Form990-PF


Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
For calendar year 2021, or tax year beginning 01-01-2021 , and ending 12-31-2021
Name of foundation
AHAVAS AVRAHAM FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)333 W FORT STREET 1350
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
DETROIT, MI48226
A Employer identification number

46-2028020
B Telephone number (see instructions)

(313) 963-1212
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$103,704J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 1,384,989
2 Check bullet.............
3 Interest on savings and temporary cash investments 42 42  
4 Dividends and interest from securities...      
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 1,385,031 42 0
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0 0 0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)...        
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 115 0 0 0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 115 0 0 0
25 Contributions, gifts, grants paid....... 1,465,714 1,465,714
26 Total expenses and disbursements. Add lines 24 and 25 1,465,829 0 0 1,465,714
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -80,798
b Net investment income (if negative, enter -0-) 42
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2021)
Form 990-PF (2021)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 184,502 103,704 103,704
2 Savings and temporary cash investments.........      
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 184,502 103,704 103,704
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 184,502 103,704
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 184,502 103,704
30 Total liabilities and net assets/fund balances (see instructions). 184,502 103,704
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
184,502
2
Enter amount from Part I, line 27a .....................
2
-80,798
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
103,704
5
Decreases not included in line 2 (itemize) bullet
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
103,704
Form 990-PF (2021)
Form 990-PF (2021)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Form 990-PF (2021)
Form 990-PF (2021)
Page 4
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 1
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 1
6 Credits/Payments:
a 2021 estimated tax payments and 2020 overpayment credited to 2021 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 1
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2022 estimated taxBullet   RefundedBullet 11  
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
     
    No
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XIV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bullet
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2021 or the taxable year beginning in 2021? See the instructions for Part XIII.
    If "Yes," complete Part XIII .............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. Click to see attachment...............................
    10
    Yes
     
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 5
    Part VI-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletBEN WAYNTRAUB Telephone no.bullet (313) 963-1212

    Located atbullet333 W FORT STREET STE 13XXDETROITMI ZIP+4bullet48226
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2021, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet
    Part VI-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
    1a(1)
     
    No
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person? ..............................
    1a(2)
     
    No
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
    1a(3)
     
    No
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
    1a(4)
     
    No
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)? ......................
    1a(5)
     
    No
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.) ...............
    1a(6)
     
    No
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
    1b
     
     
    c
    ........bullet
    d
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2021? .............
    1d
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2021, did the foundation have any undistributed income (lines 6d
    and 6e, Part XII) for tax year(s) beginning before 2021?....................
    2a
     
    No
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year? ..............................
    3a
     
    No
    b
    If "Yes," did it have excess business holdings in 2021 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2021.) .....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2021? ..
    4b
     
    No
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 6
    Part VI-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
    5a(1)
     
    No
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive? ....................
    5a(2)
     
    No
    (3) Provide a grant to an individual for travel, study, or other similar purposes? .............
    5a(3)
     
    No
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions ........................
    5a(4)
     
    No
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals? .............
    5a(5)
     
    No
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
    5b
     
     
    c
    .........bullet
    d
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant? .................
    5d
     
     
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract? .............................
    6a
     
    No
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    7a
     
    No
    b
    If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .........................
    8
     
    No
    Part VII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    GARY TORGOW PRESIDENT/DIRECTOR
    1.00     		0 0 0
    333 W FORT STREET
    DETROIT,MI48226
    MALKA TORGOW SECRETRAY/DIRECTOR
    1.00     		0 0 0
    333 W FORT STREET
    DETROIT,MI48226
    YONAH TORGOW TREASURER/DIRECTOR
    1.00     		0 0 0
    333 W FORT STREET
    DETROIT,MI48226
    ELIEZER TORGOW DIRECTOR
    1.00     		0 0 0
    333 W FORT STREET
    DETROIT,MI48226
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 7
    Part VII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part VIII-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1  
    2  
    3  
    4  
    Part VIII-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 8
    Part IX
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    0
    b
    Average of monthly cash balances.......................
    1b
    311,160
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    311,160
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    311,160
    4
    Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
    instructions) .............................
    4
    4,667
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. .......
    5
    306,493
    6
    Minimum investment return. Enter 5% (0.05) of line 5................
    6
    15,325
    Part X
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part IX, line 6..................
    1
    15,325
    2a
    Tax on investment income for 2021 from Part V, line 5.......
    2a
    1
    b
    Income tax for 2021. (This does not include the tax from Part V.) ...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    1
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    15,324
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    15,324
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
    7
    15,324
    Part XI
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part VIII-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4.
    4
     
