﻿<?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>2014-11-14T12:42:13-06:00</ReturnTs>
    <TaxPeriodEndDt>2013-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1>HW&amp;CO</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>23240 Chagrin Blvd Suite 700</AddressLine1>
        <City>Cleveland</City>
        <State>OH</State>
        <ZIPCode>441225450</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341471066</EIN>
      <BusinessName>
        <BusinessNameLine1>Avrum Katz Foundation</BusinessNameLine1>
      </BusinessName>
      <InCareOfNm>% MISSIA VASELANEY</InCareOfNm>
      <BusinessNameControlTxt>AVRU</BusinessNameControlTxt>
      <PhoneNum>2167063956</PhoneNum>
      <USAddress>
        <AddressLine1>200 Public Square</AddressLine1>
        <AddressLine2>Suite 3500</AddressLine2>
        <City>Cleveland</City>
        <State>OH</State>
        <ZIPCode>441142302</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Missia Vaselaney</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>2162412838</PhoneNum>
      <SignatureDt>2014-11-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Mary Eileen Vitale CPA</PreparerPersonNm>
      <PTIN>P00069066</PTIN>
      <PhoneNum>2162412838</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2015-12-30 17:16:21Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="13">
    <IRS990PF documentId="IRS990PF">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>2417201</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>0</ContriRcvdRevAndExpnssAmt>
        <DividendsRevAndExpnssAmt>68431</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>68431</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>54209</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>336833</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>54209</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSch2">218782</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>-8384</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>341422</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>114256</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>77142</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsNetInvstIncmAmt>77142</OthEmplSlrsWgsNetInvstIncmAmt>
        <PensionEmplBnftRevAndExpnssAmt>5063</PensionEmplBnftRevAndExpnssAmt>
        <PensionEmplBnftNetInvstIncmAmt>5063</PensionEmplBnftNetInvstIncmAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="LegalFeesSch">9602</LegalFeesRevAndExpnssAmt>
        <LegalFeesNetInvstIncmAmt>9602</LegalFeesNetInvstIncmAmt>
        <LegalFeesAdjNetIncmAmt>0</LegalFeesAdjNetIncmAmt>
        <LegalFeesDsbrsChrtblAmt>0</LegalFeesDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSch">6300</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>6300</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>0</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>0</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">6301</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>6301</TaxesNetInvstIncmAmt>
        <OccupancyRevAndExpnssAmt>3270</OccupancyRevAndExpnssAmt>
        <OccupancyNetInvstIncmAmt>3270</OccupancyNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSch">48517</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>48517</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>156195</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>156195</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>0</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>130000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>130000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>286195</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>156195</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>0</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>130000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>55227</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>15834</CashBOYAmt>
        <CashEOYAmt>87018</CashEOYAmt>
        <CashEOYFMVAmt>87018</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>87804</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>14037</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>14037</SavAndTempCashInvstEOYFMVAmt>
        <AcctRcvblAmt>200</AcctRcvblAmt>
        <AcctRcvblBOYAmt>200</AcctRcvblBOYAmt>
        <AcctRcvblEOYAmt>200</AcctRcvblEOYAmt>
        <AcctRcvblEOYFMVAmt>200</AcctRcvblEOYFMVAmt>
        <CorporateStockBOYAmt>1964238</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestCorpStockSch">2052038</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>2242530</CorporateStockEOYFMVAmt>
        <OtherInvestmentsBOYAmt>1098354</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvOtherSch2">1161803</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>73416</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>3166430</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>3315096</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>2417201</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <CapitalStockBOYAmt>3166430</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>3315096</CapitalStockEOYAmt>
        <RetainedEarningBOYAmt>0</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>0</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>3166430</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>3315096</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>3166430</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>3315096</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>3166430</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>55227</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSch">93451</OtherIncreasesAmt>
        <SubtotalAmt>3315108</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="OtherDecreasesSch">12</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>3315096</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>LONGTERM CAP GAINS--DETAIL ON FILE</PropertyDesc>
