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    <Timestamp>2012-09-25T12:03:31-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>SABEL &amp; OPLINGER CPA PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 1307</AddressLine1>
        <City>SOUTHAMPTON</City>
        <State>NY</State>
        <ZIPCode>119691307</ZIPCode>
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    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>260093201</EIN>
      <Name>
        <BusinessNameLine1>ELLEN FRANK ILLUMINATION ARTS FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>ELLE</NameControl>
      <Phone>6313290530</Phone>
      <USAddress>
        <AddressLine1>73 SQUAW ROAD</AddressLine1>
        <City>EAST HAMPTON</City>
        <State>NY</State>
        <ZIPCode>11937</ZIPCode>
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    </Filer>
    <Officer>
      <Name>ELLEN FRANK</Name>
      <Title>President</Title>
      <DateSigned>2012-09-25</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>THOMAS E OPLINGER CPA</Name>
      <Phone>6312832370</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <WebSite>www.efiaf.org</WebSite>
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      <TotalExpenses>45837</TotalExpenses>
      <ExcessOrDeficitForYear>12045</ExcessOrDeficitForYear>
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      <NetAssetsOrFundBalancesEOY>4497</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>3452</BOY>
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        <BOY>3633</BOY>
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      <NetAssetsOrFundBalances>
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      <PrimaryExemptPurpose>TO PROVIDE A FRAMEWORK AND FUNDING FOR THE REVIVAL OF THE ART OF ILLUMINATION THROUGH THE PRODUCTION OF ART, TRAINING OF ARTISTS AND EDUCATION OF A BROAD MULTICULTURAL PUBLIC IN THE TRADITIONS AND TECHNIQUES OF ILLUMINATION AS HISTORICALLY AND CURRENTLY PRACTICED THROUGHOUT THE WORLD.</PrimaryExemptPurpose>
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        <PersonName>STEPHEN DICKMAN</PersonName>
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          <ZIPCode>11937</ZIPCode>
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        <Title>Secretary</Title>
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        <PersonName>ELLEN FRANK</PersonName>
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        <Title>President</Title>
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      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
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      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>NY</StatesWhereCopyOfReturnIsFiled>
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          <AddressLine1>73 SQUAW ROAD</AddressLine1>
          <City>EAST HAMPTON</City>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
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      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
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      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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      <AmountsSubstContributorsTotal>17022</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>140773</PublicSupportTotal170>
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        <Total>0</Total>
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        <Total>0</Total>
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        <NamePerson>ELLEN FRANK</NamePerson>
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        <Identifier>Form 990-EZ, Part II, Line 26.1006</Identifier>
        <ReturnReference>Total Liabilities.1006</ReturnReference>
        <Explanation>Payable to Officers, Directors, Etc. - Beginning $14633 Payable to Officers, Directors, Etc. - Ending $14025</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.1010</Identifier>
        <ReturnReference>Other Assets.1010</ReturnReference>
        <Explanation>Inventories - Beginning $1033 Inventories - Ending $1033</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.1003</Identifier>
        <ReturnReference>Other Assets.1003</ReturnReference>
        <Explanation>Machinery and Equipment - Beginning $2600 Machinery and Equipment - Ending $2600</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.8</Identifier>
        <ReturnReference>Other Expenses.8</ReturnReference>
        <Explanation>BANK SERVICE CHARGES $137</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.7</Identifier>
        <ReturnReference>Other Expenses.7</ReturnReference>
        <Explanation>DUES &amp; SUBSCRIPTIONS $189</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.6</Identifier>
        <ReturnReference>Other Expenses.6</ReturnReference>
        <Explanation>TELEPHONE $273</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.5</Identifier>
        <ReturnReference>Other Expenses.5</ReturnReference>
        <Explanation>WEB SERVICES $463</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.4</Identifier>
        <ReturnReference>Other Expenses.4</ReturnReference>
        <Explanation>MISCELLANEOUS $645</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <ReturnReference>Other Expenses.3</ReturnReference>
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      </GeneralExplanation>
      <GeneralExplanation>
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        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>ART SUPPLIES $2886</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>Other Expenses.1</ReturnReference>
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        <ReturnReference>Other Expenses.1012</ReturnReference>
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        <Explanation>Travel $2995</Explanation>
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