Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
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 right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$155,643
J 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) 984,633
2 Check right arrow.............
3 Interest on savings and temporary cash investments 133 133  
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........ 984,766 133 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)....... 628 0 0 0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 628 0 0 0
25 Contributions, gifts, grants paid....... 1,814,080 1,814,080
26 Total expenses and disbursements. Add lines 24 and 25 1,814,708 0 0 1,814,080
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -829,942
b Net investment income (if negative, enter -0-) 133
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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............. 985,585 155,643 155,643
2 Savings and temporary cash investments.........      
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
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 right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 985,585 155,643 155,643
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 right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 985,585 155,643
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
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)..... 985,585 155,643
30 Total liabilities and net assets/fund balances (see instructions). 985,585 155,643
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
985,585
2
Enter amount from Part I, line 27a .....................
2
-829,942
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
155,643
5
Decreases not included in line 2 (itemize) right arrow
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
155,643
Form 990-PF (2023)
Form 990-PF (2023)
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  
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 right arrow 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) 1 2
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 2
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 2
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 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.......right arrow 9 2
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
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. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 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:
round bullet By language in the governing instrument, or
round bullet 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)
right arrow
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 2023 or the taxable year beginning in 2023? 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
List of Attached Documents:
// Content
...............................
10
Yes
 
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 addressright arrowN/A
14
The books are in care ofright arrowBEN WAYNTRAUB Telephone no.right arrow (313) 963-1212

Located atright arrow333 W FORT STREET STE 13XXDETROITMI ZIP+4right arrow48226
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, 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 right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
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
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
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 2023? .............
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
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
Organizations relying on a current notice regarding disaster assistance check .........right arrow
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...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
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.............right arrow0
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.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
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
449,904
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
449,904
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
449,904
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
6,749
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
443,155
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
22,158
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
22,158
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
2
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
2
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
22,156
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
22,156
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
22,156
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
1,814,080
b
Program-related investments—total from Part VIII-B..................
1b
0
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
1,814,080
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus
(b)
Years prior to 2022
(c)
2022
(d)
2023
1 Distributable amount for 2023 from Part X, line 7 22,156
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 985,455
b From 2019...... 1,112,688
c From 2020...... 724,788
d From 2021...... 1,450,390
e From 2022...... 3,359,035
f Total of lines 3a through e ........ 7,632,356
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 1,814,080
a Applied to 2022, 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 2023 distributable amount..... 22,156
e Remaining amount distributed out of corpus 1,791,924
5 Excess distributions carryover applied to 2023. 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 9,424,280
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 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions .............
0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 ..........
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 2018 not
applied on line 5 or line 7 (see instructions) ...
985,455
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ......
8,438,825
10 Analysis of line 9:
a Excess from 2019.... 1,112,688
b Excess from 2020.... 724,788
c Excess from 2021.... 1,450,390
d Excess from 2022.... 3,359,035
e Excess from 2023.... 1,791,924
Form 990-PF (2023)
Form 990-PF (2023)
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 2023, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed ..........
Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
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 right arrow
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 (2023)
Form 990-PF (2023)
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 2,500

