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        <BusinessNameLine1>BRUCE H SOBEL CPA PC</BusinessNameLine1>
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        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>100160601</ZIPCode>
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        <BusinessNameLine1>ELEMYOUTH IN DISTRESS INC</BusinessNameLine1>
      </Name>
      <InCareOfName>% MICHELE CARLIN</InCareOfName>
      <NameControl>ELEM</NameControl>
      <Phone>2127873337</Phone>
      <USAddress>
        <AddressLine1>270 MADISON AVENUE SUITE</AddressLine1>
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        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>10016</ZIPCode>
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    <Officer>
      <Name>LENORE RUBEN</Name>
      <Title>PRESIDENT</Title>
      <Phone>2127873337</Phone>
      <DateSigned>2013-11-12</DateSigned>
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    <Preparer>
      <Name>BRUCE H SOBEL</Name>
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    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>10016</ZIPCode>
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        <Fundraising>3136</Fundraising>
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      <OtherExpenses>
        <Description>OTHER FUNDRAISING EXPENSE</Description>
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        <Fundraising>5905</Fundraising>
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        <Fundraising>440</Fundraising>
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      <ReceivablesFromOfficersEtc>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </ReceivablesFromOfficersEtc>
      <ReceivablesFromDisqualPersons>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </ReceivablesFromDisqualPersons>
      <OtherNotesLoansReceivableNet>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherNotesLoansReceivableNet>
      <InventoriesForSaleOrUse>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>10451</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>10254</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>331</BOY>
        <EOY>197</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>872</BOY>
        <EOY>0</EOY>
      </InvestmentsPubTradedSecurities>
      <InvestmentsOtherSecurities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </InvestmentsOtherSecurities>
      <InvestmentsProgramRelated>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </InvestmentsProgramRelated>
      <IntangibleAssets>
        <BOY>4319</BOY>
        <EOY>3173</EOY>
      </IntangibleAssets>
      <OtherAssetsTotal>
        <BOY>7093</BOY>
        <EOY>7093</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>703625</BOY>
        <EOY>642633</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </AccountsPayableAccruedExpenses>
      <GrantsPayable>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </GrantsPayable>
      <DeferredRevenue>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </DeferredRevenue>
      <TaxExemptBondLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TaxExemptBondLiabilities>
      <EscrowAccountLiability>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </EscrowAccountLiability>
      <LoansFromOfficersDirectors>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </LoansFromOfficersDirectors>
      <MortNotesPyblSecuredInvestProp>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </MortNotesPyblSecuredInvestProp>
      <UnsecuredNotesLoansPayable>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </UnsecuredNotesLoansPayable>
      <OtherLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>200723</BOY>
        <EOY>133429</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>102902</BOY>
        <EOY>109204</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>400000</BOY>
        <EOY>400000</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>703625</BOY>
        <EOY>642633</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>703625</BOY>
        <EOY>642633</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-60992</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>1252466</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1199949</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1445196</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1081685</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1041844</CurrentTaxYear>
        <Total>6021140</Total>
      </GiftsGrantsContribReceived170>
      <TaxRevLeviedForOrgBenefit170>
        <Total>0</Total>
      </TaxRevLeviedForOrgBenefit170>
      <ValueSrvcFcltsFurnishedByGovt>
        <Total>0</Total>
      </ValueSrvcFcltsFurnishedByGovt>
      <Total170>
