﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2019v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-11-16T12:36:05-06:00</ReturnTs>
    <TaxPeriodEndDt>2019-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>420714325</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RSM US LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4 TIMES SQUARE</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10036</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>203834827</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE BARBARA AND GIL KEMP FOUNDATION INC</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>C/O RSM US LLP</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>BARB</BusinessNameControlTxt>
      <PhoneNum>9148827341</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4 TIMES SQUARE 151 W 42ND ST</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>100362602</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BARBARA KEMP</PersonNm>
      <PersonTitleTxt>VICE PRESIDENT</PersonTitleTxt>
      <PhoneNum>9148827341</PhoneNum>
      <SignatureDt>2020-11-16</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>PAUL WEIRETER</PreparerPersonNm>
      <PTIN>P00140887</PTIN>
      <PhoneNum>2123721000</PhoneNum>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>108.35.113.120</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2020-11-16</IPDt>
      <IPTm>12:32:56</IPTm>
      <IPTimezoneCd>ES</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>DA39A3EE5E6B4B0D3255BFEF95601890AFD80709</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>FCA680869B0EA4FF6BC03A43D17F045BB921DF2F</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2019</TaxYr>
    <BuildTS>2021-04-22 16:20:28Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990PF documentId="RetDoc1235000001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>4914233</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>10314</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>10314</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>68479</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>68479</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>242727</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>52243</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>242727</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc2001500001">-349633</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>0</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>-28113</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>321520</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>0</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>0</CompOfcrDirTrstDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002200001">20314</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>10157</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>10157</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc2002500001">571</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>0</TaxesNetInvstIncmAmt>
        <TaxesDsbrsChrtblAmt>0</TaxesDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc2003200001">165202</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>11351</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>0</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>186087</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>21508</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>10157</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>50179</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>50179</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>236266</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>21508</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>60336</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-264379</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>300012</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>18445</CashBOYAmt>
        <CashEOYAmt>126002</CashEOYAmt>
        <CashEOYFMVAmt>126002</CashEOYFMVAmt>
        <OtherInvestmentsBOYAmt>3761392</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="RetDoc2018100001">1914421</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>4760657</OtherInvestmentsEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc2046600001">52574</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc2046600001">27574</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc2046600001">27574</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>3832411</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>2067997</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>4914233</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="RetDoc2065700001">1500035</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="RetDoc2065700001">0</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>1500035</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>0</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>0</CapitalStockEOYAmt>
        <AdditionalPaidInCapitalBOYAmt>0</AdditionalPaidInCapitalBOYAmt>
        <AdditionalPaidInCapitalEOYAmt>0</AdditionalPaidInCapitalEOYAmt>
        <RetainedEarningBOYAmt>2332376</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>2067997</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2332376</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>2067997</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>3832411</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>2067997</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2332376</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-264379</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt>0</OtherIncreasesAmt>
        <SubtotalAmt>2067997</SubtotalAmt>
        <OtherDecreasesAmt>0</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>2067997</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>PUBLICLY TRADED SECURITIES</PropertyDesc>
          <AcquiredDt>2019-01-01</AcquiredDt>
          <SoldDt>2019-12-31</SoldDt>
          <GainOrLossAmt>8361</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>8361</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>PUBLICLY TRADED SECURITIES</PropertyDesc>
          <AcquiredDt>2018-06-30</AcquiredDt>
          <SoldDt>2019-12-31</SoldDt>
          <GainOrLossAmt>184265</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>184265</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>THRU K-1 SOFT SURROUNDINGS HOLDINGS LLC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2017-06-30</AcquiredDt>
          <SoldDt>2019-12-31</SoldDt>
          <GainOrLossAmt>-2142</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-2142</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAINS DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>52243</GrossSalesPriceAmt>
          <GainOrLossAmt>52243</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>52243</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>242727</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>0</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>1594272</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>7740248</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>0.205972</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>1592616</AdjustedQlfyDistriYr2Amt>
        <NetVlNoncharitableAssetsYr2Amt>8773231</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>0.181531</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>1805578</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>10143376</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>0.178006</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>1513233</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>11093392</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>0.136409</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>3206668</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>13043040</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>0.245853</DistributionYr5Rt>
