﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2010v3.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-07-07T13:14:01-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>SHEER &amp; JAMPOL LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>570 TAXTER ROAD</AddressLine1>
        <City>ELMSFORD</City>
        <State>NY</State>
        <ZIPCode>10523</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>237091307</EIN>
      <Name>
        <BusinessNameLine1>NATIONAL LIPID DISEASES FOUNDATION</BusinessNameLine1>
        <BusinessNameLine2>C/O SHEER &amp; JAMPOL LLP</BusinessNameLine2>
      </Name>
      <NameControl>NATI</NameControl>
      <Phone>9146983313</Phone>
      <USAddress>
        <AddressLine1>570 TAXTER ROAD - 6TH FLOOR</AddressLine1>
        <City>ELMSFORD</City>
        <State>NY</State>
        <ZIPCode>10523</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>CINDY SCHINDEL</Name>
      <Title>PRESIDENT</Title>
      <Phone>9146983313</Phone>
      <DateSigned>2011-07-07</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>SHEER JAMPOL</Name>
      <Phone>9147256595</Phone>
      <DatePrepared>2011-07-07</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="2">
    <IRS990PF documentId="RetDoc1235000001">
      <ExemptPF>X</ExemptPF>
      <FMVAssetsEOY>20788</FMVAssetsEOY>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
        <ContriReceivedRevAndExpnss>500</ContriReceivedRevAndExpnss>
        <NotRequiredToAttachScheduleB>X</NotRequiredToAttachScheduleB>
        <CapitalGainNetIncmNetInvstIncm>0</CapitalGainNetIncmNetInvstIncm>
        <GrossSalesLessReturnsAndAllwnc>40185</GrossSalesLessReturnsAndAllwnc>
        <CostOfGoodsSold>31386</CostOfGoodsSold>
        <GrossProfitRevAndExpnss>8799</GrossProfitRevAndExpnss>
        <GrossProfitAdjNetIncm>8799</GrossProfitAdjNetIncm>
        <TotalRevenueAndExpenses>9299</TotalRevenueAndExpenses>
        <TotalNetInvestmentIncome>0</TotalNetInvestmentIncome>
        <TotalAdjustedNetIncome>8799</TotalAdjustedNetIncome>
        <CompOfcrDirTrstRevAndExpnss>0</CompOfcrDirTrstRevAndExpnss>
        <CompOfcrDirTrstNetInvstIncm>0</CompOfcrDirTrstNetInvstIncm>
        <CompOfcrDirTrstAdjNetIncm>0</CompOfcrDirTrstAdjNetIncm>
        <CompOfcrDirTrstDsbrsChrtblPrps>0</CompOfcrDirTrstDsbrsChrtblPrps>
        <OtherExpensesRevAndExpnss referenceDocumentId="RetDoc2003200001">25</OtherExpensesRevAndExpnss>
        <OtherExpensesNetInvstIncm>0</OtherExpensesNetInvstIncm>
        <OtherExpensesAdjNetIncm>0</OtherExpensesAdjNetIncm>
        <OtherExpensesDsbrsChrtblPrps>0</OtherExpensesDsbrsChrtblPrps>
        <TotOprExpensesRevAndExpnss>25</TotOprExpensesRevAndExpnss>
        <TotOprExpensesNetInvstIncm>0</TotOprExpensesNetInvstIncm>
        <TotOprExpensesAdjNetIncm>0</TotOprExpensesAdjNetIncm>
        <TotOprExpensesDsbrsChrtblPrps>0</TotOprExpensesDsbrsChrtblPrps>
        <ContriGiftsPaidRevAndExpnss>25000</ContriGiftsPaidRevAndExpnss>
        <ContriGiftsPaidDsbrsChrtblPrps>25000</ContriGiftsPaidDsbrsChrtblPrps>
        <TotalExpensesRevAndExpnss>25025</TotalExpensesRevAndExpnss>
        <TotalExpensesNetInvstIncm>0</TotalExpensesNetInvstIncm>
        <TotalExpensesAdjNetIncm>0</TotalExpensesAdjNetIncm>
        <TotalExpensesDsbrsChrtblPrps>25000</TotalExpensesDsbrsChrtblPrps>
        <ExcessOfRevenueOverExpenses>-15726</ExcessOfRevenueOverExpenses>
        <NetInvestmentIncome>0</NetInvestmentIncome>
        <AdjustedNetIncome>8799</AdjustedNetIncome>
      </AnalysisOfRevenueAndExpenses>
      <BalanceSheets>
        <CashBOY>35978</CashBOY>
        <CashEOY>20177</CashEOY>
