﻿<?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="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-05-15T23:45:25-00:00</Timestamp>
    <TaxPeriodEndDate>2011-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>GERALD L MAYERHOFF CPA PFS</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>2870 STIRLING RD 101A</AddressLine1>
        <City>HOLLYWOOD</City>
        <State>FL</State>
        <ZIPCode>33020</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>201280801</EIN>
      <Name>
        <BusinessNameLine1>TORAH ACADEMY FOR GIRLS-SHA'AREI BINA</BusinessNameLine1>
      </Name>
      <NameControl>TORA</NameControl>
      <Phone>3059563755</Phone>
      <USAddress>
        <AddressLine1>1557 NE 164TH STREET</AddressLine1>
        <City>NORTH MIAMI BEACH</City>
        <State>FL</State>
        <ZIPCode>33162</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Michael Bokor</Name>
      <Title>Treasurer</Title>
      <DateSigned>2012-05-15</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>GERALD MAYERHOFF</Name>
      <Phone>9548298611</Phone>
      <DatePrepared>2012-05-15</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990 documentId="990" softwareId="10000149" softwareVersion="2010.2.15">
      <NameOfPrincipalOfficerPerson>Gary Rosenbaum</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>1557 NE 164th St Ste 206</AddressLine1>
        <City>North Miami Beach</City>
        <State>FL</State>
        <ZIPCode>33162</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>689947</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.SHAAREIBINA.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2004</YearFormation>
      <StateLegalDomicile>FL</StateLegalDomicile>
      <ActivityOrMissionDescription>Educational Institution - Grades 6-12 Educational Institution - Grades 6-12</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>9</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>9</NbrIndependentVotingMembers>
      <TotalNbrEmployees>29</TotalNbrEmployees>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>100882</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>207322</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>495767</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>482625</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>596649</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>689947</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>529005</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>442988</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>122681</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>220013</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>651686</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>663001</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-55037</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>26946</RevenuesLessExpensesCY>
      <TotalAssetsBOY>155594</TotalAssetsBOY>
      <TotalAssetsEOY>172078</TotalAssetsEOY>
      <TotalLiabilitiesBOY>146134</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>135672</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>9460</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>36406</NetAssetsOrFundBalancesEOY>
      <MissionDescription>Shaarei Bina - Torah Academy for Girls prepares its student to pursue their studies at challanging academies of higher learning and throughout life. Shaarei Bina provides the foundation for its students to mature and to become role models who will ultimately enhance society.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>440966</Expense>
      <Revenue>482625</Revenue>
      <Description>Educational Institution - Grades 6-12</Description>
      <TotalProgramServiceExpense>440966</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="990A">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="990B">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="990D">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="990D">true</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="990D">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School referenceDocumentId="990E">true</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>29</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>9</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>9</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>true</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>FL</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>TORAH ACADEMY FOR GIRLS-SHA'AREI BI</NamePerson>
        <TelephoneNumber>3059563755</TelephoneNumber>
        <AddressUS>
          <AddressLine1>1557 NE 164TH STREET</AddressLine1>
          <City>NORTH MIAMI BEACH</City>
          <State>FL</State>
          <ZIPCode>33162</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>Gary Rosenbaum</NamePerson>
        <Title>President Dir</Title>
        <AverageHoursPerWeek>005.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Mark Pomper</NamePerson>
        <Title>VP Dir</Title>
        <AverageHoursPerWeek>005.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Michael Bokor</NamePerson>
        <Title>Treasurer Dir</Title>
        <AverageHoursPerWeek>005.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Elanna Rosenbaum</NamePerson>
        <Title>Recording Secy Dir</Title>
        <AverageHoursPerWeek>005.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Suzan Pomper</NamePerson>
        <Title>Correspond Secy Dir</Title>
        <AverageHoursPerWeek>005.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Marty Furst</NamePerson>
        <Title>Dir</Title>
        <AverageHoursPerWeek>002.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Ruth Mayerhoff</NamePerson>
        <Title>Dir</Title>
        <AverageHoursPerWeek>002.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Channy Seligman</NamePerson>
        <Title>Dir</Title>
        <AverageHoursPerWeek>002.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Laura Turk</NamePerson>
        <Title>Dir</Title>
        <AverageHoursPerWeek>002.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <AllOtherContributions>207322</AllOtherContributions>
      <TotalContributions>207322</TotalContributions>
      <ProgramServiceRevenue>
        <Description>Tuition and fees</Description>
        <BusinessCode>611600</BusinessCode>
        <TotalRevenueColumn>451170</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>451170</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Educational Grants</Description>
        <BusinessCode>611600</BusinessCode>
