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    <Timestamp>2011-09-07T14:24:10-05:00</Timestamp>
    <TaxPeriodEndDate>2011-06-30</TaxPeriodEndDate>
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        <BusinessNameLine1>FRIEDBERG SMITH &amp; CO PC</BusinessNameLine1>
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        <City>BRIDGEPORT</City>
        <State>CT</State>
        <ZIPCode>066044915</ZIPCode>
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        <City>MONROE</City>
        <State>CT</State>
        <ZIPCode>06468</ZIPCode>
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    </Filer>
    <Officer>
      <Name>DIANE MELLEN</Name>
      <Title>PRESIDENT</Title>
      <Phone>2032688489</Phone>
      <DateSigned>2011-09-07</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
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    <Preparer>
      <Name>DAVID M ZIEFF</Name>
      <Phone>2033665876</Phone>
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    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <PrimaryExemptPurpose>THE ORGANIZATION COLLECTS DONATIONS FROM THE PUBLIC, AND DISTRIBUTES CLOTHING, TOYS, AND BOOKS TO CHURCHES AND OTHER ORGANIZATIONS FOR THE BENEFIT OF UNDERPRIVILEGED CHILDREN.</PrimaryExemptPurpose>
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          <City>MONROE</City>
          <State>CT</State>
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      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
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      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
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        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: ASSISTANCE TO INDIVIDUALS. GRANTEE NAME: MERTON HOUSE. GRANTEE ADDRESS: 43 MADISON AVENUE BRIDGEPORT, CT 06604. GRANTEE RELATIONSHIP: N/A. PROPERTY DESCRIPTION: CHILDRENS CLOTHING. METHOD USED TO DETERMINE BOOK VALUE: INVENTORY COST. METHOD USED TO DETERMINE FMV: ESTIMATED RESALE VALUE. DATE OF GIFT: 08/10/10. AMOUNT GIVEN: 501.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: ASSISTANCE TO INDIVIDUALS. GRANTEE NAME: ST. CHARLES CATHOLIC CHURCH FOOD &amp; CLOTHING GRANTEE NAME: ST. CHARLES CATHOLIC CHURCH FOOD &amp; CLOTHING. GRANTEE ADDRESS: 1279 EAST MAIN STREET BRIDGEPORT, CT 06608. GRANTEE RELATIONSHIP: N/A. PROPERTY DESCRIPTION: CHILDRENS CLOTHING. METHOD USED TO DETERMINE BOOK VALUE: INVENTORY COST. METHOD USED TO DETERMINE FMV: ESTIMATED RESALE VALUE. DATE OF GIFT: 08/10/10. AMOUNT GIVEN: 234.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: ASSISTANCE TO INDIVIDUALS. GRANTEE NAME: MESSIAH BAPTIST CHURCH. GRANTEE ADDRESS: 210 CONGRESS STREET BRIDGEPORT, CT 06604. GRANTEE RELATIONSHIP: N/A. PROPERTY DESCRIPTION: CHILDRENS CLOTHING. METHOD USED TO DETERMINE BOOK VALUE: INVENTORY COST. METHOD USED TO DETERMINE FMV: ESTIMATED RESALE VALUE. DATE OF GIFT: 08/10/10. AMOUNT GIVEN: 354.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: ASSISTANCE TO INDIVIDUALS. GRANTEE NAME: DAUGHTERS OF CHARITY. GRANTEE ADDRESS: 1490 NORTH AVENUE BRIDGEPORT, CT 06604. GRANTEE RELATIONSHIP: N/A. PROPERTY DESCRIPTION: CHILDRENS CLOTHING. METHOD USED TO DETERMINE BOOK VALUE: INVENTORY COST. METHOD USED TO DETERMINE FMV: ESTIMATED RESALE VALUE. DATE OF GIFT: 10/30/10. AMOUNT GIVEN: 86.