﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2011v1.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-08-29T09:29:26-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>SCHWARTZ LUBIN &amp; CO</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>3014 AVENUE L</AddressLine1>
        <City>BROOKLYN</City>
        <State>NY</State>
        <ZIPCode>11210</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>861070523</EIN>
      <Name>
        <BusinessNameLine1>YESHIVAS ABIREY LEV</BusinessNameLine1>
      </Name>
      <NameControl>YESH</NameControl>
      <Phone>8454360407</Phone>
      <USAddress>
        <AddressLine1>7 LAUREL PARK ROAD</AddressLine1>
        <City>FALLSBURG</City>
        <State>NY</State>
        <ZIPCode>12733</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>M KRAVIC</Name>
      <Title>PRES</Title>
      <Phone>8454360407</Phone>
      <DateSigned>2012-05-02</DateSigned>
    </Officer>
    <Preparer>
      <Name>ABRAHAM D SCHWARTZ</Name>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>77409</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>77167</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>0</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>242</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <TotalRevenue>77409</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>23433</GrantsAndSimilarAmountsPaid>
      <OccupancyRentUtilitiesAndMaint>2936</OccupancyRentUtilitiesAndMaint>
      <OtherExpensesTotal>53470</OtherExpensesTotal>
      <TotalExpenses>79839</TotalExpenses>
      <ExcessOrDeficitForYear>-2430</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>44639</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>42209</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>44639</BOY>
        <EOY>40298</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <EOY>1911</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>44639</BOY>
        <EOY>42209</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>44639</BOY>
        <EOY>42209</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>EDUCATION</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDING EDUCATION FOR COLLEGE STUDENTS</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>79839</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>79839</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <BusinessName>
          <BusinessNameLine1>M KRAWIC</BusinessNameLine1>
        </BusinessName>
        <AddressUS>
          <AddressLine1>7 LAUREL PARK ROAD</AddressLine1>
          <City>FALLSBURG</City>
          <State>NY</State>
          <ZIPCode>12733</ZIPCode>
        </AddressUS>
        <Title>PRES</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTax>
      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>NY</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>M KRAVITZ</NamePerson>
        <AddressUS>
          <AddressLine1>7 LAUREL PARK RD</AddressLine1>
          <City>FALLSBURG</City>
          <State>NY</State>
          <ZIPCode>12733</ZIPCode>
        </AddressUS>
        <TelephoneNumber>8454360407</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="11000175">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>69578</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>87171</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>92450</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>69072</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>77167</CurrentTaxYear>
        <Total>395438</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>69578</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>87171</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>92450</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>69072</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>77167</CurrentTaxYear>
        <Total>395438</Total>
      </Total170>
      <PublicSupportTotal170>395438</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>384</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>125</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>597</CurrentTaxYearMinus2Years>
        <Total>1106</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>396544</TotalSupport>
      <PublicSupportPertcentage170>0.99720</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.99690</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportTotal509>0</PublicSupportTotal509>
      <PublicSupportPercentage509>0</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="00000003">
      <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>
    <IRS990ScheduleO documentId="00000004" softwareId="11000175">
      <GeneralExplanation>
        <Identifier>Pt V, Line 35</Identifier>
        <Explanation>NONE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 10</Identifier>
        <Explanation>CHARITY CHARITY 23433.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>FOOD 12470. TRANSPORTATION 31499. BANK CHARGES 86. SUPPLIES 8822. OFFICE 335. TELEPHONE 258.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>OTHER ASSETS 1911.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>