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This building is not graded (non-residential or no residential units
on record) — the report below covers its full public record.
Patterns
No heat or hot-water complaints in the last three years.
No bedbug-infested units reported in the last three years of filings.
What 311 hears from this address
35 service requests in the last three years. Most common: Homeless Person Assistance (12) · Illegal Parking (10) · Food Establishment (3) · Snow or Ice (3) · Panhandling (2) · Curb Condition (1).
Filed construction activity
$426,450 in permitted construction work filed since
2016 (8 filings with a declared cost) — a rough measure of how actively
the owner maintains the building. Permit costs cover filed construction work only — they do not
capture routine maintenance or repairs done without a permit.
What the city thinks it's worth
Tax year
City market value
Assessed value
2025
$3,829,000
$1,723,050
2026
$3,375,000
$1,518,750
2027
$3,098,000
$1,394,100
The city's market estimate has fallen
19% between tax years 2025 and 2027.
1 food-poisoning report to 311 at this address in the last three years (0 with three or more people sick), shared by 2 restaurants 3 Food Establishment complaints to 311 at this address in the last three years (most often: Food Contaminated, Kitchen/Food Prep Area, Rodents/Insects/Garbage), shared by 2 restaurants · complaints filed by the public; DOHMH investigates, outcomes aren't published.
Flood exposure
Not in the FEMA 1%-annual-chance floodplain (2015 preliminary maps).
Not in a hurricane evacuation zone.
Not in the city's stormwater (cloudburst) flood maps under any modeled scenario.
1 street-flooding or sewer-backup complaints at this address since
2013 (0 in the last three years).
Sources: FEMA flood maps (coastal), NYC DEP Stormwater Flood Maps
(cloudburst), NYC hurricane evacuation zones, and 311 records for this address.
Getting around
Subway
40 St-Lowery St — 7 · 450 ft straight-line (about a 2-minute walk) · station accessibility: none
Bus
Nearest boarding stop: Queens Blvd / 41 St — Q32 Q60 · 150 ft
Citi Bike
40 St & Queens Blvd · 450 ft · station location as of 2026-09-23; live availability
Distances are straight-line, not walking routes. Transit locations from the MTA and
Citi Bike, bike facilities from NYC DOT, school zones from the DOE's 2024–25 maps.
35 311 service requests from this address in the last three years.
311 will ask for the address, the apartment if the problem is inside, and what's wrong.
Contact details are optional for most complaints; food-poisoning reports can be anonymous. Complaints
appear in the city's public 311 data, usually within a day or two, and then in the Live from 311 box
on this page.
Sales, deeds & mortgages
Most recent mortgage recorded against this lot: $1,748,000 on
2012-07-16 (lender: Empire State Certified Development Corporation). Face amount at recording — it may have since been paid
down, refinanced or satisfied. View the recorded
document.
Date
Record
Amount
Per res. unit
2012-07-16
Deed $4,250,000 — from NAK WON REFORMED CHURCH to MITRA ESTATES LLC
$4,250,000
2012-07-16
Mortgage $1,700,000 — from MITRA ESTATES LLC to EMPIRE STATE CERTIFIED DEVELOPMENT CORPO
$1,700,000
2012-07-16
M&CON $2,125,000 — from MITRA ESTATES LLC to CITIBANK
$2,125,000
2012-07-16
Mortgage $1,748,000 — from MITRA ESTATES LLC to EMPIRE STATE CERTIFIED DEVELOPMENT CORPO
$1,748,000
2003-05-30
Mortgage $100,323 — from NAK WON REFORMED CHURCH, A NY RELIGIOUS to BROADWAY NATIONAL BANK
$100,323
2003-05-30
Mortgage $100,323 — from NAK WON REFORMED CHURCH, A NY RELIGIOUS to BROADWAY NATIONAL BANK
$100,323
1993-06-02