          <GrossSalesPriceAmt>326458</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>282624</CostOrOtherBasisAmt>
          <GainOrLossAmt>43834</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>43834</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DISTRIBUTIONS</PropertyDesc>
          <GrossSalesPriceAmt>10375</GrossSalesPriceAmt>
          <GainOrLossAmt>10375</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>10375</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>54209</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>185000</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>2183400</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>0.08473</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>184883</AdjustedQlfyDistriYr2Amt>
        <NetVlNoncharitableAssetsYr2Amt>2200846</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>0.084005</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>215000</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>3172310</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>0.067774</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>250000</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>3131659</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>0.07983</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>346880</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>4051641</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>0.085615</DistributionYr5Rt>
        <TotalDistributionRt>0.401954</TotalDistributionRt>
        <AverageDistributionRt>0.080391</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>2376821</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>191075</AdjNetVlNoncharitableAssetsAmt>
        <NetInvestmentIncomePctAmt>0</NetInvestmentIncomePctAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>191075</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>130000</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>0</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>200</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>200</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>200</OverpaymentAmt>
        <AppliedToESTaxAmt>200</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>
          <BusinessNameLine1>MISSIA VASELANEY</BusinessNameLine1>
        </PersonsWithBooksName>
        <PhoneNum>2167063956</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1>200 PUBLIC SQUARE SUITE 3500</AddressLine1>
          <City>cleveland</City>
          <State>OH</State>
          <ZIPCode>44114</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>
        <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>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>missia h vaselaney</PersonNm>
          <USAddress>
            <AddressLine1>200 Public Square</AddressLine1>
            <City>Cleveland</City>
            <State>OH</State>
            <ZIPCode>441142302</ZIPCode>
          </USAddress>
          <TitleTxt>president</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>kerry chelm</PersonNm>
          <USAddress>
            <AddressLine1>200 Public Square</AddressLine1>
            <City>Cleveland</City>
            <State>OH</State>
            <ZIPCode>441142302</ZIPCode>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>michael r donaldson</PersonNm>
          <USAddress>
            <AddressLine1>200 Public Square</AddressLine1>
            <City>Cleveland</City>
            <State>OH</State>
            <ZIPCode>441142302</ZIPCode>
          </USAddress>
          <TitleTxt>trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>mark r stornes</PersonNm>
          <USAddress>
            <AddressLine1>200 Public Square</AddressLine1>
            <City>Cleveland</City>
            <State>OH</State>
            <ZIPCode>441142302</ZIPCode>
          </USAddress>
          <TitleTxt>trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompensationHighestPaidEmplGrp>
          <PersonNm>SUSAN KUROWSKI</PersonNm>
          <USAddress>
            <AddressLine1>200 PUBLIC SQUARE SUITE 3500</AddressLine1>
            <City>CLEVELAND</City>
            <State>OH</State>
            <ZIPCode>441142302</ZIPCode>
          </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>2288369</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>124647</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>2413016</TotalFMVOfUnusedAssetsAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>2413016</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>36195</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>2376821</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>118841</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>118841</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>0</TotalTaxAmt>
        <DistributableBeforeAdjAmt>118841</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>118841</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>118841</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>130000</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <CharitableAssetsAcquisPaidAmt>0</CharitableAssetsAcquisPaidAmt>
        <SetAsideSuitabilityTestAmt>0</SetAsideSuitabilityTestAmt>
        <SetAsideCashDistriTestAmt>0</SetAsideCashDistriTestAmt>
        <QualifyingDistributionsAmt>130000</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>130000</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>118841</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <PriorYear1Yr>2011</PriorYear1Yr>
        <PriorYear2Yr>2010</PriorYear2Yr>
