<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-11-14T22:38:28-05:00</ReturnTs>
    <TaxPeriodEndDt>2021-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>461471409</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GABOR &amp; ASSOCIATES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1878 VICTORY BLVD</AddressLine1Txt>
        <CityNm>STATEN ISLAND</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10314</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>020711081</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE E IKE ESHAGHIAN FOUNDATION INC</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>C/O GABOR &amp; ASSOCIATES</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>EIKE</BusinessNameControlTxt>
      <PhoneNum>7183900555</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1878 VICTORY BLVD</AddressLine1Txt>
        <CityNm>STATEN ISLAND</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10314</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TANAZ ESHAGHIAN</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>7183900555</PhoneNum>
      <SignatureDt>2022-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TANAZ</PersonFirstNm>
        <PersonLastNm>ESHAGHIAN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>RICHARD M GABOR</PreparerPersonNm>
      <PTIN>P00248679</PTIN>
      <PhoneNum>7183900555</PhoneNum>
      <PreparationDt>2022-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2021</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990PF documentId="RetDoc7">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>9331770</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>4933</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>4933</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>4933</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>47212</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>47212</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>47212</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="RetDoc2">289116</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>406354</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>283769</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>341261</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>335914</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>52145</TotalAdjNetIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc5">20977</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>20977</OtherProfFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc6">1127</TaxesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>22104</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>20977</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>133800</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>133800</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>155904</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>20977</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>133800</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>185357</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>314937</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>52145</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>394477</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>73551</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>73551</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>7769200</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc3">9258219</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>9258219</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>8163677</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>9331770</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>9331770</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>8163677</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>9331770</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>8163677</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>9331770</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>8163677</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>9331770</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>8163677</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>185357</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="RetDoc4">982736</OtherIncreasesAmt>
        <SubtotalAmt>9331770</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>9331770</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapitalGainNetIncomeAmt>283769</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>4378</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>4378</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>4378</TaxBasedOnInvestmentIncomeAmt>
        <Form2220AttachedInd referenceDocumentId="RetDoc1">X</Form2220AttachedInd>
        <EsPenaltyAmt>22</EsPenaltyAmt>
        <TaxDueAmt>4400</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</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>
        <IndividualWithBooksNm>GABOR ASSOCIATES CPA</IndividualWithBooksNm>
        <PhoneNum>7183900555</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1878 VICTORY BLVD</AddressLine1Txt>
          <CityNm>STATEN ISLAND</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10314</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>true</UndistributedIncomePYInd>
        <UndistributedIncomePY1Yr>2018</UndistributedIncomePY1Yr>
        <UndistrIncmSect4942a2NotAppInd>true</UndistrIncmSect4942a2NotAppInd>
        <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>TANAZ ESHAGHIAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>1878 VICTORY BLVD</AddressLine1Txt>
            <CityNm>STATEN ISLAND</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10314</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MAHROKH ESHAGHIAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>1878 VICTORY BLVD</AddressLine1Txt>
            <CityNm>STATEN ISLAND</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10314</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>HOURA YAVARI</PersonNm>
          <USAddress>
            <AddressLine1Txt>1878 VICTORY BLVD</AddressLine1Txt>
            <CityNm>STATEN ISLAND</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10314</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</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>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <TaxBasedOnInvestmentIncomeAmt>4378</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>4378</TotalTaxAmt>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>133800</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>133800</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <PriorYear1Yr>2014</PriorYear1Yr>
        <TotalForPriorYearsAmt>127706</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr1Amt>320437</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>320437</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>133800</QualifyingDistributionsAmt>