Mortgage $300,000 — from NAKWON REFORMD CHRCH(AKA; NAK WON REFORMED CHRCH to GENERAL PRGRM CNCL RFRMD
$300,000
1992-06-19
Mortgage $1,400,000 — from DANIELS, JOHN V. JR; POST VETERANS' ASSN to NAK WON REFORMED CHURCH
$1,400,000
Ten-year activity
100500
56
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
ConstructionEnforcementHousing & tenantsOwnership & moneyHealth & systems
Show as table
Year
Construction
Enforcement
Housing & tenants
Ownership & money
Health & systems
Total
2017
8
2
45
1
0
56
2018
12
2
6
1
0
21
2019
2
3
1
0
0
6
2020
1
0
7
0
0
8
2021
2
2
5
0
1
10
2022
2
0
4
0
0
6
2023
0
0
5
0
1
6
2024
2
0
4
0
1
7
2025
4
0
16
0
1
21
2026
3
1
15
0
2
21
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2021-06-10ECB CLASS - 2 violation: FAILURE TO MAINTAIN EXTERIOR FACADE AND APPURTENANCES. NOTE:EXPOSURE 2,EAST ELEVATION OBSERVED DAMAGED/DEFECTIVE BRICKS AT DIFFERE$620
2021-04-06Elevator permit: Furnish and install One (1) LULA Elevator$63,960
2021-03-26311: Water System — Other Water Problem (Use Comments) (WZZ)
2021-03-12Permit Structural — Signed-off
2021-03-06ECB CLASS - 2 violation: FAILURE TO MAINTAIN BUILDING IN CODE-COMPLIANT MANNER. NOTE:AT THE TIME OF INSPECTION OBSERVED DEFECTIVE EXTERIOR WALL. EXPOSURE#2$625
2021-02-11311: Homeless Person Assistance
2021-01-23311: NonCompliance with Phased Reopening — Business not in compliance
2020
2020-12-19311: NonCompliance with Phased Reopening — Business not allowed to be open
2020-12-07Job filed: Installation of a new CMU shaft and its foundation for a new LULA elevator serving the cellar, street level, and elevated first floor level. Creation $50,000
2020-11-17311: For Hire Vehicle Complaint — Driver Complaint - Passenger
2020-09-12311: NonCompliance with Phased Reopening — Business not in compliance
2020-07-10311: NonCompliance with Phased Reopening — Business not in compliance
2020-06-28311: Non-Emergency Police Matter — Social Distancing
2020-06-09311: Non-Emergency Police Matter — Face Covering Violation
2020-02-04311: Broken Parking Meter — No Receipt
2019
2019-09-12ECB CLASS - 2 violation: FAILURE TO MAINTAIN BUILDING IN CODE COMPLIANT MANNER: ILLUMINATION FOR EXITS, EXIT DISCHARGES & PUBLIC CORRIDORS PER BC 1006.1 ; $1,562
2019-09-12ECB CLASS - 2 violation: FAILURE TO MAINTAIN IN CODE-COMPLAINT MANNER: NO FIRE STOPPING PER BC 712.3; 27-345. OBSERVED @THE GAS & ELECTRICAL METER ROOM, PE$3,125
2019-09-12ECB CLASS - 2 violation: FAILURE TO MAINTAIN BUILDING IN CODE COMPLIANT MANNER OBSERVED @THE CELLAR LVL ELECTRICAL METER ROOM, ILLEGAL STORAGE OF PAINT CAN$1,562
2019-05-06Certificate of occupancy Temporary
2019-02-21311: Street Condition — Pothole
2019-02-07Certificate of occupancy Temporary
2018
2018-12-04Certificate of occupancy Temporary
2018-11-23Permit EW — ISSUED
2018-11-14311: Broken Parking Meter — Out of Order
2018-10-17Permit EW — ISSUED
2018-09-26Certificate of occupancy Temporary
2018-09-24Job filed: INSTALLATION OF AUTOMATIC FIRE SUPPRESSION SYSTEM IN CONJUNCTION WITH APPLICATION NO.421667896. NO CHANGE IN USE, EGRESS, STRUCTURE OR OCCUPANCY UNDER$7,800
2018-09-14Permit PL — ISSUED
2018-09-11Permit EW — ISSUED
2018-09-11Permit EW — ISSUED
2018-09-11Job filed: 1. INTERIOR RENOVATION AT EXISTING ONE STORY COMMERCIAL BUILDING. 2. TAKE OVER LAA JOB # 440437038'S SCOPES INCLUDING GAS RE-AUTHORIZING. 3. RESOLV$46,000
2018-08-29DOB violation P: THE DOB INTENDS TO REVOKE ALL APPROVALS AND PERMITS UNDER PLUMBING LAA #440437038 DUE TO SUSPENSION OF MASTER PLUMBERS LICENSE
2018-02-05311: For Hire Vehicle Complaint — Driver Complaint
2018-01-02Mortgage satisfied — from MITRA ESTATES LLC to CITIBANK NA
2017
2017-12-01Permit PL — ISSUED
2017-11-24Mortgage satisfied — from JOHN V. DANIELS, JR POST VETERANS' ASSOC to CITIBANK, N.A.
