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      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <School170b1Aii>X</School170b1Aii>
    </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>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CurrentYear>
        <BeginningOfYearBalance>400993</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>61208</InvestmentEarningsOrLosses>
        <EndOfYearBalance>462201</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>572884</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>-171891</InvestmentEarningsOrLosses>
        <EndOfYearBalance>400993</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <BoardDesignatedEOYBalance>0.97000</BoardDesignatedEOYBalance>
      <PermanentEndowmentEOYBalance>0.03000</PermanentEndowmentEOYBalance>
      <TermEndowmentEOYBalance>0.00000</TermEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>0</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>0</EndowmentsHeldByRelatedOrgs>
      <Land>
        <OtherCostOrOtherBasis>300000</OtherCostOrOtherBasis>
        <BookValue>300000</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>2992123</OtherCostOrOtherBasis>
        <Depreciation>2327158</Depreciation>
        <BookValue>664965</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>654196</OtherCostOrOtherBasis>
        <Depreciation>42502</Depreciation>
        <BookValue>611694</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>160000</OtherCostOrOtherBasis>
        <BookValue>160000</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>1736659</TotalOfBookValueLandBuildings>
      <TotalRevenue>3334050</TotalRevenue>
      <TotalExpenses>3558100</TotalExpenses>
      <ExcessOrDeficitForYear>-224050</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>193860</NetUnrealizedGLOnInvestments>
      <OtherAmount>1</OtherAmount>
      <TotalAdjustments>193861</TotalAdjustments>
      <ExcessOrDeficitPerFS>-30189</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>3558973</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>193860</NetUnrealizedGainsInvestments>
      <OtherRevenues>31063</OtherRevenues>
      <RevenueNotRptdF990>224923</RevenueNotRptdF990>
      <RevenueSubtotal>3334050</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>3334050</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>3589162</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>31063</OtherExpensesIncluded>
      <ExpensesNotRptdF990>31063</ExpensesNotRptdF990>
      <ExpensesSubtotal>3558099</ExpensesSubtotal>
      <OtherExpensesNotIncluded>1</OtherExpensesNotIncluded>
      <ExpensesNotRptdOnFinStmt>1</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>3558100</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>Part V, Line 4:</Identifier>
        <ReturnReference>Description of Intended Use of Endowment Funds:</ReturnReference>
        <Explanation>The intended use of the organization's endowment funds is to provide an additional source of revenue within the restrictions of each fund, if they are present.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Explanation>PART XII, LINE 2D: INVESTMENT FEES OF $31,063. PART XII, LINE 4B: REALIZED GAIN ON SALE OF INVESTMENTS OF $6,208. PART XIII, LINE 2D: INVESTMENT FEES OF $31,063. PART XIII, LINE 4B: ROUNDING OF $1.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmt>1</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>1</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>1</PolicyPublViaBroadcastMedia>
      <PubViaBroadcastMediaExpln>POLICY IS PUBLICIZED BY AN ADVERTISEMENT IN THE CLEVELAND JEWISH NEWS</PubViaBroadcastMediaExpln>
      <MaintRacialCompositionRecords>1</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>1</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>1</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>1</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>0</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>0</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>0</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>0</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>0</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>0</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>0</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>0</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>1</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>0</GovernmentFinancialAidRevoked>
      <GovtFinancialAidExplanation>THE ORGANIZATION RECEIVES GOVERNMENTAL ASSISTANCE FOR ITS EXEMPT PURPOSE.</GovtFinancialAidExplanation>
      <ComplianceWithRevProc7550>1</ComplianceWithRevProc7550>
    </IRS990ScheduleE>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <RecordsMaintained>1</RecordsMaintained>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>scholarships provided for high school students</TypeOfGrant>
        <NumberOfRecipients>75</NumberOfRecipients>
        <AmountOfCashGrant>532100</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>scholarships provided for college students</TypeOfGrant>
        <NumberOfRecipients>40</NumberOfRecipients>
        <AmountOfCashGrant>133150</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>scholarships provided for post graduate students</TypeOfGrant>
        <NumberOfRecipients>2</NumberOfRecipients>
        <AmountOfCashGrant>5400</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
    </IRS990ScheduleI>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoanTable>
        <NamePerson>a levitansky</NamePerson>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>219100</OriginalPrincipalAmount>
        <BalanceDue>206383</BalanceDue>
        <Default>0</Default>
        <ApprovedByBoard>0</ApprovedByBoard>
        <WrittenAgreement>0</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>206383</TotalBalanceDue>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD MEMBERS FOR REVIEW PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 15</Identifier>
        <Explanation>THE BOARD OF DIRECTORS REVIEWS OFFICER COMPENSATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 19</Identifier>
        <Explanation>THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>form 990, part xi, line 2c</Identifier>
        <Explanation>the process has not changed from the prior year for the oversight of the audit and selection of the independent auditor.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>