A bar mitzvah celebrates the beginning of a new and special stage in a Jewish boy's life at which time he receives the great privilege of wearing tefillin for the first time. This mitzvah is of inestimable value and is one of three mitzvos of the 613 enumerated in the Torah, the other two being Shabbos and Bris that reflect the very special relationship that we have with Hashem. Because making tefillin is so labor intensive tefillin and because it is a one-time investment only the cost of purchasing a good quality pair of tefillin can be very expensive. This expense may be out of the reach of many families. Instead of heading into this great milestone with excitement and happiness, families may find this very important milestone marked by financial fears and uncertainty. Because of these financial concerns the quality of tefillin that is purchased will be compromised. 

This Foundation was set up L'ilui nishmas our dear Yehuda. For him performing this mitzvah of tefillin stood out and had a very special meaning. In order to encourage the young Bar Mitzvah to apply these same special kavanos in davening with tefillin we would like to help those families that are unable to afford to buy high quality tefillin by subsidizing the amount they can afford and thus allow the young bar mitzvah to daven with mehudar tefillin.