﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-13T14:07:58-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>383049791</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MICHAEL C APPLEBAUM PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>30150 TELEGRAPH RD STE 444</AddressLine1Txt>
        <CityNm>BINGHAM FARMS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>480254549</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>854020237</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRESH START CENTER</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRES</BusinessNameControlTxt>
      <PhoneNum>2483769225</PhoneNum>
      <USAddress>
        <AddressLine1Txt>23800 NORTHWESTERN HWY 110</AddressLine1Txt>
        <CityNm>SOUTHFIELD</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48075</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>YOCHANNON POLTER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2483769225</PhoneNum>
      <SignatureDt>2024-11-13</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL C APPLEBAUM</PreparerPersonNm>
      <PTIN>P00636768</PTIN>
      <PhoneNum>2486448810</PhoneNum>
      <PreparationDt>2024-11-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc6">
      <PrincipalOfficerNm>YOCHANNON POLTER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>23800 NORTHWESTERN HWY 110</AddressLine1Txt>
        <CityNm>SOUTHFIELD</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48075</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>567355</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>JEWISHFRESHSTART.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2020</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>AS A RELIGIOUS ORGANIZATION, THE PURPOSE OF THE ORGANIZATION IS TO HELP MEMBERS OF THE ORTHODOX JEWISH COMMUNITY IN MICHIGAN AND ELSEWHERE TO OVERCOME EMOTIONAL AND MENTAL HEALTH STRUGGLES, ORIGINATING FROM UNRESOLVED CHILDHOOD ISSUES, TRAUMA,ABUSE AND OTHER ISSUES. THE ORTHODOX JEWISH COMMUNITY IS INSULAR AND CULTURALLY UNIQUE AND AS SUCH REQUIRES A UNIQUE APPROACH IN DEALING WITH MENTAL HEALTH RELATED STRUGGLES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>8</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <CYContributionsGrantsAmt>206514</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>356334</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>360841</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>356334</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>567355</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>15400</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>4100</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>58464</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>56400</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>480095</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>560132</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>553959</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>620632</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-197625</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-53277</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>126484</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>152539</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>356316</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>435648</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>-229832</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-283109</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>AS A RELIGIOUS ORGANIZATION, THE PURPOSE OF THE ORGANIZATION IS TO HELP MEMBERS OF THE ORTHODOX JEWISH COMMUNITY IN MICHIGAN AND ELSEWHERE TO OVERCOME EMOTIONAL AND MENTAL HEALTH STRUGGLES, ORIGINATING FROM UNRESOLVED CHILDHOOD ISSUES, TRAUMA,ABUSE AND OTHER ISSUES. THE ORTHODOX JEWISH COMMUNITY IS INSULAR AND CULTURALLY UNIQUE AND AS SUCH REQUIRES A UNIQUE APPROACH IN DEALING WITH MENTAL HEALTH RELATED STRUGGLES.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>384882</ExpenseAmt>
      <RevenueAmt>360841</RevenueAmt>
      <Desc>OUR PROGRAM IS THE ACTUAL PROVISION TO THOSE SUFFERING FROM MENTAL HEALTH ISSUES. THE GOAL IS TO DELIVER A WIDE VARIETY OF SERVICES TO SUPPORT INDIVIDUALS AND FAMILIES IMPACTED BY MENTAL HEALTH STRUGGLES. THIS INCLUDES RETREATS, PARENTING WORKSHOPS AND REFERRAL NETWORKS TO MENTAL HEALTH PROFESSIONALS. THE FLAGSHIP PROGRAM IS CALLED THE FRESH START RETREAT. IT IS AN INTENSIVE 7 DAY RETREAT DESIGNED FOR MEN AND WOMEN WHO WANT TO UNDERSTAND, PROCESS AND HEAL FROM UNRESOLVED TRAUMA, NEGLECT AND ABUSE. THIS IS A PROGRAM THAT DOES NOT PRESCRIBE MEDICINE.</Desc>
