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    <ReturnTs>2024-06-10T21:00:45-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>923575509</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GPS FINANCIAL SOLUTIONS INC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>3605 NW 82ND DRIVE</AddressLine1Txt>
        <CityNm>CORAL SPRINGS</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33065</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <EIN>843057653</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SHIURIM INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SHIU</BusinessNameControlTxt>
      <PhoneNum>3475533884</PhoneNum>
      <USAddress>
        <AddressLine1Txt>20355 NE 34TH COURT STE 421</AddressLine1Txt>
        <CityNm>MIAMI</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33180</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SHMUEL FREEDMAN</PersonNm>
      <PersonTitleTxt>Executive director</PersonTitleTxt>
      <PhoneNum>3473002779</PhoneNum>
      <SignatureDt>2024-05-20</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>SHMUEL</PersonFirstNm>
        <PersonLastNm>FREEDMAN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEVEN SILVERS</PreparerPersonNm>
      <PTIN>P02253104</PTIN>
      <PhoneNum>3475533884</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>http://www.shiurim-jitas.com/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>67694</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>67694</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>67694</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>43659</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>15810</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>7049</OtherExpensesTotalAmt>
      <TotalExpensesAmt>66518</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1176</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>662</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1838</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>15662</BOYAmt>
        <EOYAmt>1839</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>15662</BOYAmt>
        <EOYAmt>1839</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>15000</BOYAmt>
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      <NetAssetsOrFundBalancesGrp>
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        <EOYAmt>1839</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>CREATING EDUCATIONAL OPPORTUNITIES FOR SPANISH-SPEAKING PARTICIPANTS IN THE JEWISH COMMUNITY BOTH DOMESTICALLY AND ABROAD THROUGH PRINTED AND TECHNOLOGICAL MEDIUMS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>VARIOUS GRANTS MADE FOR APP DEVELOPMENT OF THE NON-PROFIT S MAJOR PROGRAM</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>66518</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>66518</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHMUEL FRIEDMAN</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>GPS FINANCIAL SOLUTIONS INC</PersonNm>
        <USAddress>
          <AddressLine1Txt>2139 N UNIVERSITY DR</AddressLine1Txt>
          <AddressLine2Txt>NO 2323</AddressLine2Txt>
          <CityNm>CORAL SPRINGS</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33071</ZIPCd>
        </USAddress>
        <PhoneNum>3475533884</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <Form720FiledInd>0</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>0</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
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      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus1YearAmt>126865</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>67694</CurrentTaxYearAmt>
        <TotalAmt>194559</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus1YearAmt>126865</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>67694</CurrentTaxYearAmt>
        <TotalAmt>194559</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>194559</PublicSupportTotal170Amt>
      <TotalSupportAmt>194559</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0</PublicSupportPY170Pct>
      <DistributableAmountGrp>
        <CYAdjNetIncomeDistributableAmt>0</CYAdjNetIncomeDistributableAmt>
        <CYPct85AdjustedNetIncomeAmt>0</CYPct85AdjustedNetIncomeAmt>
        <CYTotalMinAstDistributableAmt>0</CYTotalMinAstDistributableAmt>
        <CYGreaterAdjustedMinimumAmt>0</CYGreaterAdjustedMinimumAmt>
        <CYIncomeTaxImposedPYAmt>0</CYIncomeTaxImposedPYAmt>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
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    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES TRAVEL TRANSPORTATION AMOUNT 344 2) OTHER EXPENSES TRAVEL LODGING AMOUNT 2200 3) OTHER EXPENSES TRAVEL MEALS AND ENTERTAINMENT AMOUNT 50 4) OTHER EXPENSES WEBSITE MANAGEMENT AMOUNT 255 5) OTHER EXPENSES BANK CHARGES AMOUNT 6 6) OTHER EXPENSES SOFTWARE AMOUNT 4014 7) OTHER EXPENSES OFFICE EXPENSE AMOUNT 180</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>1) DESCRIPTION LOAN PAYABLE BOY AMOUNT 15000 EOY AMOUNT 0</ExplanationTxt>
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