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 9
    Part XII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2020     		(c)
    2020     		(d)
    2021
    1 Distributable amount for 2021 from Part X, line 7 15,324
    2 Undistributed income, if any, as of the end of 2021:
    a Enter amount for 2020 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2021:
    a From 2016...... 277,448
    b From 2017...... 308,438
    c From 2018...... 985,455
    d From 2019...... 1,112,688
    e From 2020...... 724,788
    f Total of lines 3a through e ........ 3,408,817
    4Qualifying distributions for 2021 from Part
    XI, line 4: bullet$ 1,465,714
    a Applied to 2020, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		0
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		0
    d Applied to 2021 distributable amount..... 15,324
    e Remaining amount distributed out of corpus 1,450,390
    5 Excess distributions carryover applied to 2021. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 4,859,207
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2021. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2022 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		0
    8 Excess distributions carryover from 2016 not
    applied on line 5 or line 7 (see instructions) ...     		277,448
    9 Excess distributions carryover to 2022.
    Subtract lines 7 and 8 from line 6a ......     		4,581,759
    10 Analysis of line 9:
    a Excess from 2017.... 308,438
    b Excess from 2018.... 985,455
    c Excess from 2019.... 1,112,688
    d Excess from 2020.... 724,788
    e Excess from 2021.... 1,450,390
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 10
    Part XIII
    Private Operating Foundations (see instructions and Part VI-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2021, enter the date of the ruling ....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2021 (b) 2020 (c) 2019 (d) 2018
             