AGUDATH ISRAEL OF BORO PARK

4911 16TH AVE
BROOKLYN,NY11204
    SYNAGOGUE 10,000

AHAVAS TORAH

1425 RHAWN STREET
PHILADELPHIA,PA19111
    SYNAGOGUE 1,000

AISH HATORAH

313 W 83RD ST
NEW YORK,NY10024
    COMMUNITY SERVICES 6,000

AISH HATORAH DETROIT

25725 COOLIDGE HWY
OAK PARK,MI48237
    COMMUNITY SERVICES 5,000

AMERICAN FRIENDS OF NESIVOS HATORAH

10 WAVERLY PL
MONSEY,NY10952
    COMMUNITY SERVICES 1,000

ARACHIM

5014 16TH AVE
BROOKLYN,NY11204
    COMMUNITY SERVICES 1,000

BAIS BROCHO

4314 10 AVE
BROOKLYN,NY11219
    COMMUNITY SERVICES 10,000

BAIS CHABAD

5595 W MAPLE RD
WEST BLOOMFIELD,MI48322
    SYNAGOGUE 500

BAIS YAAKOV TWIN CITIES

4509 MINNETONKA BLVD
MINNEAPOLIS,MN55416
    EDUCATIONAL SCHOLARSHIP 1,800

BARRY UNIVERSITY

11300 NW 2ND AVE
MIAMI SHORES,FL33168
    EDUCATIONAL SCHOLARSHIP 16,290

BETH MEDRASH GOVOHA

617 6TH ST
LAKEWOOD,NJ08701
    EDUCATIONAL SCHOLARSHIP 18,000

BETH MEDROSH GOVOHA OF ISRAEL

793 MCDONALD AVENUE
BROOKLYN,NY11218
    EDUCATIONAL SCHOLARSHIP 18,000

BMG OF ISRAEL - LAKEWOOD

793 MCDONALD AVENUE
BROOKLYN,NY11218
    EDUCATIONAL SCHOLARSHIP 5,000

B'NAI SHALOM DAY SCHOOL

804 WINVIEW DR A
GREENSBORO,NC27410
    EDUCATIONAL SCHOLARSHIP 5,000

CAMP MATEAV

17585 MCKENZIE ST
CASSOPOLIS,MI49031
    COMMUNITY SERVICES 1,000

CARE HOUSE OF OAKLAND COUNTY

44765 WOODWARD AVE
PONTIAC,MI48341
    COMMUNITY SERVICES 5,000

CBJ CHARITY ACCOUNT

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 2,000

CCK

6506 N CALIFORNIA AVE
CHICAGO,IL60645
    COMMUNITY SERVICES 500

CENTER FOR BRAINHEALTH

2200 W MOCKINGBIRD LN
DALLAS,TX75235
    COMMUNITY SERVICES 18,000

CENTER FOR KEHILLA GROWTH

PO BOX 31-0737
DETROIT,MI48231
    COMMUNITY SERVICES 28,331

CENTER FOR KEHILLA GROWTH

PO BOX 31-0737
DETROIT,MI48231
    COMMUNITY SERVICES 45,000

CENTER FOR KEHILLA GROWTH

PO BOX 31-0737
DETROIT,MI48231
    COMMUNITY SERVICES 5,000

CENTRAL EAST NCSY

PO BOX 31-0737
DETROIT,MI48231
    COMMUNITY SERVICES 1,000

CHABAD LUBAVITCH OF MONTANA

1610 ELLIS ST UNIT 2B
BOZEMAN,MT59715
    COMMUNITY SERVICES 3,600

CHABAD OF SOUTH ORLANDO

7347 W SAND LAKE URD
ORLANDO,FL32819
    COMMUNITY SERVICES 3,600

CHAYA MUSHKA HIGH SCHOOL