2017-11-22Permit AL — ISSUED
2017-10-02Permit PL — ISSUED
2017-09-15Job filed: MINOR PLUMBING WORK TO REPLACE & INSTALL NEW PLUMBING FIXTURES ONLY. THIS APPLICATION IS FILED IN CONJUNCTION WITH APPLICATION #421491068.$65,000
2017-08-31311: Plumbing — Gas Utility Referral
2017-08-31DOB complaint, category ?
2017-08-23311: Broken Muni Meter — No Receipt
2017-07-21Job filed: CHANGE EXISTING C OF O FROM MEETING HALL TO SCHOOL FOR CHILDREN 2-12 YEARS OF AGE MINOR INTERIOR WORK OBTAIN AN AMENDED C OF O$184,750
2017-07-03Permit EW — ISSUED
2017-07-01311: Water System — Hydrant Leaking (WC1)
2017-06-30Job filed: INTERIOR RENOVATION OF EXISTING MEETING HALLS. REMOVAL OF INTERIOR NON LOAD BEARING PARTITIONS ONLY. NO CHANGE IN USE, EGRESS OR OCCUPANCY.$30,000
2016-08-09Job filed: INSTALL NEW ADA TOILET ON 1ST FLOOR. PARTITION & PLUMBING FIXTURES WORK. NO CHANGE IN USE, EGRESS OR OCCUPANCY UNDER THIS APPLICATION.$21,450
2016-08-09Job filed: INSTALL NEW ADA TOILET ON 1ST FLOOR. PARTITION & PLUMBING FIXTURES WORK. NO CHANGE IN USE, EGRESS OR OCCUPANCY UNDER THIS APPLICATION.$21,450
2015-08-12Job filed: CHANGE EXISTING C OF O FROM MEETING HALL TO SCHOOL. MINOR INTERIOR WORK. OBTAIN AN AMENDED C OF O. ALL NEW WORK TO BE FILED UNDER SEPARATE APPLICATION$60,000
2014-06-12Job filed: IT IS PROPOSED TO CHANGE EXISTING OCCUPANCY FROM MEETING HALL (BINGO) TO EATING & DRINKING ESTABLISHMENT (USE GROUP 6) ON CELLAR & 1ST FLOOR. $24,000
2014-06-12Job filed: IT IS PROPOSED TO CHANGE EXISTING OCCUPANCY FROM MEETING HALL (BINGO) TO EATING & DRINKING ESTABLISHMENT (USE GROUP 6) ON CELLAR & 1ST FLOOR. $24,000
2014-04-16311: Construction — Initial - Construction
2014-04-13311: Construction — Initial - Construction
2014-04-10Permit EQ — ISSUED
2014-04-10Permit EW — ISSUED
2014-04-10Permit EW — ISSUED
2014-04-08Job filed: INTERIOR RENOVATION FOR EXISTING DUNKIN DONUTS STORE ON FIRST FLOOR.MINOR INTERIOR WALL AND FLOOR FINISHES AND REPLACE EXISTING CEILING TILES. NO CH$94,130
2014-04-08Job filed: INTERIOR RENOVATION FOR EXISTING DUNKIN DONUTS STORE ON FIRST FLOOR.MINOR INTERIOR WALL AND FLOOR FINISHES AND REPLACE EXISTING CEILING TILES. NO CH$94,130
2013-04-26Job filed: HEREWITH FILING FOR INSTALLATION OF SPRINKLER SYSTEM THROUGHOUT THE BUILDING AND SPRINKLER WATER MAIN. NO CHANGE TO USE, EGRESS, OR OCCUPANCY.$235,500
2013-04-26Job filed: HEREWITH FILING FOR INSTALLATION OF SPRINKLER SYSTEM THROUGHOUT THE BUILDING AND SPRINKLER WATER MAIN. NO CHANGE TO USE, EGRESS, OR OCCUPANCY.$235,500
2010-09-10ECB CLASS - 2 violation: WORK DOES NOT CONFORM TO APPROVED CONSTRUCTION DOCUMENTS & OR APPROVED AMENDMENTS.INSP.DWG.11/09/09.PCAHII 401842896,EXP 8/1/05.NO$2,500
2010-09-09DOB complaint, category ?