    b 85% (0.85) of line 2a .........          
    c Qualifying distributions from Part XI,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part IX, line 6 for each year listed ..     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XIV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    GARY TORGOW
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    GRANT COMMITTEE
    333 W FORT STREET
    DETROIT,MI48226
    (313) 963-1212
    bThe form in which applications should be submitted and information and materials they should include:
    ORGANIZATION'S IRS DETERMINATION LETTER, MISSION OF ORGANIZATION, SCHEDULE OF DIRECTORS AND OFFICERS, USE OF FUNDS REQUESTED.
    cAny submission deadlines:
    NONE
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    NONE
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 11
    Part XIV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    AFMM
    5331 S MACADAM AVE
    PORTLAND,OR97239     		    COMMUNITY SERVICES 5,000
    AFO DARCHEI HASHLEIMUS
    257 BEACH 17TH STREET
    FAR ROCKAWAY,NY11691     		    EDUCATIONAL SCHOLARSHIP 180
    AHAVAS CHESED
    26090 RADCLIFT
    OAK PARK,MI48237     		    COMMUNITY SERVICES 500
    AISH HATORAH DETROIT
    25725 COOLIDGE HWY
    OAK PARK,MI48237     		    COMMUNITY SERVICES 10,000
    AM FRUNDI OF HIKEL ASECHM
    BROOKLYN
    BROOKLYN,NY11219     		    COMMUNITY SERVICES 1,000
    AMERICAN FRIENDS OF BARUCH FEIGA U'MARPEH
    48 OAKMONT RD
    LAKEWOOD,NJ08701     		    COMMUNITY SERVICES 1,000
    AMERICAN FRIENDS OF KUPAT HAIR
    4415 14TH AVE
    BROOKLYN,NY11219     		    ASSISTANCE FOR NEEDY 5,000
    AMERICAN FRIENDS OF LUBAVITCH (CHABAD)
    2110 LEROY PL NW
    WASHINGTON,DC20008     		    COMMUNITY SERVICES 10,000
    AMERICAN FRIENDS OF MOSDOS MONTREAL
    LAKEWOOD
    LAKEWOOD,NJ08701     		    COMMUNITY SERVICES 5,000
    AMERICAN FRIENDS OF NESIVOS HATORAH
    10 WAVERLY PL
    MONSEY,NY10952     		    COMMUNITY SERVICES 1,000
    AMERICAN FRIENDS OF OSEH CHAYIL
    18 EAST 41ST STREET
    NEW YORK,NY10017     		    COMMUNITY SERVICES 25,000
    AMERICAN FRIENDS OF OSEH CHAYIL
    18 EAST 41ST STREET
    NEW YORK,NY10017     		    COMMUNITY SERVICES 18,000
    AMERICAN FRIENDS OF OSEH CHAYIL
    18 EAST 41ST STREET
    NEW YORK,NY10017     		    COMMUNITY SERVICES 5,000
    AMERICAN FRIENDS OF SUNDERLAND KOLLEL
    34 9TH STREET
    LAKEWOOD,NJ08701     		    COMMUNITY SERVICES 5,400
    AMERICAN FRIENDS OF THE JERUSALEM KOLLEL
    LAKEWOOD
    LAKEWOOD,NJ08701     		    COMMUNITY SERVICES 1,000
    ANSHEI FALLSBURG
    84 LAUREL PARK RD
    FALLSBURG,NY12733     		    SYNAGOGUE 5,000
    ANSHI FALLSBURG
    84 LAUREL PARK RD
    FALLSBURG,NY12733     		    SYNAGOGUE 2,500
    ARACHIM
    5014 16TH AVE
    BROOKLYN,NY11204     		    COMMUNITY SERVICES 1,800
    AUTISM ALLIANCE OF MICHIGAN
    26913 NORTHWESTERN HWY 520
    SOUTHFIELD,MI48033     		    COMMUNITY SERVICES 10,000
    BAIS YAAKOV OF BOSTON
    198 STRATHMORE RD
    BRIGHTON,MA02135     		    COMMUNITY SERVICES 500
    BAYIS TOV ORG
    PO BOX 190399
    BROOKLYN,NY11219     		    COMMUNITY SERVICES 5,000
    BEER SHEL MIRIAM
    BROOKLYN
    BROOKLYN,NY11219     		    EDUCATIONAL SCHOLARSHIP 6,615
    BEIS MEDRESH OHR HACHAIM
    18 FORSHAY RD
    MONSEY,NY10952     		    SYNAGOGUE 4,000
    BEIS MEDRESH RUACH CHAIM
    AIRMONT
    AIRMONT,NY10952     		    EDUCATIONAL SCHOLARSHIP 1,800
    BETH MEDRASH GOVOHA OF ISRAEL
    793 MCDONALD AVENUE
    BROOKLYN,NY11218     		    EDUCATIONAL SCHOLARSHIP 18,000
    BIRTHRIGHT ISRAEL FOUNDATION
    711 3RD AVE 10TH FLOOR
    NEW YORK,NY10017     		    COMMUNITY SERVICES 500
    BNOS BINAH
    2201 E 23RD STREET
    BROOKLYN,NY11229     		    EDUCATIONAL SCHOLARSHIP 3,000
    BONEI OLAM
    54 BUTTELL AVE
    LAKEWOOD,NJ08701     		    COMMUNITY SERVICES 2,000
    CATCH CHARITY
    3011 W GRAND BLVD
    DETROIT,MI48202     		    COMMUNITY SERVICES 5,000
    CCHF
    2595 CENTRAL AVENUE
    MEMPHIS,TN38104     		    COMMUNITY SERVICES 500
    CENTER FOR KEHILLA GROWTH
    2301 W BIG BEAVER
    TROY,MI48084     		    COMMUNITY SERVICES 10,000
    CENTER FOR KEHILLA GROWTH
    2301 W BIG BEAVER
    TROY,MI48084     		    COMMUNITY SERVICES 66,000
    CHABAD OF NOVI
    40550 GRAND RIVER AVE
    NOVI,MI48375     		    COMMUNITY SERVICES 3,600
    CHAI FOREVER
    1221 MADISON AVE
    LAKEWOOD,NJ08701     		    COMMUNITY SERVICES 180
    CHARLES H WRIGHT MUSEUM OF AA HISTORY
    315 E WARREN AVE
    DETROIT,MI48201     		    COMMUNITY SERVICES 4,050