27 S MONSEY RD
AIRMONT,NY10952
    EDUCATIONAL SCHOLARSHIP 10,000

CHAZKEINU

3402 HATTON RD
PIKESVILLE,MD21208
    COMMUNITY SERVICES 500

CHOFETZ CHAIM HERITAGE FOUNDATION

361 SPOOK ROCK RD
SUFFERN,NY10901
    COMMUNITY SERVICES 20,000

CONG DOVID BEN NUCHIM

14800 LINCOLN
OAK PARK,MI48237
    SYNAGOGUE 700

CONG KNESSES BAIS AARON

36 ADAMS ST
LAKEWOOD,NJ08701
    SYNAGOGUE 5,000

CONGREGATION AHAVAS CHESED & TORAH

684 9TH ST
LAKEWOOD,NJ08701
    SYNAGOGUE 10,000

CONGREGATION ANSHEI FALLSBURG

84 LAUREL PARK RD
FALLSBURG,NY12733
    COMMUNITY SERVICES 10,000

CONGREGATION BME

LAKEWOOD
LAKEWOOD,NJ08701
    SYNAGOGUE 500

CONGREGATION MHCD

653 6TH ST
LAKEWOOD,NJ08701
    SYNAGOGUE 1,800

CONGREGATION MORDY'S SHTEIBEL

15 DELAWARE TRAIL
LAKEWOOD,NJ08701
    SYNAGOGUE 15,000

CONGREGATION TIFERES TZVI

26 COLUMBIA AVE
CEDARHURST,NY11516
    SYNAGOGUE 5,000

CONGREGATION TIFERES YAAHOV

6 SHOSHANA DR
LAKEWOOD,NJ08701
    SYNAGOGUE 180

CONGREGATION TIFERES YAAHOV

6 SHOSHANA DR
LAKEWOOD,NJ08701
    SYNAGOGUE 500

CONGREGATION UHRLE STECT

LAKEWOOD
LAKEWOOD,NJ08701
    SYNAGOGUE 1,000

DARCHEI NOAM

17140 PENNSYLVANIE STREET
SOUTHFIELD,MI48075
    COMMUNITY SERVICES 1,000

DARCHEI NOAM

17140 PENNSYLVANIE STREET
SOUTHFIELD,MI48075
    COMMUNITY SERVICES 54

DETROIT CHESED

30555 SOUTHFIELD RD
SOUTHFIELD,MI48076
    COMMUNITY SERVICES 25,000

DETROIT CLOSED

30555 SOUTHFIELD RD
SOUTHFIELD,MI48076
    COMMUNITY SERVICES 180

DETROIT CLOSED

30555 SOUTHFIELD RD
SOUTHFIELD,MI48076
    COMMUNITY SERVICES 180

DETROIT FRIENDS OF BONEI OLAM

54 BUTTELL AVE
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 2,000

DETROIT PUBLIC SAFETY FOUNDATION

1301 3RD AVE
DETROIT,MI48226
    COMMUNITY SERVICES 5,000

DETROIT RESOURCE CENTER

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    COMMUNITY SERVICES 2,900

DETROIT RESOURCE CENTER

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    COMMUNITY SERVICES 1,000

DETROIT RESOURCE CENTER

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    COMMUNITY SERVICES 3,000

DETROIT SHIDDUCH INITATIVE

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    COMMUNITY SERVICES 18,000

