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    <ReturnTs>2014-05-15T10:03:57-07:00</ReturnTs>
    <TaxPeriodEndDt>2013-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
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        <BusinessNameLine1>EISNER ASSOCIATES LTD</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>3512 FLATLANDS AVENUE</AddressLine1>
        <City>BROOKLYN</City>
        <State>NY</State>
        <ZIPCode>11234</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>113590127</EIN>
      <BusinessName>
        <BusinessNameLine1>SIMCHA FOUNDATION</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>SIMC</BusinessNameControlTxt>
      <PhoneNum>7183766626</PhoneNum>
      <USAddress>
        <AddressLine1>1425 EAST 14TH STREET</AddressLine1>
        <City>BROOKLYN</City>
        <State>NY</State>
        <ZIPCode>11230</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARK NEWMAN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7183766626</PhoneNum>
      <SignatureDt>2014-05-07</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>EISNER ASSOCIATES LTD</PreparerPersonNm>
      <PreparationDt>2014-05-15</PreparationDt>
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    <TaxYr>2013</TaxYr>
    <BuildTS>2015-12-30 17:16:21Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>22000</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>52</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>52</InterestOnSavNetInvstIncmAmt>
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        <AccountingFeesRevAndExpnssAmt>375</AccountingFeesRevAndExpnssAmt>
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        <TotalAssetsEOYAmt>51829</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>51830</TotalAssetsEOYFMVAmt>
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        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
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        <RetainedEarningEOYAmt>51829</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>46778</TotNetAstOrFundBalancesBOYAmt>
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        <TotalLiabilitiesNetAstEOYAmt>51829</TotalLiabilitiesNetAstEOYAmt>
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        <TotNetAstOrFundBalancesEOYAmt>51829</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <QlfyUndSect4940eReducedTaxGrp>
        <AdjustedQlfyDistriYr1Amt>23990</AdjustedQlfyDistriYr1Amt>
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        <AdjustedQlfyDistriYr2Amt>17743</AdjustedQlfyDistriYr2Amt>
        <DistributionYr2Rt>0.000000</DistributionYr2Rt>
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        <DistributionYr4Rt>0.000000</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>21281</AdjustedQlfyDistriYr5Amt>
        <DistributionYr5Rt>0.000000</DistributionYr5Rt>
        <TotalDistributionRt>0.000000</TotalDistributionRt>
        <AverageDistributionRt>0.000000</AverageDistributionRt>
        <NetInvestmentIncomePctAmt>1</NetInvestmentIncomePctAmt>
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        <QualifyingDistributionsAmt>16581</QualifyingDistributionsAmt>
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      <ExciseTaxBasedOnInvstIncmGrp>
        <DomesticOrgMeetingSect4940eInd>X</DomesticOrgMeetingSect4940eInd>
        <InvestmentIncomeExciseTaxAmt>1</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
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        <TaxBasedOnInvestmentIncomeAmt>1</TaxBasedOnInvestmentIncomeAmt>
        <OriginalReturnTaxPaidAmt>0</OriginalReturnTaxPaidAmt>
        <TaxDueAmt>1</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
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      <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>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>true</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>true</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>FISCAL OFFICER</IndividualWithBooksNm>
        <PhoneNum>7183766626</PhoneNum>
        <LocationOfBooksUSAddress>
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          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11230</ZIPCode>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <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>
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      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MARK NEWMAN</PersonNm>
          <USAddress>
            <AddressLine1>1425 E 14 ST</AddressLine1>
            <City>BKLY</City>
            <State>NY</State>
            <ZIPCode>11230</ZIPCode>
          </USAddress>
          <TitleTxt>PRES</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SANDRA NEWMAN</PersonNm>
          <USAddress>
            <AddressLine1>1425 E 14 ST</AddressLine1>
            <City>BKLYN</City>
            <State>NY</State>
            <ZIPCode>11230</ZIPCode>
          </USAddress>
          <TitleTxt>SECTY/TREAS</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>DISTRIBUTE DONATIONS</Description1Txt>
        <Expenses1Amt>16581</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
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        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
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        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
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        <QualifyingDistributionsAmt>16581</QualifyingDistributionsAmt>
        <PctSect4940eOrgNetInvstIncmAmt>1</PctSect4940eOrgNetInvstIncmAmt>
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        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
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          <TotalAmt>0</TotalAmt>
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          <Year2Amt>17744</Year2Amt>
          <Year3Amt>16901</Year3Amt>
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          <CurrentYearAmt>16581</CurrentYearAmt>
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          <Year2Amt>17744</Year2Amt>
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        <TotalAssetsGrp>
          <TotalAmt>0</TotalAmt>
        </TotalAssetsGrp>
        <TotalAssetsSect4942j3BiGrp>
          <TotalAmt>0</TotalAmt>
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        <TotalSupportGrp>
          <TotalAmt>0</TotalAmt>
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          <TotalAmt>0</TotalAmt>
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          <TotalAmt>0</TotalAmt>
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        <GrossInvestmentIncomeGrp>
          <TotalAmt>0</TotalAmt>
        </GrossInvestmentIncomeGrp>
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        <ContributingManagerNm>MARK NEWMAN</ContributingManagerNm>
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          <RecipientPersonNm>OFFICERS NAMED ABOVE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1>1425 E 14 ST</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11230</ZIPCode>
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          <RecipientPhoneNum>7183766626</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>ANY</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
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          <RecipientBusinessName>
            <BusinessNameLine1>VARIOUS</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>VARIOUS</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11230</ZIPCode>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>16581</Amt>
        </GrantOrContributionPdDurYrGrp>
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        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
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        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
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      <GeneralRuleInd>X</GeneralRuleInd>
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        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>MARK NEWMAN</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1>1425 EAST 14TH STREET</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11230</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>22000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <OtherExpensesSchedule documentId="00000003">
      <OtherExpensesScheduleGrp>
        <Desc>FILING FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>35</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>10</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
  </ReturnData>
</Return>