﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-27T10:33:33-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>262708179</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JHKCO INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1 HILLCREST CENTER DR STE 328</AddressLine1Txt>
        <CityNm>SPRING VALLEY</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10977</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>476676743</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LJL FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LJLF</BusinessNameControlTxt>
      <PhoneNum>7186922525</PhoneNum>
      <USAddress>
        <AddressLine1Txt>957 EAST 23RD STREET</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11210</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LILLIAN LIEBERMAN</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>7186922525</PhoneNum>
      <SignatureDt>2025-10-22</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>URI KOENIG</PreparerPersonNm>
      <PTIN>P00633655</PTIN>
      <PhoneNum>8454258100</PhoneNum>
      <PreparationDt>2025-10-27</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990PF documentId="IRS990PF-01">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>1606164</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>1005759</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>20158</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>20158</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>20158</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>16483</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>16483</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>16483</DividendsAdjNetIncmAmt>
        <CapGainNetIncmNetInvstIncmAmt>919445</CapGainNetIncmNetInvstIncmAmt>
        <GrossProfitRevAndExpnssAmt>0</GrossProfitRevAndExpnssAmt>
        <OtherIncomeRevAndExpnssAmt>0</OtherIncomeRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>1042400</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>956086</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>36641</TotalAdjNetIncmAmt>
        <LegalFeesRevAndExpnssAmt>0</LegalFeesRevAndExpnssAmt>
        <AccountingFeesRevAndExpnssAmt>650</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>650</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>650</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>650</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt>12413</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>12413</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesAdjNetIncmAmt>12413</OtherProfFeesAdjNetIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>12413</OtherProfFeesDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule-01" referenceDocumentName="TaxesSchedule">17223</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>17223</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>17223</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>17223</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt>0</DeprecAndDpltnRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt>0</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>30286</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>30286</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>30286</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>30286</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>1826000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>1826000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>1856286</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>30286</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>30286</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>1856286</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-813886</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>925800</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>6355</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>441782</CashBOYAmt>
        <CashEOYAmt>303467</CashEOYAmt>
        <CashEOYFMVAmt>303467</CashEOYFMVAmt>
        <RcvblFromOfficersEOYAmt>0</RcvblFromOfficersEOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt>0</OtherNtsAndLoansRcvblEOYAmt>
        <LandBldgInvestmentsEOYAmt>0</LandBldgInvestmentsEOYAmt>
        <OtherInvestmentsBOYAmt>560708</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt>242046</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>1302697</OtherInvestmentsEOYFMVAmt>
        <LandEOYAmt>0</LandEOYAmt>
        <OtherAssetsBOYAmt>0</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt>0</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt>0</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>1002490</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>545513</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>1606164</TotalAssetsEOYFMVAmt>
        <LoansFromOfficersEOYAmt>0</LoansFromOfficersEOYAmt>
        <MortgagesAndNotesPayableEOYAmt>0</MortgagesAndNotesPayableEOYAmt>
        <OtherLiabilitiesBOYAmt>0</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt>0</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>1002490</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>545513</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1002490</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>545513</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1002490</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>545513</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1002490</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-813886</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSchedule-01" referenceDocumentName="OtherIncreasesSchedule">356909</OtherIncreasesAmt>
        <SubtotalAmt>545513</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>545513</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>MERRILL LYNCH TRADING</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2020-01-01</AcquiredDt>
          <SoldDt>2024-12-31</SoldDt>
          <GrossSalesPriceAmt>1174321</GrossSalesPriceAmt>
          <DepreciationAmt>0</DepreciationAmt>
          <CostOrOtherBasisAmt>254876</CostOrOtherBasisAmt>
          <GainOrLossAmt>919445</GainOrLossAmt>
          <FMVAsOf123169Amt>0</FMVAsOf123169Amt>
          <AdjustedBasisAsOf123169Amt>0</AdjustedBasisAsOf123169Amt>
          <ExcessFMVOverAdjustedBssAmt>0</ExcessFMVOverAdjustedBssAmt>
          <GainsMinusExcessOrLossesAmt>919445</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>919445</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>12869</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>12869</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>12869</TaxBasedOnInvestmentIncomeAmt>
        <ExtsnRequestIncomeTaxPaidAmt>0</ExtsnRequestIncomeTaxPaidAmt>
        <TotalPaymentsAndCreditsAmt>0</TotalPaymentsAndCreditsAmt>
        <OriginalReturnTaxPaidAmt>0</OriginalReturnTaxPaidAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220-01" referenceDocumentName="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>722</EsPenaltyAmt>
        <TaxDueAmt>13591</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>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>LJL FOUNDATION</IndividualWithBooksNm>
        <PhoneNum>7186922525</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>957 EAST 23RD STREET</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11210</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>
        <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>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LILLIAN LIEBERMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>957 EAST 23RD STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11210</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MIRIAM LIEBERMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>957 EAST 23RD STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11210</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>DIRECT CONTRIBUTIONS TO EDUCATIONAL AND CHARITABLE INSTITUTIONS - SEE PART XV FOR DETAILS</Description1Txt>
        <Expenses1Amt>1826000</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>372625</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>1302597</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1675222</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1675222</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>25128</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1650094</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>82505</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>82505</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>12869</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>12869</TotalTaxAmt>
        <DistributableBeforeAdjAmt>69636</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>69636</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>69636</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>1856286</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>1856286</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>69636</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>399709</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>480295</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>661230</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>811865</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>1155232</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>3508331</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>1856286</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>69636</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>1786650</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>5294981</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>399709</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>4895272</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>480295</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>661230</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>811865</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>1155232</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>1786650</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SEE ATTACHED SCHEDULE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>SEE ATTACHED SCHEDULE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11210</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501c3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLEINSTITUTIONS</GrantOrContributionPurposeTxt>
          <Amt>1826000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>1826000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <BusinessCd>900099</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>20158</UnrelatedBusinessTaxblIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <BusinessCd>900099</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>16483</UnrelatedBusinessTaxblIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>36641</UnrelatedBusinessTaxblIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>36641</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="IRS990ScheduleB-01">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>LILLIAN LIEBERMAN</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>957 EAST 23RD STREET</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11210</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>1005759</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <OtherIncreasesSchedule documentId="OtherIncreasesSchedule-01">
      <OtherIncreasesDetail>
        <Desc>CAPITAL GAINS ADJUSTMENT</Desc>
        <Amt>356909</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <TaxesSchedule documentId="TaxesSchedule-01">
      <TaxesDetail>
        <Amt>17223</Amt>
        <NetInvestmentIncomeAmt>17223</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>17223</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>17223</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>