﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-05-16T12:51:41-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>WEISS &amp; COMPANY LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>22 WEST 38TH STREET</AddressLine1>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>100186269</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>202079591</EIN>
      <Name>
        <BusinessNameLine1>SIMCHAS DOVID FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>SIMC</NameControl>
      <Phone>7182187000</Phone>
      <USAddress>
        <AddressLine1>65 SKILLMAN STREET</AddressLine1>
        <City>BROOKLYN</City>
        <State>NY</State>
        <ZIPCode>112052803</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DAVID SIMKOWITZ</Name>
      <Title>TRUSTEE</Title>
      <Phone>7182187000</Phone>
      <DateSigned>2011-05-09</DateSigned>
    </Officer>
    <Preparer>
      <Name>ABRAHAM WEISS</Name>
      <Phone>2123023400</Phone>
      <DatePrepared>2011-05-16</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="8">
    <IRS990PF documentId="00000001" referenceDocumentName="ReasonableCauseExplanation GeneralExplanationAttachment">
      <ExemptPF>X</ExemptPF>
      <FMVAssetsEOY>719180</FMVAssetsEOY>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
        <ContriReceivedRevAndExpnss>337510</ContriReceivedRevAndExpnss>
        <InterestOnSavingsRevAndExpnss>3927</InterestOnSavingsRevAndExpnss>
        <InterestOnSavingsNetInvstIncm>3927</InterestOnSavingsNetInvstIncm>
        <CapitalGainNetIncmNetInvstIncm>0</CapitalGainNetIncmNetInvstIncm>
        <TotalRevenueAndExpenses>341437</TotalRevenueAndExpenses>
        <TotalNetInvestmentIncome>3927</TotalNetInvestmentIncome>
        <TaxesRevAndExpnss referenceDocumentId="00000008" referenceDocumentName="TaxesSchedule">100</TaxesRevAndExpnss>
        <OtherExpensesRevAndExpnss referenceDocumentId="00000007" referenceDocumentName="AmortizationSchedule OtherExpensesSchedule">35</OtherExpensesRevAndExpnss>
        <TotOprExpensesRevAndExpnss>135</TotOprExpensesRevAndExpnss>
        <TotOprExpensesNetInvstIncm>0</TotOprExpensesNetInvstIncm>
        <TotOprExpensesDsbrsChrtblPrps>0</TotOprExpensesDsbrsChrtblPrps>
        <ContriGiftsPaidRevAndExpnss>266900</ContriGiftsPaidRevAndExpnss>
        <ContriGiftsPaidDsbrsChrtblPrps>266900</ContriGiftsPaidDsbrsChrtblPrps>
        <TotalExpensesRevAndExpnss>267035</TotalExpensesRevAndExpnss>
        <TotalExpensesNetInvstIncm>0</TotalExpensesNetInvstIncm>
        <TotalExpensesDsbrsChrtblPrps>266900</TotalExpensesDsbrsChrtblPrps>
        <ExcessOfRevenueOverExpenses>74402</ExcessOfRevenueOverExpenses>
        <NetInvestmentIncome>3927</NetInvestmentIncome>
      </AnalysisOfRevenueAndExpenses>
      <BalanceSheets>
        <CashBOY>161277</CashBOY>
        <CashEOY>230523</CashEOY>
        <CashEOYFMV>230523</CashEOYFMV>
        <SavingsAndTempCashInvstBOY>403814</SavingsAndTempCashInvstBOY>
        <SavingsAndTempCashInvstEOY>488657</SavingsAndTempCashInvstEOY>
        <SavingsAndTempCashInvstEOYFMV>488657</SavingsAndTempCashInvstEOYFMV>
        <OtherAssetsBOY referenceDocumentId="00000003" referenceDocumentName="OtherAssetsSchedule">79728</OtherAssetsBOY>
        <OtherAssetsEOY referenceDocumentId="00000004" referenceDocumentName="OtherAssetsSchedule">0</OtherAssetsEOY>
        <OtherAssetsEOYFMV referenceDocumentId="00000005" referenceDocumentName="OtherAssetsSchedule">0</OtherAssetsEOYFMV>
        <TotalAssetsBOY>644819</TotalAssetsBOY>
        <TotalAssetsEOY>719180</TotalAssetsEOY>
        <TotalAssetsEOYFMV>719180</TotalAssetsEOYFMV>
        <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
        <OrgThatDoNotFollowSFAS117>X</OrgThatDoNotFollowSFAS117>
        <RetainedEarningsBOY>644819</RetainedEarningsBOY>
        <RetainedEarningsEOY>719180</RetainedEarningsEOY>
