﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T20:23:48-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>822891403</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GANNON CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 421</AddressLine1Txt>
        <CityNm>CHELMSFORD</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01824</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>882871507</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN FRIENDS OF JUDEA AND</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>SAMARIA INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>7818513595</PhoneNum>
      <USAddress>
        <AddressLine1Txt>111 LINNET STREET</AddressLine1Txt>
        <CityNm>BAYONNE</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>070024300</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RAPHAEL LAZEROWITZ</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7322213246</PhoneNum>
      <SignatureDt>2024-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BARRY CHAIT</PreparerPersonNm>
      <PTIN>P01452996</PTIN>
      <PhoneNum>9782442470</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>AFJS.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>163875</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>137525</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>26350</MembershipDuesAmt>
      <TotalRevenueAmt>163875</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>132481</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>24021</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>35477</OtherExpensesTotalAmt>
      <TotalExpensesAmt>191979</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-28104</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>39911</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>11807</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>39911</BOYAmt>
        <EOYAmt>11807</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>39911</BOYAmt>
        <EOYAmt>11807</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>39911</BOYAmt>
        <EOYAmt>11807</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>MISSION: AMERICAN FRIENDS OF JUDEA AND SAMARIA (AFJS) IS A NON-PROFIT EDUCATIONAL ORGANIZATION 501(C)3 DEDICATED TO INCREASING KNOWLEDGE, AND SHARING THE TRUTH ABOUT THE ISRAELI COMMUNITIES OF JUDEA, SAMARIA, AND THE JORDAN VALLEY TO THE GENERAL PUBLIC. WE ALSO PROVIDE OUR COMMUNITIES WITH ASSISTANCE AND STRATEGIC PLANNING TO SUPPORT HUMANITARIAN INITIATIVES, AGRICULTURAL PROJECTS, AND MORE, IN ORDER TO BENEFIT THE RESIDENTS OF THIS AREA, WHICH WE CONSIDER TO BE ISRAEL'S HISTORIC AND MODERN-DAY HEARTLAND.VISION: WE RECOGNIZE THE MANIFESTATION OF THE RETURN OF THE JEWISH PEOPLE TO THEIR ANCESTRAL HOMELAND, LIVING IN SAFETY AND SECURITY. WE BELIEVE THAT JUDEA AND SAMARIA SHOULD BE FULLY SOVEREIGN PARTS OF THE LAND OF ISRAEL THROUGH THE COMPLETE APPLICATION OF ISRAELI LAW IN THESE REGIONS OF THE COUNTRY. WE FEEL THAT THE JEWISH PEOPLE HAVE THE RIGHT TO DWELL IN THESE AREAS, AS THEY DO IN EVERY OTHER PART OF THE COUNTRY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DURING 2023 AMERICAN FRIENDS OF JUDEA AND SAMARAI PROVIDED VILLAGES IN ISRAEL WITH PROTECTIVE GEAR, VESTS, FIRST AID KITS AND DRONES TO PROTECT THE PEOPLE OF THE VALLEY, AS WELL AS LEADING TORUS FROM THE UNITED STATES EDUCATING PEOPLE ABOUT THE HISTORY OF ISRAEL.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>132481</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>141713</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>141713</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RAPHAEL LAZEROWITZ</PersonNm>
        <TitleTxt>PRESIDENT, CHAIRMAN/DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YIGAL DILMONI</PersonNm>
        <TitleTxt>TREASURER/DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ZEV KENIG</PersonNm>
        <TitleTxt>SECRETARY/DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GABRIEL BOXER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACK J GINDI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACOB H ALBO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AVI LAZEROWITZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>RAPHAEL LAZEROWITZ</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>111 LINNET STREET</AddressLine1Txt>
          <CityNm>BAYONNE</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>070024300</ZIPCd>
        </USAddress>
        <PhoneNum>7322213246</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus1YearAmt>48097</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>163875</CurrentTaxYearAmt>
        <TotalAmt>211972</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus1YearAmt>48097</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>163875</CurrentTaxYearAmt>
        <TotalAmt>211972</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>7914</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>204058</PublicSupportTotal170Amt>
      <TotalSupportAmt>211972</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II SECTION B LINE 13</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WAS ORGANIZED ON JUNE 8, 2022 AND THEREFORE THE FIRST YEAR WAS A SHORT YEAR OF A LITTLE LESS THAN 7 MONTHS. THE ORGANIZATION IS IN ITS FIRST FIVE YEARS AND THEREFORE THE COMPUTAION OF PUBLIC SUPPOET TEST IS NOT CALCULATED.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: PROTECTIVE GEAR FOR ESTABLISHMENTS. GRANTEE NAME: THE ARI FULD PROJECT. GRANTEE ADDRESS: GIVA'AT HASHLOSHA SAMARIA, ISRAEL. GRANTEE RELATIONSHIP: NO RELATIONSHIP. PROPERTY DESCRIPTION: VESTS, FIRST AID KITS &amp; DRONES FOR PROTECTION. AMOUNT GIVEN: 132,481.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: TRAVEL. AMOUNT: 13,599. DESCRIPTION: BANK/CREDIT CARD FEES. AMOUNT: 2,193. DESCRIPTION: WEBSITE. AMOUNT: 5,256. DESCRIPTION: PROMOTIONAL EXPENSES ( INCLUDING TOUR GUIDE . AMOUNT: 9,232. DESCRIPTION: MISCELLANEOUS EXPENSES. AMOUNT: 5,197. TOTAL TO FORM 990-EZ, LINE 16: 35,477.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>