﻿<?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="2013v3.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2014-04-11T19:36:16-05:00</ReturnTs>
    <TaxPeriodEndDt>2013-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1>Berdon LLP</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>360 Madison Ave</AddressLine1>
        <City>New York</City>
        <State>NY</State>
        <ZIPCode>10017</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>136167907</EIN>
      <BusinessName>
        <BusinessNameLine1>KIBEL FOUNDATION</BusinessNameLine1>
      </BusinessName>
      <InCareOfNm>% KIBEL FOUNDATION</InCareOfNm>
      <BusinessNameControlTxt>KIBE</BusinessNameControlTxt>
      <PhoneNum>2124815700</PhoneNum>
      <USAddress>
        <AddressLine1>C/O THE KIBEL COMPANIES LLC</AddressLine1>
        <AddressLine2>300 EAST 34TH STREET Suite</AddressLine2>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>10016</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Henry Kibel</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>2124815700</PhoneNum>
      <SignatureDt>2014-03-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSEPH REINHARDT</PreparerPersonNm>
      <PhoneNum>2128320400</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2015-12-30 17:16:21Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990PF documentId="IRS990PF">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>311375</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>200000</ContriRcvdRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>200000</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSch">185</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>185</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>129000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>129000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>129185</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>129000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>70815</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>240560</CashBOYAmt>
        <CashEOYAmt>311375</CashEOYAmt>
        <CashEOYFMVAmt>311375</CashEOYFMVAmt>
        <TotalAssetsBOYAmt>240560</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>311375</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>311375</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <RetainedEarningBOYAmt>240560</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>311375</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>240560</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>311375</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>240560</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>311375</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>240560</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>70815</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>311375</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>311375</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail />
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>158180</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>262516</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>0.602554</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>174750</AdjustedQlfyDistriYr2Amt>
        <NetVlNoncharitableAssetsYr2Amt>208525</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>0.838029</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>202431</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>213650</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>0.947489</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>240495</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>232866</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>1.032761</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>244131</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>230269</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>1.060199</DistributionYr5Rt>
        <TotalDistributionRt>4.481032</TotalDistributionRt>
        <AverageDistributionRt>0.896206</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>294575</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>264000</AdjNetVlNoncharitableAssetsAmt>
        <NetInvestmentIncomePctAmt>0</NetInvestmentIncomePctAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>264000</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>129000</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>0</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>5</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>5</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>5</OverpaymentAmt>
        <AppliedToESTaxAmt>5</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <Section4955OrganizationTaxAmt>0</Section4955OrganizationTaxAmt>
        <Section4955ManagersTaxAmt>0</Section4955ManagersTaxAmt>
        <TaxReimbursedAmt>0</TaxReimbursedAmt>
        <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>
        <PersonsWithBooksName>
          <BusinessNameLine1>KIBEL FOUNDATION</BusinessNameLine1>
        </PersonsWithBooksName>
        <PhoneNum>2124815700</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1>300 EAST 34TH ST</AddressLine1>
          <City>New York</City>
          <State>NY</State>
          <ZIPCode>10016</ZIPCode>
        </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>HENRY KIBEL</PersonNm>
          <USAddress>
            <AddressLine1>200 EAST 65TH STREET</AddressLine1>
            <City>New York</City>
            <State>NY</State>
            <ZIPCode>10021</ZIPCode>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>N/A</Description1Txt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp />
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>299061</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>299061</TotalFMVOfUnusedAssetsAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>299061</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>4486</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>294575</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>14729</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>14729</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>0</TotalTaxAmt>
        <DistributableBeforeAdjAmt>14729</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>14729</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>14729</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>129000</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <CharitableAssetsAcquisPaidAmt>0</CharitableAssetsAcquisPaidAmt>
        <SetAsideSuitabilityTestAmt>0</SetAsideSuitabilityTestAmt>
        <SetAsideCashDistriTestAmt>0</SetAsideCashDistriTestAmt>
        <QualifyingDistributionsAmt>129000</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>129000</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>14729</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <PriorYear1Yr>2011</PriorYear1Yr>
        <PriorYear2Yr>2010</PriorYear2Yr>
