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    <ReturnTs>2017-06-26T12:49:59-07:00</ReturnTs>
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        <BusinessNameLine1Txt>SCHEER GUARNIERI &amp; ASSOCIATES CPAs LLP</BusinessNameLine1Txt>
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        <CityNm>White Plains</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
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        <BusinessNameLine1Txt>THE NAKED HEART FOUNDATION INC</BusinessNameLine1Txt>
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        <CityNm>VALLEY COTTAGE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10989</ZIPCd>
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      <PreparerPersonNm>MICHAEL S GUARNIERI CPA</PreparerPersonNm>
      <PTIN>P00635129</PTIN>
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    <TaxYr>2016</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
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      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
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      <ReconcilationRevenueExpnssAmt>412906</ReconcilationRevenueExpnssAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
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      <TotalSupportCalendarYearGrp>
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      <PublicSupportCY509Pct>0.99910</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99470</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00090</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00150</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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    </IRS990ScheduleB>
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      <DonatedServicesAndUseFcltsAmt>29490</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>29490</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>666268</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>666268</TotalRevenuePerForm990Amt>
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      <DonatedServicesUseFcltsAmt>29490</DonatedServicesUseFcltsAmt>
      <ExpensesNotReportedAmt>29490</ExpensesNotReportedAmt>
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      <TotalExpensesPerForm990Amt>253362</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="IRS990ScheduleF" softwareId="16000303" softwareVersionNum="2016v3.0">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
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        <EmployeeCnt>2</EmployeeCnt>
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      <TotalOfficeCnt>1</TotalOfficeCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <SubtotalSpentAmt>234480</SubtotalSpentAmt>
      <TotalSpentAmt>234480</TotalSpentAmt>
      <GrantsToOrgOutsideUSGrp>
        <PurposeOfGrantTxt>PLAYGROUNDS</PurposeOfGrantTxt>
        <CashGrantAmt>234480</CashGrantAmt>
        <MannerOfCashDisbursementTxt>WIRE TRANSFE</MannerOfCashDisbursementTxt>
        <ValuationMethodUsedDesc>FAIR VALUE</ValuationMethodUsedDesc>
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      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US</FormAndLineReferenceDesc>
        <ExplanationTxt>THE USE OF GRANT FUNDS ARE MONITORED AND DISCUSSED IN BOARD MEETINGS THROUGH USE OF BUDGETS AND DISCUSSIONS WITH COMMON BOARD MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION PROVIDES A COPY OF THE FORM 990 TO THE GOVERNING BODY FOR DETAILED REVIEW PRIOR TO FILING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2: Change of Oversight or Selection Process</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BOARD IS RESPONSIBLE FOR OVERSITE OF THE AUDIT AND FOR SELECTING THE INDEPENDENT AUDITOR</ExplanationTxt>
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    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>NAKED HEART FOUNDATION</BusinessNameLine1Txt>
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          <CityNm>LONDON</CityNm>
          <CountryCd>UK</CountryCd>
          <ForeignPostalCd>W1J 7BU</ForeignPostalCd>
        </ForeignAddress>
        <PrimaryActivitiesTxt>CONSTRUCTION OF MODERN PLAYGROUNDS</PrimaryActivitiesTxt>
        <LegalDomicileForeignCountryCd>UK</LegalDomicileForeignCountryCd>
        <ExemptCodeSectionTxt>CHARITY</ExemptCodeSectionTxt>
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        </DisregardedEntityName>
        <ForeignAddress>
          <AddressLine1Txt>PISKUNOVA ST</AddressLine1Txt>
          <CityNm>NIZHNY NOVGOROD</CityNm>
          <CountryCd>RS</CountryCd>
          <ForeignPostalCd>603005</ForeignPostalCd>
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          <CountryCd>RS</CountryCd>
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        <PrimaryActivitiesTxt>SUPPORT FAMILIES W SPECIAL NEEDS CHILDRE</PrimaryActivitiesTxt>
        <LegalDomicileForeignCountryCd>RS</LegalDomicileForeignCountryCd>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>Naked Heart France</BusinessNameLine1Txt>
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          <ProvinceOrStateNm>PARIS</ProvinceOrStateNm>
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        </OtherOrganizationName>
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</Return>