﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2013v3.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2014-09-11T09:47:07-05:00</ReturnTs>
    <TaxPeriodEndDt>2014-02-05</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>233063393</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1>ELKO &amp; ASSOCIATES LTD</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>2 WEST BALTIMORE AVE SUITE 210</AddressLine1>
        <City>MEDIA</City>
        <State>PA</State>
        <ZIPCode>19063</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>542091671</EIN>
      <BusinessName>
        <BusinessNameLine1>AMERICAN FRIENDS OF THE UNITED JEWISH</BusinessNameLine1>
        <BusinessNameLine2>ISRAEL APPEAL</BusinessNameLine2>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>6467558479</PhoneNum>
      <USAddress>
        <AddressLine1>140 RIVERSIDE DRIVE NO 9K</AddressLine1>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>10024</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DR MARK BERGER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6467558479</PhoneNum>
      <SignatureDt>2014-09-11</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>SANDRA S LUTZ CPA</PreparerPersonNm>
      <PTIN>P01362201</PTIN>
      <PhoneNum>6105653930</PhoneNum>
      <PreparationDt>2014-09-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <FinalReturnInd>X</FinalReturnInd>
      <PrincipalOfficerNm>DR MARK BERGER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1>140 RIVERSIDE DRIVE NO 9K</AddressLine1>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>10024</ZIPCode>
      </USAddress>
      <GrossReceiptsAmt>45003</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2003</FormationYr>
      <LegalDomicileStateCd>PA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>CHARITABLE FUNDRAISING FOR RELIGIOUS, CHARITABLE AND EDUCATIONAL ORGANIZATIONS IN THE UNITED STATES, ENGLAND AND ISRAEL FOR THE PURPOSE OF SUPPORTING RELIEF EFFORTS FOR JEWISH REFUGEES, INCLUDING HEALTH CARE, VOCATIONAL EDUCATION AND OTHER INSTITUTIONS THAT SERVE THEM.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>3</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>271850</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>45000</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>10</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>3</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>0</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>271860</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>45003</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>250000</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>49741</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>29179</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>20527</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>279179</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>70268</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-7319</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-25265</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>25265</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>0</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>25265</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>0</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>CHARITABLE FUNDRAISING FOR RELIGIOUS, CHARITABLE AND EDUCATIONAL ORGANIZATIONS IN THE UNITED STATES, ENGLAND AND ISRAEL FOR THE PURPOSE OF SUPPORTING RELIEF EFFORTS FOR JEWISH REFUGEES, INCLUDING HEALTH CARE, VOCATIONAL EDUCATION AND OTHER INSTITUTIONS THAT SERVE THEM.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>1</SignificantChangeInd>
      <ExpenseAmt>49741</ExpenseAmt>
      <GrantAmt>49741</GrantAmt>
      <Desc>CHARITABLE GRANT TO THE UNITED JEWISH ISRAEL APPEAL TO SUPPORT THEIR MISSION TO GUARANTEEE A SUSTAINABLE AND POSITIVE FUTURE FOR THE PEOPLE OF GALIL AND THE JEWISH COMMUNITY OF THE UK.</Desc>
      <TotalProgramServiceExpensesAmt>49741</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
      <ConservationEasementsInd>0</ConservationEasementsInd>
      <CollectionsOfArtInd>0</CollectionsOfArtInd>
      <CreditCounselingInd>0</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd>0</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd>0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd referenceDocumentId="RetDoc1040500001">1</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd referenceDocumentId="RetDoc1040500001">1</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd referenceDocumentId="RetDoc1040500001">0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWithOfficerEntInd>0</BusinessRlnWithOfficerEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd referenceDocumentId="RetDoc1043100001">1</TerminateOperationsInd>