        <RemainingDistriFromCorpusAmt>133800</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>454237</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>127706</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>127706</PriorYearDeficiencyOrTaxAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>454237</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear1Amt>320437</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>133800</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>AMERICAN MUSEUM OF NATURAL HISTORY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>200 CENTRAL PARK WEST</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10024</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SCIENTIFIC EDUCATION &amp; EXHIBITION</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>HH DALAI LAMA LIBRARY &amp; MUSEUM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>338 LIGHTHOUSE AVE</AddressLine1Txt>
            <CityNm>STATEN ISLAND</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10306</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>UNITE WORLD'S PEOPLE IN PEACE</GrantOrContributionPurposeTxt>
          <Amt>12800</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ALLIANCE FOR OPEN SOCIETY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>224 WEST 57TH STREET</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10019</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PROMOTE OPEN DEMOCRATIC SOCIETIES</GrantOrContributionPurposeTxt>
          <Amt>100000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>KIMIA FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>11974 MAYFIELD AVENUE</AddressLine1Txt>
            <CityNm>LOS ANGELES</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90049</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>MAKING DENTAL CARE AFFORDABLE</GrantOrContributionPurposeTxt>
          <Amt>15000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ART AT A TIME LIKE THISBLINGISTAN</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1301 MONTECITO DRIVE</AddressLine1Txt>
            <CityNm>LOS ANGELES</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90031</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SUPPORT OPPRESSED ARTISTS &amp; CURATORS</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>133800</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>4933</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>47212</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>289116</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>52145</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>289116</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>341261</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>
    <GainLossSaleOtherAssetsSch documentId="RetDoc2">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>EDGEWOOD GROWTH INSTL</AssetDesc>
        <AcquiredDt>2020-12</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-11</SoldDt>
        <GrossSalesPriceAmt>5094</GrossSalesPriceAmt>
        <BasisAmt>4052</BasisAmt>
        <TotalNetAmt>1042</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>ENVVENO MEDICAL CORPORATION</AssetDesc>
        <AcquiredDt>2021-09</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-10</SoldDt>
        <GrossSalesPriceAmt>37075</GrossSalesPriceAmt>
        <BasisAmt>33798</BasisAmt>
        <TotalNetAmt>3277</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>AMERICAN INTL GRP</AssetDesc>
        <AcquiredDt>2016-03</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-02</SoldDt>
        <GrossSalesPriceAmt>9000</GrossSalesPriceAmt>
        <BasisAmt>9004</BasisAmt>
        <TotalNetAmt>-4</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>AXOGEN INC</AssetDesc>
        <AcquiredDt>2017-03</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-12</SoldDt>
        <GrossSalesPriceAmt>22655</GrossSalesPriceAmt>
        <BasisAmt>22057</BasisAmt>
        <TotalNetAmt>598</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>BERKSHIRE HATHAWAY</AssetDesc>
        <AcquiredDt>2016-04</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-03</SoldDt>
        <GrossSalesPriceAmt>9000</GrossSalesPriceAmt>
        <BasisAmt>9000</BasisAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>COMCAST CORP</AssetDesc>
        <AcquiredDt>2016-04</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-12</SoldDt>
        <GrossSalesPriceAmt>12759</GrossSalesPriceAmt>
        <BasisAmt>12327</BasisAmt>
        <TotalNetAmt>432</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>GOLDMAN SACHS</AssetDesc>
        <AcquiredDt>2016-03</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-07</SoldDt>
        <GrossSalesPriceAmt>13000</GrossSalesPriceAmt>
        <BasisAmt>13000</BasisAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>ORACLE CORP</AssetDesc>
        <AcquiredDt>2016-03</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-07</SoldDt>
        <GrossSalesPriceAmt>14000</GrossSalesPriceAmt>
        <BasisAmt>14000</BasisAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>ACS ACTIV DE CONSTRUC</AssetDesc>
        <AcquiredDt>2016-03</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-08</SoldDt>
        <GrossSalesPriceAmt>2</GrossSalesPriceAmt>
        <TotalNetAmt>2</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsCorpStockSchedule documentId="RetDoc3">
      <InvestmentsCorporateStockGrp>
        <StockNm>MORGAN STANLEY CORP. STOCKS</StockNm>
        <EOYBookValueAmt>1661451</EOYBookValueAmt>
        <EOYFMVAmt>1661451</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>MORGAN STANLEY ETFS &amp; CEFS</StockNm>
        <EOYBookValueAmt>2303758</EOYBookValueAmt>
        <EOYFMVAmt>2303758</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>CORPORATE FIXED INCOME</StockNm>
        <EOYBookValueAmt>90621</EOYBookValueAmt>
        <EOYFMVAmt>90621</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>MS - MUTUAL FUNDS</StockNm>
        <EOYBookValueAmt>5202389</EOYBookValueAmt>
        <EOYFMVAmt>5202389</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherIncreasesSchedule documentId="RetDoc4">
      <OtherIncreasesDetail>
        <Desc>UNREALIZED CAPITAL GAIN</Desc>
        <Amt>982736</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc5">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>MS-XXX8412 ADVISORY FEES</CategoryTxt>
        <Amt>4449</Amt>
        <NetInvestmentIncomeAmt>4449</NetInvestmentIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>MS - XXX7412 ADVISORY FEES</CategoryTxt>
        <Amt>16528</Amt>
        <NetInvestmentIncomeAmt>16528</NetInvestmentIncomeAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc6">
      <TaxesDetail>
        <CategoryTxt>NYS FILING FEE</CategoryTxt>
        <Amt>125</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>IRS SURCHARGE</CategoryTxt>
        <Amt>1002</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