        <CashEOYFMV>20177</CashEOYFMV>
        <InventoriesForSaleOrUseBOY>536</InventoriesForSaleOrUseBOY>
        <InventoriesForSaleOrUseEOY>611</InventoriesForSaleOrUseEOY>
        <InventoriesForSaleOrUseEOYFMV>611</InventoriesForSaleOrUseEOYFMV>
        <TotalAssetsBOY>36514</TotalAssetsBOY>
        <TotalAssetsEOY>20788</TotalAssetsEOY>
        <TotalAssetsEOYFMV>20788</TotalAssetsEOYFMV>
        <TotalLiabilitiesBOY>0</TotalLiabilitiesBOY>
        <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
        <OrgThatDoNotFollowSFAS117>X</OrgThatDoNotFollowSFAS117>
        <CapitalStockBOY>0</CapitalStockBOY>
        <CapitalStockEOY>0</CapitalStockEOY>
        <PaidInOrCapitalSurplusBOY>0</PaidInOrCapitalSurplusBOY>
        <PaidInOrCapitalSurplusEOY>0</PaidInOrCapitalSurplusEOY>
        <RetainedEarningsBOY>36514</RetainedEarningsBOY>
        <RetainedEarningsEOY>20788</RetainedEarningsEOY>
        <TotalNetAssetsBOY>36514</TotalNetAssetsBOY>
        <TotalNetAssetsEOY>20788</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>36514</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>20788</TotalLiabilitiesNetAssetsEOY>
      </BalanceSheets>
      <ChangesInNetAssetsFundBalances>
        <TotalNetAssetsFundBalancesBOY>36514</TotalNetAssetsFundBalancesBOY>
        <ExcessOfRevenueOverExpenses>-15726</ExcessOfRevenueOverExpenses>
        <OtherIncreases>0</OtherIncreases>
        <Subtotal>20788</Subtotal>
        <OtherDecreases>0</OtherDecreases>
        <TotalNetAssetsFundBalancesEOY>20788</TotalNetAssetsFundBalancesEOY>
      </ChangesInNetAssetsFundBalances>
      <QlfyUndSect4940eForReducedTax>
        <LiableFor4942Tax>0</LiableFor4942Tax>
        <QualifyingDistributionsYear1>50000</QualifyingDistributionsYear1>
        <NoncharitableAssetsYear1>51852</NoncharitableAssetsYear1>
        <DistributionRatioYear1>0.964283</DistributionRatioYear1>
        <QualifyingDistributionsYear2>0</QualifyingDistributionsYear2>
        <NoncharitableAssetsYear2>53487</NoncharitableAssetsYear2>
        <DistributionRatioYear2>0.0</DistributionRatioYear2>
        <QualifyingDistributionsYear3>50000</QualifyingDistributionsYear3>
        <NoncharitableAssetsYear3>45138</NoncharitableAssetsYear3>
        <DistributionRatioYear3>1.107714</DistributionRatioYear3>
        <QualifyingDistributionsYear4>0</QualifyingDistributionsYear4>
        <NoncharitableAssetsYear4>31676</NoncharitableAssetsYear4>
        <DistributionRatioYear4>0.0</DistributionRatioYear4>
        <QualifyingDistributionsYear5>25000</QualifyingDistributionsYear5>
        <NoncharitableAssetsYear5>31199</NoncharitableAssetsYear5>
        <DistributionRatioYear5>0.801308</DistributionRatioYear5>
        <TotalDistributionRatio>2.873305</TotalDistributionRatio>
        <AverageDistributionRatio>0.574661</AverageDistributionRatio>
        <NetNoncharitableAssets>28222</NetNoncharitableAssets>
        <AdjustedNoncharitableAssets>16218</AdjustedNoncharitableAssets>
        <OnePercentNetInvestmentIncome>0</OnePercentNetInvestmentIncome>
        <AdjNonchrtblAssetsAndOnePct>16218</AdjNonchrtblAssetsAndOnePct>
        <QualifyingDistributions>25000</QualifyingDistributions>
      </QlfyUndSect4940eForReducedTax>
      <ExciseTaxBasedOnInvestmentIncm>
        <DomesticOrgMeetingSect4940e>X</DomesticOrgMeetingSect4940e>
        <InvestmentIncomeExciseTax>0</InvestmentIncomeExciseTax>
        <TaxUnderSection511>0</TaxUnderSection511>
        <Subtotal>0</Subtotal>
        <SubtitleATax>0</SubtitleATax>
        <TaxBasedOnInvestmentIncome>0</TaxBasedOnInvestmentIncome>
        <TotalCreditsAndPayments>0</TotalCreditsAndPayments>