2010-05-29311: Broken Muni Meter — No Receipt
2010-01-21Permit PL — ISSUED
2009
2009-04-28DOB violation C:
2009-04-28ECB CLASS - 2 violation: FAILURE TO COMPLY W/THE COMMISSIONER'S ORDER TO FILE A CERT. OF CORRECTION W/THE DEPT OF BLDGS FOR VIOL.#34751288R/011409C02AT01,#
2009-04-27DOB complaint, category ?
2009-03-09Permit PL — ISSUED
2009-03-06Permit EW — ISSUED
2009-02-24Permit EW — ISSUED
2009-02-24Permit EW — ISSUED
2009-02-12Job filed: TO INSTALL FIRE SUPPRESSION SYSTEM ON COOKING EQUIPMENT.$3,000
2009-02-12Job filed: TO ESTABLISH EATING & DRINKING ESTABLISHMENT. THE WORK TO RELOCATE WALL, INSTALL PLUMBING FIXTURES AND TOILET VENT. NO CHANGE IN USE, EGRESS AND O$24,000
2009-02-12Job filed: TO INSTALL FIRE SUPPRESSION SYSTEM ON COOKING EQUIPMENT.$3,000
2009-02-06DTL — from THE BANK OF NEW YORK MELLON
2009-01-26DOB violation C:
2009-01-23DOB complaint, category ?
2009-01-14ECB CLASS - 2 violation: WORK W/O A PERMIT: EXPIRED PERMIT WORK BEING PERFORMED: PREMISES UNDER P.C. JOB ALT #402067437 ON EXPIRED FOLDER 7-24-05. AT TIME $800
2009-01-14ECB CLASS - 2 violation: FAILURE TO PROVIDE APPROVED/ACCEPTED PLANS AT JOB SITE AT TIME OF INSPECTION. PREMISES UNDER P.C. JOB #402067437 OF WHICH PERMIT H$2,500
2008
2008-12-30DOB complaint, category ?
2008-10-30DOB complaint, category ?
2008-07-29ECB CLASS - 2 violation: FAILURE TO COMPLY WITH THE COMMISSIONERS ORDER TO FILE A C OF C WITH THE DOB FOR VIO 34536612H REMEDY: FILE C OF C$800
2008-07-21DOB complaint, category ?
2008-07-15TLS — from CITY OF NEW YORK to BANK OF NEW YORK
2008-06-06DOB complaint, category ?
2008-06-04DOB violation C:
2008-06-04ECB Non-Hazardous violation: FAILURE TO COMPLY WITH THE COMMISSIONERS ORDER TO CORRECT VIOLATING CONDITION AND FILE A C OF C WITH NYC DOB FOR ECB NOTICE OF VIO$500
2008-04-17Permit PL — ISSUED
2008-04-02Permit EW — ISSUED
2008-04-01Permit EW — ISSUED
2008-03-18Job filed: INSTALLATION OF KITCHEN EXHAUST DUCTS IN EXISTING COMMERCIAL STORE. ANSUL SYSTEM WILL BE FILED FOR BY OTHER SEPARATELY. ALL WORK AS SHOWN ON PLANS S$3,000
2008-02-14Permit EW — ISSUED
2008-02-08Job filed: Interior demolition and renovation work in existing commercial store due to damages caused by construction of adjacent NB. Work to include new partit$100,000
2008-02-08Job filed: Interior demolition and renovation work in existing commercial store due to damages caused by construction of adjacent NB. Work to include new partit$100,000
2008-02-08Job filed: Interior demolition and renovation work in existing commercial store due to damages caused by construction of adjacent NB. Work to include new partit$100,000
2007
2007-10-17Permit EW — ISSUED
2007-09-27Job filed: Remedial structural work and repairs to existing building structure thro including replacement of walls, joists and slab as necessary and as shown on$45,000
2007-09-27Job filed: Remedial structural work and repairs to existing building structure thro including replacement of walls, joists and slab as necessary and as shown on$45,000
2007-06-15DOB violation C:
2007-05-31DOB complaint, category ?