    CHASDEI BINYOMIN
    979 BENTON STREET
    WOODWAR,NY11598     		    COMMUNITY SERVICES 1,000
    CHASDEI DAVID
    BROOKLYN
    BROOKLYN,NY11249     		    COMMUNITY SERVICES 10,000
    CHASDEI DOVID
    BROOKLYN
    BROOKLYN,NY11249     		    COMMUNITY SERVICES 100
    CHASDEI SHALOM
    BROOKLYN
    BROOKLYN,NY11204     		    ASSISTANCE FOR NEEDY 500
    CHAVERIM
    24361 GREENFIELD RD 300
    SOUTHFIELD,MI48075     		    COMMUNITY SERVICES 4,000
    CHAZKEINU
    3402 HATTON RD
    PIKESVILLE,MD21208     		    COMMUNITY SERVICES 1,000
    CHOFETZ CHAIM HERITAGE FOUNDATION
    361 SPOOK ROCK RD
    SUFFERN,NY10901     		    COMMUNITY SERVICES 1,000
    CONG B'NAI ISRAEL - BETH YEHUDAH
    15400 W 10 MILE RD
    OAK PARK,MI48237     		    SYNAGOGUE 720
    CONG EMUNAS YISRAEL
    4310 16TH AVE
    BROOKLYN,NY11219     		    SYNAGOGUE 2,500
    CONG SFAT TEMIM
    1376 EAST 10TH STREET
    BROOKLYN,NY11230     		    SYNAGOGUE 1,000
    CONG BETH ARON
    950 QUEEN ANNE RD
    TEANECK,NJ07666     		    SYNAGOGUE 500
    CONG STOLIN KARLIN
    153 E 7TH STREET
    LAKEWOOD,NJ08701     		    SYNAGOGUE 1,000
    CONG YESHIVA GEDOLA OF SPRING VALLEY
    667 NEW HEMPSTEAD RD
    SPRING VALLEY,NY10977     		    EDUCATIONAL SCHOLARSHIP 18,000
    CONGREGATION AND YESHIVAS BEIS HILLEL
    984 HAVERSTRAW RD
    SUFFERN,NY10901     		    SYNAGOGUE 10,000
    CONGREGATION BAIS TEFILO
    409 EDWARD AVE
    WOODMERE,NY11598     		    SYNAGOGUE 1,000
    CONGREGATION BORO MINYAN
    3016 AVENUE L
    BROOKLYN,NY11210     		    SYNAGOGUE 5,000
    CONGREGATION LEV SIMCHA
    28 MAPLE TER
    MONSEY,NY10952     		    SYNAGOGUE 1,800
    CONGREGATION LOMDE TORAH
    1642 45TH STREET
    BROOKLYN,NY11204     		    SYNAGOGUE 3,600
    CONGREGATION SHOMREY EMUNAH
    25451 SOUTHFIELD RD
    SOUTHFIELD,MI48075     		    SYNAGOGUE 500
    DESTINY FOUNDATION
    564 MARC DRIVE
    LAKEWOOD,NJ08701     		    COMMUNITY SERVICES 15,000
    DETROIT RESOURCE CENTER
    1335 HILL ST
    ANN ARBOR,MI48104     		    COMMUNITY SERVICES 25,000
    DETROIT RESOURCE CENTER
    1335 HILL ST
    ANN ARBOR,MI48104     		    COMMUNITY SERVICES 30,000
    DOVID BEN NUCHIM
    14800 LINCOLN
    OAK PARK,MI48237     		    SYNAGOGUE 500
    DSO
    3711 WOODWARD AVE
    DETROIT,MI48201     		    COMMUNITY SERVICES 4,000
    EITZ CHAIM
    6045 N KEYSTONE AVE
    CHICAGO,IL60646     		    EDUCATIONAL SCHOLARSHIP 5,000
    EMUNAS YISROEL
    4310 16TH AVE
    BROOKLYN,NY11219     		    SYNAGOGUE 5,000
    FREE
    4030 WAKE FORREST ROAD STE 349
    RALEIGH,NC27609     		    COMMUNITY SERVICES 5,000
    FRIENDS OF THE IDF
    PO BOX 4224
    NEW YORK,NY10163     		    COMMUNITY SERVICES 10,000
    GATESHEAD KOLEL
    BROOKLYN
    BROOKLYN,NY11219     		    COMMUNITY SERVICES 500
    GILO CHARITY FUND
    14 INDEPENDENCE CT
    LAKEWOOD,NJ08701     		    COMMUNITY SERVICES 500
    HATZALAH
    13650 OAK PARK BLVD
    OAK PARK,MI48237     		    COMMUNITY SERVICES 15,000
    HEBREW MEMORIAL PARK
    26640 GREENFIELD RD
    OAK PARK,MI48237     		    COMMUNITY SERVICES 4,500
    HEBREW MEMORIALS
    26640 GREENFIELD RD
    OAK PARK,MI48237     		    COMMUNITY SERVICES 1,655
    HENRY FORD HEALTH SYSTEM
    3370 E JEFFERSON
    DETROIT,MI48207     		    COMMUNITY SERVICES 5,000
    HERITAGE RETRAH
    211 MAIN AVE 1
    PASSAIC,NJ07055     		    COMMUNITY SERVICES 1,000
    HERITAGE RETREATS
    211 MAIN AVE 1
    PASSAIC,NJ07055     		    COMMUNITY SERVICES 5,000
    HILLEL ACADEMY OF PITTSBURGH
    5685 BEACON STREET
    PITTSBURGH,PA15217     		    EDUCATIONAL SCHOLARSHIP 1,000
    HILLEL DAY SCHOOL
    32200 MIDDLEBELT RD
    FARMINGTON HILLS,MI48334     		    EDUCATIONAL SCHOLARSHIP 8,000
    HOLOCAUST MEMORIAL CENTER
    28123 ORCHARD LAKE RAOD F
    FARMINGTON HILLS,MI48334     		    COMMUNITY SERVICES 5,000
    JCSE
    8532 MARINA BAY DR
    TAMPA,FL33621     		    COMMUNITY SERVICES 5,000
    JDC
    PO BOX 4124
    NEW YORK,NY10163     		    COMMUNITY SERVICES 10,000
    JDRF
    24359 NORTHWESTERN HWY 125
    SOUTHFIELD,MI48075     		    COMMUNITY SERVICES 1,000
    JEM
    3910 CAUGHEY RD STE 210
    ERIE,PA16506     		    COMMUNITY SERVICES 1,000
    JEM
    3910 CAUGHEY RD STE 210
    ERIE,PA16506     		    COMMUNITY SERVICES 1,000
    JEWISH EXPERIENCE MADISON
    544 STATE STREET MADISON
    MADISON,WI53703     		    COMMUNITY SERVICES 3,728
    JEWISH FERNDALE
    1725 PINECREST DR FERNDALE
    FERNDALE,MI48220     		    COMMUNITY SERVICES 1,800
    JEWISH LEARNING CENTER
