﻿<?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="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-02-14T09:48:16-06:00</Timestamp>
    <TaxPeriodEndDate>2013-09-30</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>134260189</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BOISSELLE MORTON &amp; ASSOCIATES LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>48 BAY ROAD PO BOX 374</AddressLine1>
        <City>HADLEY</City>
        <State>MA</State>
        <ZIPCode>01035</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-10-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>042104352</EIN>
      <Name>
        <BusinessNameLine1>JEWISH FAMILY SERVICE OF WESTERN</BusinessNameLine1>
        <BusinessNameLine2>MASSACHUSETTS INC</BusinessNameLine2>
      </Name>
      <NameControl>JEWI</NameControl>
      <Phone>4137372601</Phone>
      <USAddress>
        <AddressLine1>15 LENOX STREET</AddressLine1>
        <City>SPRINGFIELD</City>
        <State>MA</State>
        <ZIPCode>01108</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ROBERT MARMOR</Name>
      <Title>PRESIDENT &amp; CEO</Title>
      <Phone>4137372601</Phone>
      <DateSigned>2014-02-06</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>JOSEPH P WOLKOWICZ CPA</Name>
      <PTIN>P00734754</PTIN>
      <Phone>4135870099</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="8">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>ROBERT MARMOR</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>15 LENOX STREET</AddressLine1>
        <City>SPRINGFIELD</City>
        <State>MA</State>
        <ZIPCode>01108</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>2779895</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.JFSWM.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1915</YearFormation>
      <StateLegalDomicile>MA</StateLegalDomicile>
      <ActivityOrMissionDescription>JFSWM PROVIDES SOCIAL SERVICES TO INDIVIDUALS &amp; FAMILIES FROM DIVERSE BACKGROUNDS</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>14</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>14</NbrIndependentVotingMembers>
      <TotalNbrEmployees>63</TotalNbrEmployees>
      <TotalNbrVolunteers>52</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>324686</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>292917</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>2183961</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>2474789</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>-435</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>8258</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>10999</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>3931</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>2519211</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>2779895</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>233307</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>273875</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>1862689</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>1945968</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>61025</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>474164</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>520365</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>2570160</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>2740208</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-50949</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>39687</RevenuesLessExpensesCY>
      <TotalAssetsBOY>794374</TotalAssetsBOY>
      <TotalAssetsEOY>771347</TotalAssetsEOY>
      <TotalLiabilitiesBOY>574417</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>531363</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>219957</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>239984</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>JEWISH FAMILY SERVICE OF WESTERN MASSACHUSETTS, INC. PROVIDES SOCIAL SERVICES, GROUNDED IN JEWISH VALUES, TO SUPPORT INDIVIDUALS AND FAMILIES FROM DIVERSE CULTURAL AND ECONOMIC BACKGROUNDS.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>1137201</Expense>
      <Revenue>1186379</Revenue>
      <Description>COUNSELING - INDIVIDUAL, GROUP AND FAMILY COUNSELING, CASE MANAGEMENT, ADVOCACY, EDUCATION, THERAPY AND INFORMATION AND REFERRAL ARE PROVIDED BY A MULTIDISCIPLINARY CLINICAL TEAM. SERVICES ARE OFFERED IN JFSWM'S OFFICES AS WELL AS OUTREACH IN THE COMMUNITY. NUMBER OF CLIENTS SERVED 1502.</Description>
      <Activity2>
        <Expense>424428</Expense>
        <Revenue>409305</Revenue>
        <Description>OLDER ADULT SERVICES - JFSWM'S GERIATRIC CARE MANAGEMENT PROGRAM, OFFERS ELDERS AND THEIR FAMILY CONSULTATION, INFORMATION AND REFERRAL, EDUCATION, ADVOCACY AND CASE MANAGEMENT. THE JFSWM GUARDIANSHIP PROGRAM PROVIDES CARE FOR THE MOST VULNERABLE ELDERS IN OUR COMMUNITY. NUMBER OF CLIENTS SERVED 841.</Description>
      </Activity2>
      <Activity3>
        <Expense>897483</Expense>
        <Grants>273875</Grants>
        <Revenue>878410</Revenue>
        <Description>NEW AMERICAN PROGRAM - JFSWM RESETTLES REFUGEES REGARDLESS OF RACE AND RELIGION. THE PROGRAM PROVIDES CASE MANAGEMENT, EMPLOYMENT SERVICES, ENGLISH AS A SECOND LANGUAGE, ASSISTANCE WITH APPLYING FOR CITIZENSHIP AND ADVOCACY. IN ADDITION, JFSWM OFFERS EDUCATIONAL TRAININGS ABOUT LOCAL AND NATIONAL REFUGEE PROGRAMS AND ON CULTURAL COMPETENCY. NUMBER OF CLIENTS SERVED 963.</Description>