EIN OD MILVADO

1014 E 10TH STREET
BROOKLYN,NY11230
    COMMUNITY SERVICES 500

EMUNAS YISROEL

4310 16TH AVE
BROOKLYN,NY11219
    SYNAGOGUE 5,000

EMUNAS YISROEL

4310 16TH AVE
BROOKLYN,NY11219
    SYNAGOGUE 5,000

ESHOL FUND

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 180

ESHOL FUND

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 1,000

ESRAS TORAH

11 N AIRMONT RD SUITE 4
SUFFERN,NY10901
    COMMUNITY SERVICES 1,000

FARBER HEBREW DAY SCHOOL

21100 W 12 MILE RD
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 1,000

FARBER HEBREW DAY SCHOOL

21100 W 12 MILE RD
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 5,000

FRIENDS OF AHOVAT SHOLOM

8 MAPLE TER
MONSEY,NY10952
    COMMUNITY SERVICES 18,000

FRIENDS OF THE IDF

PO BOX 4224
NEW YORK,NY10163
    COMMUNITY SERVICES 2,500

GEMACH HARABONIM

2911 W COYLE AVE
CHICAGO,IL60645
    COMMUNITY SERVICES 1,000

GREEN ROAD SYNAGOGUE

2437 S GREEN RD
BEACHWOOD,OH44122
    SYNAGOGUE 10,000

GUARD YOUR EYES

4403 15TH AVE 305
BROOKLYN,NY11219
    COMMUNITY SERVICES 10,000

HILLEL DAY SCHOOL

32200 MIDDLEBELT RD
FARMINGTON HILLS,MI48334
    EDUCATIONAL SCHOLARSHIP 10,000

JAFINA

633 3RD AVE 21ST FLOOR
NEW YORK,NY10017
    COMMUNITY SERVICES 10,000

JEWISH LEARNING CENTER

36300 WOODWARD AVE
BIRMINGHAM,MI48009
    COMMUNITY SERVICES 1,000

JLF TEXAS INC

7814 WOLFIELD LN
HOUSTON,TX77071
    COMMUNITY SERVICES 10,000

JRC

1335 HILL ST
ANN ARBOR,MI48104
    COMMUNITY SERVICES 10,000

KAV L' NOAR

BROOKLYN
BROOKLYN,NY11219
    COMMUNITY SERVICES 10,000

KEREN L'TOROH

15618 GEORGE WASHINGTON DR
SOUTHFIELD,MI48075
    COMMUNITY SERVICES 180

KEREN L'TOROH

15618 GEORGE WASHINGTON DR
SOUTHFIELD,MI48075
    COMMUNITY SERVICES 180

KEREN L'TOROH

15618 GEORGE WASHINGTON DR
SOUTHFIELD,MI48075
    COMMUNITY SERVICES 180

KEREN L'TOROH

15618 GEORGE WASHINGTON DR
SOUTHFIELD,MI48075
    COMMUNITY SERVICES 360

KEREN SHLOMO

BROOKLYN
BROOKLYN,NY11219
    COMMUNITY SERVICES 500

KEREN SIMCHA YESHVA

BROOKLYN
BROOKLYN,NY11219
    EDUCATIONAL SCHOLARSHIP 100

KEREN SIMCHA YESHVA

BROOKLYN
BROOKLYN,NY11219
    EDUCATIONAL SCHOLARSHIP 100

KHAL PENI PINCHVI

LAKEWOOD
LAKEWOOD,NJ08701
    SYNAGOGUE 1,000

KHAL RINA U TOHPILLA

25651 COOLIDGE
OAK PARK,MI48237
    SYNAGOGUE 1,000

KIC FUND

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 5,000

KOLBL TIFESRES AVOS

445 ALBERT AVE
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 180

KOLLEL AVRECHEIM

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 1,000

KOLLEL JEWISH LEARNING CENTER

5808 BEACON ST
PITTSBURGH,PA15217
    COMMUNITY SERVICES 360

KOLLEL TORAS MISHPAT

750 CHESTNUT RD UNIT 101
SPRING VALLEY,NY10977
    COMMUNITY SERVICES 15,000

KOLLEL YCM

2480 S GREEN RD
UNIVERSITY HEIGHTS,OH44122
    COMMUNITY SERVICES 1,000

KOLLEL ZICHRON ESTHER

43 EASTBOURNE DR
CHESTNUT RIDGE,NY10977
    COMMUNITY SERVICES 360

KSY

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 500

LEV CHANA

132 SPRUCE STREET
CEDARHURST,NY11516
    COMMUNITY SERVICES 5,000

LINKS-SHLOMIE'S CLUB

1579 50TH STREET
BROOKLYN,NY11219
    COMMUNITY SERVICES 5,000

LIVING WATERS CHURCH

26505 WEST CHICAGO
REDFORD,MI48239
    COMMUNITY SERVICES 1,000

LUBAVITCH CHEDER

14100 W 9 MILE ROAD
OAK PARK,MI48237
    COMMUNITY SERVICES 10,000

MATAN B'SETER

15699 JEANETTE
SOUTHFIELD,MI48075
    COMMUNITY SERVICES 10,000

MB FUND

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 360

MEC FUND

1341 EAST 5TH STREET
BROOKLYN,NY11230
    COMMUNITY SERVICES 1,000

MEI HADAAS

