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    <ReturnTs>2023-05-09T13:54:27-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>Tempelberg &amp; Associates Ltd</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>290 174th Street suite 1602</AddressLine1Txt>
        <CityNm>North Miami Beach</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33160</ZIPCd>
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        <ZIPCd>28103</ZIPCd>
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      <PersonNm>MICHAEL W TREST</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8438235178</PhoneNum>
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      <PreparerPersonNm>Joseph Tempelberg</PreparerPersonNm>
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      <PreparationDt>2023-05-09</PreparationDt>
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      <ActivityOrMissionDesc>The Friends of Jerusalem mission is to provide for those in need of financial assitance living in Jerusalem and all of Israel.</ActivityOrMissionDesc>
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      <Desc>Friends of Jerusalem (FOJ) had the following achievements in 2022 in meeting its mission purposes In its first full year of operations has provided over $4,600,000 of financial assistance to those in need, living in Jerusalem, and all of Israel. FOJ has kept its overhead low to ensure the maximum donated dollars reach those in need.</Desc>
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      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
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      <StatesWhereCopyOfReturnIsFldCd>NC</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
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        <PersonNm>MICHAEL W TREST</PersonNm>
        <PhoneNum>8438235178</PhoneNum>
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          <CityNm>Marshville</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28103</ZIPCd>
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        <PersonNm>MICHAEL W TREST</PersonNm>
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        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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        <TotalAmt>4614714</TotalAmt>
        <ProgramServicesAmt>4614714</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>BANK CHARGES AND FEES</Desc>
        <TotalAmt>1623</TotalAmt>
        <ProgramServicesAmt>1623</ProgramServicesAmt>
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        <TotalAmt>1119</TotalAmt>
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        <EOYAmt>108981</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>108981</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>108981</ReconcilationRevenueExpnssAmt>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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        <ContributorNum>RESTRICTED</ContributorNum>
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          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>Financial Assistance</TypeOfAssistanceTxt>
        <RegionTxt>Middle East and North Africa</RegionTxt>
        <RecipientCnt>650</RecipientCnt>
        <CashGrantAmt>4614714</CashGrantAmt>
        <MannerOfCashDisbursementTxt>In legal tender to those in need</MannerOfCashDisbursementTxt>
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      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General Explanation Attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>FOJ uses a volunteer network of religious and civic minded individuals to spread awareness of FOJs noble mission, and designates local agents in Jerusalem and across Israel to identify and verify those in need to ensure that the support and assistance reaches those who need it most.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>The leadership of Friends of Jerusalem review with the external accountant the general ledger, the Form 990 and its schedules before filing with governing agencies.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>A conflict of interest policy has been adopted for Friends of Jerusalem, focusing on compliance issues in self-dealing, loans to officers, treasury functions and cash management.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>On a written request for allowed public information, Friends of Jerusalem will mail to the requestor the information.</ExplanationTxt>
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