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      <DisclosedOrgsLegalControl>true</DisclosedOrgsLegalControl>
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      <EndowmentsHeldByUnrelatedOrgs>true</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
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        <Depreciation>468447</Depreciation>
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      <Form990ScheduleDPartXIV>
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        <ReturnReference>2D</ReturnReference>
        <Explanation>3,606 Represents direct expenses allocated to gross income from fundrasing expense</Explanation>
      </Form990ScheduleDPartXIV>
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      <RecordsMaintained>true</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>The Jewish Federation of North America</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>25 Broadway Ste 1700</AddressLine1>
          <City>New York</City>
          <State>NY</State>
          <ZIPCode>10004</ZIPCode>
        </AddressUS>
        <EINOfRecipient>131624240</EINOfRecipient>
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        <PurposeOfGrant>National Support</PurposeOfGrant>
      </RecipientTable>
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        <ReturnReference>1</ReturnReference>
        <Explanation>Prior to issuing grants funds we review the proposed budget as to where the funds will be allocated. After the funds have been released an annual report is then issued and a subsquent review to confirm proper allocation is then completed.</Explanation>
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    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="990O" softwareId="11000218" softwareVersion="2011.0.0">
      <GeneralExplanation>
        <Identifier>Form 990 Part XI</Identifier>
        <ReturnReference>5</ReturnReference>
        <Explanation>Other Change in Net Assets or fund balance Amount of 37,037 consisted of net unrealized losses in investment earnings</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part III Program Service Accomplishments</Identifier>
        <ReturnReference>Line 4d Other Activities</ReturnReference>
        <Explanation>Program Service Expenses 57,333, Grants and allocations 0, Revenue 34,438 Communications A system to share information with the enitire Jewish Community using print and electronic media</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part III Program Service Accomplishments</Identifier>
        <ReturnReference>Line 4d Other Activities</ReturnReference>
        <Explanation>Program Service Expenses 45,109, Grants and allocations 0, Revenue 0 Jewish Community Relations Council To educate and advocate on issues of vital importance to the organized jewish community based on consensus, civility and an expanded commitmnet to living jewish values of social justice</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part III Program Service Accomplishments</Identifier>
        <ReturnReference>Line 4d Other Activities</ReturnReference>
        <Explanation>Program Service Expenses 25,318, Grants and allocations 0, Revenue 0 Program Service Expense Educational and Social Support of Jewish charities in the community, state and national</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990, Part III, Line 4d Program Service Expenses 57,333, Grants and allocations 0, Revenue 34,438 Communications A system to share information with the enitire Jewish Community using print and electronic media Form 990, Part III, Line 4d Program Service Expenses 45,109, Grants and allocations 0, Revenue 0 Jewish Community Relations Council To educate and advocate on issues of vital importance to the organized jewish community based on consensus, civility and an expanded commitmnet to living jewish values of social justice Form 990, Part III, Line 4d Program Service Expenses 25,318, Grants and allocations 0, Revenue 0 Program Service Expense Educational and Social Support of Jewish charities in the Form 990 Part XI Line 5 Other Change in Net Assets or fund balance Amount of 37,037 consisted of net unrealized losses in investment earnings</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>