        <TotalRevenueColumn>31455</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>31455</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>482625</TotalProgramServiceRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>689947</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>482625</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>0</Total>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>0</Total>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>0</Total>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>442988</Total>
        <ProgramServices>245946</ProgramServices>
        <ManagementAndGeneral>197042</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>0</Total>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>0</Total>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>0</Total>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>6831</Total>
        <ManagementAndGeneral>6831</ManagementAndGeneral>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>0</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>0</Total>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising></FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>0</Total>
      </FeesForServicesOther>
      <Advertising>
        <Total>0</Total>
      </Advertising>
      <OfficeExpenses>
        <Total>9811</Total>
        <ManagementAndGeneral>9811</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>0</Total>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>79176</Total>
        <ProgramServices>71258</ProgramServices>
        <ManagementAndGeneral>7918</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>295</Total>
        <ProgramServices>295</ProgramServices>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>0</Total>
      </ConferencesMeetings>
      <Interest>
        <Total>0</Total>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>4331</Total>
        <ProgramServices>3898</ProgramServices>
        <ManagementAndGeneral>433</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>0</Total>
      </Insurance>
      <OtherExpenses>
        <Description>Educational expenses</Description>
        <Total>119569</Total>
        <ProgramServices>119569</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>0</Total>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>663001</Total>
        <ProgramServices>440966</ProgramServices>
        <ManagementAndGeneral>222035</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>5383</BOY>
        <EOY>27545</EOY>
      </CashNonInterestBearing>
      <AccountsReceivable>
        <BOY>47662</BOY>
        <EOY>46315</EOY>
      </AccountsReceivable>
      <LandBuildingsEquipmentBasis>115171</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>16953</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>102549</BOY>
        <EOY>98218</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>155594</BOY>
        <EOY>172078</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>46134</BOY>
        <EOY>35672</EOY>
      </AccountsPayableAccruedExpenses>
      <OtherLiabilities>
        <BOY>100000</BOY>
        <EOY>100000</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>146134</BOY>
        <EOY>135672</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>9460</BOY>
        <EOY>36406</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>9460</BOY>
        <EOY>36406</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>155594</BOY>
        <EOY>172078</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>26946</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>true</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <AuditCommittee>false</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="990A" softwareId="10000149" softwareVersion="2010.2.15">
      <School170b1Aii>X</School170b1Aii>
      <PublicSupportPertcentage170>0.00000</PublicSupportPertcentage170>
      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="10000149" softwareVersion="2010.2.15">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D" softwareId="10000149" softwareVersion="2010.2.15">
      <IncludedOnFS>false</IncludedOnFS>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>102275</OtherCostOrOtherBasis>
        <Depreciation>7611</Depreciation>
        <BookValue>94664</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>5336</OtherCostOrOtherBasis>
        <Depreciation>4373</Depreciation>
        <BookValue>963</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>7560</OtherCostOrOtherBasis>
        <Depreciation>4969</Depreciation>
        <BookValue>2591</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>98218</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>Loan payable</Description>
        <Amount>100000</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>100000</TotalOfAmounts>
      <TotalRevenue>689947</TotalRevenue>
      <TotalExpenses>663001</TotalExpenses>
      <ExcessOrDeficitForYear>26946</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>26946</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>689947</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>689947</RevenueSubtotal>
      <TotalRevenuePerForm990>689947</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>663001</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>663001</ExpensesSubtotal>
      <TotalExpensesPerForm990>663001</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="990E" softwareId="10000149" softwareVersion="2010.2.15">
      <NondiscriminatoryPolicyStmt>true</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>false</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="990O" softwareId="10000149" softwareVersion="2010.2.15">
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>Dr. Gary Rosenbaum, President Mrs. Elanna Rosenbaum, Recording Secretary had a family relationship as of the fiscal year end. Dr. Mark Pomper, Vice President Mrs. Suzan Pomper, Corresponding Secretary had a family relationship as of the fiscal year end.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>11b</ReturnReference>
        <Explanation>Form 990 was made available to board members before the filing of the return. No changes were requested by any board member base don their review.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>19</ReturnReference>
        <Explanation>No documents available to the public.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990 Part VI Section A Line 2 Dr. Gary Rosenbaum, President Mrs. Elanna Rosenbaum, Recording Secretary had a family relationship as of the fiscal year end. Dr. Mark Pomper, Vice President Mrs. Suzan Pomper, Corresponding Secretary had a family relationship as of the fiscal year end. Form 990 Part VI Section B Line 11b Form 990 was made available to board members before the filing of the return. No changes were requested by any board member base don their review. Form 990 Part VI Section C Line 19 No documents available to the public.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>