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    <Timestamp>2013-09-15T11:03:51-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>650209137</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>GOLDSTEIN SCHECHTER KOCH</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>2121 PONCE DE LEON BLVD STE 1100</AddressLine1>
        <City>CORAL GABLES</City>
        <State>FL</State>
        <ZIPCode>33134</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>270542408</EIN>
      <Name>
        <BusinessNameLine1>CHESED AVRAHAM ZEV</BusinessNameLine1>
        <BusinessNameLine2>THE DR ABE CHAMES FOUNDATION INC</BusinessNameLine2>
      </Name>
      <NameControl>CHES</NameControl>
      <Phone>3056060175</Phone>
      <USAddress>
        <AddressLine1>201 S BISCAYNE BLVD NO 1700</AddressLine1>
        <City>MIAMI</City>
        <State>FL</State>
        <ZIPCode>33131</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DEBORAH CHAMES</Name>
      <Title>PRESIDENT</Title>
      <Phone>3056060175</Phone>
      <DateSigned>2013-08-27</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>ROGER TERRONE</Name>
      <PTIN>P00748331</PTIN>
      <Phone>3054422200</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc1039100001">X</Organization501c3>
      <GrossReceipts>138122</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>107800</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>922</InvestmentIncome>
      <GrossAmountFromSaleOfAssets>29400</GrossAmountFromSaleOfAssets>
      <CostOtherBasisAndSalesExpenses>30050</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>-650</GainOrLossFromSaleOfAssets>
      <TotalRevenue>108072</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>111835</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>10258</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>323</PrintingPublicationsPostage>
      <OtherExpensesTotal>1978</OtherExpensesTotal>
      <TotalExpenses>124394</TotalExpenses>
      <ExcessOrDeficitForYear>-16322</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>56871</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>40549</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>12797</BOY>
        <EOY>20561</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>44340</BOY>
        <EOY>19988</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>57137</BOY>
        <EOY>40549</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>266</BOY>
        <EOY>0</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>56871</BOY>
        <EOY>40549</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>SUPPORT FOR JEWISH EDUCATIONAL INSTITUTIONS, AND PROVIDE ASSISTANCE WITH HOUSING, HEALTH OR NUTRITION FOR ECONOMICALLY NEEDY CLERGY, EDUCATORS AND THEIR FAMILIES. PROMOTE EDUCATION AND AWARENESS OF JEWISH TENETS OF CHARITY AND ACTS OF KINDNESS.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>THE ORGANIZATION MADE 90 SEPARATE CASH GRANTS AND FOOD CERTIFICATES TO CLERGY, EDUCATORS, AND JEWISH FAMILIES IN NEED, AND AS FINANCIAL BUDGET ASSISTANCE TO EDUCATIONAL INSTITUTIONS.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>111835</GrantsAndAllocations>
        <ProgramServiceExpenses>124394</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>124394</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DEBORAH CHAMES</PersonName>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JONATHAN CHAMES</PersonName>
        <Title>VICE PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MELISSA SHALOLASHVILI</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TOBY KAHN</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ARI KIRSCHENBAUM</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</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>FL</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>SYRIL SALTZMAN</NamePerson>
        <AddressUS>
          <AddressLine1>4141 NAUTILUS DRIVE 7-G</AddressLine1>
          <City>MIAMI BEACH</City>
          <State>FL</State>
          <ZIPCode>33140</ZIPCode>
        </AddressUS>
        <TelephoneNumber>3057947621</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>0</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
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    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus3Years>15841</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>96566</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>79881</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>107800</CurrentTaxYear>
        <Total>300088</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus3Years>15841</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>96566</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>79881</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>107800</CurrentTaxYear>
        <Total>300088</Total>
      </Total170>
      <AmountsSubstContributorsTotal>173714</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>126374</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus3Years>2042</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>3433</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3967</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>272</CurrentTaxYear>
        <Total>9714</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>309802</TotalSupport>
      <First5Years170>X</First5Years170>
      <GeneralExplanation>SCHEDULE A, PART IV, LIST OF UNUSUAL GRANTS: INITIAL SEED FUNDS - FROM ESTATE PROCEEDS DATE: 09/30/09 AMOUNT: 265024.</GeneralExplanation>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <GeneralExplanation>
        <Identifier>OTHER INVESTMENT INCOME</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 4</ReturnReference>
        <Explanation>DIVIDEND INCOME 674.. INTEREST INCOME 248.. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 922.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: 501(C)(3) EDUCATIONAL INSTITUTION - ASSISTANCE WITH BUDGET. GRANTEE NAME: AMERICAN FRIENDS OF YESHIVA SHILO. GRANTEE ADDRESS: 17 FT GEORGE HILL APT 7J NEW YORK, NY 10040. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/04/12. AMOUNT GIVEN: 5,000.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: 501(C)(3) EDUCATIONAL INSTITUTION - ASSISTANCE WITH BUDGET. GRANTEE NAME: VARIOUS EDUCATIONAL INSTITUTIONS. GRANTEE ADDRESS: VARIOUS VARIOUS, FL 33162. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: VARIOUS. AMOUNT GIVEN: 10,468.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: FOOD, CLOTHING &amp; EDUCATION ASSISTANCE. GRANTEE NAME: 73 DIFFERENT INDIVIDUALS. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH &amp; FOOD CERTIFICATES. DATE OF GIFT: VARIOUS. AMOUNT GIVEN: 76,357.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: FOOD, CLOTHING &amp; EDUCATION ASSISTANCE. GRANTEE NAME: RABBI DUDOWITZ. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: VARIOUS. AMOUNT GIVEN: 20,010. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 111,835.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: TRAVEL. AMOUNT: 118. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 30. DESCRIPTION: BANK CHARGES. AMOUNT: 124. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 1,706. TOTAL TO FORM 990-EZ, LINE 16: 1,978.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>DESCRIPTION: NORTH FORK CAPITAL TR II. BEG. OF YEAR AMOUNT: 20,361. END OF YEAR AMOUNT: 0. DESCRIPTION: UNIT AAM BUILD AMERICA BONDS 3. BEG. OF YEAR AMOUNT: 14,951. END OF YEAR AMOUNT: 9,967. DESCRIPTION: PEGO ENERGY. BEG. OF YEAR AMOUNT: 9,028. END OF YEAR AMOUNT: 0. DESCRIPTION: POWERSHARES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 10,021.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>DESCRIPTION: PAYROLL TAXES PAYABLE. BEG. OF YEAR AMOUNT: 266. END OF YEAR AMOUNT: 0.</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>
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