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    <ReturnTs>2015-06-30T10:24:59-07:00</ReturnTs>
    <TaxPeriodEndDt>2014-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>Charles J Marcus CPA</BusinessNameLine1Txt>
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        <AddressLine1Txt>PO Box 7338</AddressLine1Txt>
        <CityNm>Santa Monica</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90406</ZIPCd>
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    <TaxPeriodBeginDt>2014-01-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>First School Financial Aid Trust</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>co Charles Marcus CPA</BusinessNameLine2Txt>
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        <CityNm>Santa Monica</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90406</ZIPCd>
      </USAddress>
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    <BusinessOfficerGrp>
      <PersonNm>Kathy Beres</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2015-06-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHARLES J MARCUS</PreparerPersonNm>
      <PTIN>P00235865</PTIN>
      <PhoneNum>3103955254</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2014</TaxYr>
    <BuildTS>2016-04-25 22:37:26Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>89669</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>57140</GrantsAndSimilarAmountsPaidAmt>
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      <PrimaryExemptPurposeTxt>To provide scholarships to children to attend preschool.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>The First School Financial Aid Trust achieved its goal in providing a vast number of scholarships for children to attend an early childhood school in Santa Monica,CA. Without the financial assistance of the Fund, the donee families would be financially unable to provide for their children's attendance at the First School. Fourteen grants were made to qualifying parents during calendar year 2014.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Kathy Beres</PersonNm>
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        <PersonNm>Kim Israel</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
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        <PersonNm>Kristyn Romans</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
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        <PersonNm>Debra Sunshine</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Catherine Myman-Kaplan</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sarah Bromell</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
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          <CityNm>Santa Monica</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90403</ZIPCd>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
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        <TotalAmt>783</TotalAmt>
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        <TotalAmt>0</TotalAmt>
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        <CurrentTaxYearMinus3YearsAmt>122563</CurrentTaxYearMinus3YearsAmt>
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        <Event1Nm>Annual Fundraiser Dinner</Event1Nm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Client Note 1</FormAndLineReferenceDesc>
        <ExplanationTxt>Client Note 1 - Statement of special events:A) Annual Fundraiser Dinner: The organization's main event consisting of dinner, music, entertainment, and an auction of goods and services. This event is the main source of the organization's scholarship funds.Financial Summary:Gross Receipts $ 79,305Direct Expenses 26,154Net Income $ 53,151</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.3</FormAndLineReferenceDesc>
        <ExplanationTxt>| Donee's Name: Katia &amp; Oscar Gutierrez | Donee's Address: 2215 10th St Santa Monica, CA 90405 | Cash Amount Given: $6200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.14</FormAndLineReferenceDesc>
        <ExplanationTxt>| Donee's Name: Elizabeth &amp; Richard Ramirez | Donee's Address: 6319 Long St. Los Angeles, CA 90043 | Cash Amount Given: $8400</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Donee's Name: Elizabeth Garcia &amp; D. Toribio | Donee's Address: 9601 Sylmar Panorama City, CA 91402 | Cash Amount Given: $7000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.20</FormAndLineReferenceDesc>
        <ExplanationTxt>| Donee's Name: Catherine Read-Martin | Donee's Address: 3321 Keystone Los Angeles, CA 90034 | Cash Amount Given: $8840</ExplanationTxt>
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        <ExplanationTxt>Insurance $1100</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Governmental Fees $25</ExplanationTxt>
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