<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-20T19:05:37-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>061377167</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KAUFMAN TAX &amp; FINANCIAL INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>105 SCHUNNEMUNK RD UNIT 111</AddressLine1Txt>
        <CityNm>MONROE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10950</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>842397358</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JL CHARITABLE FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>JLCH</BusinessNameControlTxt>
      <PhoneNum>8455376252</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2 PRAG BLVD 304</AddressLine1Txt>
        <CityNm>MONROE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10950</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOEL MARKOWITZ</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>8455376252</PhoneNum>
      <SignatureDt>2024-05-15</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JOEL</PersonFirstNm>
        <PersonLastNm>MARKOWITZ</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSEPH C KAUFMAN EA</PreparerPersonNm>
      <PTIN>P00545528</PTIN>
      <PhoneNum>8457839175</PhoneNum>
      <PreparationDt>2024-05-20</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="RetDoc5">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>1757956</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>625758</ContriRcvdRevAndExpnssAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="RetDoc2">195130</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>628057</GrossSalesPriceAmt>
        <TotalRevAndExpnssAmt>820888</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>0</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>108566</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>108566</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>108566</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>108566</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>712322</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>1699</CashBOYAmt>
        <CashEOYAmt>20893</CashEOYAmt>
        <CashEOYFMVAmt>20893</CashEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc3">1043935</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc3">1737063</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc3">1737063</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>1045634</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>1757956</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>1757956</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>1045634</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>1757956</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1045634</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>1757956</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1045634</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>1757956</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1045634</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>712322</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>1757956</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>1757956</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</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>
        <IndividualWithBooksNm>JOEL MARKOWITZ</IndividualWithBooksNm>
        <PhoneNum>8455376252</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>2 PRAG BLVD 304</AddressLine1Txt>
          <CityNm>MONROE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10950</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <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>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JOEL MARKOWITZ</PersonNm>
          <USAddress>
            <AddressLine1Txt>2 PRAG BLVD 304</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LEA MARKOWITZ</PersonNm>
          <USAddress>
            <AddressLine1Txt>2 PRAG BLVD 304</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>11296</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>1328653</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1339949</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1339949</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>20099</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1319850</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>65993</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>65993</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>65993</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>65993</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>65993</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>108566</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>108566</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>65993</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>15513</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>108566</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>15513</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>65993</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>27060</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>27060</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>27060</ExcessDistriCyovToNextYrAmt>
        <ExcessFromCurrentYearAmt>27060</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ACHIEZER</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>344 CENTRAL AVE</AddressLine1Txt>
            <CityNm>LAWRENCE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11559</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>5363</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ASRA KADISHA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>19 SATMAR DR STE 302</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>954</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BAIS VAAD LECHACHOMIM YERISHULAYIM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1532 39TH ST</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11218</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>308</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BAYIS LEPLEITOS ATERES BONOS INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>56 LEE AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>360</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BEIS YOSEF CHAIM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1662 50TH ST</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11204</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>36</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CHEVRA TOMCHA SHABBOS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>181 PENN ST APT 1</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>649</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG BAIS RACHEL OF ANTWERP</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>51 FOREST RD 316-195</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>50</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG BEIS YOEL OHEL ALTE FAIGE INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 50226</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11205</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG BNAI YOEL INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 255</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>3072</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG CHASED LAKOL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3 NICKLESBURG RD</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1800</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG KHAL BNAI YOEL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>13 HAMBURG WAY 101</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>550</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG KHAL MILVAL - SERPI</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>83 MILVAL LN</AddressLine1Txt>
            <CityNm>HIGHLAND MILS</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10930</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>6300</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG NEBLITZ</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>7 MERON DR 304</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>180</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG OHEL YESHIA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>20 PRAG BLVD 203</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>752</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG OLEM CHESED</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 667</AddressLine1Txt>