2007-05-15DOB complaint, category ?
2007-05-15DOB complaint, category ?
2007-05-09DOB complaint, category ?
2007-04-20Permit EW — ISSUED
2007-03-22Job filed: Filing herewith for removal of non load bearing partitions and related finishes as per plans. No change of use, egrees, or occupancy$10,000
2007-03-22Job filed: Filing herewith for removal of non load bearing partitions and related finishes as per plans. No change of use, egrees, or occupancy$10,000
2006
2006-08-16ECB Non-Hazardous violation: ALTERED BLDG OCCUPIED W/O A VALID C OF O FOR ALT 1 400347362. OLD USE U.G.6 BINGO HALL CURRENT USE : U.G.4 KOREAN CHURCH COMMUNITY$2,500
2006-07-18ECB Hazardous violation: FAILURE TO MAINTAIN EXTERIOR BLDG WALL WORK NOTED:AT REAR OF PREMISES SOUTH WEST CORNER WALL HAVE VERTICAL CRACKS APPROX:15'-0 LON$800
2006-05-17Permit PL — ISSUED
2006-04-04Permit PL — ISSUED
2006-04-04Permit EW — ISSUED
2006-04-04Permit EW — ISSUED
2006-04-03Job filed: Installation of 6 HVAC roof top unit and duct work. Addition of 3 rice cookers @ kitchen at cellar. No change in use, occupancy or egress is involve$156,000
2006-04-03Job filed: Installation of 6 HVAC roof top unit and duct work. Addition of 3 rice cookers @ kitchen at cellar. No change in use, occupancy or egress is involve$156,000
2006-03-14DOB complaint, category ?
2006-02-02DOB violation C:
2006-02-02DOB violation C:
2005
2005-03-22Permit SG — ISSUED
2005-02-02Permit EW — ISSUED
2005-02-01Permit EW — ISSUED
2005-01-26Job filed: To install fire ansul system. This job is in conjunction with job# 402067437. No change in use, egress or occupancy.$3,000
2004
2004-12-30Permit PL — ISSUED
2004-12-23Permit EW — ISSUED
2004-12-23Job filed: ESTABLISHMENTN OF RESTAURANT. TO INSTALL PLUMBING FIXTURES, COOKING EQUIPMENTS, PARTITION WALL, AND DUCT WITH HOOD ABOVE. NO CHANGE IN USE, EGRESS OR $22,000
2004-07-23Permit EW — ISSUED
2004-07-06Permit PL — ISSUED
2004-05-26Permit EW — ISSUED
2004-04-30DOB complaint, category ?
2004-04-19Permit PL — ISSUED
2004-04-19Job filed: Interior refinish of existing sales space including partition, change of duct location, & relocation of existing lavatory & toliet. No change $30,000
2004-04-19Job filed: Interior refinish of existing sales space including partition, change of duct location, & relocation of existing lavatory & toliet. No change $30,000
2004-04-12Permit EQ — ISSUED
2004-04-12Permit EW — ISSUED
2004-04-12Permit EW — ISSUED
2004-03-31Job filed: INSTALL TEMPORARY FENCE. NO CHANGE IN EGRESS, USE OR OCCUPANCY IS INVOLVED UNDER IHIS APPLICATION
2004-03-24Job filed: RENOVATE EXISTING RESTAURANT FOR DUNKIN DONUT STORE, NEW STORE FRONT. No change in egress, use or occupancy is involved under this application.$68,000
2004-03-24Job filed: RENOVATE EXISTING RESTAURANT FOR DUNKIN DONUT STORE, NEW STORE FRONT. No change in egress, use or occupancy is involved under this application.$68,000
2003
2003-05-30Mortgage assigned — from JOHN VINCENT DANIELS,JR, POST # 2813 VET to BROADWAY NATIONAL BANK
