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        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>SCHEDULE F, PAGE 4, PART IV</ReturnReference>
        <Explanation>ALEH FOUNDATION SUPPORTS ORGANIZATIONS THAT ISRAEL'S LARGEST NETWORK OF RESIDENTIAL FACILITIES FOR CHILDREN WITH SEVERE PHYSICAL AND COGNITIVE DISABILITIES. THEY PROVIDE 650 CHILDREN IN ISRAEL WITH HIGH-LEVEL MEDICAL AND REHABILITATIVE CARE IN FOUR RESIDENTIAL FACILITIES.</Explanation>
      </Form990ScheduleFPartIV>
    </IRS990ScheduleF>
    <IRS990ScheduleI documentId="RetDoc6">
      <RecordsMaintained>true</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>BEIN ISH UBAIN UCHIV ORGANIZATION</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>1514-55TH STREET</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11219</ZIPCode>
        </AddressUS>
        <EINOfRecipient>113337507</EINOfRecipient>
        <IRCSection>3</IRCSection>
        <AmountOfCashGrant>5500</AmountOfCashGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>2</TotalNbrOf501C3AndGovtGrants>
      <Form990ScheduleIPartIV>
        <Identifier>PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES</Identifier>
        <ReturnReference>SCHEDULE I, PAGE 1, PART I, LINE 2</ReturnReference>
        <Explanation>THE ORGANIZATION VERIFIES THAT THE GRANTEES ARE CHARITABLE ORGANIZATIONS THAT ARE EXMPT UNDER SECTION 501 (C)(3), ARE PUBLIC CHARITIES UNDER SECTION 509(A), ARE NOT INLUDED ON THE IRS "RECENT REVOCATIONS OF 501(C)(3) DETERMINATIONS - LATEST ADDITIONAS AND TABLE OF LINKS" OR ARE IN THE PROCESS OF OBTAINING THEIR EXEMPTION. DUE DILIGENCE IS PERFORMED PRIOR TO ANY GRANT DISTRIBUTION TO VERIFY THE ELIGBILITY STATUS OF THE RECIPIENT ORGANIZATION.</Explanation>
      </Form990ScheduleIPartIV>
      <Form990ScheduleIPartIV>
        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>SCHEDULE I, PAGE 4, PART IV</ReturnReference>
        <Explanation>GRANTS TO VARIOUS EXEMPT ORGANIZATIONS ARE TO SUPPORT PROGRAMS THAT ARE CENTRAL TO THE MISSION OF ALEH FOUNDATION -</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc7">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11</ReturnReference>
        <Explanation>AN OFFICER OR BAORD MEMBER REVIEWS AND APPROVES THE TAX RETURN.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>THE POLICY IS REVIEWED AT THE ANNUAL MEETING. THE POLICY COVERS ALL DIRECTORS. THE DIRECTORS PROHIBIT ANY DIRECTOR VOTING SHOULD HE HAVE A SUBSTANTIAL CONFLICT OF INTEREST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>OFFICERS ARE COMPENSATED BASED ON THE ANNAUL REVIEW OF THE INDIVIDUALS PERFORMANCE, AS WELL AS THE UTILIZATION OF COMPENSATION RATES OF SIMILARLY SITUATED POSITIONS. THE BOARD OF DIRECTORS ALSO REVIEW THE COMPENSATION DISCLOSURES TO BE MADE ON THE FORM 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS DISCLOSURE EXPLANATION DOCUMENTS, CONFLICT OF INTEREST POLICY AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST AND ALSO AVAILABLE ON GUIDESTAR'S WEBSITE.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>