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    <Timestamp>2011-08-14T20:28:09-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>GELFOND &amp; ASSOCIATES PA</BusinessNameLine1>
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        <City>BOCA RATON</City>
        <State>FL</State>
        <ZIPCode>33427</ZIPCode>
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    </PreparerFirm>
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      <Name>
        <BusinessNameLine1>OHR HATORAH</BusinessNameLine1>
      </Name>
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      <Phone>2013851025</Phone>
      <USAddress>
        <AddressLine1>38 WHITMAN STREET</AddressLine1>
        <City>BERGENFIELD</City>
        <State>NJ</State>
        <ZIPCode>076213420</ZIPCode>
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    </Filer>
    <Officer>
      <Name>GARY DAVIDMAN</Name>
      <Title>PRESIDENT</Title>
      <Phone>2013851025</Phone>
      <DateSigned>2011-04-07</DateSigned>
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    <Preparer>
      <Name>JASON A GELFOND</Name>
      <DatePrepared>2011-08-14</DatePrepared>
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    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <PremiumsPaid>false</PremiumsPaid>
      <IndoorTanningServices>false</IndoorTanningServices>
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      <NumberIndependentVotingMembers>3</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>true</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
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      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
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      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
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      <InvestmentInJointVenture>false</InvestmentInJointVenture>
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          <State>NJ</State>
          <ZIPCode>07621</ZIPCode>
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      <Form990PartVIISectionA>
        <NamePerson>MARTIN ZARET</NamePerson>
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        <NamePerson>MICHAL BASHIT</NamePerson>
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        <EOY>0</EOY>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
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          <ZIPCode>RESTRICTED</ZIPCode>
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        <MannerOfCashDisbursement>CHECK</MannerOfCashDisbursement>
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        <Region>Middle East</Region>
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      <InterestInForeignTrust>false</InterestInForeignTrust>
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      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>Members of the organization review the return together</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>Members are verbally asked annually to disclose any conflicts that may have arrisen</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>The organization does not pay compensation to anyone</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 2</Identifier>
        <Explanation>Mr. Shell abd Mr. Davidman are brothers-in-law</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>NEW JERSEY STATE ANNUAL REPORT FEE</Explanation>
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