      </Activity3>
      <ActivityOther>
        <Expense>77202</Expense>
        <Revenue>695</Revenue>
        <Description>JEWISH FAMILY LIFE ENRICHMENT - RESPONSIVE PROGRAMMING DESIGNED TO MEET THE CHALLENGES OF CONTEMPORARY JEWISH LIFE. THESE INCLUDE PARENTING WORKSHOPS AND SEMINARS, INFORMATION AND REFERRAL, SUPPORT GROUPS, INTERFAITH PROGRAMS AND RESOURCES TO STRENGTHEN JEWISH FAMILES. NUMBER OF CLIENTS SERVED 1547.</Description>
      </ActivityOther>
      <ActivityOther>
        <Expense>495</Expense>
        <Description>ADOPTION -</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>77697</TotalOfOtherProgramServiceExp>
      <TotalOfOtherProgramServiceRev>695</TotalOfOtherProgramServiceRev>
      <TotalProgramServiceExpense>2536809</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">1</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">1</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations referenceDocumentId="RetDoc1041900001">0</GrantsToOrganizations>
      <GrantsToIndividuals referenceDocumentId="RetDoc1041900001">1</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="RetDoc1042400001">1</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <ExcessBenefitTransaction>0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc1043400001">0</DisregardedEntity>
      <RelatedEntity referenceDocumentId="RetDoc1043400001">1</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="RetDoc1043400001">0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>30</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>63</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>14</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>14</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>1</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>1</CompensationProcessCEO>
      <CompensationProcessOther>1</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>MA</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>ROBERT MARMOR PRESIDENT &amp; CEO</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>4137372601</TelephoneNumber>
        <AddressUS>
          <AddressLine1>15 LENOX STREET</AddressLine1>
          <City>SPRINGFIELD</City>
          <State>MA</State>
          <ZIPCode>01108</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>AMY BRICKER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ANDREA CHASEN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ELLEN FREYMAN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JONNA GABERMAN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JANICE GREENBERG</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SHELDON LYONS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RONDA PARISH</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>TODD RATNER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARSHA SHAPIRO</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HYMAN DARLING</NamePerson>
        <Title>LIFE MEMBER-DIRECTOR</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOSEPH DORISON</NamePerson>
        <Title>LIFE MEMBER-DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALLAN SKOLE</NamePerson>
        <Title>LIFE MEMBER-DIRECTOR</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHAEL SORRELL</NamePerson>
        <Title>LIFE MEMBER-DIRECTOR</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BERNICE THALER</NamePerson>
        <Title>LIFE MEMBER-DIRECTOR</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HERMINE LEVEY WESTON</NamePerson>
        <Title>CHAIRPERSON</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DEBRA ANN LATOUR</NamePerson>
        <Title>VICE CHAIRPERSON</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DANIEL PLOTKIN</NamePerson>
        <Title>VICE CHAIRPERSON</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LUIS ESCOBAR</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ANITA SARRO</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT MARMOR</NamePerson>
        <Title>PRESIDENT &amp; CEO</Title>
        <AverageHoursPerWeek>37.50</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>157037</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>4749</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JEANNINE LEBLANC</NamePerson>
        <Title>CHIEF FINANCIAL OFFICER</Title>
        <AverageHoursPerWeek>37.50</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>81434</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>4331</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>238471</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>9080</TotalOtherCompensation>
      <NumberIndividualsGT100K>1</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>1</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <FederatedCampaigns>35135</FederatedCampaigns>
      <AllOtherContributions>257782</AllOtherContributions>
      <TotalContributions>292917</TotalContributions>
      <ProgramServiceRevenue>
        <Description>GOVERNMENT FEES AND CO</Description>
        <BusinessCode>624100</BusinessCode>
        <TotalRevenueColumn>1245260</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1245260</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>PROGRAM SERVICE FEES</Description>
        <BusinessCode>624100</BusinessCode>
        <TotalRevenueColumn>1229529</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1229529</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>2474789</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>8258</TotalRevenueColumn>
