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        <BusinessNameLine1Txt>JOSEPH OPOCZYNSKI</BusinessNameLine1Txt>
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      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN FRIENDS OF BETH JACOB TEACHERS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INSTITUTE OF JERUSALEM</BusinessNameLine2Txt>
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      <PersonNm>Benny Friedner</PersonNm>
      <PersonTitleTxt>Executive Dir.</PersonTitleTxt>
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        <PersonLastNm>Friedner</PersonLastNm>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
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      <PreparerPersonNm>Joseph Opoczynski</PreparerPersonNm>
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    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Various- on file</PropertyDesc>
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        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Various- on file</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
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          <SoldDt>2023-05-30</SoldDt>
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        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>-1080</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>-244</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>7</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>7</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>7</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>7</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
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      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Benny Friedner</BusinessNameLine1Txt>
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        <PhoneNum>7189746481</PhoneNum>
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          <AddressLine1Txt>c/o Opoczynski 118 Skyline Drive</AddressLine1Txt>
          <CityNm>Lakewood</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>08701</ZIPCd>
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        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
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      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Yekutiel Friedner</PersonNm>
          <ForeignAddress>
            <AddressLine1Txt>9a Haportzim Street</AddressLine1Txt>
            <CityNm>Jerusalem</CityNm>
            <CountryCd>IS</CountryCd>
          </ForeignAddress>
          <TitleTxt>President</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Benny Friedner</PersonNm>
          <ForeignAddress>
            <AddressLine1Txt>9a Haportzim St</AddressLine1Txt>
            <CityNm>Jerusalem</CityNm>
            <CountryCd>IS</CountryCd>
          </ForeignAddress>
          <TitleTxt>Treasurer</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>The foundation gave a substantial amount of money to its parent school in Israel to aid with tuition assistance for students in need of financial assistance.</Description1Txt>
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      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
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        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
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        <DistributableBeforeDedAmt>7</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
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        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
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          <RecipientBusinessName>
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            <AddressLine1Txt>38 Sorotzin St</AddressLine1Txt>
            <CityNm>Jerusalrm</CityNm>
            <CountryCd>IS</CountryCd>
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          <RecipientFoundationStatusTxt>NC</RecipientFoundationStatusTxt>
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        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
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