﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-13T08:07:04-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>133358774</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Bernath &amp; Rosenberg PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>126 Spruce Street</AddressLine1Txt>
        <CityNm>Cedarhurst</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11516</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>202014652</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KMH INL ABRAHAM AND SARA</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>KMHI</BusinessNameControlTxt>
      <PhoneNum>7183203700</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3200 BAYCHESTER AVENUE</AddressLine1Txt>
        <CityNm>BRONX</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10475</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ABRAHAM SEIGER</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-11-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Chaya S Kohn</PreparerPersonNm>
      <PTIN>P01266684</PTIN>
      <PhoneNum>2122211140</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="10">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017517" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>653036</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>458584</ContriRcvdRevAndExpnssAmt>
        <DividendsRevAndExpnssAmt>5893</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>5893</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>-70320</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>4282</GrossSalesPriceAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSchedule2">-57264</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>-57264</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>336893</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>-51371</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">8990</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>4495</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>4495</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">9375</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesDsbrsChrtblAmt>9375</OtherProfFeesDsbrsChrtblAmt>
        <InterestRevAndExpnssAmt>3751</InterestRevAndExpnssAmt>
        <InterestNetInvstIncmAmt>3751</InterestNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">94134</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>238</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>93896</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>116250</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>8484</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>107766</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>267554</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>267554</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>383804</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>8484</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>375320</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-46911</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>9059</CashBOYAmt>
        <CashEOYAmt>3099</CashEOYAmt>
        <CashEOYFMVAmt>3099</CashEOYFMVAmt>
        <CorporateStockBOYAmt>1216908</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStockSchedule">1659794</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>184889</CorporateStockEOYFMVAmt>
        <OtherInvestmentsBOYAmt>578728</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvestmentsOtherSchedule2">424632</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>424632</OtherInvestmentsEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="OtherAssetsSchedule">1916</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="OtherAssetsSchedule">40416</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="OtherAssetsSchedule">40416</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>1806611</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>2127941</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>653036</TotalAssetsEOYFMVAmt>
        <AccountsPayableBOYAmt>32684</AccountsPayableBOYAmt>
        <AccountsPayableEOYAmt>74060</AccountsPayableEOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="OtherLiabilitiesSchedule">25949</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>32684</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>100009</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>1773927</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>2027932</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1773927</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>2027932</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1806611</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>2127941</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1773927</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-46911</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSchedule">300916</OtherIncreasesAmt>
        <SubtotalAmt>2027932</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>2027932</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>S/T COVERED THRU MORGAN STANLEY</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-05-15</AcquiredDt>
          <SoldDt>2023-05-15</SoldDt>
          <GrossSalesPriceAmt>3927</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>28998</CostOrOtherBasisAmt>
          <GainOrLossAmt>-25071</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-25071</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>L/T COVERED THRU MORGAN STANLEY</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2005-05-05</AcquiredDt>
          <SoldDt>2023-05-15</SoldDt>
          <GrossSalesPriceAmt>344</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>45010</CostOrOtherBasisAmt>
          <GainOrLossAmt>-44666</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-44666</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>L/T COVERED THRU MORGAN STANLEY</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2005-05-15</AcquiredDt>
          <SoldDt>2023-05-15</SoldDt>
          <GrossSalesPriceAmt>11</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>594</CostOrOtherBasisAmt>
          <GainOrLossAmt>-583</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-583</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>-70320</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>-25071</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <EstimatedPlusOvpmtIncmTxAmt>2000</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>2000</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>2000</OverpaymentAmt>
        <AppliedToESTaxAmt>2000</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>ABRAHAM SIEGER</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>7183203700</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>3200 BAYCHESTER AVENUE</AddressLine1Txt>
          <CityNm>BRONX</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>104751513</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ABRAHAM SEIGER</PersonNm>
          <USAddress>
            <AddressLine1Txt>3200 BAYCHESTER AVENUE</AddressLine1Txt>
            <CityNm>BRONX</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10475</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SARA SIEGER</PersonNm>
          <USAddress>
            <AddressLine1Txt>3200 BAYCHESTER AVENUE</AddressLine1Txt>
