﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2019v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2021-01-26T08:59:40-08:00</ReturnTs>
    <TaxPeriodEndDt>2020-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>112603477</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BERNARD J LAX CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1026 E 10 STREET</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11230</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>461349491</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SAM AND JUDITH FREIER FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SAMA</BusinessNameControlTxt>
      <PhoneNum>7184364386</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1027 EAST 28TH STREET</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11210</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SAM FREIER</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2021-01-26</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>BERNARD J LAX</PreparerPersonNm>
      <PTIN>P00743206</PTIN>
      <PhoneNum>7182520365</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2019</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="19009920" softwareVersionNum="2019v5.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>188055</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>18630</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>6000</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>6000</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>6000</InterestOnSavingsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>24630</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>6000</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>6000</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">5200</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>5200</AccountingFeesChrtblPrpsAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">55004</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>54797</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>55004</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>60204</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>54797</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>60204</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>18571</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>18571</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>78775</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>54797</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>78775</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-54145</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>6000</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>2281</CashBOYAmt>
        <CashEOYAmt>3090</CashEOYAmt>
        <CashEOYFMVAmt>3090</CashEOYFMVAmt>
        <OtherNtsAndLoansRcvblAmt>80000</OtherNtsAndLoansRcvblAmt>
        <OtherNtsAndLoansRcvblBOYAmt>80000</OtherNtsAndLoansRcvblBOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt referenceDocumentId="OtherNotesLoansReceviableLongS">80000</OtherNtsAndLoansRcvblEOYAmt>
        <OtherNtsAndLoansRcvblEOYFMVAmt>80000</OtherNtsAndLoansRcvblEOYFMVAmt>
        <OtherInvestmentsBOYAmt>159919</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt>104965</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>104965</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>242200</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>188055</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>188055</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>242200</NoDonorRstrNetAssestsBOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>242200</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>188055</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>242200</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>188055</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>242200</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-54145</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>188055</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>188055</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>26015</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>240299</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>0.10826</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>388788</AdjustedQlfyDistriYr2Amt>
        <NetVlNoncharitableAssetsYr2Amt>314957</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>1.23442</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>281026</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>657702</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>0.42729</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>168497</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>789313</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>0.21347</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>130441</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>798256</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>0.16341</DistributionYr5Rt>
        <TotalDistributionRt>2.146842</TotalDistributionRt>
        <AverageDistributionRt>0.429368</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>212362</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>91181</AdjNetVlNoncharitableAssetsAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>91181</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>78775</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <EstimatedPlusOvpmtIncmTxAmt>587</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>587</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>587</OverpaymentAmt>
        <AppliedToESTaxAmt>587</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd referenceDocumentId="SubstantialContributorsSchedul">true</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>ORGANIZATION</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1027 EAST 28TH STREET</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11210</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SAM FREIER</PersonNm>
          <USAddress>
            <AddressLine1Txt>1027 EAST 28TH STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11210</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JUDITH FREIER</PersonNm>
          <USAddress>
            <AddressLine1Txt>1027 EAST 28TH STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11210</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>EDUCATIONAL GRANT FOR RELIGIOUS INST.</Description1Txt>
        <Expenses1Amt>8000</Expenses1Amt>
        <Description2Txt>CHARITABLE GRANTS</Description2Txt>
        <Expenses2Amt>3497</Expenses2Amt>
        <Description3Txt>RELIGIOUS GRANTS</Description3Txt>
        <Expenses3Amt>7074</Expenses3Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>3154</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>212442</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>215596</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>215596</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>3234</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>212362</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>10618</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>10618</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>10618</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>10618</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>10618</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>78775</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>78775</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>78775</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>10618</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>91944</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>130517</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>249647</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>373378</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>14000</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>859486</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>78775</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>10618</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>68157</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>927643</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>91944</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>835699</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>130517</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>249647</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>373378</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>14000</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>68157</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>SAM FREIER</ContributingManagerNm>
        <ContributingManagerNm>JUDITH FREIER</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YI OF AVENUE K</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2818 AVENUE K</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11210</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>pc</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>1100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>THE SHUL OF BAL HARBOUR INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>9540 COLLINS AVE</AddressLine1Txt>
            <CityNm>SURFSIDE</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33154</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>pc</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>3960</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CHEVRAH LOMDEI MISHNAH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>40 EAST THIRTEENTH STREET</AddressLine1Txt>
            <CityNm>LAKEWOOD</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>08701</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>pc</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>414</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CHOFETZ CHAIM HERITAGE FDT</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>361 SPOOK ROCK ROAD</AddressLine1Txt>
            <CityNm>SUFFERN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10901</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>pc</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG BAIS EPHRAIM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2802 AVENUE J</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11210</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>pc</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>1100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BJX</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2915 AVE K</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11210</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>pc</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>UNDER 500</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1027 EAST 28 STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11230</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>pc</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>2047</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BAIS YAAKOV DRAV MEIR</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>85 PARKVILLE AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11230</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EDUCATIONAL GRANT FOR RELIGIOUS INST.</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>KEREN BNAI YOSEF</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>978 EAST 28 STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11210</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>1200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MESIVTA OHR NAFTOLI</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>POB 516</AddressLine1Txt>
            <CityNm>MONSEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EDUCATIONAL GRANT FOR RELIGIOUS INST.</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YESHIVA TORAH VODAATH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>425 EAST 9TH STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11218</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EDUC. GRANT FOR RELIGOUS INST.</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>18571</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>6000</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>6000</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>6000</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="19009920" softwareVersionNum="2019v5.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>SAM JUDITH FREIER</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>1027 EAST 28TH STREET</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11210</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>18630</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="19009920" softwareVersionNum="2019v5.0">
      <AccountingFeesDetail>
        <Amt>5200</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>5200</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="19009920" softwareVersionNum="2019v5.0">
      <OtherExpensesScheduleGrp>
        <Desc>LOSSES PER K-1</Desc>
        <RevenueAndExpensesPerBooksAmt>54797</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>54797</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>54797</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE</Desc>
        <RevenueAndExpensesPerBooksAmt>207</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>207</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <SubstantialContributorsSch documentId="SubstantialContributorsSchedul" softwareId="19009920" softwareVersionNum="2019v5.0">
      <SubstantialContributorDetail>
        <PersonNm>SAM JUDITH FREIER</PersonNm>
        <USAddress>
          <AddressLine1Txt>1027 EAST 28TH STREET</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11210</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
    </SubstantialContributorsSch>
  </ReturnData>
</Return>