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        <CurrentTaxYear>17891</CurrentTaxYear>
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      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
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          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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        <ContributorAddressUS>
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          <AddressLine2>RESTRICTED</AddressLine2>
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          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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        <Contributions>37148</Contributions>
        <EndOfYearBalance>312148</EndOfYearBalance>
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        <EndOfYearBalance>275000</EndOfYearBalance>
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      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>275000</BeginningOfYearBalance>
        <EndOfYearBalance>275000</EndOfYearBalance>
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      <CurrentYearMinus3Years>
        <BeginningOfYearBalance>275000</BeginningOfYearBalance>
        <EndOfYearBalance>275000</EndOfYearBalance>
      </CurrentYearMinus3Years>
      <PermanentEndowmentEOYBalance>1.00000</PermanentEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <Equipment>
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        <Depreciation>44114</Depreciation>
        <BookValue>3776</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>3776</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>RENT SECURITY DEPOSIT</Description>
        <BookValue>6111</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>CASH SURRENDER VALUE OFFICERS LIFE INSURANCE</Description>
        <BookValue>185287</BookValue>
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      <TotalBookValueOtherAssets>191398</TotalBookValueOtherAssets>
      <OtherLiabilities>
        <Description>TUITION EXCHANGE</Description>
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      <OtherLiabilities>
        <Description>DEFERRED COMPENSATION PAYABLE</Description>
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      <OtherLiabilities>
        <Description>DUE TO SHAYKIN FOUNDATION</Description>
        <Amount>742659</Amount>
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      <TotalOfAmounts>1319286</TotalOfAmounts>
      <TotalRevenue>4595598</TotalRevenue>
      <TotalExpenses>5500486</TotalExpenses>
      <ExcessOrDeficitForYear>-904888</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>19439</NetUnrealizedGLOnInvestments>
      <TotalAdjustments>19439</TotalAdjustments>
      <ExcessOrDeficitPerFS>-885449</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>4743712</TotRevenueEtcAuditedFinclStmt>
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      <RevenueNotRptdF990>19441</RevenueNotRptdF990>
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      <OtherRevenuesNotIncluded>-128673</OtherRevenuesNotIncluded>
      <RevenueNotRptdOnFinStmt>-128673</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>4595598</TotalRevenuePerForm990>
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      <ExpensesSubtotal>5629161</ExpensesSubtotal>
      <OtherExpensesNotIncluded>-128675</OtherExpensesNotIncluded>
      <ExpensesNotRptdOnFinStmt>-128675</ExpensesNotRptdOnFinStmt>
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        <TypeOfActivitiesConducted>PROGRAM SERVICES</TypeOfActivitiesConducted>
        <SpecificServicesProvided>EDUCATION</SpecificServicesProvided>
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      </AcctsActvsOutUSTable>
      <SubtotalAmountSpent>3294892</SubtotalAmountSpent>
      <TotalAmountSpent>3294892</TotalAmountSpent>
      <GrantsToOrgsOutsideUS>
        <Region>Middle East and North Africa</Region>
        <PurposeOfGrant>EDUCATION</PurposeOfGrant>
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        <MannerOfCashDisbursement>WIRE</MannerOfCashDisbursement>
        <MethodOfValuation>Book</MethodOfValuation>
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      <TotalNumberOfOtherOrgs>1</TotalNumberOfOtherOrgs>
      <TransferToForeignCorp>false</TransferToForeignCorp>
      <InterestInForeignTrust>false</InterestInForeignTrust>
      <OwnForeignCorp>false</OwnForeignCorp>
      <PassiveForeignInvestCo>false</PassiveForeignInvestCo>
      <ForeignPartnership>false</ForeignPartnership>
      <BoycottCountries>false</BoycottCountries>
      <Form990ScheduleFPartV>
        <Identifier>I</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>GRANT COMMITTEE REVIEWS GRANT REQUESTS FOR ELIGIBILITY AND TO DETERMINE IF THE REQUEST MEETS THE PURPOSES AND OBJECTIVES OF THIS ORGANIZATION</Explanation>
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    </IRS990ScheduleF>
    <IRS990ScheduleG documentId="990G" softwareId="11000218" softwareVersion="2011.0.0">
      <MailSolicitations>X</MailSolicitations>
      <EmailSolicitations>X</EmailSolicitations>
      <PhoneSolicitations>X</PhoneSolicitations>
      <InPersonSolicitations>X</InPersonSolicitations>
      <SolicitationOfNonGovtGrants>X</SolicitationOfNonGovtGrants>
      <AgreementRefFundraising>false</AgreementRefFundraising>
      <LicensedStates>NY</LicensedStates>
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    <IRS990ScheduleI documentId="990I" softwareId="11000218" softwareVersion="2011.0.0">
      <RecordsMaintained>true</RecordsMaintained>
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          <BusinessNameLine1>EAGLES WING MINISTRIES</BusinessNameLine1>
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          <City>CLARENCE</City>
          <State>NY</State>
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      <TotalNbrOfOtherOrganizations>1</TotalNbrOfOtherOrganizations>
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      <Form990ScheduleIPartIV>
        <Identifier>II</Identifier>
        <ReturnReference>1</ReturnReference>
        <Explanation>TO IDENTIFY, MOBILIZE, TRAIN AND EMPOWER STUDENT LEADERSHIP ON COLLEGE AND UNIVERSITY CAMPUSES TO DEVELOP SOLIDARITY BETWEEN JEWISH AND CHRISTIAN STUDENTS</Explanation>
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        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>11B</ReturnReference>
        <Explanation>COMPLETED RETURN IS PROVIDED TO BOARD TO REVIEW AND APPROVE PRIOR TO FILING</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>15</ReturnReference>
        <Explanation>COMPENSATION IS SET BASED ON CONTEMPORANEOUS INFORMATION AVAILABLE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>19</ReturnReference>
        <Explanation>ORGANIZATION DOES NOT MAKE AVAILABLE TO THE PUBLIC GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS</Explanation>
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      <GeneralExplanation>
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        <Explanation>NET UNREALIZED LOSS ON INVESTMENTS</Explanation>
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      <GeneralExplanation>
        <Explanation>Form 990 Part VI Section B Line 11B COMPLETED RETURN IS PROVIDED TO BOARD TO REVIEW AND APPROVE PRIOR TO FILING Form 990 Part VI Section B Line 15 COMPENSATION IS SET BASED ON CONTEMPORANEOUS INFORMATION AVAILABLE Form 990 Part VI Section C Line 19 ORGANIZATION DOES NOT MAKE AVAILABLE TO THE PUBLIC GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS Form 990 Part XI Line 5 NET UNREALIZED LOSS ON INVESTMENTS</Explanation>
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</Return>