        <TotalNetAssetsBOY>644819</TotalNetAssetsBOY>
        <TotalNetAssetsEOY>719180</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>644819</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>719180</TotalLiabilitiesNetAssetsEOY>
      </BalanceSheets>
      <ChangesInNetAssetsFundBalances>
        <TotalNetAssetsFundBalancesBOY>644819</TotalNetAssetsFundBalancesBOY>
        <ExcessOfRevenueOverExpenses>74402</ExcessOfRevenueOverExpenses>
        <Subtotal>719221</Subtotal>
        <OtherDecreases referenceDocumentId="00000006" referenceDocumentName="OtherDecreasesSchedule">41</OtherDecreases>
        <TotalNetAssetsFundBalancesEOY>719180</TotalNetAssetsFundBalancesEOY>
      </ChangesInNetAssetsFundBalances>
      <QlfyUndSect4940eForReducedTax>
        <QualifyingDistributionsYear1>235900</QualifyingDistributionsYear1>
        <NoncharitableAssetsYear1>402978</NoncharitableAssetsYear1>
        <DistributionRatioYear1>0.585392</DistributionRatioYear1>
        <QualifyingDistributionsYear2>84893</QualifyingDistributionsYear2>
        <NoncharitableAssetsYear2>215699</NoncharitableAssetsYear2>
        <DistributionRatioYear2>0.393572</DistributionRatioYear2>
        <QualifyingDistributionsYear3>80150</QualifyingDistributionsYear3>
        <NoncharitableAssetsYear3>200928</NoncharitableAssetsYear3>
        <DistributionRatioYear3>0.398899</DistributionRatioYear3>
        <QualifyingDistributionsYear4>140490</QualifyingDistributionsYear4>
        <NoncharitableAssetsYear4>158913</NoncharitableAssetsYear4>
        <DistributionRatioYear4>0.884069</DistributionRatioYear4>
        <QualifyingDistributionsYear5>45037</QualifyingDistributionsYear5>
        <DistributionRatioYear5>0.000000</DistributionRatioYear5>
        <TotalDistributionRatio>2.261932</TotalDistributionRatio>
        <AverageDistributionRatio>0.452386</AverageDistributionRatio>
        <NetNoncharitableAssets>406195</NetNoncharitableAssets>
        <AdjustedNoncharitableAssets>183757</AdjustedNoncharitableAssets>
        <OnePercentNetInvestmentIncome>39</OnePercentNetInvestmentIncome>
        <AdjNonchrtblAssetsAndOnePct>183796</AdjNonchrtblAssetsAndOnePct>
        <QualifyingDistributions>266900</QualifyingDistributions>
      </QlfyUndSect4940eForReducedTax>
      <ExciseTaxBasedOnInvestmentIncm>
        <DomesticOrgMeetingSect4940e>X</DomesticOrgMeetingSect4940e>
        <InvestmentIncomeExciseTax>39</InvestmentIncomeExciseTax>
        <TaxUnderSection511>0</TaxUnderSection511>
        <Subtotal>39</Subtotal>
        <TaxBasedOnInvestmentIncome>39</TaxBasedOnInvestmentIncome>
        <TaxPaidWithExtension>39</TaxPaidWithExtension>
        <TotalCreditsAndPayments>39</TotalCreditsAndPayments>
        <AmountCreditedToNextYear>0</AmountCreditedToNextYear>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
        <ActivitiesNotPrevReported>false</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>false</UnrelatedBusIncomeOver1000>
        <Form990TFiled>false</Form990TFiled>
        <TerminationEtc>false</TerminationEtc>
        <RequirementsOfSect508e>false</RequirementsOfSect508e>
        <AtLeast5000InAssets>true</AtLeast5000InAssets>
        <StatesFiledWith>NY</StatesFiledWith>
        <Form990PFFiledWithAG>true</Form990PFFiledWithAG>
        <PrivateOperatingFoundation>false</PrivateOperatingFoundation>
        <NewSubstantialContributors>false</NewSubstantialContributors>
        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>N/A</WebsiteAddress>
        <BooksInCareOfPersonName>DAVID SIMKOWITZ</BooksInCareOfPersonName>
        <BooksInCareOfPhoneNumber>7182187000</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
          <AddressLine1>65 SKILLMAN STREET</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>112052803</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>false</ForeignBank>
