﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.7">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-06-15T13:18:58-05:00</Timestamp>
    <TaxPeriodEndDate>2011-07-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>PATRICK C SHIELDS PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 947</AddressLine1>
        <City>FULSHEAR</City>
        <State>TX</State>
        <ZIPCode>774410947</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-08-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>201354171</EIN>
      <Name>
        <BusinessNameLine1>SEFARDIC GAN &amp; TORET EMET INC</BusinessNameLine1>
      </Name>
      <NameControl>SEFA</NameControl>
      <Phone>7137213900</Phone>
      <USAddress>
        <AddressLine1>9730 HILLCROFT ST</AddressLine1>
        <City>HOUSTON</City>
        <State>TX</State>
        <ZIPCode>770963808</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>RACHELE YAGHOBIAN</Name>
      <Title>DIRECTOR</Title>
      <Phone>7137213900</Phone>
      <DateSigned>2011-12-01</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>PATRICK C SHIELDS</Name>
      <Phone>2813461240</Phone>
      <DatePrepared>2012-06-15</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990 documentId="RetDoc5" referenceDocumentId="RetDoc7">
      <NameOfPrincipalOfficerPerson>EBRAHIM YAGHOBIAN</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>9730 HILLCROFT ST</AddressLine1>
        <City>HOUSTON</City>
        <State>TX</State>
        <ZIPCode>77096</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>1212655</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.SGANHOUSTON.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2004</YearFormation>
      <StateLegalDomicile>TX</StateLegalDomicile>
      <ActivityOrMissionDescription>AS A SCHOOL DEDICATED TO INSTILLING THE TORAH VALUES &amp; POSITIVE CHARACTER TRAITS WITHIN ITS STUDENTS. THE SCHOOL IS COMMITTED TO HELPING EACH CHILD REACH THEIR POTENTIAL &amp; ENCOURAGES CLOSE COOPERATION BETWEEN HOME &amp; SCHOOL. THE SCHOOL PRIDES ITSELF ON AN EXCELLENCE IN BOTH JUDAIC &amp; SECULAR INSTRUCTION. THE STUDENTS GAIN A LOVE OF TORAH &amp; INTEREST IN JUDAIC ASPECTS OF LIFE.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>7</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>5</NbrIndependentVotingMembers>
      <TotalNbrEmployees>32</TotalNbrEmployees>
      <TotalNbrVolunteers>30</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>251807</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>331261</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>636439</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>784229</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>25497</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>84890</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>913743</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>1200380</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>611302</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>747114</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>338586</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>353625</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>949888</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>1100739</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-36145</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>99641</RevenuesLessExpensesCY>
      <TotalAssetsBOY>136325</TotalAssetsBOY>
      <TotalAssetsEOY>83938</TotalAssetsEOY>
      <TotalLiabilitiesBOY>322739</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>170711</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>-186414</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>-86773</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>AS A SCHOOL DEDICATED TO INSTILLING THE TORAH VALUES &amp; POSITIVE CHARACTER TRAITS WITHIN ITS STUDENTS. THE SCHOOL IS COMMITTED TO HELPING EACH CHILD REACH THEIR POTENTIAL &amp; ENCOURAGES CLOSE COOPERATION BETWEEN HOME &amp; SCHOOL. THE SCHOOL PRIDES ITSELF ON AN EXCELLENCE IN BOTH JUDAIC &amp; SECULAR INSTRUCTION. THE STUDENTS GAIN A LOVE OF TORAH &amp; INTEREST IN JUDAIC ASPECTS OF LIFE.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>1087019</Expense>
      <Revenue>1200380</Revenue>
      <Description>TO PROVIDE EDUCATION &amp; CHILD CARE FOR FAMILIES IN THE LOCAL JEWISH COMMUNITY, AND COORDINATE PUBLICATIONS IN THE JEWISH HERALD &amp; LOCAL NEWSPAPERS WITH THE MONTHLY SEFARDIC COMMUNITY PAPER. THE SCHOOL PROVIDES A SAFE JEWISH RELIGIOUS ENVIRONMENT FOR THE LOCAL COMMUNITY WITH THE TRADITIONS AND A HEAD START THROUGH ACADEMIC LEARNING. THERE ARE CURRENTLY 140 CHILDREN IN THE SCHOOLS PROGRAMS.</Description>