        <PriorYear3Yr>2009</PriorYear3Yr>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr5Amt>232686</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>228886</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>191816</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>164392</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>145088</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>962868</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>129000</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <TreatedAsDistriFromCorpusAmt>129000</TreatedAsDistriFromCorpusAmt>
        <RemainingDistriFromCorpusAmt>0</RemainingDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>14729</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>14729</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>1077139</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>217957</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>859182</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>228886</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>191816</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>164392</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>145088</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>129000</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp />
      <SupplementaryInformationGrp>
        <ContributingManagerNm>HENRY KIBEL</ContributingManagerNm>
        <ShareholderManagerNm>NA</ShareholderManagerNm>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>MR HENRY KIBEL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1>300 EAST 34TH STREET</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10016</ZIPCode>
          </RecipientUSAddress>
          <RecipientPhoneNum>2124815700</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>THE ORGANIZATION THAT REQUESTS CONTRIBUTIONS SUBMITS A LETTER INDICATING THE ORGANIZATION'S ACTIVITIES AND INTENDED USE OF THE GIFT.</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>THE METROPOLITAN MUSEUM OF ART</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>1000 Fifth Avenue at 82nd Street</AddressLine1>
            <City>New York</City>
            <State>NY</State>
            <ZIPCode>10028</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>MUSEUM DONATION</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>HAVERFORD COLLEGE</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>370 Lancaster Avenue</AddressLine1>
            <City>Haverford</City>
            <State>PA</State>
            <ZIPCode>19041</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EDUCATION SUPPORT AND DONATION</GrantOrContributionPurposeTxt>
          <Amt>20000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>NYU MEDICAL CENTER</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>550 1st Avenue</AddressLine1>
            <City>New York</City>
            <State>NY</State>
            <ZIPCode>10016</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>HOSPITAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>20000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>PROJECT RENEWAL</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>200 Varick Street</AddressLine1>
            <City>New York</City>
            <State>NY</State>
            <ZIPCode>10014</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>LOW INCOME HOUSING ORGANIZATION</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>NAOMI BERRIE DIABETES CENTER</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>1150 St Micholas Avenue</AddressLine1>
            <City>New York</City>
            <State>NY</State>
            <ZIPCode>10032</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>MEDICAL RESEARCH DONATION</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>Children's Hospital of Philadelphia</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>south 34th street civic center bl</AddressLine1>
            <City>Philadelhia</City>
            <State>PA</State>
            <ZIPCode>19104</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>Exempt</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>HOSPITAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>30000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>University of Maryland</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>4100 Samuel Riggs IV Alumni Center</AddressLine1>
            <City>College Park</City>
            <State>MD</State>
            <ZIPCode>207421541</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>exempt</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EDUCATION DONATION</GrantOrContributionPurposeTxt>
          <Amt>12500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>JUVENILE DIABETES FOUNDATION</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>26 BROADWAY</AddressLine1>
            <AddressLine2>14TH FLOOR</AddressLine2>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10004</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>MEDICAL RESEARCH DONATION</GrantOrContributionPurposeTxt>
          <Amt>15000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>BIRCH WATHEN LENOX SCHOOL</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>210 EAST 77TH STREET</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10075</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>EDUCATION DONATION</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>LEARNING IS FOR TOMORROW INC</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>900 SOUTH EAST</AddressLine1>
            <City>BALTIMORE</City>
            <State>MD</State>
            <ZIPCode>21224</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>EDUCATIONAL ASSISTANCE</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>CHRISTOPHER AND DANA REEVE FOUNDATION</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>636 MORRIS TURNPIKE</AddressLine1>
            <AddressLine2>SUITE 3A</AddressLine2>
            <City>SHORT HILLS</City>
            <State>NJ</State>
            <ZIPCode>07078</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>PARALYSIS MEDICAL RESEARCH FOUNDATION</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>129000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp />
        <DivAndIntFromSecPartVIIGrp />
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncmPartVIIGrp />
        <GainSalesAstOthThanInvntryGrp />
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <SubtotalsIncmProducingActyGrp />
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>HENRY KIBEL</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1>200 EAST 65TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10021</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>200000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <DepreciationSchedule documentId="DepreciationSch" />
    <InvestmentsLandSchedule2 documentId="InvLandSch2" />
    <LandEtcSchedule2 documentId="LandEtcSch2" />
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>FILING FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>50</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>NY LAW JOURNAL</Desc>
        <RevenueAndExpensesPerBooksAmt>135</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
  </ReturnData>
</Return>