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      <EquipmentGrp />
      <OtherLandBuildingsGrp />
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      <OtherLiabilitiesOrgGrp>
        <Desc>SPLIT-INTEREST AGREEMENT OBLIGATION</Desc>
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      <TotalLiabilityAmt>35217</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
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      <NetUnrealizedGainsInvstAmt>-1687610</NetUnrealizedGainsInvstAmt>
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      <RevenueNotReportedFinclStmtAmt>45213</RevenueNotReportedFinclStmtAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ENDOWMENT FUNDS ARE FOR EDUCATION ASSISTANCE AND SCHOLARSHIPS. THE INCOME EARNED ON THE ENDOWMENTS IS AVAILABLE TO SUPPORT GENERAL OPERATIONS AND EDUCATIONAL PROGRAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>Under GAAP, an organization must recognize the financial statement effects of a tax position taken for tax return purposes when it is more likely than not that the position will not be sustained upon examination. Women's American Ort Foundation does not believe it has taken any materially uncertain tax positions and accordingly, it has not recorded any liability for unrecognized tax benefits. The organization has filed and received income tax exemptions in the jurisdictions where it is required to do so. For the year ended December 31, 2022, there were no interest or penalties recorded or included in the statements of activities and changes in net assets. The organization is subject to routine audits by a taxing authority. As of December 31, 2022, the organization was not subject to any examination by a taxing authority.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D:</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS................$(15,440)</ExplanationTxt>
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    </IRS990ScheduleD>
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          <AddressLine1Txt>75 MAIDEN LANE</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
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        <RecipientEIN>135562424</RecipientEIN>
        <IRCSectionDesc>501(c)(3)</IRCSectionDesc>
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        <PurposeOfGrantTxt>OPERATIONAL SUPPORT</PurposeOfGrantTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ENTITIES THAT RECEIVE GRANTS RECEIVE SPECIFIC INSTRUCTIONS FOR THE PURPOSE OF THE GRANTS. FUNDS ARE EARMARKED FOR TEACHING SALARIES, BENEFITS, SCHOLARSHIPS AND SCHOOL BUILDING. THE RESULTS OF OPERATIONS ARE THEN REPORTED BY THE ENTITY AND REVIEWED.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
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        <PersonNm>JEFFREY COOPER</PersonNm>
        <TitleTxt>CFO &amp; COO</TitleTxt>
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        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
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        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
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        <PersonNm>LILY JOY M SEMBRANO</PersonNm>
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        <FormAndLineReferenceDesc>PART I, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>ORT AMERICA, INC., A 501(C)(3) AFFILIATE OF THE REPORTING ORGANIZATION, PAID COMPENSATION TO THE REPORTING ORGANIZATION'S TOP MANAGEMENT OFFICIAL. ORT AMERICA, INC. HAS ESTABLISHED THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL USING COMPENSATION SURVEYS OR STUDIES, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DAY-TO-DAY MANAGEMENT ACTIVITIES OF THE FOUNDATION ARE ADMINISTERED THROUGH ORT AMERICA, INC., THE SUPPORTED ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B:</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 WAS PREPARED BY A NATIONALLY RECOGNIZED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE FORM 990 IS REVIEWED AND APPROVED BY THE COO/CFO AND THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE POLICY CALLS FOR THE COO/CFO OF ORT AMERICA, INC. ON BEHALF OF WOMEN'S AMERICAN ORT FOUNDATION TO COLLECT AND REVIEW THE STATEMENTS AND ANNUALLY SUBMIT TO THE AUDIT COMMITTEE A REPORT LISTING THE CONFLICT OF INTEREST DISCLOSED ON THE STATEMENTS AND THE ACTIONS, IF ANY, TAKEN BY ORT. ALL INDIVIDUALS CONSIDERED TO BE KEY INDIVIDUALS MUST COMPLETE AND SIGN OFF ON THE POLICY. KEY INDIVIDUALS ARE COLLECTIVELY DEFINED AS OFFICERS AND DIRECTORS OF THE BOARD, ALL OTHER KEY VOLUNTEERS IN REGIONS AND CHAPTERS, AND KEY EMPLOYEES IN THE NATIONAL AND REGIONAL OFFICES. THE POLICY ALSO CALLS FOR KEY INDIVIDUALS AT MEETINGS WHERE THERE WILL BE DELIBERATION OR VOTING TO FULLY DISCLOSE ANY CONFLICT TO THE PERSON CHAIRING THE MEETING. FAILURE TO COMPLY WITH THE POLICY IS GROUNDS FOR REMOVAL FROM OFFICE. ANY POTENTIAL CONFLICTS ARE RAISED TO THE APPROPRIATE INDIVIDUALS. AT THE TIME, ANY POTENTIAL CONFLICT IS DISCUSSED, AND THE EXECUTIVE DIRECTOR OF ORT AMERICA, INC. ON BEHALF OF THE FOUNDATION WILL INVESTIGATE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR KEY EMPLOYEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS OBLIGATIONS.................................$(15,440)</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>ORT AMERICA INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>75 MAIDEN LANE 10TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10038</ZIPCd>
        </USAddress>
        <EIN>135562424</EIN>
        <PrimaryActivitiesTxt>RAISE FUNDS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>true</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>true</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>true</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>true</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