      <TotalProgramServiceExpensesAmt>384882</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc7">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc5">false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="RetDoc5">false</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc5">true</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc5">false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc5">true</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc5">false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd referenceDocumentId="RetDoc5">true</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>17</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>8</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>SARAH SARNE</PersonNm>
        <PhoneNum>2485082599</PhoneNum>
        <USAddress>
          <AddressLine1Txt>23800 NORTHWESTERN HWY STE 110</AddressLine1Txt>
          <CityNm>SOUTHFIELD</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48075</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>TOVA KORN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>48400</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RABBI SHIMON RUSSELL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>8000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL EIZELMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TZADOK ELIYAHU</PersonNm>
        <TitleTxt>SECRETARY-TR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RABBI BARUCH LEVIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>YOCHANNON POLTER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RABBI LEVI SHEMTOV</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALAN ZEKELMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>56400</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>206514</AllOtherContributionsAmt>
      <TotalContributionsAmt>206514</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>RELIGIOUS BASED SOCIAL SVCS</Desc>
        <BusinessCd>813110</BusinessCd>
        <TotalRevenueColumnAmt>360841</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>360841</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>360841</TotalProgramServiceRevenueAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>567355</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>360841</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>4100</TotalAmt>
        <ProgramServicesAmt>4100</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>56400</TotalAmt>
        <ProgramServicesAmt>56400</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>324</TotalAmt>
        <ManagementAndGeneralAmt>324</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <AdvertisingGrp>
        <TotalAmt>38378</TotalAmt>
        <ProgramServicesAmt>38378</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>10212</TotalAmt>
        <ManagementAndGeneralAmt>10212</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>15973</TotalAmt>
        <ManagementAndGeneralAmt>15973</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>16033</TotalAmt>
        <ManagementAndGeneralAmt>16033</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>10925</TotalAmt>
        <ProgramServicesAmt>8740</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2185</ManagementAndGeneralAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>10784</TotalAmt>
        <ManagementAndGeneralAmt>10784</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>21201</TotalAmt>
        <ManagementAndGeneralAmt>21201</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>EDUCATION &amp; TRAINING</Desc>
        <TotalAmt>19574</TotalAmt>
        <ManagementAndGeneralAmt>19574</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CONSULTING</Desc>
        <TotalAmt>142874</TotalAmt>
        <ProgramServicesAmt>142874</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MANAGEMENT FEES</Desc>
        <TotalAmt>72000</TotalAmt>
        <ManagementAndGeneralAmt>72000</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CONTRACT LABOR</Desc>
        <TotalAmt>27965</TotalAmt>
        <ProgramServicesAmt>27965</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>173889</TotalAmt>
        <ProgramServicesAmt>106425</ProgramServicesAmt>
        <ManagementAndGeneralAmt>67464</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>620632</TotalAmt>
        <ProgramServicesAmt>384882</ProgramServicesAmt>
        <ManagementAndGeneralAmt>235750</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>1553</BOYAmt>
      </CashNonInterestBearingGrp>
      <ReceivablesFromOfficersEtcGrp>
        <BOYAmt>22473</BOYAmt>
        <EOYAmt>3776</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <LandBldgEquipCostOrOtherBssAmt>164779</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>17366</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>102458</BOYAmt>
        <EOYAmt>147413</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <EOYAmt>1350</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>126484</BOYAmt>
        <EOYAmt>152539</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <EOYAmt>3515</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <LoansFromOfficersDirectorsGrp>
        <BOYAmt>55316</BOYAmt>
        <EOYAmt>116733</EOYAmt>
      </LoansFromOfficersDirectorsGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>301000</BOYAmt>