        <TotalDistributionRt>0.947771</TotalDistributionRt>
        <AverageDistributionRt>0.189554</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>5370216</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>1017946</AdjNetVlNoncharitableAssetsAmt>
        <NetInvestmentIncomePctAmt>3000</NetInvestmentIncomePctAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>1020946</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>60336</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>6000</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>6000</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>6000</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>0</EstimatedPlusOvpmtIncmTxAmt>
        <ExtsnRequestIncomeTaxPaidAmt>8000</ExtsnRequestIncomeTaxPaidAmt>
        <BackupWithholdingWithheldAmt>0</BackupWithholdingWithheldAmt>
        <TotalPaymentsAndCreditsAmt>8000</TotalPaymentsAndCreditsAmt>
        <EsPenaltyAmt>126</EsPenaltyAmt>
        <OverpaymentAmt>1874</OverpaymentAmt>
        <AppliedToESTaxAmt>1874</AppliedToESTaxAmt>
        <RefundAmt>0</RefundAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>0</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>0</MoreThan100SpentInd>
        <Form1120POLFiledInd>0</Form1120POLFiledInd>
        <Section4955OrganizationTaxAmt>0</Section4955OrganizationTaxAmt>
        <Section4955ManagersTaxAmt>0</Section4955ManagersTaxAmt>
        <TaxReimbursedAmt>0</TaxReimbursedAmt>
        <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>0</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>1</UnrelatedBusIncmOverLimitInd>
        <Form990TFiledInd>1</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>1</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>1</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>1</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>0</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>0</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>GILES AND BARBARA KEMP</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>9148827341</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>C/O RSM US-4 TIMES SQUARE 151 W</AddressLine1Txt>
          <AddressLine2Txt>42ND ST</AddressLine2Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>0</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>0</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>0</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>0</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>0</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>0</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>0</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>0</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>0</UndistributedIncomePYInd>
        <BusinessHoldingsInd>1</BusinessHoldingsInd>
        <ExcessBusinessHoldingsInd>0</ExcessBusinessHoldingsInd>
        <JeopardyInvestmentsInd>0</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>0</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>0</InfluenceLegislationInd>
        <InfluenceElectionInd>0</InfluenceElectionInd>
        <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>0</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>GILES K KEMP</PersonNm>
          <USAddress>
            <AddressLine1Txt>RSM US LLP-4 TIMES SQUARE 151 W</AddressLine1Txt>
            <AddressLine2Txt>42ND ST</AddressLine2Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10036</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BARBARA G KEMP</PersonNm>
          <USAddress>
            <AddressLine1Txt>RSM US LLP-4 TIMES SQUARE 151 W</AddressLine1Txt>
            <AddressLine2Txt>42ND ST</AddressLine2Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10036</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>REBECCA L KEMP</PersonNm>
          <USAddress>
            <AddressLine1Txt>RSM US LLP-4 TIMES SQUARE 151 W</AddressLine1Txt>
            <AddressLine2Txt>42ND ST</AddressLine2Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10036</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DAVID G KEMP</PersonNm>
          <USAddress>
            <AddressLine1Txt>RSM US LLP-4 TIMES SQUARE 151 W</AddressLine1Txt>
            <AddressLine2Txt>42ND ST</AddressLine2Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10036</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <TotalAmt>0</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>1229139</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>24249</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>4198608</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>5451996</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>5451996</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>81780</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>5370216</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>268511</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>268511</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>6000</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>6000</TotalTaxAmt>
        <DistributableBeforeAdjAmt>262511</DistributableBeforeAdjAmt>
        <RecoveriesQualfiedDistriAmt>0</RecoveriesQualfiedDistriAmt>
        <DistributableBeforeDedAmt>262511</DistributableBeforeDedAmt>
        <DeductionFromDistributableAmt>0</DeductionFromDistributableAmt>
        <DistributableAsAdjustedAmt>262511</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>60336</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>60336</QualifyingDistributionsAmt>
        <PctSect4940eOrgNetInvstIncmAmt>0</PctSect4940eOrgNetInvstIncmAmt>
        <AdjustedQualifyingDistriAmt>60336</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>262511</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr5Amt>2674117</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>1099920</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>1381284</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>1160572</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>1213898</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>7529791</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>60336</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToPriorYearsAmt>0</AppliedToPriorYearsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>60336</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>0</RemainingDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>202175</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>202175</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>7327616</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>0</PriorYearDeficiencyOrTaxAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <CorpusDistri170b1EOr4942g3Amt>0</CorpusDistri170b1EOr4942g3Amt>
        <ExcessDistriCyovFromYr5Amt>2471942</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>4855674</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>1099920</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>1381284</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>1160572</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>1213898</ExcessFromYear1Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>GILES K KEMP</ContributingManagerNm>
        <ContributingManagerNm>BARBARA G KEMP</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>METROPOLITAN OPERA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>30 LINCOLN CENTER OLAZA</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10023</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>RIVERSIDE OPERA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>488 MADISON AVENUE 14TH FLOOR</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10022</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>2250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>THRIVE NETWORK</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1611 TELEGRAPH AVENUE SUITE 1420</AddressLine1Txt>