        <CurrentTaxYearMinus4Years>1252466</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1199949</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1445196</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1081685</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1041844</CurrentTaxYear>
        <Total>6021140</Total>
      </Total170>
      <AmountsSubstContributorsTotal>1962349</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>4058791</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>16171</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>16075</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4186</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1569</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>6302</CurrentTaxYear>
        <Total>44303</Total>
      </GrossInvestmentIncome170>
      <NetUBI>
        <Total>0</Total>
      </NetUBI>
      <OtherIncome170>
        <Total>0</Total>
      </OtherIncome170>
      <TotalSupport>6065443</TotalSupport>
      <PublicSupportPertcentage170>0.66917</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.70239</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
      <ArtPublicExhibitionAmts />
      <HeldWorksOfArtAmts />
      <CurrentYear>
        <BeginningOfYearBalance>502902</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>6302</InvestmentEarningsOrLosses>
        <EndOfYearBalance>509204</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>505519</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>1569</InvestmentEarningsOrLosses>
        <OtherExpenditures>4186</OtherExpenditures>
        <EndOfYearBalance>502902</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>501333</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>4186</InvestmentEarningsOrLosses>
        <EndOfYearBalance>505519</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <CurrentYearMinus3Years>
        <BeginningOfYearBalance>400000</BeginningOfYearBalance>
        <Contributions>100000</Contributions>
        <InvestmentEarningsOrLosses>16074</InvestmentEarningsOrLosses>
        <OtherExpenditures>14741</OtherExpenditures>
        <EndOfYearBalance>501333</EndOfYearBalance>
      </CurrentYearMinus3Years>
      <CurrentYearMinus4Years>
        <BeginningOfYearBalance>400000</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>19097</InvestmentEarningsOrLosses>
        <OtherExpenditures>19097</OtherExpenditures>
        <EndOfYearBalance>400000</EndOfYearBalance>
      </CurrentYearMinus4Years>
      <PermanentEndowmentEOYBalance>0.79000</PermanentEndowmentEOYBalance>
      <TermEndowmentEOYBalance>0.21000</TermEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <Land />
      <Buildings />
      <LeaseholdImprovements />
      <Equipment>
        <OtherCostOrOtherBasis>10451</OtherCostOrOtherBasis>
        <Depreciation>10254</Depreciation>
        <BookValue>197</BookValue>
      </Equipment>
      <OtherLandBuildings />
      <TotalOfBookValueLandBuildings>197</TotalOfBookValueLandBuildings>
      <TotRevenueEtcAuditedFinclStmt>1137068</TotRevenueEtcAuditedFinclStmt>
      <OtherRevenues>85939</OtherRevenues>
      <RevenueNotRptdF990>85939</RevenueNotRptdF990>
      <RevenueSubtotal>1051129</RevenueSubtotal>
      <TotalRevenuePerForm990>1051129</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>1198060</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>85939</OtherExpensesIncluded>
      <ExpensesNotRptdF990>85939</ExpensesNotRptdF990>
      <ExpensesSubtotal>1112121</ExpensesSubtotal>
      <TotalExpensesPerForm990>1112121</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <Identifier>1</Identifier>
        <ReturnReference>SCHEDULE D, PART XII, LINE 2d</ReturnReference>
        <Explanation>DIRECT EXPENSES OF FUND RAISING EVENTS</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>2</Identifier>
        <ReturnReference>SCHEDULE D, PART XIII, LINE 2D</ReturnReference>
        <Explanation>DIRECT EXPENSES OF FUND RAISING EVENTS</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>3</Identifier>
        <ReturnReference>SCHEDULE D, PART V, LINE 4</ReturnReference>
        <Explanation>Interest earned will be USED FOR GRANTS</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="IRS990ScheduleF">
      <GrantRecordsMaintained>true</GrantRecordsMaintained>
      <AcctsActvsOutUSTable>
        <Region>Middle East and North Africa</Region>
        <NumberOfOffices>0</NumberOfOffices>
        <NumberOfEmployees>0</NumberOfEmployees>
        <TypeOfActivitiesConducted>Grantmaking</TypeOfActivitiesConducted>
        <TotalExpenditures>874700</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfOffices>0</SubtotalNumberOfOffices>
      <SubtotalNumberOfEmployees>0</SubtotalNumberOfEmployees>