    36300 WOODWARD AVE
    BIRMINGHAM,MI48009     		    COMMUNITY SERVICES 1,000
    JEWISH RESOURCE CENTER
    1335 HILL ST
    ANN ARBOR,MI48104     		    COMMUNITY SERVICES 10,000
    JEWISH WISDOM FOUNDATION
    6735 TELEGRAPH RD
    LOOMFIELD HILLS,MI48301     		    COMMUNITY SERVICES 1,000
    KAMINETZ YESHIVA
    1904 AVENUE N
    BROOKLYN,NY11230     		    EDUCATIONAL SCHOLARSHIP 10,000
    KARLIN STOLIN
    153 E 7TH STREET
    LAKEWOOD,NJ08701     		    SYNAGOGUE 10,000
    KAV L' NOAR
    BROOKLYN
    BROOKLYN,NY11219     		    COMMUNITY SERVICES 10,000
    KEREN ORAH
    1339 52ND STREET
    BROOKLYN,NY11219     		    COMMUNITY SERVICES 500
    KEREN YISROEL
    650 9TH STREET
    LAKEWOOD,NJ08701     		    COMMUNITY SERVICES 1,000
    KHAL NACHLAS MOISHE
    2 KAKIAT LN
    SPRING VALLEY,NY10977     		    SYNAGOGUE 1,800
    KOLLEL INTERNATIONAL INC
    212 CENTRAL AVE
    LAKEWOOD,NJ08701     		    COMMUNITY SERVICES 20,000
    KOLLEL OHEL TORAH
    3635 W DEVON AVE
    CHICAGO,IL60659     		    COMMUNITY SERVICES 1,000
    KOLLEL TORAS CHAIM
    6766 108TH STREET
    FOREST HILLS,NY11375     		    COMMUNITY SERVICES 540
    KOLLEL YAD CHAIM MORDECHAI
    2480 S GREEN RD
    UNIVERSITY HEIGHTS,OH44122     		    COMMUNITY SERVICES 1,000
    LEV CHANA
    291 MEADOWVIEW AVENUE
    HEWLETT BAY PAR,NY11557     		    COMMUNITY SERVICES 1,000
    LINKS
    PO BOX 6042
    ATHENS,GA30604     		    COMMUNITY SERVICES 5,000
    LOM DEI TORAH
    1642 45TH STREET
    BROOKLYN,NY11204     		    COMMUNITY SERVICES 1,800
    LONG MEADOWBROOK
    BROOKLYN
    BROOKLYN,NY11219     		    COMMUNITY SERVICES 360
    LUBAVITCH CHEDER
    14000 W NINE MILE RD
    OAK PARK,NY48237     		    EDUCATIONAL SCHOLARSHIP 7,500
    MAJOR
    BROOKLYN
    BROOKLYN,NY11219     		    COMMUNITY SERVICES 1,000
    MAKE-A-WISH MICHIGAN
    7600 GRAND RIVER AVE
    BRIGHTON,MI48114     		    COMMUNITY SERVICES 500
    MAOR ISRAEL
    299 WEBSTER AVE
    BROOKLYN,NY11230     		    COMMUNITY SERVICES 360
    MAZKARET CHALFON
    BROOKLYN
    BROOKLYN,NY11219     		    COMMUNITY SERVICES 500
    MEANINGFUL MINUTE INC
    445 CENTRAL AVE
    CEDARHURST,NY11516     		    COMMUNITY SERVICES 5,000
    MEC FUND
    1341 EAST 5TH STREET
    BROOKLYN,NY11230     		    COMMUNITY SERVICES 1,000
    MERKAZ HATORAH KOLLEL
    9080 W PICO BLVD
    LOS ANGELES,CA90035     		    COMMUNITY SERVICES 10,000
    MESIVTA NEIMU HATORAH
    4398 CREST HEIGHTS RD
    BALTIMORE,MD21215     		    EDUCATIONAL SCHOLARSHIP 1,800
    MESIVTA YESHIVA RABBI CHAIM BERLIN
    1605 CONEY ISLAND
    BROOKLYN,NY11230     		    EDUCATIONAL SCHOLARSHIP 12,000
    MESIVTHA TIFERETH JERUSALEM
    145 E BROADWAY
    NEW YORK,NY10002     		    EDUCATIONAL SCHOLARSHIP 1,000
    MIKVATIKVA
    15116 W 10 MILE RD
    OAK PARK,MI48237     		    COMMUNITY SERVICES 1,000
    MODSOS CHASIDEI SQUARE
    105 HEYWARD STREET
    BROOKLYN,NY11206     		    EDUCATIONAL SCHOLARSHIP 500
    MPB MEMORIAL FUND
    AKRON
    AKRON,OH44223     		    COMMUNITY SERVICES 10,000
    NACHLES BAIS YAAKOV
    1 13TH ST
    LAKEWOOD,NJ08701     		    EDUCATIONAL SCHOLARSHIP 10,000
    NCSY
    16947 W 10 MILE RD
    SOUTHFIELD,MI48075     		    COMMUNITY SERVICES 3,600
    NCSY
    16947 W 10 MILE RD
    SOUTHFIELD,MI48075     		    COMMUNITY SERVICES 1,000
    NEFESH DOVID
    1712 AVENUE T
    BROOKLYN,NY11229     		    EDUCATIONAL SCHOLARSHIP 5,000
    NEFESH DOVID
    1712 AVENUE T
    BROOKLYN,NY11229     		    EDUCATIONAL SCHOLARSHIP 10,000
    NER ISRAEL RABBINICAL COLLEGE
    400 MT WILSON LN
    PIKESVILLE,MD21208     		    EDUCATIONAL SCHOLARSHIP 1,800
    NER ISRAEL RABBINICAL COLLEGE
    400 MT WILSON LN
    PIKESVILLE,MD21208     		    EDUCATIONAL SCHOLARSHIP 1,000
    NETUOT HAAROH
    BROOKLYN
    BROOKLYN,NY11219     		    COMMUNITY SERVICES 500
    OHEL MOED OF SHOMREY EMUNAH
    6191 FARMINGTON RD
    WEST BLOOMFIELD TWNP,MI48322     		    SYNAGOGUE 360
    OHR L'AMI
    SAN DIEGO
    SAN DIEGO,CA92121     		    COMMUNITY SERVICES 1,800
    OHR SAREACH
    26877 NORTHWESTERN HWY 308
    SOUTHFIELD,MI48033     		    EDUCATIONAL SCHOLARSHIP 1,000
    OHR SHALOM
    2512 THIRD AVENUE
    SANDIEGO,CA92103     		    SYNAGOGUE 500
    OHR SOMAYACH INTERNATIONAL
    26877 NORTHWESTERN HWY 308
    SOUTHFIELD,MI48033     		    EDUCATIONAL SCHOLARSHIP 1,800
    OHR SOMAYACH INTERNATIONAL
    26877 NORTHWESTERN HWY 308
    SOUTHFIELD,MI48033     		    EDUCATIONAL SCHOLARSHIP 1,000
    OPERATION OPEN CURTAIN
    230 5TH AVE
    NEW YORK,NY10001     		    COMMUNITY SERVICES 10,000
