﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2017v2.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-11-15T12:57:36-08:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>752699103</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Brorson &amp; Associates PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>8350 N Central Expwy Ste 750</AddressLine1Txt>
        <CityNm>Dallas</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75206</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>452130686</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SAM AND SYLVA SIMONIAN FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SAMA</BusinessNameControlTxt>
      <PhoneNum>9727137129</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5423 WILLOW WOOD LN</AddressLine1Txt>
        <CityNm>DALLAS</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75252</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SAM SIMONIAN</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2018-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>WILLIAM LEWIS THOMAS JR</PreparerPersonNm>
      <PTIN>P00047438</PTIN>
      <PhoneNum>2143698824</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2017</TaxYr>
    <BuildTS>2019-02-21 02:37:17Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation 990PFBinaryAttachments.1" softwareId="17005038" softwareVersionNum="2017v2.2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>32050</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>3575000</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>304</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>304</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>304</InterestOnSavingsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>3575304</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>304</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>304</TotalAdjNetIncmAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="LegalFeesSchedule">40974</LegalFeesRevAndExpnssAmt>
        <LegalFeesDsbrsChrtblAmt>40974</LegalFeesDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">1575</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>1575</AccountingFeesChrtblPrpsAmt>
        <TravConfMeetingRevAndExpnssAmt>43294</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>43294</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">48052</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>48052</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>133895</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>133895</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>3461265</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>3461265</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>3595160</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>3595160</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-19856</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>304</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>304</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>51906</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>32050</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>32050</SavAndTempCashInvstEOYFMVAmt>
        <TotalAssetsBOYAmt>51906</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>32050</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>32050</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <CapitalStockBOYAmt>51906</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>32050</CapitalStockEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>51906</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>32050</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>51906</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>32050</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>51906</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-19856</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>32050</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>32050</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>2576532</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>51906</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>49.63842</DistributionYr1Rt>
        <TotalDistributionRt>49.638423</TotalDistributionRt>
        <AverageDistributionRt>49.638423</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>40949</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>2032644</AdjNetVlNoncharitableAssetsAmt>
        <NetInvestmentIncomePctAmt>3</NetInvestmentIncomePctAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>2032647</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>3595160</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <DomesticOrgMeetingSect4940eInd>X</DomesticOrgMeetingSect4940eInd>
        <InvestmentIncomeExciseTaxAmt>3</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>3</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>3</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>3</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <Form990TFiledInd>false</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>TX</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>SAM SIMONIAN</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>9727137129</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>5423 WILLOW WOOD DR</AddressLine1Txt>
          <CityNm>DALLAS</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>75252</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>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <ExcessBusinessHoldingsInd>false</ExcessBusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>false</TransactionsFailToQlfyAsExcInd>
        <MaintainedExpenditureRspnsInd>false</MaintainedExpenditureRspnsInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <ProceedsOrNetIncomeInd>false</ProceedsOrNetIncomeInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SAM SIMONIAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>18208 PRESTON ROAD STE D9-11</AddressLine1Txt>
            <CityNm>DALLAS</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75252</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SYLVA SIMONIAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>18208 PRESTON ROAD STE D9-11</AddressLine1Txt>
            <CityNm>DALLAS</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75252</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>AIDA KANTZABEDIAN NANIKIAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>18208 PRESTON ROAD STE D9-11</AddressLine1Txt>
            <CityNm>DALLAS</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75252</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>WILLIAM MINA</PersonNm>
          <USAddress>
            <AddressLine1Txt>18208 PRESTON ROAD STE D9-11</AddressLine1Txt>
            <CityNm>DALLAS</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75252</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BOGHOS KIRAZIAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>18208 PRESTON ROAD STE D9-11</AddressLine1Txt>
            <CityNm>DALLAS</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75252</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ANNIE GHANNOUM</PersonNm>
          <USAddress>
            <AddressLine1Txt>18208 PRESTON RD STE D9-11</AddressLine1Txt>
            <CityNm>DALLAS</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75252</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SEVAHN SIMONIAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>18208 PRESTON RD STE D9-D11</AddressLine1Txt>
            <CityNm>DALLAS</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75252</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ZAPUR OHANIAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>18208 PRESTON RD STE D9-11</AddressLine1Txt>
            <CityNm>DALLAS</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75252</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompensationOfHghstPdCntrctGrp>
          <PersonNm>NELLY SIMONIAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>5423 WILLOW WOOD LN</AddressLine1Txt>
            <CityNm>DALLAS</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75252</ZIPCd>
          </USAddress>
          <ServiceTypeTxt>MEDIA COMMUNICATIONS</ServiceTypeTxt>
          <CompensationAmt>40000</CompensationAmt>
        </CompensationOfHghstPdCntrctGrp>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>MAKING GRANTS TO CHARITABLE ORGANIZATIONS THAT EDUCATE CHILDREN, TEACHERS AND ENTREPENEURS IN THE AREAS OF COMPUTERS, BUSINESS AND BASIC ENGLISH.</Description1Txt>
        <Expenses1Amt>3283265</Expenses1Amt>
        <Description2Txt>CHARITABLE DONATIONS TO EXEMPT ORGANIZATIONS THAT PROMOTE THE RELIEF AND CULTURAL HERITAGE OF THE ARMENIAN PEOPLE.</Description2Txt>
        <Expenses2Amt>100000</Expenses2Amt>
        <Description3Txt>CHARITABLE DONATIONS TO RELIGIOUS ORGANIZATIONS</Description3Txt>
        <Expenses3Amt>28000</Expenses3Amt>
        <Description4Txt>DONATIONS TO ORGANIZATIONS RELATED TO DISASTER RELIEF</Description4Txt>
        <Expenses4Amt>50000</Expenses4Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>41573</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>41573</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>41573</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>624</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>40949</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>2047</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>2047</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>3</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>3</TotalTaxAmt>
        <DistributableBeforeAdjAmt>2044</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>2044</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>2044</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>3595160</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>3595160</QualifyingDistributionsAmt>
        <PctSect4940eOrgNetInvstIncmAmt>3</PctSect4940eOrgNetInvstIncmAmt>
        <AdjustedQualifyingDistriAmt>3595157</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>2044</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>2218979</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>1512454</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>2268608</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>2299660</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>2576532</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>10876233</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>3595160</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>2044</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>3593116</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>14469349</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>2218979</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>12250370</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>1512454</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>2268608</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>2299660</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>2576532</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>3593116</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>SAM SIMONIAN</ContributingManagerNm>
        <ContributingManagerNm>SYLVA SIMONIAN</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SIMONIAN EDUCATION FOUNDATION</RecipientPersonNm>
          <RecipientForeignAddress>
            <AddressLine1Txt>16 HALABYAN ST</AddressLine1Txt>
            <CityNm>YEREVAN</CityNm>
            <CountryCd>OC</CountryCd>
            <ForeignPostalCd>0038</ForeignPostalCd>
          </RecipientForeignAddress>
          <RecipientFoundationStatusTxt>FOREIGN</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EDUCATION OF ARMENIAN YOUTH IN BUSINESS, COMPUTER AND ENGLISH</GrantOrContributionPurposeTxt>
          <Amt>3273265</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ARMENIAN GENERAL BENEVOLENT UNION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>55 EAST 59TH ST</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10022</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE GIFT</GrantOrContributionPurposeTxt>
          <Amt>100000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ST SARKIS CHURCH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1805 RANDOM ROAD</AddressLine1Txt>
            <CityNm>CARROLLTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75006</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>CHURCH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>DIOCESE OF THE ARMENIAN CHURCH OF A</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>630 SECOND AVENUE</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10016</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>GREATER HOUSTON COMMUNITY FOUNDATIO</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>515 POST OAK</AddressLine1Txt>
            <CityNm>HOUSTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77027</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DISATER RELIEF ASSISTANCE</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>HOUSTON FOOD BANK</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>535 PORTWALL ST</AddressLine1Txt>
            <CityNm>HOUSTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77029</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DISASTER RELIEF ASSISTANCE</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>TEACH FOR AMERICA INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>25 BROADWAY 12TH FLOOR</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10004</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>3461265</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>304</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>304</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>304</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="17005038" softwareVersionNum="2017v2.2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>SAM SYLVA SIMONIAN</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>18208 PRESTON ROAD STE D9-11</AddressLine1Txt>
          <CityNm>DALLAS</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>75252</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>3575000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="17005038" softwareVersionNum="2017v2.2">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING AND TAX</CategoryTxt>
        <Amt>1575</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1575</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <LegalFeesSchedule documentId="LegalFeesSchedule" softwareId="17005038" softwareVersionNum="2017v2.2">
      <LegalFeesGrp>
        <LegalFeesAmt>40974</LegalFeesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>40974</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="17005038" softwareVersionNum="2017v2.2">
      <OtherExpensesScheduleGrp>
        <Desc>MEDIA &amp; COMMUNICATIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>40000</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>40000</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Special Event Expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>8052</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>8052</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <SubstantialContributorsSch documentId="SubstantialContributorsSchedul" softwareId="17005038" softwareVersionNum="2017v2.2">
      <SubstantialContributorDetail>
        <PersonNm>SAM SYLVA SIMONIAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>18208 PRESTON ROAD STE D9-11</AddressLine1Txt>
          <CityNm>DALLAS</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>75252</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
    </SubstantialContributorsSch>
  </ReturnData>
</Return>