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        <Explanation>THE ORGANIZATIONS ARE MICHIGAN NONPROFIT CORPORATIONS UNDER SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE THAT HAS BEEN GRANTED AN EXEMPTION FROM THE PAYMENT OF INCOME TAXES UNDER SECTION 501(C)(3) AND HAS BEEN DETERMINED TO BE OTHER THAN PRIVATE FOUNDATIONS. THE ORGANIZATION'S MANAGEMENT BELIEVES THAT THE ORGANIZATIONS CONTINUE TO OPERATE IN A MANNER THAT PRESERVES ITS TAX EXEMPT STATUS. THE ORGANIZATIONS APPLY THE STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS, ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATIONS RECOGNIZE THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD BE MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED, UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. AT THE ADOPTION DATE, THE ORGANIZATIONS APPLIED THE NEW ACCOUNTING STANDARD TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN. THE ORGANIZATIONS DID NOT MAKE ANY ADJUSTMENT TO OPENING NET ASSETS AS A RESULT OF THE IMPLEMENTATION OF THE NEW ACCOUNTING STANDARD. BASED ON ITS EVALUATION, THE ORGANIZATIONS HAVE CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY THE INTERNAL REVENUE SERVICE FOR THE YEARS BEFORE 2008.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <RecordsMaintained>1</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>BIRTHRIGHT ISRAEL FOUNDATION</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>33 EAST 33RD STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10016</ZIPCode>
        </AddressUS>
        <EINOfRecipient>134092050</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>50000</AmountOfCashGrant>
        <PurposeOfGrant>TO SUPPORT THE FOUNDATION</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>HILLEL DAY SCHOOL</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>32200 MIDDLEBELT RD</AddressLine1>
          <City>FARMINGTON HILLS</City>
          <State>MI</State>
          <ZIPCode>48334</ZIPCode>
        </AddressUS>
        <EINOfRecipient>381586703</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>20000</AmountOfCashGrant>
        <PurposeOfGrant>TO SUPPORT EDUCATION</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>JEWISH FEDERATION OF METROPOLITAN DETROIT</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>6735 TELEGRAPH ROAD</AddressLine1>
          <City>BLOOMFIELD HILLS</City>
          <State>MI</State>
          <ZIPCode>48301</ZIPCode>
        </AddressUS>
        <EINOfRecipient>381359214</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>54900</AmountOfCashGrant>
        <PurposeOfGrant>TO SUPPORT THE ANNUAL CAMPAIGN</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>HEBREW FREE LOAN ASSOCIATION</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>6735 TELEGRAPH ROAD SUITE 300</AddressLine1>
          <City>BLOOMFIELD HILLS</City>
          <State>MI</State>
          <ZIPCode>48301</ZIPCode>
        </AddressUS>
        <EINOfRecipient>381359260</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>10000</AmountOfCashGrant>
        <PurposeOfGrant>TO PROVIDE FINANCIAL ASSISTANCE TO JEWISH INDIVIDUALS</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>YESHIVA BETH YEHUDAH</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>15751 LINCOLN DR</AddressLine1>
          <City>SOUTHFIELD</City>
          <State>MI</State>
          <ZIPCode>48076</ZIPCode>
        </AddressUS>
        <EINOfRecipient>381437939</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>10000</AmountOfCashGrant>
        <PurposeOfGrant>TO SUPPORT THE RELIGION</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>MUSIC ASSOCIATES OF ASPEN INC</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>2 MUSIC SCHOOL RD</AddressLine1>
          <City>ASPEN</City>
          <State>CO</State>
          <ZIPCode>81611</ZIPCode>
        </AddressUS>
        <EINOfRecipient>840445087</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>30000</AmountOfCashGrant>
        <PurposeOfGrant>TO SUPPORT MUSIC</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>DETROIT SYMPHONY ORCHESTRA</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>3711 WOODWARD AVENUE</AddressLine1>
          <City>DETROIT</City>
          <State>MI</State>
          <ZIPCode>48201</ZIPCode>
        </AddressUS>
        <EINOfRecipient>381385132</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>30000</AmountOfCashGrant>
        <PurposeOfGrant>TO SUPPORT MUSIC</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>JARC</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>30301 NORTHWESTERN HWY STE 100</AddressLine1>
          <City>FARMINGTON HILLS</City>
          <State>MI</State>
          <ZIPCode>48334</ZIPCode>
        </AddressUS>
        <EINOfRecipient>237044561</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>5000</AmountOfCashGrant>
