﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2019v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-11-16T19:46:10-06:00</ReturnTs>
    <TaxPeriodEndDt>2019-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HW&amp;CO</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>23240 Chagrin Blvd Suite 700</AddressLine1Txt>
        <CityNm>Cleveland</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>441225450</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341471066</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Avrum Katz Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% MISSIA VASELANEY</InCareOfNm>
      <BusinessNameControlTxt>AVRU</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>200 Public Square Suite 3500</AddressLine1Txt>
        <CityNm>Cleveland</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>441142302</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MISSIA VASELANEY</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2167063956</PhoneNum>
      <SignatureDt>2020-11-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Mary Eileen Vitale CPA</PreparerPersonNm>
      <PTIN>P00069066</PTIN>
      <PhoneNum>2168311200</PhoneNum>
      <PreparationDt>2020-11-10</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>68.99.53.54</IPv4AddressTxt>
      </IPAddress>
      <FederalOriginalSubmissionId>34122420203215000051</FederalOriginalSubmissionId>
      <FederalOriginalSubmissionIdDt>2020-11-16</FederalOriginalSubmissionIdDt>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>0B9CEC56E7D7AED94D6C12A1AC71A259EF49A470</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>E0035DD343CC2744C6036F58E32A34B927244E87</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2019</TaxYr>
    <BuildTS>2021-04-22 16:20:28Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="11">
    <IRS990PF documentId="IRS990PF">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>4387141</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>0</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>245393</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>245393</DividendsNetInvstIncmAmt>
        <GrossRentsRevAndExpnssAmt>78340</GrossRentsRevAndExpnssAmt>
        <GrossRentsNetInvstIncmAmt>78340</GrossRentsNetInvstIncmAmt>
        <NetRentalIncomeOrLossAmt>78340</NetRentalIncomeOrLossAmt>
        <NetGainSaleAstRevAndExpnssAmt>207671</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>724422</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>207671</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSch2">494</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>494</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>531898</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>531898</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>48877</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>48877</CompOfcrDirTrstDsbrsChrtblAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>77142</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsDsbrsChrtblAmt>77142</OthEmplSlrsWgsDsbrsChrtblAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="LegalFeesSch">22834</LegalFeesRevAndExpnssAmt>
        <LegalFeesNetInvstIncmAmt>0</LegalFeesNetInvstIncmAmt>
        <LegalFeesAdjNetIncmAmt>0</LegalFeesAdjNetIncmAmt>
        <LegalFeesDsbrsChrtblAmt>22834</LegalFeesDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSch">9145</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>0</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>0</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>9145</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OthProfFeesSch">99118</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesDsbrsChrtblAmt>99118</OtherProfFeesDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">6233</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>2392</TaxesNetInvstIncmAmt>
        <TaxesDsbrsChrtblAmt>3841</TaxesDsbrsChrtblAmt>
        <OccupancyRevAndExpnssAmt>3240</OccupancyRevAndExpnssAmt>
        <OccupancyDsbrsChrtblAmt>3240</OccupancyDsbrsChrtblAmt>
        <TravConfMeetingRevAndExpnssAmt>1730</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>1730</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSch">23288</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>15058</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>8230</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>291607</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>17450</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>0</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>274157</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>135000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>135000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>426607</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>17450</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>0</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>409157</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>105291</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>514448</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>239094</CashBOYAmt>
        <CashEOYAmt>60936</CashEOYAmt>
        <CashEOYFMVAmt>60936</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>8590</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>3265</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>3265</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>5132001</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestCorpStockSch">5439008</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>5497728</CorporateStockEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="OtherAssetsSch">-1223175</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="OtherAssetsSch">-1174788</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="OtherAssetsSch">-1174788</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>4156510</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>4328421</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>4387141</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>4156510</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>4328421</CapitalStockEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>4156510</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>4328421</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>4156510</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>4328421</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>4156510</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>105291</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSch">66620</OtherIncreasesAmt>
        <SubtotalAmt>4328421</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>4328421</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>SANFORD BERNSTEIN - 53697</PropertyDesc>
          <SoldDt>2019-12-31</SoldDt>
          <GrossSalesPriceAmt>111044</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>124081</CostOrOtherBasisAmt>
          <GainOrLossAmt>-13037</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-13037</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>SANFORD BERNSTEIN - 53697</PropertyDesc>
          <SoldDt>2019-12-31</SoldDt>
          <GrossSalesPriceAmt>468013</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>378403</CostOrOtherBasisAmt>