        <EOYAmt>315400</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>356316</BOYAmt>
        <EOYAmt>435648</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>-229832</BOYAmt>
        <EOYAmt>-283109</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-229832</BOYAmt>
        <EOYAmt>-283109</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>126484</BOYAmt>
        <EOYAmt>152539</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-53277</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc7">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>206514</CurrentTaxYearAmt>
        <TotalAmt>206514</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>206514</CurrentTaxYearAmt>
        <TotalAmt>206514</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>206514</PublicSupportTotal170Amt>
      <TotalSupportAmt>206514</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>717175</GrossReceiptsRltdActivitiesAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>143039</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>11188</DepreciationAmt>
        <BookValueAmt>131851</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>21740</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>6178</DepreciationAmt>
        <BookValueAmt>15562</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>147413</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleL documentId="RetDoc5">
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>POLTER FINANCIAL</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>CONTROLLED ENTITY</RelationshipWithOrgTxt>
        <LoanPurposeTxt>OPERATING EXPENSES</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>69417</OriginalPrincipalAmt>
        <BalanceDueAmt>69417</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>POEL CAPITAL</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>CONTROLLED ENTITY</RelationshipWithOrgTxt>
        <LoanPurposeTxt>OPERATING EXPENSES</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>47316</OriginalPrincipalAmt>
        <BalanceDueAmt>47316</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>TOVA KORN</PersonNm>
        <RelationshipWithOrgTxt>DIRECTOR</RelationshipWithOrgTxt>
        <LoanPurposeTxt>HARDSHIP</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>4000</OriginalPrincipalAmt>
        <BalanceDueAmt>3776</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>120509</TotalBalanceDueAmt>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>YOCHANNON POLTER</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>PRESIDENT</RelationshipDescriptionTxt>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>POEL CAPITAL</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>CONTROLLED ENT</RelationshipDescriptionTxt>
        <TransactionAmt>72000</TransactionAmt>
        <TransactionDesc>MANAGEMENT FEES</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>TZADOK ELIYAHU</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>SECRETARY-TREAS</RelationshipDescriptionTxt>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>YOCHANNON POLTER AND TZADOK ELIYAHU ARE PARTNERS IN OTHER BUSINESSES, INCLUDING POEL CAPITAL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>AS A RELIGIOUS ORGANIZATION, THE PURPOSE OF THE ORGANIZATION IS TO HELP MEMBERS OF THE ORTHODOX JEWISH COMMUNITY IN MICHIGAN AND ELSEWHERE TO OVERCOME EMOTIONAL AND MENTAL HEALTH STRUGGLES, ORIGINATING FROM UNRESOLVED CHILDHOOD ISSUES, TRAUMA,ABUSE AND OTHER ISSUES. THE ORTHODOX JEWISH COMMUNITY IS INSULAR AND CULTURALLY UNIQUE AND AS SUCH REQUIRES A UNIQUE APPROACH IN DEALING WITH MENTAL HEALTH RELATED STRUGGLES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990</FormAndLineReferenceDesc>
        <ExplanationTxt>PART IX, STATEMENT OF FUNCTIONAL EXPENSES LINE 24E, ALL OTHER EXPENSES TOTAL EXP PROGRAM SERVICE EXP MGT &amp; GENERAL EXP SUPPLIES 13,020 13,020 WORKSHOPS 14,514 14,514 BANK CHARGES 243 243 BOOK &amp; MATERIALS 5,433 5,433 LICENSES &amp; FEES 245 245 REPAIRS &amp; MAINT. 25,066 25,066 DUES &amp; SUBSCRP. 436 436 SESSIONS FOOD 76,181 76,181 MEALS 11,802 11,802 TRANSPORTATION 10,297 10,297 FURNITURE &amp; EQUIP- LESS THAN 2,500/UNIT 4,137 4,137 POSTAGE 188 188 PRINTING 6,627 6,627 LABOR REIMBURSEMENT 5,700 5,700 TOTAL 173,889 106,425 67,464</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>YOCHANNON POLTER PRESIDENT TZADOK ELIYAHU SECRETARY-TREASURER POEL CAPITAL CONTROLLED ENTITY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ELECTIONS ARE HELD ANNUALLY BY THE MEMBERS WHO ELECT THE BOARD OF DIRECTORS AND ITS OFFICERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD ADMINISTERS THE AFFAIRS OF THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A COPY OF FORM 990 TO REVIEW PRIOR TO ITS FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD RISE TO CONFLICTS. THIS ANNUAL REQUIREMENT ENABLES THE ORGANIZATION TO CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WILL UPON WRITTEN REQUEST TO THE EXECUTIVE COMMITTEE PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>