        <TaxDue>0</TaxDue>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>0</LegislativePoliticalActivities>
        <MoreThan100Spent>0</MoreThan100Spent>
        <Form1120POLFiled>0</Form1120POLFiled>
        <Sect4955TaxOnOrganization>0</Sect4955TaxOnOrganization>
        <Sect4955TaxOnManagers>0</Sect4955TaxOnManagers>
        <ReimbursementOfTax>0</ReimbursementOfTax>
        <ActivitiesNotPrevReported>0</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>0</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>0</UnrelatedBusIncomeOver1000>
        <TerminationEtc>0</TerminationEtc>
        <RequirementsOfSect508e>1</RequirementsOfSect508e>
        <AtLeast5000InAssets>1</AtLeast5000InAssets>
        <StatesFiledWith>NY</StatesFiledWith>
        <Form990PFFiledWithAG>1</Form990PFFiledWithAG>
        <PrivateOperatingFoundation>0</PrivateOperatingFoundation>
        <NewSubstantialContributors>0</NewSubstantialContributors>
        <InterestInControlledEntity>0</InterestInControlledEntity>
        <ApplicableInsuranceContract>0</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>1</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>NONE</WebsiteAddress>
        <BooksInCareOfPersonName>TAXPAYER</BooksInCareOfPersonName>
        <BooksInCareOfPhoneNumber>9146983313</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
          <AddressLine1>158 WEST BOSTON POST ROAD</AddressLine1>
          <City>MAMARONECK</City>
          <State>NY</State>
          <ZIPCode>10543</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>0</ForeignBank>
      </StatementsRegardingActivities>
      <StatementsRegardingActy4720>
        <SaleOrExchangeWithDsqflyPerson>0</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>0</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>0</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>0</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>0</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>0</PaymentToGovernmentOffical>
        <UncorrectedPriorActs>0</UncorrectedPriorActs>
        <UndistributedIncomePriorYears>0</UndistributedIncomePriorYears>
        <BusinessHoldings>0</BusinessHoldings>
        <JeopardyInvestments>0</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>0</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>0</InfluenceLegislation>
        <InfluenceElection>0</InfluenceElection>
        <GrantsToIndividuals>0</GrantsToIndividuals>
        <GrantsToOrganizations>0</GrantsToOrganizations>
        <NoncharitablePurpose>0</NoncharitablePurpose>
        <RcvFundsToPayPrsnlBnftContract>0</RcvFundsToPayPrsnlBnftContract>
        <PayPremiumsPrsnlBnftContract>0</PayPremiumsPrsnlBnftContract>
        <ProhibitedTaxShelterTransactn>0</ProhibitedTaxShelterTransactn>
      </StatementsRegardingActy4720>
      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>CINDY SCHINDEL</PersonName>
          <USAddress>
            <AddressLine1>47 ROLLING HILLS LANE</AddressLine1>
            <City>HARRISON</City>
            <State>NY</State>
            <ZIPCode>10528</ZIPCode>
          </USAddress>
          <Title>DIRECTOR</Title>
          <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>JOY AVIDAN</PersonName>
          <USAddress>
            <AddressLine1>38 BRAE BURN DRIVE</AddressLine1>
            <City>PURCHASE</City>
            <State>NY</State>
            <ZIPCode>10577</ZIPCode>
          </USAddress>
          <Title>DIRECTOR</Title>
          <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <TotNumberOfOthEmplPaidOver50k>0</TotNumberOfOthEmplPaidOver50k>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