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 10,000

MERKAZ HA TORAH BEL HARBOR

505 BEACH 129TH STREET
ROCKAWAY,NY11694
    COMMUNITY SERVICES 360

MESIVTA OF GREATER LOS ANGELES

25115 MUREAU RD
HIDDEN HILLS,CA91302
    EDUCATIONAL SCHOLARSHIP 5,000

MESIVTA OF LONG BEACH

205 W BEECH ST
LONG BEACH,NY11561
    EDUCATIONAL SCHOLARSHIP 10,000

MESIVTHA OF WEST BLOOMFIELD

4200 WALNUT LAKE
WEST BLOOMFIELD,MI48323
    EDUCATIONAL SCHOLARSHIP 1,000

MESIVTHA TIFERETH JERUSALEM

145 E BROADWAY
NEW YORK,NY10002
    EDUCATIONAL SCHOLARSHIP 1,000

MESIVTHA TIFERETH JERUSALEM

145 E BROADWAY
NEW YORK,NY10002
    EDUCATIONAL SCHOLARSHIP 10,000

MIDWEST INDEPENDENT RETAILERS FOUNDATION

5779 WEST MAPLE RD
WEST BLOOMFIELD,MI48322
    COMMUNITY SERVICES 5,000

MIKVEH ISRAEL INC

15116 W 10 MILE ROAD
OAK PARK,MI48237
    EDUCATIONAL SCHOLARSHIP 1,000

MINNEAPOLIS COMMUNITY KOLLEL

2930 INGLEWOOD AVE S
MINNEAPOLIS,MN55416
    COMMUNITY SERVICES 10,000

MIRIAM' WELL

PO BOX 31-0737
DETROIT,MI48231
    COMMUNITY SERVICES 10,000

MIRIAM' WELL

PO BOX 31-0737
DETROIT,MI48231
    COMMUNITY SERVICES 10,000

MISHAN YOSEL

PO BOX 31-0737
DETROIT,MI48231
    COMMUNITY SERVICES 360

MOSDOS CHASIDEI SQUARE TYY

1373 43RD ST
BROOKLYN,NY11219
    COMMUNITY SERVICES 500

MPB MEMORIAL FUND

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 20,000

NB FUND

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 500

NE'EMAN FOUNDATION USA

867 BOYLSTON ST 5TH FLOOR
BOSTON,MA02116
    COMMUNITY SERVICES 2,500

NEFESH DOVID

1712 AVENUE T
BROOKLYN,NY11229
    COMMUNITY SERVICES 10,000

NEIMUS HATORAH

4398 CREST HEIGHTS RD
BALTIMORE,MD21215
    COMMUNITY SERVICES 500

NER ISRAEL RABBINICAL COLLEGE

400 MT WILSON LN
PIKESVILLE,MD21208
    EDUCATIONAL SCHOLARSHIP 1,800

OAK PARK YOUTH ASSISTANCE

22180 PARKLAWN ST
OAK PARK,MI48237
    COMMUNITY SERVICES 1,000

OAKLAND TOGETHER

1200 N TELEGRAPH ROAD
PONTIAC,MI48341
    COMMUNITY SERVICES 5,000

OHR SOMAYACH INTERNATIONAL

1399 CONEY ISLAND AVE
BROOKLYN,NY11229
    COMMUNITY SERVICES 1,000

OLAMI LAUNCH

111 JOHN ST SUITE 1720
NEW YORK,NY10038
    COMMUNITY SERVICES 10,000

ONYX CULTURAL & EDUCATIONAL FOUNDATION

6166 PALOMINO CT
WEST BLOOMFIELD,MI48322
    COMMUNITY SERVICES 10,000

ORT

6735 TELEGRAPH RD 350
BLOOMFIELD TWP,MI48301
    COMMUNITY SERVICES 5,000

OU PRESS

40 RECTOR ST 4TH FLOOR
NEW YORK,NY10006
    COMMUNITY SERVICES 2,500

PARTNERS CLEVELAND

14455 E CARROLL BLVD
UNIVERSITY HEIGHTS,OH44118
    COMMUNITY SERVICES 1,000

PELOTONIA

450 W BROAD STREET
COLUMBUS,OH43215
    COMMUNITY SERVICES 10,000

PHILADELPHIA MIKVAH ASSOCIATION

7525 LORETTO AVE
PHILADELPHIA,PA19111
    COMMUNITY SERVICES 5,000

PNINIM OF AMERICA

7 CABINFIELD CIRCLE
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 6,000

PORTLAND KOLLEL

6682 SW CAPITOL HWY
PORTLAND,OR97219
    COMMUNITY SERVICES 1,800

PURIM FOR CHAI

151 WEST 30TH STREET
NEW YORK,NY10001
    COMMUNITY SERVICES 500

RAMAILIS YESHIVAT NETZACH YISRAEL

25 LIBERTY DRIVE
LAKEWOOD,NJ08701
    EDUCATIONAL SCHOLARSHIP 10,000

RAMOT TORAH SCHOOLS

2229 85TH ST
BROOKLYN,NY11214
    COMMUNITY SERVICES 100

REFUAH RESOURCES

5904 13TH AVE
BROOKLYN,NY11219
    COMMUNITY SERVICES 3,600

RENEWAL OF LIFE

4721 NEW UTRECHT AVE
BROOKLYN,NY11219
    COMMUNITY SERVICES 5,000

SHOR YOSHUV INSTITUTE

1 CEDARLAWN AVE
LAWRENCE,NY11559
    EDUCATIONAL SCHOLARSHIP 10,000

SLABODKA YESHIVA

169 PARKVILLE AVE
BROOKLYN,NY11230
    EDUCATIONAL SCHOLARSHIP 25,000

ST JUDES HOSPITAL

2000 TOWN CENTER SUITE 1730