    ORAITA
    353 KINGSTON AVE 1
    BROOKLYN,NY11213     		    COMMUNITY SERVICES 11,500
    ORLANDO TORAH ACADEMY
    8651 COMMODITY CIR
    ORLANDO,FL32819     		    EDUCATIONAL SCHOLARSHIP 5,000
    ORT AMERICA
    6735 TELEGRAPH RD 350
    BLOOMFIELD TWP,MI48301     		    COMMUNITY SERVICES 5,000
    PELOTONIA
    450 W BROAD STREET
    COLUMBUS,OH43215     		    COMMUNITY SERVICES 10,000
    PNINIM OF AMERICA
    7 CABINFIELD CIR
    LAKEWOOD,NJ08701     		    COMMUNITY SERVICES 5,000
    PORTLAND KOLLEL
    6682 SW CAPITOL HWY
    PORTLAND,OR97219     		    COMMUNITY SERVICES 10,000
    PURIM PROJECT
    1 BRADLEY RD
    WOODBRIDGE,CT06525     		    COMMUNITY SERVICES 100
    RENEWAL
    200 VARICK STREET
    NEW YORK,NY10014     		    COMMUNITY SERVICES 10,000
    ROFEH CHOLIM CANCER SOCIETY
    803 BEDFORD AVE
    BROOKLYN,NY11205     		    COMMUNITY SERVICES 10,000
    SAF
    2121 K STREET NW SUITE 315
    WASHINGTON,DC20037     		    COMMUNITY SERVICES 500
    SAR SHALOM
    2510 W 4TH STREET
    MANSFIELD,OH44906     		    SYNAGOGUE 500
    SHARRE ZEDEK HOSPITAL
    55 W 39TH STREET
    NEW YORK,NY10018     		    COMMUNITY SERVICES 10,000
    SHIR BAMIDBAR INC
    26140 HARDING
    OAK PARK,MI48237     		    COMMUNITY SERVICES 5,000
    SHLOMO TOBIAS
    BROOKLYN
    BROOKLYN,NY11219     		    COMMUNITY SERVICES 360
    SIMCHAS YOM TOV
    BROOKLYN
    BROOKLYN,NY11219     		    COMMUNITY SERVICES 500
    SLOBODKA YESHIVA
    1339 46TH STREET
    BROOKLYN,NY11219     		    EDUCATIONAL SCHOLARSHIP 18,000
    SOUTHWEST SOLUTIONS
    5716 MICHIGAN AVENUE SUITE 3000
    DETROIT,MI48210     		    COMMUNITY SERVICES 10,000
    TALMUDICAL YESHIVA OF PHILADELPHIA
    6063 DREXEL RD
    PHILADELPHIA,PA19131     		    EDUCATIONAL SCHOLARSHIP 5,000
    TAT
    6063 DREXEL RD
    PHILADELPHIA,PA19131     		    ASSISTANCE FOR NEEDY 3,600
    TELSHE YESHIVA
    3535 W FOSTER AVE
    CHICAGO,IL60625     		    EDUCATIONAL SCHOLARSHIP 1,000
    TEMPLE SHIR SHALOM
    3999 WALNUT LAKE RD
    WEST BLOOMFIELD TWNP,MI48323     		    SYNAGOGUE 1,000
    TEP
    25991 MARLOWE PLACE
    OAK PARK,MI48237     		    ASSISTANCE FOR NEEDY 1,500
    TEP
    25991 MARLOWE PLACE
    OAK PARK,MI48237     		    ASSISTANCE FOR NEEDY 2,500
    TEP
    25991 MARLOWE PLACE
    OAK PARK,MI48237     		    ASSISTANCE FOR NEEDY 4,000
    TEP
    25991 MARLOWE PLACE
    OAK PARK,MI48237     		    ASSISTANCE FOR NEEDY 5,000
    TEP
    25991 MARLOWE PLACE
    OAK PARK,MI48237     		    ASSISTANCE FOR NEEDY 180
    TEP
    25991 MARLOWE PLACE
    OAK PARK,MI48237     		    ASSISTANCE FOR NEEDY 2,000
    TEP
    25991 MARLOWE PLACE
    OAK PARK,MI48237     		    ASSISTANCE FOR NEEDY 2,000
    TEP
    25991 MARLOWE PLACE
    OAK PARK,MI48237     		    ASSISTANCE FOR NEEDY 7,000
    TEP
    25991 MARLOWE PLACE
    OAK PARK,MI48237     		    ASSISTANCE FOR NEEDY 3,000
    TEP
    25991 MARLOWE PLACE
    OAK PARK,MI48237     		    ASSISTANCE FOR NEEDY 2,000
    TEP
    25991 MARLOWE PLACE
    OAK PARK,MI48237     		    ASSISTANCE FOR NEEDY 2,000
    TEP
    25991 MARLOWE PLACE
    OAK PARK,MI48237     		    ASSISTANCE FOR NEEDY 5,000
    THE AFIKIM FOUNDATION
    111 JOHN STREET 1720
    NEW YORK,NY10038     		    COMMUNITY SERVICES 5,000
    THE ALEPH INSTITUTE
    543 MAPLE STREET SUITE 1
    BROOKLYN,NY11225     		    COMMUNITY SERVICES 1,000
    THE JEWISH EXPERIENCE
    399 S MONACO PKWY
    DENVER,CO80224     		    COMMUNITY SERVICES 3,600
    TORAH ORE SEMINARY INC
    3006 AVENUE M 1B
    BROOKLYN,NY11210     		    EDUCATIONAL SCHOLARSHIP 5,000
    TORAH SCHOOLS FOR ISRAEL
    1607 45TH STREET
    BROOKLYN,NY11204     		    EDUCATIONAL SCHOLARSHIP 500
    TORAH SCHOOLS FOR ISRAEL
    1607 45TH STREET
    BROOKLYN,NY11204     		    EDUCATIONAL SCHOLARSHIP 500
    TORAS CHAIM
    14641 BALFOUR
    OAK PARK,MI48237     		    SYNAGOGUE 1,000
    UNITED INSTITUTE OF GARLIN STULIN
    BROOKLYN
    BROOKLYN,NY11219     		    COMMUNITY SERVICES 2,500
    YAD LACHIM
    4018 18TH AVENUE
    BROOKLYN,NY11218     		    COMMUNITY SERVICES 500
    YAD YISROEL
    BROOKLYN
    BROOKLYN,NY11219     		    COMMUNITY SERVICES 10,000
    YESHIVA BETH MOSHE
    930 HICKORY STREET
    SCRANTON,PA18505     		    EDUCATIONAL SCHOLARSHIP 1,000
    YESHIVA BETH YEHUDAH
    15756 W LINCOLN DR
    SOUTHFIELD,MI48076     		    EDUCATIONAL SCHOLARSHIP 500
    YESHIVA BETH YEHUDAH
    15756 W LINCOLN DR
    SOUTHFIELD,MI48076     		    EDUCATIONAL SCHOLARSHIP 500
    YESHIVA BETH YEHUDAH