        <ExclusionAmount>8258</ExclusionAmount>
      </InvestmentIncome>
      <OtherRevenueMisc>
        <Description>MISCELLANEOUS</Description>
        <BusinessCode>624100</BusinessCode>
        <TotalRevenueColumn>3931</TotalRevenueColumn>
        <ExclusionAmount>3931</ExclusionAmount>
      </OtherRevenueMisc>
      <TotalOtherRevenue>3931</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>2779895</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2474789</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>12189</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticIndividuals>
        <Total>273875</Total>
        <ProgramServices>273875</ProgramServices>
      </GrantsToDomesticIndividuals>
      <CompCurrentOfficersDirectors>
        <Total>238471</Total>
        <ProgramServices>208004</ProgramServices>
        <ManagementAndGeneral>21642</ManagementAndGeneral>
        <Fundraising>8825</Fundraising>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>1457603</Total>
        <ProgramServices>1408377</ProgramServices>
        <ManagementAndGeneral>19146</ManagementAndGeneral>
        <Fundraising>30080</Fundraising>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>98004</Total>
        <ProgramServices>92328</ProgramServices>
        <ManagementAndGeneral>2680</ManagementAndGeneral>
        <Fundraising>2996</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>151890</Total>
        <ProgramServices>146078</ProgramServices>
        <ManagementAndGeneral>3111</ManagementAndGeneral>
        <Fundraising>2701</Fundraising>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>61964</Total>
        <ProgramServices>61964</ProgramServices>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>16000</Total>
        <ManagementAndGeneral>16000</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>40997</Total>
        <ProgramServices>37460</ProgramServices>
        <Fundraising>3537</Fundraising>
      </FeesForServicesOther>
      <Advertising>
        <Total>2320</Total>
        <ProgramServices>1943</ProgramServices>
        <Fundraising>377</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>28203</Total>
        <ProgramServices>21690</ProgramServices>
        <ManagementAndGeneral>1066</ManagementAndGeneral>
        <Fundraising>5447</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>55417</Total>
        <ProgramServices>55417</ProgramServices>
      </InformationTechnology>
      <Occupancy>
        <Total>94200</Total>
        <ProgramServices>48729</ProgramServices>
        <ManagementAndGeneral>45471</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>65861</Total>
        <ProgramServices>65697</ProgramServices>
        <Fundraising>164</Fundraising>
      </Travel>
      <ConferencesMeetings>
        <Total>4846</Total>
        <ProgramServices>4337</ProgramServices>
        <Fundraising>509</Fundraising>
      </ConferencesMeetings>
      <Interest>
        <Total>14937</Total>
        <ManagementAndGeneral>10218</ManagementAndGeneral>
        <Fundraising>4719</Fundraising>
      </Interest>
      <DepreciationDepletion>
        <Total>21468</Total>
        <ProgramServices>15512</ProgramServices>
        <ManagementAndGeneral>5956</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>8556</Total>
        <ProgramServices>6569</ProgramServices>
        <ManagementAndGeneral>1975</ManagementAndGeneral>
        <Fundraising>12</Fundraising>
      </Insurance>
      <OtherExpenses>
        <Description>SUPPLIES</Description>
        <Total>41651</Total>
        <ProgramServices>35229</ProgramServices>
        <ManagementAndGeneral>4824</ManagementAndGeneral>
        <Fundraising>1598</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>TELEPHONE</Description>
        <Total>23925</Total>
        <ProgramServices>20734</ProgramServices>
        <ManagementAndGeneral>3171</ManagementAndGeneral>
        <Fundraising>20</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>VEHICLE</Description>
        <Total>15359</Total>
        <ProgramServices>13814</ProgramServices>
        <ManagementAndGeneral>1536</ManagementAndGeneral>
        <Fundraising>9</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>EQUIPMENT LEASE</Description>
        <Total>10335</Total>
        <ProgramServices>7384</ProgramServices>
        <ManagementAndGeneral>2933</ManagementAndGeneral>
        <Fundraising>18</Fundraising>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>14326</Total>
        <ProgramServices>11668</ProgramServices>
        <ManagementAndGeneral>2645</ManagementAndGeneral>
        <Fundraising>13</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>2740208</Total>
        <ProgramServices>2536809</ProgramServices>
        <ManagementAndGeneral>142374</ManagementAndGeneral>
        <Fundraising>61025</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>26090</BOY>
        <EOY>61169</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>18389</BOY>
        <EOY>18394</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>200154</BOY>
        <EOY>83681</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>344021</BOY>
        <EOY>305196</EOY>
      </AccountsReceivable>
      <InventoriesForSaleOrUse>
        <BOY>50</BOY>
        <EOY>50</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>69290</BOY>