SOUTHFIELD,MI48075
    COMMUNITY SERVICES 1,000

TALMUDICAL YESHIVA OF PHILADELPHIA

6063 DREXEL RD
PHILADELPHIA,PA19131
    COMMUNITY SERVICES 10,000

TAT

6063 DREXEL RD
PHILADELPHIA,PA19131
    COMMUNITY SERVICES 6,000

TEFERES AVOS

445 ALBERT AVENUE
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 360

TEP

25991 MARLOWE PLACE
OAK PARK,MI48237
    ASSISTANCE FOR NEEDY 1,000

TEP

25991 MARLOWE PLACE
OAK PARK,MI48237
    ASSISTANCE FOR NEEDY 180

TEP

25991 MARLOWE PLACE
OAK PARK,MI48237
    ASSISTANCE FOR NEEDY 360

TEP

25991 MARLOWE PLACE
OAK PARK,MI48237
    ASSISTANCE FOR NEEDY 500

TEP

25991 MARLOWE PLACE
OAK PARK,MI48237
    ASSISTANCE FOR NEEDY 500

TEP

25991 MARLOWE PLACE
OAK PARK,MI48237
    ASSISTANCE FOR NEEDY 100

TEP

25991 MARLOWE PLACE
OAK PARK,MI48237
    ASSISTANCE FOR NEEDY 5,000

TEP

25991 MARLOWE PLACE
OAK PARK,MI48237
    ASSISTANCE FOR NEEDY 5,000

TEP

25991 MARLOWE PLACE
OAK PARK,MI48237
    ASSISTANCE FOR NEEDY 5,000

TEP

25991 MARLOWE PLACE
OAK PARK,MI48237
    ASSISTANCE FOR NEEDY 5,000

THE JEWISH EXPERIENCE

399 S MONACO ST PKWY
DENVER,CO80224
    COMMUNITY SERVICES 5,000

THE ORGANIZATION OF EXONEREES

651 JEFFERSON AVE
DETROIT,MI48226
    COMMUNITY SERVICES 5,500

THE WOODWARD AVENUE SHUL

25595 WOODWARD AVE
ROYAL OAK,MI48067
    SYNAGOGUE 360

TORAH GIRLS ACADEMY OF TEXAS

7811 LUDINGTON DR
HOUSTON,TX77071
    EDUCATIONAL SCHOLARSHIP 1,000

TORAH INSIGHTS

2833 SMITH AVE SUITE 225
BALTIMORE,MD21209
    COMMUNITY SERVICES 500

TORAH SCHOOLS FOR ISRAEL

1072 MADISON AVE
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 600

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 35,000

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 23,000

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 22,000

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 25,000

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 26,000

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 20,000

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 14,500

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 17,675

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 25,500

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 12,000

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 10,500

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 3,500

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 17,852

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 19,352

TORAS CHAIM

14641 BALFOUR
OAK PARK,MI48237
    SYNAGOGUE 28,000

TOURO UNIVERSITY

3 TIMES SQUARE
NEW YORK,NY10036
    EDUCATIONAL SCHOLARSHIP 5,000

UNITED INSTITUTIONS OF KARLIN STOLIN

1436 42ND ST
BROOKLYN,NY11219
    COMMUNITY SERVICES 1,000

UNIVERSITY OF MICHIGAN

500 S STATE ST
ANN ARBOR,MI48109
    EDUCATIONAL SCHOLARSHIP 15,500

V HECHZAKTA BO

PO BOX 31-0737
DETROIT,MI48231
    COMMUNITY SERVICES 10,000

V HECHZAKTA BO

PO BOX 31-0737
DETROIT,MI48231
    COMMUNITY SERVICES 20,000

V HECHZAKTA BO

PO BOX 31-0737
DETROIT,MI48231
    COMMUNITY SERVICES 20,000

V HECHZAKTA BO

PO BOX 31-0737
DETROIT,MI48231
    COMMUNITY SERVICES 20,000

V HECHZAKTA BO

PO BOX 31-0737
DETROIT,MI48231
    COMMUNITY SERVICES 20,000

WAYNE COUNTY YOUTH & SENIOR EDU FUND

5301 RUSSELL STREET
DETROIT,MI48211
    COMMUNITY SERVICES 10,000

YAD CHAYA

72-32 136TH ST
FLUSHING,NY11367
    COMMUNITY SERVICES 360

YAD YECHIEL YEHUDA

9601 COLESVILLE ROAD
SILVER SPRING,MD20901
    COMMUNITY SERVICES 1,000

YAD YECHUL

PO BOX 511
OWINGS MILLS,MD21117