        <PriorYear3Yr>2009</PriorYear3Yr>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr5Amt>144298</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>99729</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>56384</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>75075</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>75830</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>451316</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>130000</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>118841</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>11159</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>462475</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>144298</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>318177</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>99729</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>56384</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>75075</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>75830</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>11159</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp />
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>PETS FOR THE ELDERLY FOUNDATION</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>c/o M VASELANEY TAFT 200 PUBLIC</AddressLine1>
            <AddressLine2>SUITE 3500</AddressLine2>
            <City>CLEVELAND</City>
            <State>OH</State>
            <ZIPCode>44114</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>RELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PROGRAM SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1>STARLIGHT FOUNDATION</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>PO BOX 970320</AddressLine1>
            <City>COCONUT CREEK</City>
            <State>FL</State>
            <ZIPCode>33097</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PROGRAM SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>80000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>130000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp />
        <DivAndIntFromSecPartVIIGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>68431</ExclusionAmt>
        </DivAndIntFromSecPartVIIGrp>
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncmPartVIIGrp />
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>54209</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <OtherRevenueDescribedGrp>
          <Desc>INCOME (LOSS) FROM PASS THROUGH INVESTMENTS</Desc>
          <ExclusionCd>16</ExclusionCd>
          <ExclusionAmt>218782</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>341422</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>341422</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>4</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>
            <BusinessNameLine1>PETS FOR THE ELDERLY</BusinessNameLine1>
          </OrganizationBusinessName>
          <OrganizationTypeDesc>501(C)(3)</OrganizationTypeDesc>
          <RelationshipDescriptionTxt>COMMON DIRECTORS</RelationshipDescriptionTxt>
        </RelationshipScheduleDetail>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSch">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING &amp; TAX PREPARATION</CategoryTxt>
        <Amt>6300</Amt>
        <NetInvestmentIncomeAmt>6300</NetInvestmentIncomeAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="DepreciationSch" />
    <InvestmentsCorpStockSchedule documentId="InvestCorpStockSch">
      <InvestmentsCorporateStockGrp>
        <StockNm>SANFORD BERNSTEIN INVESTMENTS</StockNm>
        <EOYBookValueAmt>2052038</EOYBookValueAmt>
        <EOYFMVAmt>2242530</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsLandSchedule2 documentId="InvLandSch2" />
    <InvestmentsOtherSchedule2 documentId="InvOtherSch2">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>LIMITED PARTNERSHIPS</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>1161803</BookValueAmt>
        <EOYFMVAmt>73416</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <LandEtcSchedule2 documentId="LandEtcSch2" />
    <LegalFeesSchedule documentId="LegalFeesSch">
      <LegalFeesGrp>
        <CategoryTxt>LEGAL FEES</CategoryTxt>
        <LegalFeesAmt>9602</LegalFeesAmt>
        <NetInvestmentIncomeAmt>9602</NetInvestmentIncomeAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherDecreasesSchedule documentId="OtherDecreasesSch">
      <OtherDecreasesDetail>
        <Description>FEDERAL INCOME TAX PENALTY</Description>
        <Amount>12</Amount>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>407</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>407</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INVESTMENT MANAGEMENT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>7900</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>7900</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TRUSTEE FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>40210</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>40210</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSch2">
      <OtherIncomeDetail>
        <Desc>covenant aggressive fund</Desc>
        <RevenueAndExpensesPerBooksAmt>74996</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-8384</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>phoenix lake partners</Desc>
        <RevenueAndExpensesPerBooksAmt>-62442</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>avrum katz 6th restatement of trust</Desc>
        <RevenueAndExpensesPerBooksAmt>206228</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherIncreasesSchedule documentId="OtherIncreasesSch">
      <OtherIncreasesDetail>
        <Description>UNREALIZED GAIN/(LOSS) ON INVESTMENTS</Description>
        <Amount>93451</Amount>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>PAYROLL TAXES</CategoryTxt>
        <Amt>5792</Amt>
        <NetInvestmentIncomeAmt>5792</NetInvestmentIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAXES</CategoryTxt>
        <Amt>509</Amt>
        <NetInvestmentIncomeAmt>509</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>