            <CityNm>OAKLAND</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94612</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>THRU K-1 SOFT SURROUNDINGS HOLDINGS II LLC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1155 BROKEN SOUND PARKWAY A</AddressLine1Txt>
            <CityNm>BOCA RATON</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33487</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>308</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>THRU K-1 SOFT SURROUNDINGS HOLDINGS LLC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1100 N LINDBERGH</AddressLine1Txt>
            <CityNm>ST LOUIS</CityNm>
            <StateAbbreviationCd>MO</StateAbbreviationCd>
            <ZIPCd>63132</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>1421</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>YALE UNIVERSITY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 2038</AddressLine1Txt>
            <CityNm>NEW HAVEN</CityNm>
            <StateAbbreviationCd>CT</StateAbbreviationCd>
            <ZIPCd>06520</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>16200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>50179</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>10314</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DivAndIntFromSecPartVIIGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>68479</ExclusionAmt>
        </DivAndIntFromSecPartVIIGrp>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>242727</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>SOFT SURROUNDINGS HOLDINGS LLC</Desc>
          <BusinessCd>448000</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>-153255</UnrelatedBusinessTaxblIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>LEFFLER HOME LLC</Desc>
          <BusinessCd>448000</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>-14434</UnrelatedBusinessTaxblIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>SOFT SURROUNDINGS HOLDINGS II LLC</Desc>
          <BusinessCd>448000</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>-202878</UnrelatedBusinessTaxblIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>PACIFICEMPRISE LLC</Desc>
          <BusinessCd>448000</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>20645</UnrelatedBusinessTaxblIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>OTHER INCOME</Desc>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>STATE TAXES REFUND</Desc>
          <ExclusionCd>01</ExclusionCd>
          <ExclusionAmt>289</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>-349922</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>321809</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>0</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>-28113</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>0</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>0</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>0</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>0</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>0</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>0</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>PROFESSIONAL FEES</CategoryTxt>
        <Amt>20314</Amt>
        <NetInvestmentIncomeAmt>10157</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>10157</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsOtherSchedule2 documentId="RetDoc2018100001">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>JPMORGAN CHASE-6002</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>675901</BookValueAmt>
        <EOYFMVAmt>642040</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>LEFFLER HOME</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>400710</BookValueAmt>
        <EOYFMVAmt>400710</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>SOFT SURROUNDINGS HOLDINGS II LLC</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>191040</BookValueAmt>
        <EOYFMVAmt>175567</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>PACIFICEMPRISE LLC</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>136748</BookValueAmt>
        <EOYFMVAmt>141882</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>SOFT SURROUNDINGS HOLDINGS LLC</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>510022</BookValueAmt>
        <EOYFMVAmt>3400458</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherAssetsSchedule documentId="RetDoc2046600001">
      <OtherAssetsScheduleGrp>
        <Desc>LOAN RECEIVABLE</Desc>
        <BOYBookValueAmt>52574</BOYBookValueAmt>
        <EOYBookValueAmt>27574</EOYBookValueAmt>
        <EOYFMVAmt>27574</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES AND FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>11351</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>11351</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>THRU K-1 PACIFICEMPRISE LLC - NON DEDUCTIBLE</Desc>
        <RevenueAndExpensesPerBooksAmt>47</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>THRU K-1 SOFT SURROUNDINGS LLC-NON DEDUCTIBLE</Desc>
        <RevenueAndExpensesPerBooksAmt>3189</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>THRU K-1 SOFT SURROUNDINGS LLC-EXCESS BUSINESS INTEREST DEDUCTIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>148400</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>THRU K-1 LEFFLER HOME LLC - NON DEDUCTIBLE</Desc>
        <RevenueAndExpensesPerBooksAmt>93</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>THRU K-1 SOFT SURROUNDINGS II LLC-NON DEDUCTIBLE</Desc>
        <RevenueAndExpensesPerBooksAmt>561</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BOARD MEETING EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>1311</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>NYS DEPARTMENT OF LAW</Desc>
        <RevenueAndExpensesPerBooksAmt>250</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc2001500001">
      <OtherIncomeDetail>
        <Desc>SOFT SURROUNDINGS HOLDINGS LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>-153255</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>-153255</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>LEFFLER HOME LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>-14434</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>-14434</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>SOFT SURROUNDINGS HOLDINGS II LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>-202878</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>-202878</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>PACIFICEMPRISE LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>20645</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>20645</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>STATE TAXES REFUND</Desc>
        <RevenueAndExpensesPerBooksAmt>289</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>289</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="RetDoc2065700001">
      <OtherLiabilitiesDetail>
        <Desc>SOFT SURROUNDINGS HOLDINGS LLC</Desc>
        <BOYBookValueAmt>526374</BOYBookValueAmt>
        <EOYBookValueAmt>0</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>OVERDRAWN ACCOUNTS</Desc>
        <BOYBookValueAmt>973661</BOYBookValueAmt>
        <EOYBookValueAmt>0</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <TaxesSchedule documentId="RetDoc2002500001">
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAXES PAID</CategoryTxt>
        <Amt>571</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>