    COMMUNITY SERVICES 1,000

YAD YISROEL

1070 38TH STREET
BROOKLYN,NY11219
    COMMUNITY SERVICES 10,000

YAD YISROEL

1070 38TH STREET
BROOKLYN,NY11219
    COMMUNITY SERVICES 10,000

YAD YISROEL

1070 38TH STREET
BROOKLYN,NY11219
    COMMUNITY SERVICES 180

YAGDIL TORAH

17100 W 10 MILE RD
SOUTHFIELD,MI48075
    SYNAGOGUE 1,000

YAGDIL TORAH

17100 W 10 MILE RD
SOUTHFIELD,MI48075
    SYNAGOGUE 1,000

YAHADUTEINU - BEIT SHEMESH

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 6,000

YAHADUTEINU - BEIT SHEMESH

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 6,000

YAHADUTEINU - BEIT SHEMESH

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 6,000

YAHADUTEINU - BEIT SHEMESH

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 6,000

YAHADUTEINU - BEIT SHEMESH

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 6,000

YAHADUTEINU - BEIT SHEMESH

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 6,000

YAHADUTEINU - BEIT SHEMESH

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 6,000

YESHIVA BETH YEHUDAH

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 25,000

YESHIVA BETH YEHUDAH

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 15,000

YESHIVA BETH YEHUDAH

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 500

YESHIVA BETH YEHUDAH

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 75,000

YESHIVA BETH YEHUDAH

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 50,000

YESHIVA BETH YEHUDAH

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 1,375

YESHIVA BETH YEHUDAH

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 18,000

YESHIVA BETH YEHUDAH

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 50,000

YESHIVA BETH YEHUDAH

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 13,050

YESHIVA BETH YEHUDAH

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 50,000

YESHIVA BETH YEHUDAH

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 13,300

YESHIVA BETH YEHUDAH

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 4,000

YESHIVA BETH YEHUDAH

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 12,000

YESHIVA BETH YEHUDAH

15756 W LINCOLN DR
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 13,921

YESHIVA DARCHEI TORAH

21550 W 12 MILE ROAD
SOUTHFIELD,MI48076
    EDUCATIONAL SCHOLARSHIP 1,800

YESHIVA DERECH HATORAH

1508 WARRENSVILLE CENTER ROAD
CLEVELAND HEIGHTS,OH44121
    EDUCATIONAL SCHOLARSHIP 1,000

YESHIVA GEDOLA

24600 GREENFIELD
OAK PARK,MI48237
    EDUCATIONAL SCHOLARSHIP 11,300

YESHIVA GEDOLA

24600 GREENFIELD
OAK PARK,MI48237
    EDUCATIONAL SCHOLARSHIP 22,700

YESHIVA GEDOLA AMUDEI OHR

15 WINDERMERE ST
LAKEWOOD,NJ08701
    EDUCATIONAL SCHOLARSHIP 10,000

YESHIVA GEDOLA AMUDEI OHR

15 WINDERMERE ST
LAKEWOOD,NJ08701
    EDUCATIONAL SCHOLARSHIP 10,000

YESHIVA GEDOLA FREE LOAN FUND

24600 GREENFIELD
OAK PARK,MI48237
    COMMUNITY SERVICES 500

YESHIVA GEDOLA CARTERET

42 NOE ST
CARTERET,NJ07008
    EDUCATIONAL SCHOLARSHIP 500

YESHIVA GEDOLA OF MONTREAL

LAKEWOOD
LAKEWOOD,NJ08701
    EDUCATIONAL SCHOLARSHIP 1,000

YESHIVA GEDOLA OF SOUTH MONSEY

260 SADDLE RIVER RD
AIRMONT,NY10952
    EDUCATIONAL SCHOLARSHIP 1,000

YESHIVA GEDOLA OHR AVRAHAM

52 E 9TH ST
LAKEWOOD,NJ08701
    EDUCATIONAL SCHOLARSHIP 180

YESHIVA GEDOLAH OF CLIFFWOOD

200 CENTER ST
KEYPORT,NJ07735
    EDUCATIONAL SCHOLARSHIP 1,000

YESHIVA GEDOLAH SHAAREI SHMUEL

511 OCEAN AVE
LAKEWOOD,NJ08701
    EDUCATIONAL SCHOLARSHIP 3,780

YESHIVA GEDOLAH SHAAREI SHMUEL

511 OCEAN AVE
LAKEWOOD,NJ08701