        <PurposeOfGrant>TO SUPPORT DISABLED INDIVIDUALS</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>FRIENDSHIP CIRCLE</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>6892 W MAPLE ROAD</AddressLine1>
          <City>WEST BLOOMFIELD TOWNSH</City>
          <State>MI</State>
          <ZIPCode>48322</ZIPCode>
        </AddressUS>
        <EINOfRecipient>383613944</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>10000</AmountOfCashGrant>
        <PurposeOfGrant>TO SUPPORT THE CHILDREN</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>US FRIENDS OF THE MENACHEM BEGIN HERITAGE FOUNDATION</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>3901 W 86TH ST STE 470</AddressLine1>
          <City>INDIANAPOLIS</City>
          <State>IN</State>
          <ZIPCode>46268</ZIPCode>
        </AddressUS>
        <EINOfRecipient>351895773</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>5000</AmountOfCashGrant>
        <PurposeOfGrant>TO SUPPORT THE FOUNDATION</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>FRIENDS OF IR DAVID INC</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>788 18TH ST</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11218</ZIPCode>
        </AddressUS>
        <EINOfRecipient>113466176</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>5000</AmountOfCashGrant>
        <PurposeOfGrant>TO SUPPORT THE RELIGION</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>AMERICAN FRIENDS OF ORR SHALOM</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>11831 MTKA BLVD</AddressLine1>
          <City>HOPKINS</City>
          <State>MN</State>
          <ZIPCode>55305</ZIPCode>
        </AddressUS>
        <EINOfRecipient>133502817</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>10000</AmountOfCashGrant>
        <PurposeOfGrant>TO SUPPORT THE RELIGION</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>THE JEWISH FEDERATION OF NORTH AMERICA</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>25 BROADWAY SUITE 1700</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10004</ZIPCode>
        </AddressUS>
        <EINOfRecipient>131624240</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>100000</AmountOfCashGrant>
        <PurposeOfGrant>TO SUPPORT THE SHAVIT HIGH SCHOOL FUND</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>13</TotalNbrOf501C3AndGovtGrants>
      <Form990ScheduleIPartIV>
        <Identifier>PROCEDURE FOR MONITORING GRANTS IN THE U.S.:</Identifier>
        <ReturnReference>PART I, LINE 2:</ReturnReference>
        <Explanation>SCHEDULE I, PART I, LINE 2: THE SUPPORTING FOUNDATION ENSURES THAT THE ENTITIES RECEIVING THE FUNDS ARE 501(C)(3) CHARITABLE ORGANIZATIONS.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <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>SCOTT KAUFMAN</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>253412</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>630</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>16500</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>11310</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>281852</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>DOROTHY BENYAS</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>175886</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>803</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>22000</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>17324</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>216013</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>HOWARD NEISTEIN</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>175886</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>1501</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>7750</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>17420</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>202557</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>STACEY A DEWEESE</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>163204</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>751</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>22000</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>13952</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>199907</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ROBERT P ARONSON</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>273493</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>31247</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>22000</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>26242</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>352982</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 4B</ReturnReference>
        <Explanation>ROBERT ARONSON - $36,287</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 2</ReturnReference>
