CHARITABLE PURPOSES</PrimaryActivities>
        <LegalDomicileState>FL</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>