          <GainOrLossAmt>89610</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>89610</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>SANFORD BERNSTEIN - 53697 ZERO COST</PropertyDesc>
          <SoldDt>2019-12-31</SoldDt>
          <GrossSalesPriceAmt>1</GrossSalesPriceAmt>
          <GainOrLossAmt>1</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>DRAPER TRIANGLE VENTURES K-1</PropertyDesc>
          <SoldDt>2019-12-31</SoldDt>
          <CostOrOtherBasisAmt>13312</CostOrOtherBasisAmt>
          <GainOrLossAmt>-13312</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-13312</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>LEGACY CAPITAL PARTNERS K-1</PropertyDesc>
          <SoldDt>2019-12-31</SoldDt>
          <CostOrOtherBasisAmt>955</CostOrOtherBasisAmt>
          <GainOrLossAmt>-955</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-955</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>LEGACY CAPITAL PARTNERS K-1</PropertyDesc>
          <SoldDt>2019-12-31</SoldDt>
          <GrossSalesPriceAmt>7875</GrossSalesPriceAmt>
          <GainOrLossAmt>7875</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>7875</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>8017</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>207671</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>315341</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>3881199</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>0.081248</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>90000</AdjustedQlfyDistriYr2Amt>
        <NetVlNoncharitableAssetsYr2Amt>3774395</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>0.023845</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>224578</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>3427108</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>0.06553</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>96667</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>5367949</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>0.018008</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>180000</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>4654477</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>0.038672</DistributionYr5Rt>
        <TotalDistributionRt>0.227303</TotalDistributionRt>
        <AverageDistributionRt>0.045461</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>4028299</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>183131</AdjNetVlNoncharitableAssetsAmt>
        <NetInvestmentIncomePctAmt>5144</NetInvestmentIncomePctAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>188275</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>409157</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <DomesticOrgMeetingSect4940eInd>X</DomesticOrgMeetingSect4940eInd>
        <InvestmentIncomeExciseTaxAmt>5144</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>5144</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>5144</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>6885</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>6885</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>1741</OverpaymentAmt>
        <AppliedToESTaxAmt>1741</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>OH</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>n/a</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>MISSIA VASELANEY</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>2167063956</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>200 PUBLIC SQUARE SUITE 3500</AddressLine1Txt>
          <CityNm>cleveland</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44114</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>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <UndistrIncmSect4942a2NotAppInd>false</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>missia h vaselaney</PersonNm>
          <USAddress>
            <AddressLine1Txt>200 Public Square</AddressLine1Txt>
            <CityNm>Cleveland</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>441142302</ZIPCd>
          </USAddress>
          <TitleTxt>president</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>12219</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>kerry chelm</PersonNm>
          <USAddress>
            <AddressLine1Txt>200 Public Square</AddressLine1Txt>
            <CityNm>Cleveland</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>441142302</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>12219</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>michael r donaldson</PersonNm>
          <USAddress>
            <AddressLine1Txt>200 Public Square</AddressLine1Txt>
            <CityNm>Cleveland</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>441142302</ZIPCd>
          </USAddress>
          <TitleTxt>trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>12219</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>mark r stornes</PersonNm>
          <USAddress>
            <AddressLine1Txt>200 Public Square</AddressLine1Txt>
            <CityNm>Cleveland</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>441142302</ZIPCd>
          </USAddress>
          <TitleTxt>trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>12220</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompensationHighestPaidEmplGrp>
          <PersonNm>SUSAN KUROWSKI</PersonNm>
          <USAddress>
            <AddressLine1Txt>200 PUBLIC SQUARE SUITE 3500</AddressLine1Txt>
            <CityNm>CLEVELAND</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>441142302</ZIPCd>
          </USAddress>
          <TitleTxt>0</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>40.0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>77142</CompensationAmt>
          <EmployeeBenefitsAmt>0</EmployeeBenefitsAmt>
          <ExpenseAccountAmt>0</ExpenseAccountAmt>
        </CompensationHighestPaidEmplGrp>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>NONE</Description1Txt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>NONE</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>3933701</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>155943</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>4089644</TotalFMVOfUnusedAssetsAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>4089644</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>61345</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>4028299</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>201415</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>201415</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>5144</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>5144</TotalTaxAmt>
        <DistributableBeforeAdjAmt>196271</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>196271</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>196271</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>409157</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <CharitableAssetsAcquisPaidAmt>0</CharitableAssetsAcquisPaidAmt>
        <SetAsideSuitabilityTestAmt>0</SetAsideSuitabilityTestAmt>
        <SetAsideCashDistriTestAmt>0</SetAsideCashDistriTestAmt>
        <QualifyingDistributionsAmt>409157</QualifyingDistributionsAmt>
        <PctSect4940eOrgNetInvstIncmAmt>5144</PctSect4940eOrgNetInvstIncmAmt>
