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        <FormAndLineReferenceDesc>Part I, line 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>WRITTEN REPORTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleN documentId="RetDoc1043200001">
      <DispositionOfAssetsDetail>
        <AssetsDistriOrExpnssPaidDesc>VARIOUS TRANSFERS TO SDEI CHEMED CHILDRENS VILLAGE IN RISHON LZION ISRAEL THRUOUT YEAR 2013 FOR TOTAL UPKEEP OF THE FACILITY</AssetsDistriOrExpnssPaidDesc>
        <DistributionDt>2014-04-30</DistributionDt>
        <FairMarketValueOfAssetAmt>1258772</FairMarketValueOfAssetAmt>
        <MethodOfFMVDeterminationTxt>BANK WIRE TRANSFERS.</MethodOfFMVDeterminationTxt>
        <BusinessName>
          <BusinessNameLine1>SDEI CHEMED YOUTH VILLAGE</BusinessNameLine1>
        </BusinessName>
        <ForeignAddress>
          <AddressLine1>KFAR NOAR</AddressLine1>
          <City>RISHON LZION</City>
          <ProvinceOrState>ISRAEL</ProvinceOrState>
          <Country>IS</Country>
        </ForeignAddress>
        <IRCSectionTxt>501C3</IRCSectionTxt>
      </DispositionOfAssetsDetail>
      <DirectorOfSuccessor2Ind>0</DirectorOfSuccessor2Ind>
      <EmployeeOfSuccessor2Ind>0</EmployeeOfSuccessor2Ind>
      <OwnerOfSuccessor2Ind>0</OwnerOfSuccessor2Ind>
      <ReceiveCompensation2Ind>0</ReceiveCompensation2Ind>
    </IRS990ScheduleN>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, line 3b</FormAndLineReferenceDesc>
        <ExplanationTxt>N/A</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH DIRECTOR REVIEWS FORM 990 BEFORE SUBMITTING TO IRS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH OFFICER STATES THAT THERE IS NO CONFLICT OF INTERESTS PRESENT. EACH OFFICER MAKES A STATEMENT REPORTING THAT THERE NO CONFLICT OF INTERESTS PRESENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>NEW YORK ATTORNEY GENERAL</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>