    15756 W LINCOLN DR
    SOUTHFIELD,MI48076     		    EDUCATIONAL SCHOLARSHIP 130,000
    YESHIVA BETH YEHUDAH
    15756 W LINCOLN DR
    SOUTHFIELD,MI48076     		    EDUCATIONAL SCHOLARSHIP 144,330
    YESHIVA BETH YEHUDAH
    15756 W LINCOLN DR
    SOUTHFIELD,MI48076     		    EDUCATIONAL SCHOLARSHIP 100,000
    YESHIVA BETH YEHUDAH
    15756 W LINCOLN DR
    SOUTHFIELD,MI48076     		    EDUCATIONAL SCHOLARSHIP 42,281
    YESHIVA BETH YEHUDAH
    15756 W LINCOLN DR
    SOUTHFIELD,MI48076     		    EDUCATIONAL SCHOLARSHIP 25,000
    YESHIVA BETH YEHUDAH
    15756 W LINCOLN DR
    SOUTHFIELD,MI48076     		    EDUCATIONAL SCHOLARSHIP 5,000
    YESHIVA BETH YEHUDAH
    15756 W LINCOLN DR
    SOUTHFIELD,MI48076     		    EDUCATIONAL SCHOLARSHIP 10,000
    YESHIVA BETH YESHIVA
    15756 W LINCOLN DR
    SOUTHFIELD,MI48076     		    EDUCATIONAL SCHOLARSHIP 13,400
    YESHIVA CHOFETZ CHAIM
    76-01 147TH STREET
    FLUSHING,NY11367     		    EDUCATIONAL SCHOLARSHIP 5,000
    YESHIVA GEDOLAH LOAN FUND
    24600 GREENFIELD
    OAK PARK,MI48237     		    COMMUNITY SERVICES 7,000
    YESHIVA DERECH HATORAH
    1508 WARRENSVILLE CENTER ROAD
    CLEVELAND HEIGHTS,OH44121     		    EDUCATIONAL SCHOLARSHIP 500
    YESHIVA ELEMENTARY SCHOOL (YES)
    5115 W KEEFE AVE
    MILWAUKEE,WI53216     		    EDUCATIONAL SCHOLARSHIP 1,000
    YESHIVA GEDOLA AMUDEI OHR
    15 WINDEREMERE STREET
    LAKEWOOD,NJ08701     		    EDUCATIONAL SCHOLARSHIP 10,000
    YESHIVA GEDOLA AMUDEI OHR
    15 WINDEREMERE STREET
    LAKEWOOD,NJ08701     		    EDUCATIONAL SCHOLARSHIP 10,000
    YESHIVA GEDOLA OF GREATER DETROIT
    24600 GREENFIELD
    OAK PARK,MI48237     		    EDUCATIONAL SCHOLARSHIP 23,000
    YESHIVA GEDOLA OF SOUTH MONSEY
    260 SADDLE RIVER RD
    AIRMONT,MI10853     		    EDUCATIONAL SCHOLARSHIP 600
    YESHIVA GEDOLAH OF CLIFFWOOD
    200 CENTER ST
    KEYPORT,NJ07735     		    EDUCATIONAL SCHOLARSHIP 1,000
    YESHIVA GEDOLAH OF CLIFFWOOD
    200 CENTER ST
    KEYPORT,NJ07735     		    EDUCATIONAL SCHOLARSHIP 1,000
    YESHIVA GEDOLAH OF CLIFFWOOD
    200 CENTER ST
    KEYPORT,NJ07735     		    EDUCATIONAL SCHOLARSHIP 20,000
    YESHIVA HAKAYITZ OF DETROIT
    FAIRFAX
    SOUTHFIELD,MI48075     		    COMMUNITY SERVICES 5,000
    YESHIVA KARLIN STOLIN
    153 E 7TH STREET
    LAKEWOOD,NJ08701     		    SYNAGOGUE 1,800
    YESHIVA KNESSES BAIS AARON
    1951 NEW CENTRAL AVE
    LAKEWOOD,NJ08701     		    EDUCATIONAL SCHOLARSHIP 5,000
    YESHIVA NETZACH ISRAEL
    25 LIBERTY DRIVE
    LAKEWOOD,NJ08701     		    EDUCATIONAL SCHOLARSHIP 10,000
    YESHIVA OF CALABASAS
    25115 MUREAU RD
    HIDDEN HILLS,CA91302     		    EDUCATIONAL SCHOLARSHIP 5,000
    YESHIVA OF GREATER WASHINGTON
    1216 ARCOLA AVE
    SILVER SPRING,MD20902     		    EDUCATIONAL SCHOLARSHIP 10,000
    YESHIVA OHR TORAH
    4615 14TH AVE
    BROOKLYN,MI11219     		    EDUCATIONAL SCHOLARSHIP 5,000
    YESHIVA TIFERES YISROEL
    1271 E 35TH STREET
    BROOKLYN,MI11210     		    EDUCATIONAL SCHOLARSHIP 20,000
    YESHIVA TORAS CHAIM
    1555 STUART STREET
    DENVER,CO80204     		    EDUCATIONAL SCHOLARSHIP 5,000
    YESHIVAS EMEK HATORAH
    395 KENT RD
    HOWELL TWONSHIP,NJ07731     		    EDUCATIONAL SCHOLARSHIP 600
    YGOC
    42 NOE STREET
    CARTERET,NJ07008     		    EDUCATIONAL SCHOLARSHIP 1,800
    YOUNG ISRAEL OF OAK PARK
    15140 W 10 MILE RD
    OAK PARK,MI48237     		    SYNAGOGUE 1,215
    YOUNG ISRAEL OF OAK PARK
    15140 W 10 MILE RD
    OAK PARK,MI48237     		    SYNAGOGUE 1,300
    YTA
    BROOKLYN
    BROOKLYN,MI11219     		    EDUCATIONAL SCHOLARSHIP 1,000
    Total .................................bullet 3a 1,465,714
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 12
    Part XV-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments ....          
    3 Interest on savings and temporary cash
    investments ...........     		    01 42  
    4 Dividends and interest from securities ....          
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income .....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		         
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e) .. 0 42 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    42
    (See worksheet in line 13 instructions to verify calculations.)
    Part XV-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 13
    Part XVI
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below?
    See instructions.
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2021)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors

    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
    OMB No. 1545-0047
    2021
    Name of the organization
    AHAVAS AVRAHAM FOUNDATION
     
    Employer identification number

    46-2028020
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ






    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......... Arrow Bullet $  
    Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
    or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990) (2021)
    Schedule B (Form 990) (2021) Page 2
    Name of organization
    AHAVAS AVRAHAM FOUNDATION
          		Employer identification number
    46-2028020
    Part I
    Contributors
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
    G TORGOW
    333 W FORT STREET
     
    DETROIT, MI48226

    		$ 1,100,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
    20110 WOODWARD ASSOCIATES
     
    PO BOX 31-0737
     
    DETROIT, MI48231

    		$ 122,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    3
    2310 ASSOCIATES
     
    PO BOX 31-0737
     
    DETROIT, MI48231

    		$ 45,780


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    4
    900 ASSOCIATES
     
    PO BOX 31-0737
     
    DETROIT, MI48231

    		$ 77,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    5
    2326 CASS ASSOCIATES
     
    PO BOX 31-0737
     
    DETROIT, MI48231

    		$ 40,209


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990) (2021)
    Schedule B (Form 990) (2021)
    Page 3
    Name of organization
    AHAVAS AVRAHAM FOUNDATION
          		Employer identification number

    46-2028020
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990) (2021)
    Schedule B (Form 990) (2021)
    Page 4
    Name of organization
    AHAVAS AVRAHAM FOUNDATION
          		Employer identification number

    46-2028020
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990) (2021)
    Additional Data


    Software ID:  
    Software Version:  

    TY 2021 OtherExpensesSchedule
    Name:
    AHAVAS AVRAHAM FOUNDATION
    EIN:
    46-2028020
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    OFFICE EXPENSE 115 0 0 0


    TY 2021 SubstantialContributorsSch
    Name:
    AHAVAS AVRAHAM FOUNDATION
    EIN:
    46-2028020
    Name Address
    GARY TORGOW 333 W FORT STREET
    DETROIT,MI48226