        <EOY>88548</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>74314</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>21468</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>62962</BOY>
        <EOY>52846</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>73418</BOY>
        <EOY>79714</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>0</BOY>
        <EOY>81749</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>794374</BOY>
        <EOY>771347</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>240113</BOY>
        <EOY>231798</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>15526</BOY>
        <EOY>4790</EOY>
      </DeferredRevenue>
      <MortNotesPyblSecuredInvestProp>
        <BOY>55000</BOY>
        <EOY>44426</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>263778</BOY>
        <EOY>250349</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>574417</BOY>
        <EOY>531363</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>10081</BOY>
        <EOY>100492</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>209876</BOY>
        <EOY>139492</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>219957</BOY>
        <EOY>239984</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>794374</BOY>
        <EOY>771347</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>39687</ReconcilationRevenueExpenses>
      <ReconciliationUnrealizedInvest>8188</ReconciliationUnrealizedInvest>
      <ReconcilationPriorAdjustment>-27848</ReconcilationPriorAdjustment>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      </FSAuditedBasis>
      <AuditCommittee>1</AuditCommittee>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>576340</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>323409</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>375081</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>324686</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>292917</CurrentTaxYear>
        <Total>1892433</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>1555313</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1883723</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1941376</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2183961</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>2474789</CurrentTaxYear>
        <Total>10039162</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>2131653</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2207132</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2316457</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2508647</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>2767706</CurrentTaxYear>
        <Total>11931595</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <Total>0</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>11931595</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>943</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1144</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>957</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1427</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>8258</CurrentTaxYear>
        <Total>12729</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>943</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1144</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>957</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1427</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>8258</CurrentTaxYear>
        <Total>12729</Total>
      </InvestmentIncomeAndUBTI>
      <OtherIncome509>
        <CurrentTaxYearMinus4Years>3436</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1880</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2690</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>10999</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3139</CurrentTaxYear>
        <Total>22144</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>2136032</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2210156</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2320104</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2521073</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>2779103</CurrentTaxYear>
        <Total>11966468</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99710</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.99760</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00110</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00050</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <Equipment>
        <OtherCostOrOtherBasis>74314</OtherCostOrOtherBasis>
        <Depreciation>21468</Depreciation>
        <BookValue>52846</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>52846</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>BENEFICIAL INTEREST IN ENDOWMENTS</Description>
        <BookValue>78701</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>DUE FROM LENOX</Description>
        <BookValue>3048</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>81749</TotalBookValueOtherAssets>
      <OtherLiabilities>
        <Description>DUE TO LENOX CHARITABLE FUND, INC.</Description>
        <Amount>247734</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>ACCRUED ADOPTION ESCROW</Description>
        <Amount>2615</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>250349</TotalOfAmounts>
      <FootnoteInPartXIII>X</FootnoteInPartXIII>