2003-05-30Mortgage assigned — from THE REFORMED CHURCH IN AMERICA BUILDING to BROADWAY NATIONAL BANK
2003-05-30Mortgage assigned — from JOHN VINCENT DANIELS,JR, POST # 2813 VET to BROADWAY NATIONAL BANK
2003-05-30Mortgage assigned — from JOHN V.DANIELS,JR, POST VETERANS ASSOC. to JOHN VINCENT DANIELS,JR, POST # 2813 VET
2003-05-30Mortgage assigned — from THE REFORMED CHURCH IN AMERICA BUILDING to BROADWAY NATIONAL BANK
2003-05-30Mortgage $100,323 — from NAK WON REFORMED CHURCH, A NY RELIGIOUS to BROADWAY NATIONAL BANK$100,323
2003-05-30Agreement — from NAK WON REFORMED CHURCH, A NY RELIGIOUS to BROADWAY NATIONAL BANK
2003-05-30Mortgage assigned — from JOHN V.DANIELS,JR, POST VETERANS ASSOC. to JOHN VINCENT DANIELS,JR, POST # 2813 VET
2003-05-30AL&R — from NAK WON REFORMED CHURCH, A NY RELIGIOUS to BROADWAY NATIONAL BANK
2003-05-30AL&R — from NAK WON REFORMED CHURCH, A NY RELIGIOUS to BROADWAY NATIONAL BANK
2003-05-30CORRM — from NAK WON REFORMED CHURCH to JOHN V. DANIELS, JR. POST VETERANS' ASSO
2003-05-30CORRM — from NAK WON REFORMED CHURCH to JOHN V. DANIELS, JR. POST VETERANS' ASSO
2003-05-30Mortgage $100,323 — from NAK WON REFORMED CHURCH, A NY RELIGIOUS to BROADWAY NATIONAL BANK$100,323
2003-05-30Agreement — from NAK WON REFORMED CHURCH, A NY RELIGIOUS to BROADWAY NATIONAL BANK
2003-05-14DOB complaint, category ?
2002
2002-11-27Permit EW — ISSUED
2002-10-30Job filed: INSTALL FIRE SUPPRESSION SYSTEM ONLY. N O CHANGE IN EGRESS, USE, OR OCC PANCY.$2,000
2002-09-17Job filed: REMOVE EXISTING PARTIONS: PROVIDE NEW PARTIONS,INSTALL KITCHEN AND KITCHEN EQUIPMENT, MODIFY TOILET FACILIT IES.$28,000
1996
1996-05-02Permit EQ — ISSUED
1995
1995-05-05Permit EW — ISSUED
1993
1993-06-02Mortgage $300,000 — from NAKWON REFORMD CHRCH(AKA; NAK WON REFORMED CHRCH to GENERAL PRGRM CNCL RFRMD$300,000
1993-05-24Permit EQ — ISSUED
1993-05-24Permit EQ — ISSUED
1992
1992-06-19Mortgage $1,400,000 — from DANIELS, JOHN V. JR; POST VETERANS' ASSN to NAK WON REFORMED CHURCH$1,400,000
1992-06-19Deed — from JOHN V DANIELS P/V/A/INC to NAK WON REFORMED CHURCH
1990
1990-10-17Permit EW — ISSUED
1989
1989-01-26DOB complaint, category ?
1983
1983-04-08Mortgage satisfied — from DANIELS, JOHN V. ETAL to FRANKLIN NATL BANK; LINCOLN SAVINGS BANK
1967
1967-10-27SAGE — from LINCOLN SAVINGS BK; VETERANS ASSN INC; JOHN V DANIELS JR POST
1967-10-19Mortgage assigned — from FRANKLIN NATIONAL BANK to LINCOLN SAVINGS BNK
1967-10-19Mortgage — from JOHN V DANIELS JR POST VET ASSN INC to LINCOLN SAVINGS BNK
1967-03-13Mortgage — from JOHN V DANIELS JR POST VETS ASSOC INC to FRANKLIN NATL BANK
1967-03-13Mortgage assigned — from GREENWICH SAVINGS BANK to REMIGIO FERRARA; RAYMOND ST JOHN
1967-03-13Mortgage assigned — from FUTTERMAN PAUL (TR); FINE JACOB A (TR); SHAPIRO LEON (TR); KERBEL FRIEDA (TR); WESLEY ESTH to RAYMOND F ST JOHN; REMIGIO FERRARA
1966
1966-08-04SMIS — from YALE MANAGEMENT CORP to JACOB A FINE; LEON SHAPIRO (AS TR); ESTHER WESLEY (TR OF); PAUL FUTTERMAN; FRIEDA KERBEL