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        <ExcessBusinessHoldingsRulesInd>false</ExcessBusinessHoldingsRulesInd>
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          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11232</ZIPCd>
        </USAddress>
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        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>5553557</CashGrantAmt>
        <PurposeOfGrantTxt>ASSIST STUDENTS IN JEWISH DAY SCHOOLS</PurposeOfGrantTxt>
      </RecipientTable>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
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        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>MARTIN GRUS, CHAIRMAN, EVELYN GRUSS-LIPPER AND JOSHUA GRUSS HAVE A FAMILY RELATIONSHIP</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AUDIT COMMITTEE REVIEWS THE FORM 990 PRIOR TO ITS SUBMISSION TO THE IRS. THE FORM 990 IS ALSO MADE AVAILABLE TO THE FULL BOARD PRIOR TO ITS SUBMISSION TO THE IRS. IF SOMEONE HAS AN ISSUE IT IS RELATED TO THE PRESIDENT AND DISCUSSED WITH NECESSARY CHANGES MADE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH BOARD MEMBER AND OFFICER MUST ANNUALLY COMPLETE A CONFLICT OF INTEREST STATEMENT AND SUBMIT IT TO THE PRESIDENT. MEMBERS OF THE BOARD OR COMMITTEE AND OFFICERS MUST DISCLOSE THEIR RELATIONSHIPS WHETHER IT IS FINANCIAL OR FAMILY RELATED. AT EACH MEETING IF A MEMBER FEELS THEY HAVE A CONFLICT WITH THE AGENDA THE MEMBER MUST ABSTAIN FROM VOTING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>THE BOARD OF TRUSTEES ESTABLISHED A COMPENSATION COMMITTEE OF NONEMPLOYEEES TO ANNUALLY REVIEW AND APPROVE OFFICERS SALARY INCREASES. THE COMMITTEE RELIES ON COST OF LIVING INDICIES AND INCREASES GIVEN BY COMPARABLE ORGANIZATIONS IN DETERMINING ANNUAL SALARIES FOR OFFICERS AND KEY EMPLOYEES. THIS PROCESS WAS LAST DONE IN NOVEMBER 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XII, Line 2c</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS PROCESS HAS NOT CHANGED FROM THAT OF THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF TRUSTEES ESTABLISHED A COMPENSATION COMMITTEE OF NONEMPLOYEEES TO ANNUALLY REVIEW AND APPROVE OFFICERS SALARY INCREASES. THE COMMITTEE RELIES ON COST OF LIVING INDICIES AND INCREASES GIVEN BY COMPARABLE ORGANIZATIONS IN DETERMINING ANNUAL SALALRIES FOR OFFICERS AND KEY EMPLOYEES. THIS PROCESS WAS LAST DONE IN NOVEMBER 2024.</ExplanationTxt>
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        <USAddress>
          <AddressLine1Txt>130B EAST 59th STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10022</ZIPCd>
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        <PrimaryActivitiesTxt>SEE PART VII</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
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        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
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      <IdRelatedTaxExemptOrgGrp>
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        <PrimaryActivitiesTxt>TITLE HOLDING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
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        <PublicCharityStatusTxt>N/A</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>SEE PART VII</BusinessNameLine1Txt>
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</Return>