            <CityNm>HIGHLAND MILLS</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10930</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG YESHUA IREFUAH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>51 FOREST RD STE 316</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>580</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG YETEV LEV OF YISMACH MOSHE 20</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>20 IZRAEL ZUPNICK DR 101</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>360</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG YETEV LEV VYOEL MOSHE OF KJ</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>4 EAHAL CT 202</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>4900</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>EIZER L'SHABBOS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5014 16TH AVE STE 319</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11204</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1098</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>HATZOLAS YEHUDY TAIMON</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 1073</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10949</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>3156</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>HISACHDUS AVREICHEM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>150 RODNEY ST</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>3910</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>KEREN CHASUDIM TOVIM INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>741 WYTHE AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11249</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>2397</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>KEREN HATZOLE INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>181 KEAP ST</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>831</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>KHAL NETA SORAK TSHATH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>9 SATMAR DR 201</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>304</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>KOLEL AVREICHEM OF KJ</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 1034</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10949</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1783</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>KOLEL DERECH HCHAIM OHEL ALTA FIEGA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 128</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10949</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1150</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>KOLLEL VYOEL MOSHE DSATMAR</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>199 LEE AVE PMB 221</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>9450</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>KUPAT ANEEYI EERINY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>153 ACRES RD 303</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MACHNEH RAV TOV</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>543 BEDFORD AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>680</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MIKVAH HENDEL MIRIAM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 57</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10949</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MOSDOS RAMOU</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 110967</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>5252</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MOSDOS SATMAR OF BLOOMINGBURG</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 176</AddressLine1Txt>
            <CityNm>BLOOMINGBURG</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12721</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>2300</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ROFEH CHOLIM CANCER SOCIETY INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>762 BEDFORD AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11205</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1180</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SHAREI YESHIVES</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>367 FLUSHING AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11205</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>2432</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>THE OJC FUND</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1303 53RD ST 303</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>27500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>TOIREM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5314 16TH AVE 298</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>2875</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>TORAH VCHESED</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>183 WILSON ST PMB 155</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>2070</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>TZEDUKAS HUIR INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>15 VAB BUREN DR 013</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10950</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>684</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>UNITED TALMUDICAL SEMINARY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>191 RODNEY ST</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YESHIVA OF KASHO</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>165 HAINES RD</AddressLine1Txt>
            <CityNm>BEDFORD HILLS</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10507</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>780</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YESHIVA SHAAR EPHRAIM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>178 MAPLE AVE</AddressLine1Txt>
            <CityNm>MONSEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1080</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YETEV-LEV D JERUSALEM INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>143 RODNEY ST</AddressLine1Txt>
            <CityNm>BROOKYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1940</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>108566</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>195130</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>195130</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>195130</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>M &amp; J REALTY SERVICE INC</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>19 SATMAR DR 201</AddressLine1Txt>
          <CityNm>MONROE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10950</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>21341</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>NOTHERN MANAGEMENT TR</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>2 PRAG BLVD 304</AddressLine1Txt>
          <CityNm>MONROE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10950</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>604417</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <GainLossSaleOtherAssetsSch documentId="RetDoc2">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>ASSET</AssetDesc>
        <AcquiredDt>2022-07</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2022-09</SoldDt>
        <GrossSalesPriceAmt>628057</GrossSalesPriceAmt>
        <BasisAmt>432927</BasisAmt>
        <TotalNetAmt>195130</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <OtherAssetsSchedule documentId="RetDoc3">
      <OtherAssetsScheduleGrp>
        <Desc>PROPERTY 1</Desc>
        <BOYBookValueAmt>1043935</BOYBookValueAmt>
        <EOYBookValueAmt>1613371</EOYBookValueAmt>
        <EOYFMVAmt>1613371</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>PROPERTY YYY</Desc>
        <EOYBookValueAmt>123692</EOYBookValueAmt>
        <EOYFMVAmt>123692</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc4">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
  </ReturnData>
</Return>