    EDUCATIONAL SCHOLARSHIP 14,120

YESHIVA GEDOLAH SHAREI SHMUEL

511 OCEAN AVE
LAKEWOOD,NJ08701
    EDUCATIONAL SCHOLARSHIP 1,000

YESHIVA GEDOLAH SHAREI SHMUET

511 OCEAN AVE
LAKEWOOD,NJ08701
    EDUCATIONAL SCHOLARSHIP 10,000

YESHIVA KARLIN STOLIN

1818 54TH ST
BROOKLYN,NY11204
    EDUCATIONAL SCHOLARSHIP 1,000

YESHIVA OHR TORAH

2119 HOMECREST AVE
BROOKLYN,NY11229
    EDUCATIONAL SCHOLARSHIP 5,000

YESHIVA OHR ZECHARIA

199 JOE PARKER RD
LAKEWOOD,NY08701
    EDUCATIONAL SCHOLARSHIP 10,000

YESHIVA TIFERES CHAIM

520 NEW EGYPT ROAD
LAKEWOOD,NY08701
    EDUCATIONAL SCHOLARSHIP 500

YESHIVA TIFERES MOSHE

83-06 ABINGDON RD
KEW GARDENS,NY11415
    EDUCATIONAL SCHOLARSHIP 5,000

YESHIVAS DARCHEI TORAH

257 BEACH 17TH ST
FAR ROCKAWAY,NY11691
    EDUCATIONAL SCHOLARSHIP 1,800

YESIVA GEDOLA OF SPRING VALLEY

1247 E 10TH ST
BROOKLYN,NY11230
    EDUCATIONAL SCHOLARSHIP 10,000

YLB FUND

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 1,800

YTC

520 NEW EGYPT ROAD
LAKEWOOD,NY08701
    EDUCATIONAL SCHOLARSHIP 5,000

YUHSB

2540 AMSTERDAM AVE
NEW YORK,NY10033
    EDUCATIONAL SCHOLARSHIP 45,000

ZICHRON AVOT

2119 79TH STREET
BROOKLYN,NY11214
    COMMUNITY SERVICES 5,000

ZICHRON ELIYAH MEYER

LAKEWOOD
LAKEWOOD,NJ08701
    COMMUNITY SERVICES 540

ZICHRON MATTEL

55 ASPEN CT
LAKEWOOD,NY08701
    EDUCATIONAL SCHOLARSHIP 5,000

ZICHRON SHLOMO REFUAH FUND

1319 15ST STREET
BROOKLYN,NY11219
    COMMUNITY SERVICES 360

ZICHRON SHLOMO REFUAH FUND

1319 15ST STREET
BROOKLYN,NY11219
    COMMUNITY SERVICES 500

ZICHRON SHLOMO REFUAH FUND

1319 15ST STREET
BROOKLYN,NY11219
    COMMUNITY SERVICES 500
Total .................................right arrow 3a 1,814,080
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
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 ...........
    01 133  
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) .. 0 133 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
133
(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 (2023)
Form 990-PF (2023)
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.
right arrow right arrow
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 Check if self-
employed right arrow
PTIN
Firm's name SmallBullet
Firm's EIN SmallBullet
Firm's address SmallBullet


Phone no.
Form 990-PF (2023)
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
2023
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) (2023)
Schedule B (Form 990) (2023) 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

$ 665,000


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
2
6500 ASSOCIATES
 
PO BOX 31-0737
 
DETROIT, MI48231

$ 49,771


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
3
20110 WOODWARD ASSOCIATES
 
PO BOX 31-0737
 
DETROIT, MI48231

$ 84,240


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

$ 550


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
5
32255 ASSOCIATES
 
PO BOX 31-0737
 
DETROIT, MI48231

$ 7,454


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
6
HURON COMMERCE
 
PO BOX 31-0737
 
DETROIT, MI48231

$ 177,618


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
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) (2023)
Schedule B (Form 990) (2023)
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) (2023)
Additional Data


Software ID:  
Software Version:  

TY 2023 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 628 0 0 0


TY 2023 SubstantialContributorsSch
Name:
AHAVAS AVRAHAM FOUNDATION
EIN:
46-2028020
Name Address
GARY TORGOW 333 W FORT STREET
DETROIT,MI48226