      <PartialLiquidationInd referenceDocumentId="RetDoc1043100001">0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>0</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>0</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1>THE ORGANIZATION</BusinessNameLine1>
        </BusinessName>
        <PhoneNum>6467558479</PhoneNum>
        <USAddress>
          <AddressLine1>140 RIVERSIDE DRIVE NO 9K</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10024</ZIPCode>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>DR MARK BERGER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MR STEVE SCHWARTZ</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MR MAURICE STONE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>45000</AllOtherContributionsAmt>
      <TotalContributionsAmt>45000</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>3</TotalRevenueColumnAmt>
        <ExclusionAmt>3</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>45003</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>3</ExclusionAmt>
      </TotalRevenueGrp>
      <ForeignGrantsGrp>
        <TotalAmt>49741</TotalAmt>
        <ProgramServicesAmt>49741</ProgramServicesAmt>
      </ForeignGrantsGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>12234</TotalAmt>
        <ManagementAndGeneralAmt>12234</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>7915</TotalAmt>
        <ManagementAndGeneralAmt>7915</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>60</TotalAmt>
        <ManagementAndGeneralAmt>60</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <InsuranceGrp>
        <TotalAmt>318</TotalAmt>
        <ManagementAndGeneralAmt>318</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>70268</TotalAmt>
        <ProgramServicesAmt>49741</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20527</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>4302</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>20963</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <EOYAmt>0</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <EOYAmt>0</EOYAmt>
      </AccountsReceivableGrp>
      <ReceivablesFromOfficersEtcGrp>
        <EOYAmt>0</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <RcvblFromDisqualifiedPrsnGrp>
        <EOYAmt>0</EOYAmt>
      </RcvblFromDisqualifiedPrsnGrp>
      <OthNotesLoansReceivableNetGrp>
        <EOYAmt>0</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <InventoriesForSaleOrUseGrp>
        <EOYAmt>0</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>0</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipBasisNetGrp>
        <EOYAmt>0</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <InvestmentsOtherSecuritiesGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <InvestmentsProgramRelatedGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsProgramRelatedGrp>
      <IntangibleAssetsGrp>
        <EOYAmt>0</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>25265</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
      <UnrestrictedNetAssetsGrp>
        <BOYAmt>25265</BOYAmt>
      </UnrestrictedNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>25265</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>25265</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-25265</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>331755</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>602963</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>459450</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>271850</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>45000</CurrentTaxYearAmt>
        <TotalAmt>1711018</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>331755</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>602963</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>459450</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>271850</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>45000</CurrentTaxYearAmt>
        <TotalAmt>1711018</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>1176588</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>534430</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>378</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>48</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>11</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>14</CurrentTaxYearAmt>
        <TotalAmt>461</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1711479</TotalSupportAmt>
      <PublicSupportCY170Pct>0.31230</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.24770</PublicSupportPY170Pct>