      </StatementsRegardingActivities>
      <StatementsRegardingActy4720>
        <SaleOrExchangeWithDsqflyPerson>false</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <UncorrectedPriorActs>false</UncorrectedPriorActs>
        <UndistributedIncomePriorYears>false</UndistributedIncomePriorYears>
        <BusinessHoldings>false</BusinessHoldings>
        <JeopardyInvestments>false</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
        <NoncharitablePurpose>false</NoncharitablePurpose>
        <RcvFundsToPayPrsnlBnftContract>false</RcvFundsToPayPrsnlBnftContract>
        <PayPremiumsPrsnlBnftContract>false</PayPremiumsPrsnlBnftContract>
        <ProhibitedTaxShelterTransactn>false</ProhibitedTaxShelterTransactn>
      </StatementsRegardingActy4720>
      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>DAVID SIMKOWITZ</PersonName>
          <USAddress>
            <AddressLine1>65 SKILLMAN STREET</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11205</ZIPCode>
          </USAddress>
          <Title>TRUSTEE</Title>
          <AvgHoursPerWkDevotedToPosition>3.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>CHANA SIMKOWITZ</PersonName>
          <USAddress>
            <AddressLine1>65 SKILLMAN STREET</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11205</ZIPCode>
          </USAddress>
          <Title>TRUSTEE</Title>
          <AvgHoursPerWkDevotedToPosition>3.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <TotNumberOfOthEmplPaidOver50k>0</TotNumberOfOthEmplPaidOver50k>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
        <TotNumberOfCntrctPaidOver50k>0</TotNumberOfCntrctPaidOver50k>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <SummaryOfDirectCharitableActy>
        <Description1>THE ORGANIZATION ONLY PAID GRANTS FROM THE FOUNDATION ANDHAVE NO DIRECT OR INDIRECT EXPENSES ATTRIBUTABLE TO VARIOUSRECIPIENT PROGRAMS.</Description1>
        <Expenses1>266900</Expenses1>
      </SummaryOfDirectCharitableActy>
      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>0</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>412381</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>412381</TotalFMVOfUnusedAssets>
        <AdjTotalFMVOfUnusedAssets>412381</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>6186</CashDeemedCharitable>
        <NetNoncharitableAssets>406195</NetNoncharitableAssets>
        <MinimumInvestmentReturn>20310</MinimumInvestmentReturn>
      </MinimumInvestmentReturn>
      <DistributableAmount>
        <MinimumInvestmentReturn>20310</MinimumInvestmentReturn>
        <TaxBasedOnInvestmentIncome>39</TaxBasedOnInvestmentIncome>
        <TotalTax>39</TotalTax>
        <DistributableAmountBeforeAdj>20271</DistributableAmountBeforeAdj>
        <DistributableAmountBeforeDed>20271</DistributableAmountBeforeDed>
        <DistributableAmountAsAdjusted>20271</DistributableAmountAsAdjusted>
      </DistributableAmount>
      <QualifyingDistributions>
        <ExpensesAndContributions>266900</ExpensesAndContributions>
        <QualifyingDistributions>266900</QualifyingDistributions>
        <OnePctSect4940eOrgNetInvstIncm>39</OnePctSect4940eOrgNetInvstIncm>
        <AdjQualifyingDistributions>266861</AdjQualifyingDistributions>
      </QualifyingDistributions>
      <UndistributedIncome>
        <DistributableAmountAsAdjusted>20271</DistributableAmountAsAdjusted>
        <ExcessDistriCarryoverYear5>43953</ExcessDistriCarryoverYear5>
        <ExcessDistriCarryoverYear4>132544</ExcessDistriCarryoverYear4>
        <ExcessDistriCarryoverYear3>70137</ExcessDistriCarryoverYear3>
        <ExcessDistriCarryoverYear2>74123</ExcessDistriCarryoverYear2>
        <ExcessDistriCarryoverYear1>215970</ExcessDistriCarryoverYear1>
        <TotalExcessDistriCarryover>536727</TotalExcessDistriCarryover>
