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      <LeaseholdImprovementsGrp />
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>1519261</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>1178683</DepreciationAmt>
        <BookValueAmt>340578</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp />
      <TotalBookValueLandBuildingsAmt>5730000</TotalBookValueLandBuildingsAmt>
      <FederalIncomeTaxLiabilityAmt>0</FederalIncomeTaxLiabilityAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>SEVERANCE PAY TO EMPLOYEES</Desc>
        <Amt>794000</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>794000</TotalLiabilityAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SEE SUPPLEMENTAL PAGE</FormAndLineReferenceDesc>
        <ExplanationTxt>ENDOWMENT FUND INCOME IS USED FOR GRANTS AND PROGRAM COST TO PROMOTE THE PURPOSES OF THE JERUSALEM FOUNDATION. NEGATIVE CONTRIBUTIONS ARE A RESULT OF: (1)ACCRUAL CALCULATIONS (2)DONOR'S CHANGING THE CONDITION OF RESTRICTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V LINE 1E - ENDOWMENT FUNDS:</FormAndLineReferenceDesc>
        <ExplanationTxt>INCLUDES EXCHANGE RATE DIFFERENCES OF THE TRANSLATION METHOD OF $1,861,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE JERUSALEM FOUNDATION HAS NO SUCH TAX LIABILITIES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="IRS990ScheduleF">
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Middle East and North Africa</RegionTxt>
        <OfficesCnt>1</OfficesCnt>
        <TypeOfActivitiesConductedTxt>Fundraising</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Activities and program</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>39908867</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Middle East and North Africa</RegionTxt>
        <TypeOfActivitiesConductedTxt>Fundraising</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>MGMT &amp; GEN. EXP.</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>1620567</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Middle East and North Africa</RegionTxt>
        <TypeOfActivitiesConductedTxt>Fundraising</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>FUND-RAISING</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>1438596</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Europe (Including Iceland and Greenland)</RegionTxt>
        <OfficesCnt>1</OfficesCnt>
        <EmployeeCnt>1</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Fundraising</TypeOfActivitiesConductedTxt>
        <RegionTotalExpendituresAmt>44693</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Europe (Including Iceland and Greenland)</RegionTxt>
        <OfficesCnt>1</OfficesCnt>
        <EmployeeCnt>1</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Fundraising</TypeOfActivitiesConductedTxt>
        <RegionTotalExpendituresAmt>27277</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>3</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>2</SubtotalEmployeesCnt>
      <TotalOfficeCnt>3</TotalOfficeCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <SubtotalSpentAmt>43040000</SubtotalSpentAmt>
      <TotalSpentAmt>43040000</TotalSpentAmt>
      <GrantsToOrgOutsideUSGrp>
        <PurposeOfGrantTxt>See attached 14 pages</PurposeOfGrantTxt>
        <CashGrantAmt>59921431</CashGrantAmt>
        <MannerOfCashDisbursementTxt>check or ban</MannerOfCashDisbursementTxt>
      </GrantsToOrgOutsideUSGrp>
      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>SCHOLARSHIPS</TypeOfAssistanceTxt>
        <RegionTxt>Middle East and North Africa</RegionTxt>
        <RecipientCnt>115</RecipientCnt>
        <CashGrantAmt>153570</CashGrantAmt>
        <MannerOfCashDisbursementTxt>BANK TRANSFE</MannerOfCashDisbursementTxt>
      </ForeignIndividualsGrantsGrp>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>true</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part 1 Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Procedures for monitoring the use include receiving detailed reports from recipients including copies of expenditure invoices, audited reports, narrative reports of expenditures and results, physical inspection and close supervision by internal or external supervisors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part 1 Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>As for Middle East region see above; as for Europe region; written agreement with fund raisers for a monthly fee, and reimbursement of expenses on the basis of detailed report &amp; back-up documentation. All amounts are recorded on an accrual basic.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleG documentId="IRS990ScheduleG">