      <TotalProgramServiceExpense>1087019</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc3">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc4">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc4">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc4">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc4">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc4">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc4">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc4">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc4">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc4">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc4">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc4">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc4">false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising referenceDocumentId="RetDoc6">false</ProfessionalFundraising>
      <FundraisingActivities referenceDocumentId="RetDoc6">true</FundraisingActivities>
      <Gaming referenceDocumentId="RetDoc6">false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>15</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>32</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>7</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>5</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>RACHELE YAGHOBIAN</NamePerson>
        <TelephoneNumber>7137213900</TelephoneNumber>
        <AddressUS>
          <AddressLine1>9730 HILLCROFT ST</AddressLine1>
          <City>HOUSTON</City>
          <State>TX</State>
          <ZIPCode>77096</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>EBRAHIM YAGHOBIAN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RACHEL YAGHOBIAN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BINYOMIN MEDETSKY</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>4.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>YAKOV POLATSEK</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>4.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ETAN MIRWIS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>4.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CARLOS BAZBAZ</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>4.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>YOSSI GROSSMAN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>4.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <AllOtherContributions>331261</AllOtherContributions>
      <TotalContributions>331261</TotalContributions>
      <ProgramServiceRevenue>
        <Description>TUITION &amp; REGISTRATION</Description>
        <TotalRevenueColumn>698589</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>698589</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>SCHOOL CONTRIBUTIONS</Description>
        <TotalRevenueColumn>68434</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>68434</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>ACTIVITIES INCOME</Description>
        <TotalRevenueColumn>16706</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>16706</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>RENT FROM SYNAGOGUE</Description>
        <TotalRevenueColumn>500</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>500</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>784229</TotalProgramServiceRevenue>
      <GrossIncomeFundraisingEvents>97165</GrossIncomeFundraisingEvents>
      <FundraisingDirectExpenses>12275</FundraisingDirectExpenses>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>84890</TotalRevenueColumn>
      </NetIncomeFromFundraisingEvents>
      <TotalRevenue>
        <TotalRevenueColumn>1200380</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>784229</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <OtherSalariesAndWages>
        <Total>667694</Total>
        <ProgramServices>667694</ProgramServices>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>33240</Total>
        <ProgramServices>33240</ProgramServices>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>46180</Total>
        <ProgramServices>46180</ProgramServices>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>5457</Total>
        <ManagementAndGeneral>5457</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <Advertising>
        <Total>308</Total>
        <ProgramServices>308</ProgramServices>
      </Advertising>
      <OfficeExpenses>
        <Total>9984</Total>
        <ProgramServices>9984</ProgramServices>
      </OfficeExpenses>
      <Occupancy>
        <Total>165273</Total>
        <ProgramServices>165273</ProgramServices>
      </Occupancy>
      <Travel>
        <Total>1185</Total>
        <ProgramServices>1185</ProgramServices>
      </Travel>
      <DepreciationDepletion>
        <Total>8891</Total>
        <ProgramServices>6620</ProgramServices>
        <ManagementAndGeneral>2271</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>2781</Total>
        <ProgramServices>2781</ProgramServices>
      </Insurance>
      <OtherExpenses>
        <Description>INDEPENDENT CONTRACTORS</Description>