        <Explanation>THE FOLLOWING BOARD MEMBERS HAVE FAMILY RELATIONSHIPS: JANE F. SHERMAN AND D. LAWRENCE SHERMAN JANE F. SHERMAN AND DAVID SHERMAN JANE F. SHERMAN AND SYLVIA WOLF JANE F. SHERMAN AND SCOTT SHERMAN D. LAWRENCE SHERMAN AND DAVID SHERMAN D. LAWRENCE SHERMAN AND SYLVIA WOLF D. LAWRENCE SHERMAN AND SCOTT SHERMAN DAVID SHERMAN AND SYLVIA WOLF DAVID SHERMAN AND SCOTT SHERMAN SYLVIA WOLF AND SCOTT SHERMAN</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 3</ReturnReference>
        <Explanation>THE ORGANIZATION DELEGATED MANAGEMENT DUTIES TO THE JEWISH FEDERATION OF METROPOLITAN DETROIT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS GRANTED AUTHORITY TO THE TREASURER AND FINANCE DIRECTOR OF THE JEWISH FEDERATION OF METROPOLITAN DETROIT TO REVIEW THE FORM 990 BEFORE IT IS FILED. THE BOARD OF DIRECTORS WILL RECEIVE A COPY OF THE FORM 990 AFTER IT IS FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ON AN ANNUAL BASIS, BOARD MEMBERS OF THE FOUNDATION DISCLOSE IN WRITING ANY POTENTIAL CONFLICTS OF INTEREST. THIS DOCUMENTATION IS MAINTAINED ON FILE. AT THE TIME OF VOTING, BOARD MEMBERS ARE ASKED TO CITE CONFLICTS OF INTEREST, IF ANY EXIST, AND ABSTAIN FROM INDIVIDUAL VOTES IF APPROPRIATE. THIS PROCESS IS REPORTED IN THE BOARD MEETING MINUTES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLCIT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>AVERAGE HOURS DEVOTED TO RELATED ORGANIZATIONS:</Identifier>
        <ReturnReference>FORM 990, PART VII</ReturnReference>
        <Explanation>THE HOURS REPORTED BELOW ARE THE HOURS DEVOTED BY THE OFFICERS, TRUSTEES, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES TO RELATED ORGANIZATIONS: SCOTT KAUFMAN - 40 HOURS DORTHY BENYAS - 40 HOURS ROBERT ARONSON - 35 HOURS HOWARD NEISTEIN - 40 HOURS STACEY DEWEESE - 40 HOURS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>NET UNREALIZED LOSSES ON INVESTMENTS: -171,916. ALLOCATION OF ADMINISTRATIVE EXPENSES FROM THE JEWISH FEDERATION OF METROPOLITAN DETROIT 16,385. TOTAL TO FORM 990, PART XI, LINE 5: -155,531.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XI, LINE 2C:</ReturnReference>
        <Explanation>THE ORGANIZATION RELIES ON THE AUDIT COMMITTEE OF THE JEWISH FEDERATION OF METROPOLITAN DETROIT FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTING FIRM.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>UNITED JEWISH FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>6735 TELEGRAPH ROAD</AddressLine1>
          <City>BLOOMFIELD HILLS</City>
          <State>MI</State>
          <ZIPCode>48301</ZIPCode>
        </AddressUS>
        <EIN>381360585</EIN>
        <PrimaryActivities>HOLDS PROPERTY AND INVESTMENTS</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11, TYPE II</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JEWISH FEDERATION OF METROPOLITAN DETROIT</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>6735 TELEGRAPH ROAD</AddressLine1>
          <City>BLOOMFIELD HILLS</City>
          <State>MI</State>
          <ZIPCode>48301</ZIPCode>
        </AddressUS>
        <EIN>381359214</EIN>
        <PrimaryActivities>TO MEET THE NEEDS OF JEWISH FAMILIES &amp; INDIVIDUALS IN METRO DETROIT &amp; ISRAEL</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>APPLEBAUM FAMILY SUPPORT FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>6735 TELEGRAPH ROAD</AddressLine1>
          <City>BLOOMFIELD HILLS</City>
          <State>MI</State>
          <ZIPCode>48301</ZIPCode>
        </AddressUS>
        <EIN>382870708</EIN>
        <PrimaryActivities>PROVIDES GRANTS TO OTHER ORGANIZATIONS</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11, TYPE I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>UNITED JEWISH FOUNDATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MADELEINE H AND MANDELL L BERMAN FAMILY SUPPORT FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>6735 TELEGRAPH ROAD</AddressLine1>
          <City>BLOOMFIELD HILLS</City>
          <State>MI</State>
          <ZIPCode>48301</ZIPCode>
        </AddressUS>
        <EIN>382582289</EIN>
        <PrimaryActivities>PROVIDES GRANTS TO OTHER ORGANIZATIONS</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11, TYPE I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>UNITED JEWISH FOUNDATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BELLE &amp; ISIDOR EISENBERG FAMILY SUPPORT FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>6735 TELEGRAPH ROAD</AddressLine1>
          <City>BLOOMFIELD HILLS</City>
          <State>MI</State>
          <ZIPCode>48301</ZIPCode>
        </AddressUS>
        <EIN>300232172</EIN>
        <PrimaryActivities>PROVIDES GRANTS TO OTHER ORGANIZATIONS</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
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