      <AgrmtProfFundraisingActyInd>true</AgrmtProfFundraisingActyInd>
      <FundraiserActivityInfoGrp>
        <PersonNm>SEE SUPPLEMENT INFORMATION</PersonNm>
        <FundraiserControlOfFundsInd>false</FundraiserControlOfFundsInd>
        <GrossReceiptsAmt>1183167</GrossReceiptsAmt>
        <RetainedByContractorAmt>71970</RetainedByContractorAmt>
      </FundraiserActivityInfoGrp>
      <TotalGrossReceiptsAmt>1183167</TotalGrossReceiptsAmt>
      <TotalRetainedByContractorsAmt>71970</TotalRetainedByContractorsAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part 1</FormAndLineReferenceDesc>
        <ExplanationTxt>The agreement specifies that in addition to the monthly fee, all direct expenses are reimbursed. In addition to the compensation, direct travel and office costs of $5,012 were reimbursed to Gabriele Appel. And $512 Reimbursed to Lavinia Fern Collalto. FORM 990, SCHEDULE G, LINE 28 - HIGHEST PAID INDIVIDUALS/ENTITIES NAME: 1) GABRIALE APPLE TEC PAVILLON GROSS RECEIPTS FROM ACTIVITY: $76,800 AMOUNT PAID TO (OR RETAINED BY) FUNDRAISER: $44,693 2) LAVINIA FERNE COLLALTO GROSS RECEIPTS FROM ACTIVITY: $124,314 AMOUNT PAID TO (OR RETAINED BY) FUNDRAISER: $1,106,367</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Shai Doron</PersonNm>
        <TitleTxt>President</TitleTxt>
        <BaseCompensationFilingOrgAmt>173631</BaseCompensationFilingOrgAmt>
        <OtherCompensationFilingOrgAmt>38702</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>27280</DeferredCompensationFlngOrgAmt>
        <TotalCompensationFilingOrgAmt>239613</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>IMRY BEN AMI</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <BaseCompensationFilingOrgAmt>152482</BaseCompensationFilingOrgAmt>
        <OtherCompensationFilingOrgAmt>35079</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>21837</DeferredCompensationFlngOrgAmt>
        <TotalCompensationFilingOrgAmt>209398</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>The foundation does not compensate directors or trustees.</FormAndLineReferenceDesc>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IV line 12:</FormAndLineReferenceDesc>
        <ExplanationTxt>The Financial statements are prepared in accordance with Israeli GAAP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V line 6a:</FormAndLineReferenceDesc>
        <ExplanationTxt>Contributions from US Donors are received and receipted by the Jerusalem Foundation Inc. for projects of the Jerusalem Foundation in Israel. Contributions to the Jerusalem Foundation Inc. are tax deductible in accordance with section 170.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI line 6, 7a,7b:</FormAndLineReferenceDesc>
        <ExplanationTxt>The members elect the governing body - Board of Directors (see Part VII), approve signatory rights, elect external &amp; internal auditor and audit committee, approve audited financial statements and authorize changes in bylaws.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI line 11a&amp;b:</FormAndLineReferenceDesc>
        <ExplanationTxt>The 990 is prepared by the Chief Accountant and reviewed by the Organization's CFO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI line 15:</FormAndLineReferenceDesc>
        <ExplanationTxt>A sub-committee of the Board of Directors (Executive Personnel Committee) determines the compensation of top management.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI line 19:</FormAndLineReferenceDesc>
        <ExplanationTxt>The Audited Financial Statements and other statutory documentation and information is filed with the Government Registrar of Associations in Israel and is available to the general public` and upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VII :</FormAndLineReferenceDesc>
        <ExplanationTxt>The foundation does not compensate directors or trustees.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI : re line 5:</FormAndLineReferenceDesc>
        <ExplanationTxt>The unrealized gains (losses) on inverstments are reported in Part VIII line 11a and therefore are not included in Part XI.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI : re line 9: Other changes in net assest of fund balances</FormAndLineReferenceDesc>
        <ExplanationTxt>of last year's (2022) closing balance converted to the rate of exchange of the 2023 report.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>