2013-11-15T09:44:23-06:00 2012-12-31 ERNST & YOUNG US LLP 5 TIMES SQUARE NEW YORK NY 10036 990PF 2012-01-01 200911399 Jay and Kelly Sugarman Foundation c/o Jay Sugarman % JAY SUGARMAN JAYA 2129309400 1114 Avenue of the Americas Suite New York NY 10036 Jay Sugarman 2013-11-14 Donald Eagle 2127733000 2012 2016-02-25 16:41:14Z X 2280119 X 0 X 55 55 32062 32062 125995 829922 125995 4046 162158 158112 40000 40000 25241 25241 4347 301 180 30 150 69768 25572 40150 598222 598222 667990 25572 638372 -505832 132540 1123 9340 9340 194193 254417 254417 1514028 939755 2016362 1709344 1203512 2280119 0 X 1709344 1203512 1709344 1203512 1709344 1203512 1709344 -505832 1203512 1203512 SEE ATTACHED 829922 703927 125995 125995 125995 false 312158 2877801 0.108471 604719 2836079 0.213224 1279043 2978356 0.429446 1304306 5832986 0.223609 1257230 10125006 0.124171 1.098921 0.219784 2487680 546752 1325 548077 638372 X 1325 1325 1325 4046 4046 2721 2721 false false false false false false false true true DE false false false false false true N/A JAY SUGARMAN 2129309400 1114 AVENUE OF THE AMERICAS NEW YORK NY 10036 false false false false true false false false false false false false false false false false false false false false false JAY SUGARMAN 1114 Avenue of the Americas New York NY 10036 5.0 0 0 0 KELLY SUGARMAN 1114 Avenue of the Americas New York NY 10036 5.0 0 0 0 WENDY FORSHAY 1114 Avenue of the Americas New York NY 10036 10.0 40000 0 0 NONE 2299964 225599 0 2525563 0 2525563 37883 2487680 124384 124384 1325 1325 123059 123059 123059 638372 0 0 0 0 638372 1325 637047 123059 0 2010 2009 2008 781170 1013997 1105111 463173 312158 3675609 638372 0 123059 515313 4190922 0 0 781170 3409752 1013997 1105111 463173 312158 515313 JAY SUGARMAN KELLY SUGARMAN X SEE SCHEDULE ATTACHED see stmt attached see stmt attached NY 10036 SEE SCHEDULE ATTACHED 598222 598222 14 55 14 32062 18 125995 EXCISE TAX REFUND 4046 162158 162158 false false false false false false false false false false SEE US TRUST SCHEDULE ATTACHED 939755 1979687 4,500 SHS I-STAR FINANCIAL 0 36675 FILING FEE 150 150 INVESTMENT FEE 30 30 EXCISE TAX REFUND 4046 ASSET MGMT FEES/BANK FEES 25241 25241 FOREIGN TAXES 301 301 FEDERAL EXCISE TAX 4046 0