      <TotalNumberOfOffices>0</TotalNumberOfOffices>
      <TotalNumberOfEmployees>0</TotalNumberOfEmployees>
      <SubtotalAmountSpent>874700</SubtotalAmountSpent>
      <TotalAmountSpent>874700</TotalAmountSpent>
      <GrantsToOrgsOutsideUS>
        <Region>Middle East and North Africa</Region>
        <PurposeOfGrant>see statement</PurposeOfGrant>
        <AmountOfCashGrant>874700</AmountOfCashGrant>
        <MannerOfCashDisbursement>WIRE TRANSF.</MannerOfCashDisbursement>
      </GrantsToOrgsOutsideUS>
      <TransferToForeignCorp>false</TransferToForeignCorp>
      <InterestInForeignTrust>false</InterestInForeignTrust>
      <OwnForeignCorp>false</OwnForeignCorp>
      <PassiveForeignInvestCo>false</PassiveForeignInvestCo>
      <ForeignPartnership>false</ForeignPartnership>
      <BoycottCountries>false</BoycottCountries>
      <Form990ScheduleFPartV>
        <Identifier>1</Identifier>
        <ReturnReference>Form 990, Scheduel F, Part II, Line 1, Column (d)</ReturnReference>
        <Explanation>Training and supervsion of personnel to operate counseling and information centers for at-risk youth. Staffing and maintenance of mobile outreach vans. Funds are used to provide youth with individual and group counseling, vocational training and work placement. Fund programs and workshops to aid in assimilation of new immigrant youth. Form 990, Schedule F, Part 1, Line 2 Three members of E.L.E.M. Board of directors are also members of E.L.E.M Israel Board of directors. The use of grants is reviewed at least monthly.</Explanation>
      </Form990ScheduleFPartV>
    </IRS990ScheduleF>
    <IRS990ScheduleG documentId="IRS990ScheduleG">
      <MailSolicitations>X</MailSolicitations>
      <EmailSolicitations>X</EmailSolicitations>
      <PhoneSolicitations>X</PhoneSolicitations>
      <InPersonSolicitations>X</InPersonSolicitations>
      <SolicitationOfNonGovtGrants>X</SolicitationOfNonGovtGrants>
      <SpecialFundraisingEvents>X</SpecialFundraisingEvents>
      <AgreementRefFundraising>false</AgreementRefFundraising>
      <EventsInformation>
        <NameOfEvent1>GALA</NameOfEvent1>
        <GrossReceiptsEvent1>347260</GrossReceiptsEvent1>
        <CharitableContributionsEvent1>307260</CharitableContributionsEvent1>
        <GrossRevenueEvent1>40000</GrossRevenueEvent1>
        <FoodAndBeverageEvent1>26850</FoodAndBeverageEvent1>
        <EntertainmentEvent1>6250</EntertainmentEvent1>
        <OtherDirectExpensesEvent1>26807</OtherDirectExpensesEvent1>
        <NameOfEvent2>THEATER</NameOfEvent2>
        <GrossReceiptsEvent2>56892</GrossReceiptsEvent2>
        <CharitableContributionsEvent2>34392</CharitableContributionsEvent2>
        <GrossRevenueEvent2>22500</GrossRevenueEvent2>
        <FoodAndBeverageEvent2>2592</FoodAndBeverageEvent2>
        <EntertainmentEvent2>17475</EntertainmentEvent2>
        <OtherDirectExpensesEvent2>1889</OtherDirectExpensesEvent2>
        <TotalNumberOfOtherEvents>8</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>51743</GrossReceiptsOtherEvents>
        <CharitableContribOtherEvents>51743</CharitableContribOtherEvents>
        <OtherDirectExpensesOtherEvents>4076</OtherDirectExpensesOtherEvents>
        <GrossReceiptsTotal>455895</GrossReceiptsTotal>
        <CharitableContributionsTotal>393395</CharitableContributionsTotal>
        <GrossRevenueTotalEvents>62500</GrossRevenueTotalEvents>
        <FoodAndBeverageTotalEvents>29442</FoodAndBeverageTotalEvents>
        <EntertainmentTotalEvents>23725</EntertainmentTotalEvents>
        <OtherDirectExpensesTotalEvents>32772</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>85939</DirectExpenseSummaryEvents>
        <NetIncomeSummary>-23439</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <GeneralExplanation>
        <Identifier>1</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 11</ReturnReference>
        <Explanation>The Board of Directors meets to review the tax return and financial statements with the Executive Director, vote to approve the tax return and financial statements.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>2</Identifier>
        <ReturnReference>Form 990, Section C, Line 19</ReturnReference>
        <Explanation>Financial statements are available to the public upon request</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>3</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 12C</ReturnReference>
        <Explanation>The Board of Directors reviews and approves all major contracts and agreements.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>4</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 15A</ReturnReference>
        <Explanation>The executive committee meets to discuss and decide on all compensation and benefit changes.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>