            <CityNm>BRONX</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10475</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>232507</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>6228</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>465048</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>703783</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>703783</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>10557</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>693226</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>34661</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>34661</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>34661</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>34661</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>34661</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>375320</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>375320</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>34661</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>183789</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>98516</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>165795</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>105838</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>539417</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>1093355</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>375320</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>34661</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>340659</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>1434014</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>183789</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>1250225</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>98516</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>165795</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>105838</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>539417</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>340659</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>ABRAHAM SEIGER</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MESIVTA EITZ CHAIM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1577 48TH STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>5625</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>TALMIDEINI</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1832 60TH STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11204</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>65500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>VARIOUS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>VARIOUS</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>31358</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BNOS ZION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5000 14TH AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>11000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG KHAL SHAAREI ZION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3210 KINGS HWY</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11234</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>85196</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONGREGATION AVROHOM S</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>120 2ND STREET</AddressLine1Txt>
            <CityNm>LAKEWOOD</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>08701</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>22875</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONGREGATION ZICHRON CHAIM NOACH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1 MEADOW LANE</AddressLine1Txt>
            <CityNm>MONSEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>26000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AMIDEI ZION OF BOBOV</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1533 48TH STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>GUR</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3611 14TH AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11218</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>TOV VCHESED FOUNDATION INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 855</AddressLine1Txt>
            <CityNm>MONSEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>267554</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>5893</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>-70320</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>733 ROGERS</Desc>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>-49019</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>PROSHARES ULTRA VIX SHORT-TERM</Desc>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>-8245</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>-121691</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>-121691</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="23017517" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>ABRAHAM SIEGER</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>3200 BAYCHESTER AVENUE</AddressLine1Txt>
          <CityNm>BRONX</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10475</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>458584</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <AccountingFeesDetail>
        <CategoryTxt>accounting</CategoryTxt>
        <Amt>8990</Amt>
        <NetInvestmentIncomeAmt>4495</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>4495</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStockSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <InvestmentsCorporateStockGrp>
        <StockNm>SECURITIES</StockNm>
        <EOYBookValueAmt>1659794</EOYBookValueAmt>
        <EOYFMVAmt>184889</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2" softwareId="23017517" softwareVersionNum="2023v5.1">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>PROSHARES</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>801</BookValueAmt>
        <EOYFMVAmt>801</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>733 ROGERS</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>315331</BookValueAmt>
        <EOYFMVAmt>315331</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>SOUTHBYS</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>110102</BookValueAmt>
        <EOYFMVAmt>110102</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherAssetsSchedule documentId="OtherAssetsSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherAssetsScheduleGrp>
        <Desc>RECEIVABLE</Desc>
        <BOYBookValueAmt>1916</BOYBookValueAmt>
        <EOYBookValueAmt>40416</EOYBookValueAmt>
        <EOYFMVAmt>40416</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>238</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>238</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BONUS</Desc>
        <RevenueAndExpensesPerBooksAmt>5965</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>5965</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CREDIT CARD CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>808</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>808</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISC EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>58</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>58</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PUBLICATIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>9452</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>9452</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SCHOLARS HONORING EVENT</Desc>
        <RevenueAndExpensesPerBooksAmt>68686</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>68686</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SOFTWARE</Desc>
        <RevenueAndExpensesPerBooksAmt>8927</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>8927</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherIncomeDetail>
        <Desc>733 ROGERS</Desc>
        <RevenueAndExpensesPerBooksAmt>-49019</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-49019</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>PROSHARES ULTRA VIX SHORT-TERM</Desc>
        <RevenueAndExpensesPerBooksAmt>-8245</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-8245</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="OtherLiabilitiesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherLiabilitiesDetail>
        <Desc>MARGIN BALANCE</Desc>
        <EOYBookValueAmt>25949</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>APPRAISAL FEES</CategoryTxt>
        <Amt>9375</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>9375</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
  </ReturnData>
</Return>