<?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>2023-11-15T16:39:59-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>371452579</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>EILEEN P MUELLER CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>161 ROSS AVE</AddressLine1Txt>
        <CityNm>HACKENSACK</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07601</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>203985154</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>GRO FOUNDATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>C/O SHIKHA BHAKOO</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>GROF</BusinessNameControlTxt>
      <PhoneNum>2128648959</PhoneNum>
      <USAddress>
        <AddressLine1Txt>250 WEST 81ST STREET APT 20</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10024</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SHIKHA BHAKOO</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2128648959</PhoneNum>
      <SignatureDt>2023-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>SHIKHA</PersonFirstNm>
        <PersonLastNm>BHAKOO</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>EILEEN MUELLER</PreparerPersonNm>
      <PTIN>P00640642</PTIN>
      <PhoneNum>2013430496</PhoneNum>
      <PreparationDt>2023-11-14</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990PF documentId="RetDoc9">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>3231185</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>17</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>17</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>50272</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>50272</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>-180927</NetGainSaleAstRevAndExpnssAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc7">8069</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>8069</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>-122569</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>58358</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>1500</CompOfcrDirTrstRevAndExpnssAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="RetDoc5">132</LegalFeesRevAndExpnssAmt>
        <LegalFeesNetInvstIncmAmt>132</LegalFeesNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2">1200</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>1200</AccountingFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc8">8791</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>8791</TaxesNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc6">27151</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>27151</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>38774</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>37274</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>143000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>143000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>181774</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>37274</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>143000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-304343</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>21084</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>151261</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>204776</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>204776</SavAndTempCashInvstEOYFMVAmt>
        <OtherInvestmentsBOYAmt>3498960</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="RetDoc4">3141102</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>3026409</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>3650221</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>3345878</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>3231185</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>3650221</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>3345878</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>3650221</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>3345878</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>3650221</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>3345878</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>3650221</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-304343</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>3345878</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>3345878</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ACACIA INSTITUTIONAL PARTNERS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <CostOrOtherBasisAmt>130377</CostOrOtherBasisAmt>
          <GainOrLossAmt>-130377</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-130377</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ACACIA INSTITUTIONAL PARTNERS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <CostOrOtherBasisAmt>50550</CostOrOtherBasisAmt>
          <GainOrLossAmt>-50550</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-50550</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>-180927</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>293</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>293</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>293</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>6297</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>6297</TotalPaymentsAndCreditsAmt>
        <Form2220AttachedInd referenceDocumentId="RetDoc1">X</Form2220AttachedInd>
        <OverpaymentAmt>6004</OverpaymentAmt>
        <AppliedToESTaxAmt>6004</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>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>DE</OrgReportOrRegisterStateCd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd referenceDocumentId="RetDoc3">false</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>SHIKHA BHAKOO</IndividualWithBooksNm>
        <PhoneNum>2128648959</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>250 WEST 81ST STREET APT 20</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10024</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>
        <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>SHIKHA BHAKOO</PersonNm>
          <USAddress>
            <AddressLine1Txt>250 WEST 81ST STREET APT 20</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10024</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>EILEEN MUELLER</PersonNm>
          <USAddress>
            <AddressLine1Txt>161 ROSS AVENUE</AddressLine1Txt>
            <CityNm>HACKENSACK</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07601</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>1500</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>172099</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>3007968</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>3180067</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>3180067</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>47701</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>3132366</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>156618</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>156618</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>293</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>293</TotalTaxAmt>
        <DistributableBeforeAdjAmt>156325</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>156325</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>156325</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>143000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>143000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>156325</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>268138</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr2Amt>8262</ExcessDistributionCyovYr2Amt>
        <TotalExcessDistributionCyovAmt>276400</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>143000</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>143000</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>13325</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>13325</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>263075</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>254813</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>8262</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear2Amt>8262</ExcessFromYear2Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>THE AKANKSHA FUND INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 1714</AddressLine1Txt>
            <AddressLine2Txt>CATHEDRAL STATION</AddressLine2Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10025</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>83000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>TEACH FOR INDIA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>25 BROADWAY</AddressLine1Txt>
            <AddressLine2Txt>12TH FLOOR</AddressLine2Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10004</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>60000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>143000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>17</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>50272</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>-180927</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>ACACIA INSTITUTIONAL PARTNE</Desc>
          <RelatedOrExemptFunctionIncmAmt>8069</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>-122569</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>-122569</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>
    <AccountingFeesSchedule documentId="RetDoc2">
      <AccountingFeesDetail>
        <CategoryTxt>TAX PREPARATION</CategoryTxt>
        <Amt>1200</Amt>
        <NetInvestmentIncomeAmt>1200</NetInvestmentIncomeAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <ExplnOfNonFilingWithAGStmt documentId="RetDoc3">
      <ExplanationTxt>NY - 990PF IS FILED WITH THE STATE ATTORNEY GENERAL DE - 990PF IS NOT REQUIRED TO BE FILED WITH DE WHEN NO ACTIVITIES ARE CONDUCTED IN DELAWARE. GRO FOUNDATION DOES NOT CONDUCT ANY ACTIVITIES IN DELAWARE.</ExplanationTxt>
    </ExplnOfNonFilingWithAGStmt>
    <InvestmentsOtherSchedule2 documentId="RetDoc4">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>ACACIA INSTITUTIONAL PARTNERS, LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>3141102</BookValueAmt>
        <EOYFMVAmt>3026409</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <LegalFeesSchedule documentId="RetDoc5">
      <LegalFeesGrp>
        <CategoryTxt>WEBSTER CHAMBERLAIN &amp; BEAN</CategoryTxt>
        <LegalFeesAmt>132</LegalFeesAmt>
        <NetInvestmentIncomeAmt>132</NetInvestmentIncomeAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherExpensesSchedule documentId="RetDoc6">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>395</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>395</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PORTFOLIO EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>26756</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>26756</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc7">
      <OtherIncomeDetail>
        <Desc>ACACIA INSTITUTIONAL PARTNERS</Desc>
        <RevenueAndExpensesPerBooksAmt>8069</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>8069</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <TaxesSchedule documentId="RetDoc8">
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAX</CategoryTxt>
        <Amt>8516</Amt>
        <NetInvestmentIncomeAmt>8516</NetInvestmentIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>DELAWARE DIV OF CORP</CategoryTxt>
        <Amt>25</Amt>
        <NetInvestmentIncomeAmt>25</NetInvestmentIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>NEW YORK ANNUAL FILING FEE</CategoryTxt>
        <Amt>250</Amt>
        <NetInvestmentIncomeAmt>250</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
