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          <AssetsDistriOrExpnssPaidDesc>TRANSFER OF ASSETS</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2025-08-31</DistributionDt>
          <FairMarketValueOfAssetAmt>342327</FairMarketValueOfAssetAmt>
          <EIN>530246294</EIN>
          <BusinessName>
            <BusinessNameLine1Txt>JEWELERS OF AMERICA INC</BusinessNameLine1Txt>
          </BusinessName>
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            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10271</ZIPCd>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>STEVEN A. CIPOLLA, CHAIRMAN OF THE MJSA EDUCATION FOUNDATION, HAS A FAMILY RELATIONSHIP WITH STEVEN ANTHONY CIPOLLA, BOARD OF DIRECTOR.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>PREMIERE PROFESSIONAL MEMBERS HAD THE RIGHT TO VOTE, APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY, AND ELECT THE MEMBERS OF THE GOVERNING BODY EXCEPT THE PRESIDENT AND CHAIRMAN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>MJSA HAD APPROXIMATELY 800 MEMBERS. PREMIERE PROFESSIONAL AND PREMIERE ASSOCIATED MEMBERS HAD THE RIGHT TO ELECT MEMBERS OF THE ORGANIZATION'S GOVERNING BODY, EXCEPT THE PRESIDENT AND CHAIRMAN.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MJSA HAD APPROXIMATELY 800 MEMBERS. PREMIERE PROFESSIONAL MEMBERS HAD THE RIGHT TO VOTE ON SIGNIFICANT DECISIONS OF THE GOVERNING BODY, SUCH AS APPROVAL OF THE GOVERNING BODY'S ELECTION OR REMOVAL OF MEMBERS OF THE GOVERNING BODY, OR APPROVAL OF THE GOVERNING BODY'S DECISION TO MODIFY THE ORGANIZATION'S BYLAWS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>MANAGEMENT REVIEWS THE FORM 990 PRIOR TO ITS FILING AND THE FILED FORM 990 IS AVAILABLE TO ALL BOARD MEMBERS UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY IS CLEARLY STATED AT THE BEGINNING OF EACH BOARD MEETING. EACH YEAR, FORMS ARE SENT TO OUR BOARD MEMBERS ASKING THEM TO INDICATE WHETHER THERE ARE RELATED PARTY RELATIONSHIPS AND IF SO, TO DISCLOSE THE RELATIONSHIP. THEY MUST ALSO DISCLOSE CONFLICTS OF INTEREST. THE FORMS ARE SIGNED BY THE CHAIR AND FILED AT THE MJSA OFFICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>MJSA MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9, OTHER CHANGES</FormAndLineReferenceDesc>
        <ExplanationTxt>TRANSFER OF ASSETS AND OPERATIONS TO JEWELERS OF AMERICA, INC. IN ACCORDANCE WITH THE DISSOLUTION OF MJSA. ALSO SEE SCHEDULE N.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <PublicCharityStatusTxt>LINE 9</PublicCharityStatusTxt>
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