      <TenPctFactsCrcmstncsTestCYInd>X</TenPctFactsCrcmstncsTestCYInd>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>SCHEDULE A - PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>AMERICAN FRIENDS OF THE UNITED JEWISH ISRAEL APPEAL ("AFUJIA") IS A SECTION 501(C)(3) ORGANIZATION THAT "NORMALLY" RECEIVES A "SUBSTANTIAL" PART OF ITS SUPPORT FROM DIRECT GENERAL PUBLIC CONTRIBUTIONS. DUE TO THE ECONOMIC DOWN-TURN OVER THE PAST FEW YEARS, AFUJIA HAS SEEN A STEADY DECLINE IN THE NUMBER OF CONTRIBUTORS AND THE AMOUNT OF CONTRIBUTIONS RECEIVED. AT A MEETING OF THE BOARD ON SEPTEMBER 24, 2013, THE BOARD DISCUSSED THE STEADY DECLINE IN CONTRIBUTIONS AND THE FUTURE OF THE ORGANIZATION AS A WHOLE AND UNANIMOUSLY APPROVED THE PLAN OF DISSOLUTION OF THE ORGANIZATION. THE ORGANIZATION WAS DISSOLVED UNDER PENNSYLVANIA LAW ON FEBRUARY 5, 2014.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleF documentId="RetDoc1040500001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>EUROPE (INCLUDING ICELAND &amp; GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>0</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>CHARITABLE GRANT TO THE UNITED JEWISH ISRAEL APPEAL TO SUPPORT THEIR MISSION</TypeOfActivitiesConductedTxt>
        <RegionTotalExpendituresAmt>49741</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>0</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>0</SubtotalEmployeesCnt>
      <ContinutationTotalOfficeCnt>0</ContinutationTotalOfficeCnt>
      <ContinutationTotalEmployeeCnt>0</ContinutationTotalEmployeeCnt>
      <TotalOfficeCnt>0</TotalOfficeCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <SubtotalSpentAmt>49741</SubtotalSpentAmt>
      <ContinuationSpentAmt>0</ContinuationSpentAmt>
      <TotalSpentAmt>49741</TotalSpentAmt>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>EUROPE - UNITED KINGDOM (LONDON)</RegionTxt>
        <PurposeOfGrantTxt>CHARITABLE GRANT TO THE UNITED JEWISH ISRAEL APPEAL TO SUPPORT THEIR MISSION TO GUARANTEEE A SUSTAINABLE AND POSITIVE FUTURE FOR THE PEOPLE OF GALIL AND THE JEWISH COMMUNITY OF THE UK.</PurposeOfGrantTxt>
        <CashGrantAmt>49741</CashGrantAmt>
        <MannerOfCashDisbursementTxt>CHECK</MannerOfCashDisbursementTxt>
        <DescriptionOfNonCashAsstTxt>N/A</DescriptionOfNonCashAsstTxt>
        <ValuationMethodUsedDesc>N/A</ValuationMethodUsedDesc>
      </GrantsToOrgOutsideUSGrp>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <TransferToForeignCorpInd>0</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>0</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>0</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>0</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>0</ForeignPartnershipInd>
      <BoycottCountriesInd>0</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD SHALL MEET AS NEEDED, BUT IN NO EVENT LESS THAN ONCE YEARLY, TO REVIEW REQUESTS FOR GRANTS OF CHARITABLE FUNDS. NO GRANT SHALL BE MADE WITHOUT APPROVAL BY THE VOTE OF THE MAJORITY OF THE DIRECTORS THEN IN OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleN documentId="RetDoc1043100001">
      <LiquidationOfAssetsTableGrp>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>GRANT TO UNITED JEWISH ISRAEL APPEAL</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2014-02-05</DistributionDt>
          <FairMarketValueOfAssetAmt>49741</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>ACTUAL COST</MethodOfFMVDeterminationTxt>
          <BusinessName>
            <BusinessNameLine1>UNITED JEWISH ISRAEL APPEAL</BusinessNameLine1>
          </BusinessName>
          <ForeignAddress>
            <AddressLine1>37 KENTISH TOWN ROAD</AddressLine1>
            <City>LONDON</City>
            <Country>UK</Country>
            <PostalCode>NW1 8NX</PostalCode>
          </ForeignAddress>
          <IRCSectionTxt>FOREIGN 501(C)(3) EQUIVALENT</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
      </LiquidationOfAssetsTableGrp>
      <DirectorOfSuccessorInd>0</DirectorOfSuccessorInd>
      <EmployeeOfSuccessorInd>0</EmployeeOfSuccessorInd>
      <OwnerOfSuccessorInd>0</OwnerOfSuccessorInd>
      <ReceiveCompensationInd>0</ReceiveCompensationInd>
      <AssetsDistributedInd>1</AssetsDistributedInd>
      <RequiredToNotifyAGInd>1</RequiredToNotifyAGInd>
      <AttorneyGeneralNotifiedInd>1</AttorneyGeneralNotifiedInd>
      <LiabilitiesPaidInd>1</LiabilitiesPaidInd>
      <BondsOutstandingInd>0</BondsOutstandingInd>
    </IRS990ScheduleN>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>AMERICAN FRIENDS OF THE UNITED JEWISH ISRAEL APPEAL CEASED OPERATIONS ON JANUARY 27, 2014.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS DITRIBUTED TO BOARD AND IS REVIEWED BY THE PRESIDENT BEFORE FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>