        <QualifyingDistributions>266900</QualifyingDistributions>
        <AppliedToCurrentYear>20271</AppliedToCurrentYear>
        <RemainingDistriFromCorpus>246629</RemainingDistriFromCorpus>
        <TotalCorpus>783356</TotalCorpus>
        <UndistributedIncomeCY>0</UndistributedIncomeCY>
        <ExcessDistriCyovFromYear5>43953</ExcessDistriCyovFromYear5>
        <ExcessDistriCyovToNextYear>739403</ExcessDistriCyovToNextYear>
        <ExcessFromYear4>132544</ExcessFromYear4>
        <ExcessFromYear3>70137</ExcessFromYear3>
        <ExcessFromYear2>74123</ExcessFromYear2>
        <ExcessFromYear1>215970</ExcessFromYear1>
        <ExcessFromCurrentYear>246629</ExcessFromCurrentYear>
      </UndistributedIncome>
      <SupplementaryInformation>
        <ContributingManager>DAVID SIMKOWITZ</ContributingManager>
        <ShareholderManager>NONE</ShareholderManager>
        <AppicationSubmissionInfo>
          <RecipientName>DAVID SIMKOWITZ</RecipientName>
          <RecipientUSAddress>
            <AddressLine1>65 SKILLMAN STREET</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>112052803</ZIPCode>
          </RecipientUSAddress>
          <RecipientPhoneNumber>7182187000</RecipientPhoneNumber>
          <FormAndInfoAndMaterials>NO RESTRICTIONS</FormAndInfoAndMaterials>
          <SubmissionDeadlines>NONE</SubmissionDeadlines>
          <RestrictionsOnAwards>NONE</RestrictionsOnAwards>
        </AppicationSubmissionInfo>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>CONGREGATION BNAI YESHIA</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>125 HEYWARD STREET</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11206</ZIPCode>
          </RecipientUSAddress>
          <RecipientFoundationStatus>N/A</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>RELIGIOUS &amp; CHARITABLE</PurposeOfGrantOrContribution>
          <Amount>96200</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>MIKVE TAHARE DIVREI CHAIM OF WOODBURN</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>199 LEE AVENUE PMB 221</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11211</ZIPCode>
          </RecipientUSAddress>
          <RecipientFoundationStatus>N/A</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>RELIGIOUS &amp; CHARITABLE</PurposeOfGrantOrContribution>
          <Amount>12000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>OHR TORAH</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>4615 14TH AVENUE</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11219</ZIPCode>
          </RecipientUSAddress>
          <RecipientFoundationStatus>N/A</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>RELIGIOUS &amp; CHARITABLE</PurposeOfGrantOrContribution>
          <Amount>3600</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>YESHIVA BETH JOSEPH</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>135 ROSS STREET</AddressLine1>
            <City>BRROKLYN</City>
            <State>NY</State>
            <ZIPCode>11211</ZIPCode>
          </RecipientUSAddress>
          <RecipientFoundationStatus>N/A</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>RELIGIOUS &amp; CHARITABLE</PurposeOfGrantOrContribution>
          <Amount>150000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>MESAMCHE LEV-VIYOEL MOISHE INC</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>51 ROSS STREET</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11211</ZIPCode>
          </RecipientUSAddress>
          <RecipientFoundationStatus>N/A</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>RELIGIOUS &amp; CHARITABLE</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>TALMUD TORAH BETH YECHIEL</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>PINES BRIDGE ROAD</AddressLine1>
            <City>MT KISCO</City>
            <State>NY</State>