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: ASSISTANCE TO INDIVIDUALS. GRANTEE NAME: RUSSELL TEMPLE CME CHURCH. GRANTEE ADDRESS: 555 CONNECTICUT AVENUE BRIDGEPORT, CT 06607. GRANTEE RELATIONSHIP: N/A. PROPERTY DESCRIPTION: CHILDRENS CLOTHING. METHOD USED TO DETERMINE BOOK VALUE: INVENTORY COST. METHOD USED TO DETERMINE FMV: ESTIMATED RESALE VALUE. DATE OF GIFT: 10/30/10. AMOUNT GIVEN: 234.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: ASSISTANCE TO INDIVIDUALS. GRANTEE NAME: MT. AERIE BAPTIST CHURCH. GRANTEE ADDRESS: 73 FRANK STREET BRIDGEPORT, CT 06604. GRANTEE RELATIONSHIP: N/A. PROPERTY DESCRIPTION: CHILDRENS CLOTHING. METHOD USED TO DETERMINE BOOK VALUE: INVENTORY COST. METHOD USED TO DETERMINE FMV: ESTIMATED RESALE VALUE. DATE OF GIFT: 10/30/10. AMOUNT GIVEN: 543.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: ASSISTANCE TO INDIVIDUALS. GRANTEE NAME: ABCD. GRANTEE ADDRESS: 1070 PARK AVE BRIDGEPORT, CT 06604. GRANTEE RELATIONSHIP: N/A. PROPERTY DESCRIPTION: CHILDRENS CLOTHING. METHOD USED TO DETERMINE BOOK VALUE: INVENTORY COST. METHOD USED TO DETERMINE FMV: ESTIMATED RESALE VALUE. DATE OF GIFT: 06/30/11. AMOUNT GIVEN: 81.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: ASSISTANCE TO INDIVIDUALS. GRANTEE NAME: EAST END BAPTIST TABERNACLE CHURCH. GRANTEE ADDRESS: 548 CENTRAL AVE BRIDGEPORT, CT 06605. GRANTEE RELATIONSHIP: N/A. PROPERTY DESCRIPTION: CHILDRENS CLOTHING. DATE OF GIFT: 10/30/10. AMOUNT GIVEN: 234.</Explanation>
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      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: ASSISTANCE TO INDIVIDUALS. GRANTEE NAME: LUIS MUNOZ MARTIN SCHOOL. GRANTEE ADDRESS: 479 HELEN ST BRIDGEPORT, CT 06605. GRANTEE RELATIONSHIP: N/A. PROPERTY DESCRIPTION: CHILDRENS CLOTHING. DATE OF GIFT: 08/10/10. AMOUNT GIVEN: 520.</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: ASSISTANCE TO INDIVIDUALS. GRANTEE NAME: MERCY LEARNING. GRANTEE ADDRESS: 637 PARK AVE BRIDGEPORT, CT 06601. GRANTEE RELATIONSHIP: N/A. PROPERTY DESCRIPTION: CHILDRENS CLOTHING. DATE OF GIFT: 10/30/10. AMOUNT GIVEN: 234.</Explanation>
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        <Explanation>ACTIVITY CLASSIFICATION: ASSISTANCE TO INDIVIDUALS. GRANTEE NAME: NORTH END COMMUNITY . GRANTEE ADDRESS: 555 TRUMBULL CT TRUMBULL, CT 06611. GRANTEE RELATIONSHIP: N/A. PROPERTY DESCRIPTION: CHILDRENS CLOTHING. AMOUNT GIVEN: 175.</Explanation>
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        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: ASSISTANCE TO INDIVIDUALS. GRANTEE NAME: TRUMBULL GARDENS FOOD AND CLOTHING. GRANTEE ADDRESS: 555 TRUMBULL CT TRUMBULL, CT 06611. GRANTEE RELATIONSHIP: N/A. PROPERTY DESCRIPTION: CHILDRENS CLOTHING. AMOUNT GIVEN: 439.</Explanation>
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        <Explanation>ACTIVITY CLASSIFICATION: ASSISTANCE TO INDIVIDUALS. GRANTEE NAME: WALTERS MEMORIAL CHURCH. GRANTEE ADDRESS: 12 GREGORY ST BRIDGEPORT, CT 06601. GRANTEE RELATIONSHIP: N/A. PROPERTY DESCRIPTION: CHILDRENS CLOTHING. DATE OF GIFT: 08/10/10. AMOUNT GIVEN: 234. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 3,869.</Explanation>
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        <Explanation>DESCRIPTION: LICENSE AND FEES. AMOUNT: 320.</Explanation>
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        <Explanation>DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 7,653. END OF YEAR AMOUNT: 10,549.</Explanation>
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