        <AdjustedQualifyingDistriAmt>404013</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>196271</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <PriorYear1Yr>2017</PriorYear1Yr>
        <PriorYear2Yr>2016</PriorYear2Yr>
        <PriorYear3Yr>2015</PriorYear3Yr>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr3Amt>2205</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr1Amt>132107</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>134312</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>409157</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>196271</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>212886</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>347198</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>347198</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear3Amt>2205</ExcessFromYear3Amt>
        <ExcessFromYear1Amt>132107</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>212886</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp></PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>PETS FOR THE ELDERLY FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>c/o M Vaselaney TAFT 200 PUBLIC</AddressLine1Txt>
            <AddressLine2Txt>SUITE 3500</AddressLine2Txt>
            <CityNm>CLEVELAND</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44114</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>RELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PROGRAM SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>135000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>135000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp />
        <DivAndIntFromSecPartVIIGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>245393</ExclusionAmt>
        </DivAndIntFromSecPartVIIGrp>
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp>
          <ExclusionCd>16</ExclusionCd>
          <ExclusionAmt>78340</ExclusionAmt>
        </NetRntlIncmReNotDebtFincdProp>
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncmPartVIIGrp />
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>207671</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <OtherRevenueDescribedGrp>
          <Desc>INCOME (LOSS) FROM PASS THROUGH INVESTMENTS</Desc>
          <ExclusionCd>16</ExclusionCd>
          <ExclusionAmt>494</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>531898</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>531898</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>4,5b</LineNumberTxt>
          <RelationshipStatementTxt>ALL INCOME IS FROM INVESTMENT ACTIVITY AND IS AVAILABLE</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>8,11</LineNumberTxt>
          <RelationshipStatementTxt>FOR DISTRIBUTION TO QUALIFIED CHARITABLE ORGANIZATIONS.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <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>true</RelationshipsNonchrtblEOInd>
        <RelationshipScheduleDetail>
          <OrganizationBusinessName>
            <BusinessNameLine1Txt>PETS FOR THE ELDERLY</BusinessNameLine1Txt>
          </OrganizationBusinessName>
          <OrganizationTypeDesc>501(C)(3)</OrganizationTypeDesc>
          <RelationshipDescriptionTxt>COMMON DIRECTORS</RelationshipDescriptionTxt>
        </RelationshipScheduleDetail>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSch">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>9145</Amt>
        <DisbursementsCharitablePrpsAmt>9145</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="DepreciationSch" />
    <InvestmentsCorpStockSchedule documentId="InvestCorpStockSch">
      <InvestmentsCorporateStockGrp>
        <StockNm>SANFORD BERNSTEIN INVESTMENTS</StockNm>
        <EOYBookValueAmt>5439008</EOYBookValueAmt>
        <EOYFMVAmt>5497728</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <LegalFeesSchedule documentId="LegalFeesSch">
      <LegalFeesGrp>
        <CategoryTxt>ADMINISTRATION EXPENSES</CategoryTxt>
        <LegalFeesAmt>22834</LegalFeesAmt>
        <DisbursementsCharitablePrpsAmt>22834</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherAssetsSchedule documentId="OtherAssetsSch">
      <OtherAssetsScheduleGrp>
        <Desc>LIMITED PARTNERSHIPS</Desc>
        <BOYBookValueAmt>-1223175</BOYBookValueAmt>
        <EOYBookValueAmt>-1209788</EOYBookValueAmt>
        <EOYFMVAmt>-1209788</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>DISTRIBUTION IN TRANSIT</Desc>
        <EOYBookValueAmt>35000</EOYBookValueAmt>
        <EOYFMVAmt>35000</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>873</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>873</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INVESTMENT MANAGEMENT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>15058</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>15058</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DUES AND SUBSCRIPTIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>1100</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1100</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISC</Desc>
        <RevenueAndExpensesPerBooksAmt>2000</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>2000</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INTERNET</Desc>
        <RevenueAndExpensesPerBooksAmt>91</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>91</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>4166</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4166</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSch2">
      <OtherIncomeDetail>
        <Desc>Avrum S Katz Restatement and Modificatio</Desc>
        <RevenueAndExpensesPerBooksAmt>458</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>458</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>Misc revenue</Desc>
        <RevenueAndExpensesPerBooksAmt>36</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>36</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherIncreasesSchedule documentId="OtherIncreasesSch">
      <OtherIncreasesDetail>
        <Desc>NONDIVIDEND DISTRIBUTION</Desc>
        <Amt>552</Amt>
      </OtherIncreasesDetail>
      <OtherIncreasesDetail>
        <Desc>OTHER BOOK TO TAX DIFFERENCES</Desc>
        <Amt>66068</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherProfessionalFeesSchedule documentId="OthProfFeesSch">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>FUNDRAISING CONSULTING</CategoryTxt>
        <Amt>17500</Amt>
        <DisbursementsCharitablePrpsAmt>17500</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>ADVERTISING/SOCIAL MEDIA</CategoryTxt>
        <Amt>62980</Amt>
        <DisbursementsCharitablePrpsAmt>62980</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>OTHER PROFESSIONAL FEES</CategoryTxt>
        <Amt>18638</Amt>
        <DisbursementsCharitablePrpsAmt>18638</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>PAYROLL TAXES</CategoryTxt>
        <Amt>3641</Amt>
        <DisbursementsCharitablePrpsAmt>3641</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAXES</CategoryTxt>
        <Amt>2392</Amt>
        <NetInvestmentIncomeAmt>2392</NetInvestmentIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>STATE TAXES</CategoryTxt>
        <Amt>200</Amt>
        <DisbursementsCharitablePrpsAmt>200</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>