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      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Middle East</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>2</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Grants to recipient located in the region</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Torah studies</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>345760</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>0</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>2</SubtotalEmployeesCnt>
      <TotalOfficeCnt>0</TotalOfficeCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <SubtotalSpentAmt>345760</SubtotalSpentAmt>
      <TotalSpentAmt>345760</TotalSpentAmt>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>Middle East</RegionTxt>
        <PurposeOfGrantTxt>General support</PurposeOfGrantTxt>
        <CashGrantAmt>345760</CashGrantAmt>
        <MannerOfCashDisbursementTxt>Bank transfers</MannerOfCashDisbursementTxt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <DescriptionOfNonCashAsstTxt>None</DescriptionOfNonCashAsstTxt>
        <ValuationMethodUsedDesc>N/A</ValuationMethodUsedDesc>
      </GrantsToOrgOutsideUSGrp>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt I Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>American Friends of Yeshivas Temimei Darech was founded with the goal and mission for providing quality Orthodox Jewish education, including study of the Torah, Tulmud, ethics and teachings of the Chabad Hasidic movement to Americans abroad in the State of Israel. Since inception, the Board of Directors has adopted Yeshivas Temimei Darech as its subsidiary to achieve its mission. No application form or grant proposal is required, but instead careful records are kept of all funds transferred from the parent organization to its subsidiary. American Friends maintains control of all granted funds and receives annual financial reports from its subsidiary. American Friends officers themselves now reside in Tzfat, Israel, near the subsidiary, and are able to closely monitor its activities.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="23017509">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Organization has just two directors and officers and both were e-mailed Form 990 for review and approval. Organizations president and attorney speak by phone to review the return.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Board of Directors and attorney for organization periodically check expense outlays to make sure they are all made at arms length transactions and that no family members of directors or officers have any dealings with the functioning of the organization.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Policies are available upon request at the Organizations office or by mail.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>Amended return is being filed to correct that on the original return Part XI Reconciliation of Assets on Line 10 net assets at end of year were inadvertently understated and did not reconcile with Part X, Line 32, Column B for the following reasons: 1. Original return inadvertently omitted accounting expenses of $1,759 on Part IX, Line 11(c), which are all attributed to column (C) managment and general expenses, which amount is now reported on this amended return. 2. Amended return corrects that grants and other assistance to foreign organizations in 2023 was $336,320, which affects Part I, Line 13; Part III, Line 4a; and Part IX, Line 4B.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>