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          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>2613837</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>2613837</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>2074</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>9089</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncomeGrp />
        <GainSalesAstOthThanInvntryGrp>
          <BusinessCd>531110</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>-35</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>-64821</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <OtherRevenueDescribedGrp>
          <Desc>BOOK TAX DIFFERENCES FROM K-1</Desc>
          <BusinessCd>531120</BusinessCd>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>RENTAL INCOME FROM K-1</Desc>
          <BusinessCd>531120</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>43007</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionCd>16</ExclusionCd>
          <ExclusionAmt>6981</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>OTHER REVENUE FROM K-1</Desc>
          <BusinessCd>531120</BusinessCd>
          <ExclusionCd>30</ExclusionCd>
          <ExclusionAmt>3403</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>42972</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>-43274</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>-302</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">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>MARK FRIEDMAN</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>1076 EAST 23RD STREET</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11210</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>1925000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSch">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>4000</Amt>
        <NetInvestmentIncomeAmt>2000</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2000</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="DepreciationSch" />
    <InvestmentsCorpStockSchedule documentId="InvestCorpStockSch">
      <InvestmentsCorporateStockGrp>
        <StockNm>MORGAN STANLEY SECURITIES</StockNm>
        <EOYBookValueAmt>1350675</EOYBookValueAmt>
        <EOYFMVAmt>887552</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsOtherSchedule2 documentId="InvOtherSch2">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>WESTLAKE OH REALTY LLC</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>14916</BookValueAmt>
        <EOYFMVAmt>14916</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>AV 44 SOUTH BROADWAY LLC</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>101133</BookValueAmt>
        <EOYFMVAmt>101133</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>HERTZ GROUP REALTY OPERATING</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>165538</BookValueAmt>
        <EOYFMVAmt>165538</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherAssetsSchedule documentId="OtherAssetsSch">
      <OtherAssetsScheduleGrp>
        <Desc>DUE FROM BROKER</Desc>
        <EOYBookValueAmt>596</EOYBookValueAmt>
        <EOYFMVAmt>596</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>1020</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1020</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FILING FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>963</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>963</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BOOK-TAX DIFFERENCES FROM K-1</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CHARITABLE CONTRIBUTIONS FROM</Desc>
        <RevenueAndExpensesPerBooksAmt>14</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FOREIGN TAXES</Desc>
        <RevenueAndExpensesPerBooksAmt>25</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>25</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OTHER DEDUCTIONS FROM K-1</Desc>
        <RevenueAndExpensesPerBooksAmt>10</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>10</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INVESTMENT ADVISORY FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>11300</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>11300</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSch2">
      <OtherIncomeDetail>
        <Desc>WESTLAKE OH REALTY K-1</Desc>
        <RevenueAndExpensesPerBooksAmt>40706</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>AV 44 SOUTH BROADWAY K-1</Desc>
        <RevenueAndExpensesPerBooksAmt>14246</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>7775</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>HERTZ GROUP REALTY K-1</Desc>
        <RevenueAndExpensesPerBooksAmt>-1561</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>2609</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="OtherLiabSch">
      <OtherLiabilitiesDetail>
        <Desc>LOANS AND EXCHANGE</Desc>
        <BOYBookValueAmt>2741</BOYBookValueAmt>
        <EOYBookValueAmt>5482</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherNotesLoansRcvblLongSch documentId="OthNoteLoanRcvblLong">
      <OtherNotesLoansRcvblLongGrp>
        <BorrowerNameGrp>
          <BusinessName>
            <BusinessNameLine1Txt>45 NEWELL SPE CORP</BusinessNameLine1Txt>
          </BusinessName>
        </BorrowerNameGrp>
        <InsiderRelationshipTxt>NONE</InsiderRelationshipTxt>
        <LoanOriginalAmt>2000000</LoanOriginalAmt>
        <BalanceDueAmt>2000000</BalanceDueAmt>
        <NoteDt>2020-06</NoteDt>
        <LoanMaturityDt>2022-07</LoanMaturityDt>
        <InterestRt>10.</InterestRt>
        <SecurityProvidedBorrowerTxt>MEMBERSHIP INTEREST IN PARTNERSHIP</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>INVESTMENT</LoanPurposeTxt>
        <LenderConsiderationDesc>NONE 0 NONE 0 NONE 0 NONE 0 NONE 0</LenderConsiderationDesc>
        <ConsiderationFMVAmt>0</ConsiderationFMVAmt>
      </OtherNotesLoansRcvblLongGrp>
      <OtherNotesLoansRcvblLongGrp>
        <BorrowerNameGrp>
          <BusinessName>
            <BusinessNameLine1Txt>COVINGTON HOMES LLC</BusinessNameLine1Txt>
          </BusinessName>
        </BorrowerNameGrp>
        <InsiderRelationshipTxt>NONE</InsiderRelationshipTxt>
        <LoanOriginalAmt>500000</LoanOriginalAmt>
        <BalanceDueAmt>200000</BalanceDueAmt>
        <NoteDt>2021-08</NoteDt>
        <LoanMaturityDt>2022-08</LoanMaturityDt>
        <InterestRt>0</InterestRt>
        <SecurityProvidedBorrowerTxt>NONE</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>INVESTMENT</LoanPurposeTxt>
        <LenderConsiderationDesc>NONE 0 NONE 0 NONE 0 NONE 0 NONE 0</LenderConsiderationDesc>
        <ConsiderationFMVAmt>0</ConsiderationFMVAmt>
      </OtherNotesLoansRcvblLongGrp>
      <OtherNotesLoansRcvblLongGrp>
        <BorrowerNameGrp>
          <BusinessName>
            <BusinessNameLine1Txt>JRM CAPITAL</BusinessNameLine1Txt>
          </BusinessName>
        </BorrowerNameGrp>
        <InsiderRelationshipTxt>NONE</InsiderRelationshipTxt>
        <LoanOriginalAmt>125000</LoanOriginalAmt>
        <BalanceDueAmt>125000</BalanceDueAmt>
        <NoteDt>2022-11</NoteDt>
        <InterestRt>12.</InterestRt>
        <SecurityProvidedBorrowerTxt>NONE</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>INVESTMENT</LoanPurposeTxt>
        <LenderConsiderationDesc>NONE 0 NONE 0 NONE 0 NONE 0 NONE 0</LenderConsiderationDesc>
        <ConsiderationFMVAmt>0</ConsiderationFMVAmt>
      </OtherNotesLoansRcvblLongGrp>
    </OtherNotesLoansRcvblLongSch>
  </ReturnData>
</Return>