        <TotNumberOfCntrctPaidOver50k>0</TotNumberOfCntrctPaidOver50k>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <SumOfProgramRelatedInvestments>
        <Total>0</Total>
      </SumOfProgramRelatedInvestments>
      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>0</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>28078</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>574</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>28652</TotalFMVOfUnusedAssets>
        <ReductionClaimed>0</ReductionClaimed>
        <AcquisitionIndebtedness>0</AcquisitionIndebtedness>
        <AdjTotalFMVOfUnusedAssets>28652</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>430</CashDeemedCharitable>
        <NetNoncharitableAssets>28222</NetNoncharitableAssets>
        <MinimumInvestmentReturn>1411</MinimumInvestmentReturn>
      </MinimumInvestmentReturn>
      <DistributableAmount>
        <MinimumInvestmentReturn>1411</MinimumInvestmentReturn>
        <TotalTax>0</TotalTax>
        <DistributableAmountBeforeAdj>1411</DistributableAmountBeforeAdj>
        <RecoveriesQlfyDistributions>0</RecoveriesQlfyDistributions>
        <DistributableAmountBeforeDed>1411</DistributableAmountBeforeDed>
        <DeductionFrDistributableAmount>0</DeductionFrDistributableAmount>
        <DistributableAmountAsAdjusted>1411</DistributableAmountAsAdjusted>
      </DistributableAmount>
      <QualifyingDistributions>
        <ExpensesAndContributions>25000</ExpensesAndContributions>
        <ProgramRelatedInvestmentsTotal>0</ProgramRelatedInvestmentsTotal>
        <QualifyingDistributions>25000</QualifyingDistributions>
        <OnePctSect4940eOrgNetInvstIncm>0</OnePctSect4940eOrgNetInvstIncm>
        <AdjQualifyingDistributions>25000</AdjQualifyingDistributions>
      </QualifyingDistributions>
      <UndistributedIncome>
        <DistributableAmountAsAdjusted>1411</DistributableAmountAsAdjusted>
        <UndistributedIncomePriorYear>0</UndistributedIncomePriorYear>
        <TotalForPriorYears>0</TotalForPriorYears>
        <ExcessDistriCarryoverYear5>23440</ExcessDistriCarryoverYear5>
        <ExcessDistriCarryoverYear3>47743</ExcessDistriCarryoverYear3>
        <ExcessDistriCarryoverYear1>47407</ExcessDistriCarryoverYear1>
        <TotalExcessDistriCarryover>118590</TotalExcessDistriCarryover>
        <QualifyingDistributions>25000</QualifyingDistributions>
        <AppliedToYear1>0</AppliedToYear1>
        <AppliedToPriorYears>0</AppliedToPriorYears>
        <TreatedAsDistriFromCorpus>0</TreatedAsDistriFromCorpus>
        <AppliedToCurrentYear>1411</AppliedToCurrentYear>
        <RemainingDistriFromCorpus>23589</RemainingDistriFromCorpus>
        <ExcessDistriCyovAppCYCorpus>0</ExcessDistriCyovAppCYCorpus>
        <ExcessDistriCyovAppliedCY>0</ExcessDistriCyovAppliedCY>
        <TotalCorpus>142179</TotalCorpus>
        <PriorYearUndistributedIncome>0</PriorYearUndistributedIncome>
        <PriorYearDeficiencyOrTax>0</PriorYearDeficiencyOrTax>
        <TaxableAmount1>0</TaxableAmount1>
        <TaxableAmount2>0</TaxableAmount2>
        <UndistributedIncomeCY>0</UndistributedIncomeCY>
        <DistriFromCorpus170b1EOr4942g3>0</DistriFromCorpus170b1EOr4942g3>
        <ExcessDistriCyovFromYear5>23440</ExcessDistriCyovFromYear5>
        <ExcessDistriCyovToNextYear>118739</ExcessDistriCyovToNextYear>
        <ExcessFromYear3>47743</ExcessFromYear3>
        <ExcessFromYear1>47407</ExcessFromYear1>
        <ExcessFromCurrentYear>23589</ExcessFromCurrentYear>
      </UndistributedIncome>
      <SupplementaryInformation>
        <AppicationSubmissionInfo>