            <ZIPCode>10549</ZIPCode>
          </RecipientUSAddress>
          <RecipientFoundationStatus>N/A</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>RELIGIOUS &amp; CHARITABLE</PurposeOfGrantOrContribution>
          <Amount>3600</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>MISC ORGANIZED CHARITIES</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>UNDER 1000</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11205</ZIPCode>
          </RecipientUSAddress>
          <RecipientFoundationStatus>N/A</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>RELIGIOUS &amp; CHARITABLE</PurposeOfGrantOrContribution>
          <Amount>500</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>266900</TotGrantOrContriPaidDuringYear>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <IntOnSavingsAndTempCashInvst>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>3927</ExclusionAmount>
        </IntOnSavingsAndTempCashInvst>
        <SubtotalsPartXVIA>
          <ExclusionAmount>3927</ExclusionAmount>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>3927</TotalPartXVIA>
      </AnalysisIncomeProducingActy>
      <TrnsfrTrRlnWithNoncharitableEO>
        <TrnsfrOfCashToNoncharitableEO>false</TrnsfrOfCashToNoncharitableEO>
        <TrnsfrOthAssetsNoncharitableEO>false</TrnsfrOthAssetsNoncharitableEO>
        <SalesOrExchangesOfAssets>false</SalesOrExchangesOfAssets>
        <PurchaseAssetsNoncharitableEO>false</PurchaseAssetsNoncharitableEO>
        <RentalOfFacilitiesEtc>false</RentalOfFacilitiesEtc>
        <ReimbursementArrangements>false</ReimbursementArrangements>
        <LoansOrLoanGuarantees>false</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>false</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>false</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>false</RelationshipsNoncharitableEOs>
      </TrnsfrTrRlnWithNoncharitableEO>
    </IRS990PF>
    <IRS990ScheduleB documentId="00000002">
      <Organization501c3ExemptPF>X</Organization501c3ExemptPF>
      <GeneralRule>X</GeneralRule>
      <ContributorInfo>
        <ContributorNumber>1</ContributorNumber>
        <ContributorNameIndividual>DAVID AND CHANA SIMKOWITZ</ContributorNameIndividual>
        <ContributorAddressUS>
          <AddressLine1>65 SKILLMAN STREET</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>112052803</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>337510</AggregateContributions>
        <PersonContributionType>X</PersonContributionType>
      </ContributorInfo>
    </IRS990ScheduleB>
    <OtherAssetsSchedule documentId="00000003">
      <OtherAssets>
        <Description>LOANS &amp; EXCHANGES</Description>
        <BOYBookValue>79728</BOYBookValue>
      </OtherAssets>
    </OtherAssetsSchedule>
    <OtherAssetsSchedule documentId="00000004">
      <OtherAssets>
        <Description>LOANS &amp; EXCHANGES</Description>
        <BOYBookValue>79728</BOYBookValue>
      </OtherAssets>
    </OtherAssetsSchedule>
    <OtherAssetsSchedule documentId="00000005">
      <OtherAssets>
        <Description>LOANS &amp; EXCHANGES</Description>
        <BOYBookValue>79728</BOYBookValue>
      </OtherAssets>
    </OtherAssetsSchedule>
    <OtherDecreasesSchedule documentId="00000006">
      <OtherDecreases>
        <Description>FEDERAL TAX</Description>
        <Amount>41</Amount>
      </OtherDecreases>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="00000007">
      <OtherExpenses>
        <Description>BANK CHARGES</Description>
        <RevenueAndExpensesPerBooks>35</RevenueAndExpensesPerBooks>
      </OtherExpenses>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="00000008">
      <Taxes>
        <Category>NYS DEPT. OF LAW</Category>
        <Amount>100</Amount>
      </Taxes>
    </TaxesSchedule>
  </ReturnData>
</Return>