        <Total>63822</Total>
        <ProgramServices>63822</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>CLEANING &amp; JANITORIAL</Description>
        <Total>23624</Total>
        <ProgramServices>23624</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>UTILITIES</Description>
        <Total>21068</Total>
        <ProgramServices>21068</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>CLASSROOM SUPPLIES</Description>
        <Total>18840</Total>
        <ProgramServices>18840</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>REPAIRS &amp; MAINTENANCE</Description>
        <Total>11255</Total>
        <ProgramServices>11255</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>21137</Total>
        <ProgramServices>15145</ProgramServices>
        <ManagementAndGeneral>5992</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>1100739</Total>
        <ProgramServices>1087019</ProgramServices>
        <ManagementAndGeneral>13720</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>323</BOY>
        <EOY>8442</EOY>
      </CashNonInterestBearing>
      <AccountsReceivable>
        <BOY>126650</BOY>
      </AccountsReceivable>
      <LandBuildingsEquipmentBasis>87118</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>11622</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>9352</BOY>
        <EOY>75496</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>136325</BOY>
        <EOY>83938</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>88180</BOY>
        <EOY>53656</EOY>
      </AccountsPayableAccruedExpenses>
      <UnsecuredNotesLoansPayable>
        <BOY>96562</BOY>
      </UnsecuredNotesLoansPayable>
      <OtherLiabilities>
        <BOY>137997</BOY>
        <EOY>117055</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>322739</BOY>
        <EOY>170711</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>-186414</BOY>
        <EOY>-86773</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>-186414</BOY>
        <EOY>-86773</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>136325</BOY>
        <EOY>83938</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>99641</ReconcilationRevenueExpenses>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc3">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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="RetDoc4">
      <DisclosedOrgsLegalControl>false</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>false</DisclosedForCharitablePurposes>
      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>87118</OtherCostOrOtherBasis>
        <Depreciation>11622</Depreciation>
        <BookValue>75496</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>75496</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>PAYROLL TAXES PAYABLE</Description>
        <Amount>117055</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>BANK OVERDRAFT</Description>
      </OtherLiabilities>
      <TotalOfAmounts>117055</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc6">
      <EventsInformation>
        <NameOfEvent1>DESSERT RECEPTI</NameOfEvent1>
        <GrossReceiptsEvent1>83192</GrossReceiptsEvent1>
        <GrossRevenueEvent1>83192</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>1513</OtherDirectExpensesEvent1>
        <NameOfEvent2>SEED CAMP</NameOfEvent2>
        <GrossReceiptsEvent2>13973</GrossReceiptsEvent2>
        <GrossRevenueEvent2>13973</GrossRevenueEvent2>
        <OtherDirectExpensesEvent2>10762</OtherDirectExpensesEvent2>
        <GrossReceiptsTotal>97165</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>97165</GrossRevenueTotalEvents>
        <OtherDirectExpensesTotalEvents>12275</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>12275</DirectExpenseSummaryEvents>
        <NetIncomeSummary>84890</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc7">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>AS A SCHOOL DEDICATED TO INSTILLING THE TORAH VALUES &amp; POSITIVE CHARACTER TRAITS WITHIN ITS STUDENTS. THE SCHOOL IS COMMITTED TO HELPING EACH CHILD REACH THEIR POTENTIAL &amp; ENCOURAGES CLOSE COOPERATION BETWEEN HOME &amp; SCHOOL. THE SCHOOL PRIDES ITSELF ON AN EXCELLENCE IN BOTH JUDAIC &amp; SECULAR INSTRUCTION. THE STUDENTS GAIN A LOVE OF TORAH &amp; INTEREST IN JUDAIC ASPECTS OF LIFE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>ALL BOARD MEMBERS ARE GIVEN A COPY OF FORMM 990 TO REVIEW AND MAKE COMMENTS OR CHANGES PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>SALARIES OF OFFICERS ARE APPROVED BY THE MEMBERS OF THE BOARD ANNUALLY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>OFFICERS AND KEY EMPLOYEE SALARIES ARE EVALUATED BY THE BOARD ON AN ANNUAL BASIS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT SCHOOL OFFICES DURING NORMAL BUSINESS HOURS.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>