          <RecipientName>CINDY SCHINDEL</RecipientName>
          <RecipientUSAddress>
            <AddressLine1>16902 ROSE APPLE DRIVE</AddressLine1>
            <City>DELRAY BEACH</City>
            <State>FL</State>
            <ZIPCode>33445</ZIPCode>
          </RecipientUSAddress>
          <RecipientPhoneNumber>9146983313</RecipientPhoneNumber>
          <FormAndInfoAndMaterials>NO SPECIFIC FORMAT REQUIRED</FormAndInfoAndMaterials>
          <SubmissionDeadlines>NONE</SubmissionDeadlines>
          <RestrictionsOnAwards>NONE</RestrictionsOnAwards>
        </AppicationSubmissionInfo>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>HADASSAH HOSPITAL - CO GOLDYN SAVAD INSTITUTE OF GENE THERAPY EIN KEREM</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>50 WEST 58TH STREET</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10019</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>MEDICAL RESEARCH AND EQUIPMENT</PurposeOfGrantOrContribution>
          <Amount>25000</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>25000</TotGrantOrContriPaidDuringYear>
        <TotGrantOrContriApprovedFuture>0</TotGrantOrContriApprovedFuture>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <GrossProfitLossSalesOfInvntry>
          <RelatedOrExemptFunctionIncome>8799</RelatedOrExemptFunctionIncome>
        </GrossProfitLossSalesOfInvntry>
        <SubtotalsPartXVIA>
          <UnrelatedBusinessIncomeAmount>0</UnrelatedBusinessIncomeAmount>
          <ExclusionAmount>0</ExclusionAmount>
          <RelatedOrExemptFunctionIncome>8799</RelatedOrExemptFunctionIncome>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>8799</TotalPartXVIA>
      </AnalysisIncomeProducingActy>
      <RlnOfActyToAccomOfExemptPrps>
        <RlnOfActyToAccomOfExemptPrps>
          <LineNumber>10</LineNumber>
          <RelationshipStatement>FOUNDATION SELLS JEWELRY AND THEATER TICKETS AS A MEANS TO INTEREST</RelationshipStatement>
        </RlnOfActyToAccomOfExemptPrps>
        <RlnOfActyToAccomOfExemptPrps>
          <LineNumber>10</LineNumber>
          <RelationshipStatement>POTENTIAL DONORS IN THE CHARITY WITH THE HOPE OF RECEIVING DONATIONS</RelationshipStatement>
        </RlnOfActyToAccomOfExemptPrps>
        <RlnOfActyToAccomOfExemptPrps>
          <LineNumber>10</LineNumber>
          <RelationshipStatement>DIRECTED TO MEDICAL RESEARCH.</RelationshipStatement>
        </RlnOfActyToAccomOfExemptPrps>
      </RlnOfActyToAccomOfExemptPrps>
      <TrnsfrTrRlnWithNoncharitableEO>
        <TrnsfrOfCashToNoncharitableEO>0</TrnsfrOfCashToNoncharitableEO>
        <TrnsfrOthAssetsNoncharitableEO>0</TrnsfrOthAssetsNoncharitableEO>
        <SalesOrExchangesOfAssets>0</SalesOrExchangesOfAssets>
        <PurchaseAssetsNoncharitableEO>0</PurchaseAssetsNoncharitableEO>
        <RentalOfFacilitiesEtc>0</RentalOfFacilitiesEtc>
        <ReimbursementArrangements>0</ReimbursementArrangements>
        <LoansOrLoanGuarantees>0</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>0</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>0</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>0</RelationshipsNoncharitableEOs>
      </TrnsfrTrRlnWithNoncharitableEO>
    </IRS990PF>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpenses>
        <Description>FEES</Description>
        <RevenueAndExpensesPerBooks>25</RevenueAndExpensesPerBooks>
        <NetInvestmentIncome>0</NetInvestmentIncome>
        <AdjustedNetIncome>0</AdjustedNetIncome>
        <DisbursementsCharitablePrps>0</DisbursementsCharitablePrps>
      </OtherExpenses>
    </OtherExpensesSchedule>
  </ReturnData>
</Return>