      <TotRevenueEtcAuditedFinclStmt>2788083</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>8188</NetUnrealizedGainsInvestments>
      <RevenueNotRptdF990>8188</RevenueNotRptdF990>
      <RevenueSubtotal>2779895</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>2779895</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>2740208</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>2740208</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>2740208</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X, LINE 2:</ReturnReference>
        <Explanation>MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS AND, THEREFORE, NO LIABILITY HAS BEEN RECORDED IN THE COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION'S OPEN AUDIT PERIODS ARE 2010-2012.</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <RecordsMaintained>0</RecordsMaintained>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>JFSWM PROVIDES RENTAL AND CASH ASSISTANCE TO REFUGEES UPON ARRIVAL THROUGH A GRANT FROM HIAS.</TypeOfGrant>
        <NumberOfRecipients>239</NumberOfRecipients>
        <AmountOfCashGrant>268875</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>JFSWM PROVIDES ASSISTANCE TO INDIVIDUALS IN CRISIS BY GIVING/PAYING FOR GAS GIFT CARDS, GROCERY GIFT CARDS AND RENT, ETC.</TypeOfGrant>
        <NumberOfRecipients>12</NumberOfRecipients>
        <AmountOfCashGrant>5000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <CompensationCommittee>X</CompensationCommittee>
      <Form990OfOtherOrganizations>X</Form990OfOtherOrganizations>
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>1</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>0</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>0</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>0</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>0</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>0</AnyNonFixedPayments>
      <InitialContractException>0</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>ROBERT MARMOR</NamePerson>
        <Title>PRESIDENT &amp; CEO</Title>
        <BaseCompensationFilingOrg>151470</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>5567</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>4749</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>161786</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>A COPY IS E-MAILED TO ALL BOARD MEMBERS THEN REVIEWED AND VOTED ON VIA E-MAIL OR AT THE FEBRUARY BOARD MEETING IF HELD PRIOR TO FILING DEADLINE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE BOARD IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM AT THE DECEMBER BOARD MEETING ANNUALLY. MANAGEMENT MONITORS ALL ACTIVITY AND DOCUMENTS IF THERE IS A BOARD MEMBER INVOLVED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>NATIONAL &amp; REGIONAL INDUSTRY COMPENSATION REPORTS ARE USED AS A REFERENCE TO DETERMINE THE CEO COMPENSATION PACKAGE AND CONTRACT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE. IN ADDITION THE ATTORNEY GENERAL MAINTAINS A COPY OF THE FORM 990. THE FORM 990 IS ALSO AVAILABLE VIA THE GUIDESTAR.ORG WEBSITE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C</ReturnReference>
        <Explanation>THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THESE OVERSIGHT AND SELECTION PROCESSES HAVE NOT CHANGED DURING THE TAX YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>LENOX CHARITABLE FUND INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>15 LENOX STREET</AddressLine1>
          <City>SPRINGFIELD</City>
          <State>MA</State>
          <ZIPCode>01108</ZIPCode>
        </AddressUS>
        <EIN>042952923</EIN>
        <PrimaryActivities>REAL ESTATE RENTAL</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>PUBLIC CHARITY</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>1</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>1</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>1</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>0</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>1</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>1</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>1</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>LENOX CHARITABLE FUND INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>C</TransactionType>
        <AmountInvolved>66000</AmountInvolved>
        <MethodOfAmtDetermination>AMOUNT ACCRUED/PAID</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>LENOX CHARITABLE FUND INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>3048</AmountInvolved>
        <MethodOfAmtDetermination>AMOUNT ACCRUED/PAID</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>LENOX CHARITABLE FUND INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>247734</AmountInvolved>
        <MethodOfAmtDetermination>AMOUNT ACCRUED/PAID</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>LENOX CHARITABLE FUND INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>45840</AmountInvolved>
        <MethodOfAmtDetermination>AMOUNT ACCRUED/PAID</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>LENOX CHARITABLE FUND INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>0</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>LENOX CHARITABLE FUND INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>R</TransactionType>
        <AmountInvolved>11656</AmountInvolved>
        <MethodOfAmtDetermination>AMOUNT ACCRUED/PAID</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>