﻿<?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="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-11-07T12:27:53-06:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>ANCHIN BLOCK &amp; ANCHIN LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1375 BROADWAY</AddressLine1>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>100187001</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2012-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>542052963</EIN>
      <Name>
        <BusinessNameLine1>The Andrew M Heller Family Foundation</BusinessNameLine1>
      </Name>
      <InCareOfName>% ANDREW HELLER</InCareOfName>
      <NameControl>ANDR</NameControl>
      <Phone>7039178777</Phone>
      <USAddress>
        <AddressLine1>301 hendricks isle unit 10</AddressLine1>
        <AddressLine2>Suite</AddressLine2>
        <City>ft lauderdale</City>
        <State>FL</State>
        <ZIPCode>33301</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ANDREW M HELLER</Name>
      <Title>OFFICER</Title>
      <Phone>7039178777</Phone>
      <DateSigned>2013-11-15</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>GREGORY A WANK</Name>
      <Phone>2128403456</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="9">
    <IRS990PF documentId="IRS990PF">
      <ExemptPF>X</ExemptPF>
      <FMVAssetsEOY>324595</FMVAssetsEOY>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
        <ContriReceivedRevAndExpnss>50000</ContriReceivedRevAndExpnss>
        <InterestOnSavingsRevAndExpnss>48</InterestOnSavingsRevAndExpnss>
        <InterestOnSavingsNetInvstIncm>48</InterestOnSavingsNetInvstIncm>
        <InterestOnSavingsAdjNetIncm>0</InterestOnSavingsAdjNetIncm>
        <DividendsRevAndExpnss>23900</DividendsRevAndExpnss>
        <DividendsNetInvstIncm>23900</DividendsNetInvstIncm>
        <DividendsAdjNetIncm>0</DividendsAdjNetIncm>
        <TotalRevenueAndExpenses>73948</TotalRevenueAndExpenses>
        <TotalNetInvestmentIncome>23948</TotalNetInvestmentIncome>
        <TotalAdjustedNetIncome>0</TotalAdjustedNetIncome>
        <CompOfcrDirTrstRevAndExpnss>0</CompOfcrDirTrstRevAndExpnss>
        <AccountingFeesRevAndExpnss>2750</AccountingFeesRevAndExpnss>
        <AccountingFeesNetInvstIncm>1375</AccountingFeesNetInvstIncm>
        <AccountingFeesAdjNetIncm>0</AccountingFeesAdjNetIncm>
        <AccountingFeesDsbrsChrtblPrps>1375</AccountingFeesDsbrsChrtblPrps>
        <TaxesRevAndExpnss referenceDocumentId="TaxesSchedule">276</TaxesRevAndExpnss>
        <TaxesNetInvstIncm>276</TaxesNetInvstIncm>
        <TaxesAdjNetIncm>0</TaxesAdjNetIncm>
        <TaxesDsbrsChrtblPrps>0</TaxesDsbrsChrtblPrps>
        <TotOprExpensesRevAndExpnss>3026</TotOprExpensesRevAndExpnss>
        <TotOprExpensesNetInvstIncm>1651</TotOprExpensesNetInvstIncm>
        <TotOprExpensesAdjNetIncm>0</TotOprExpensesAdjNetIncm>
        <TotOprExpensesDsbrsChrtblPrps>1375</TotOprExpensesDsbrsChrtblPrps>
        <ContriGiftsPaidRevAndExpnss>54500</ContriGiftsPaidRevAndExpnss>
        <ContriGiftsPaidDsbrsChrtblPrps>54500</ContriGiftsPaidDsbrsChrtblPrps>
        <TotalExpensesRevAndExpnss>57526</TotalExpensesRevAndExpnss>
        <TotalExpensesNetInvstIncm>1651</TotalExpensesNetInvstIncm>
        <TotalExpensesAdjNetIncm>0</TotalExpensesAdjNetIncm>
        <TotalExpensesDsbrsChrtblPrps>55875</TotalExpensesDsbrsChrtblPrps>
        <ExcessOfRevenueOverExpenses>16422</ExcessOfRevenueOverExpenses>
        <NetInvestmentIncome>22297</NetInvestmentIncome>
        <AdjustedNetIncome>0</AdjustedNetIncome>
      </AnalysisOfRevenueAndExpenses>
      <BalanceSheets>
        <SavingsAndTempCashInvstBOY>78751</SavingsAndTempCashInvstBOY>
        <SavingsAndTempCashInvstEOY>36415</SavingsAndTempCashInvstEOY>
        <SavingsAndTempCashInvstEOYFMV>36415</SavingsAndTempCashInvstEOYFMV>
        <InvestmentsCorpStockBOY>325018</InvestmentsCorpStockBOY>
        <InvestmentsCorpStockEOY referenceDocumentId="InvestCorpStockSch">382776</InvestmentsCorpStockEOY>
        <InvestmentsCorpStockEOYFMV>288180</InvestmentsCorpStockEOYFMV>
        <TotalAssetsBOY>403769</TotalAssetsBOY>
        <TotalAssetsEOY>419191</TotalAssetsEOY>
        <TotalAssetsEOYFMV>324595</TotalAssetsEOYFMV>
        <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
        <OrgThatDoNotFollowSFAS117>X</OrgThatDoNotFollowSFAS117>
        <CapitalStockBOY>679751</CapitalStockBOY>
        <CapitalStockEOY>419191</CapitalStockEOY>
        <TotalNetAssetsBOY>679751</TotalNetAssetsBOY>
        <TotalNetAssetsEOY>419191</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>679751</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>419191</TotalLiabilitiesNetAssetsEOY>
      </BalanceSheets>
      <ChangesInNetAssetsFundBalances>
        <TotalNetAssetsFundBalancesBOY>679751</TotalNetAssetsFundBalancesBOY>
        <ExcessOfRevenueOverExpenses>16422</ExcessOfRevenueOverExpenses>
        <Subtotal>696173</Subtotal>
        <OtherDecreases referenceDocumentId="OtherDecreasesSch">276982</OtherDecreases>
        <TotalNetAssetsFundBalancesEOY>419191</TotalNetAssetsFundBalancesEOY>
      </ChangesInNetAssetsFundBalances>
      <CapitalGainsAndLosses />
      <QlfyUndSect4940eForReducedTax>
        <LiableFor4942Tax>false</LiableFor4942Tax>
        <QualifyingDistributionsYear1>74425</QualifyingDistributionsYear1>
        <NoncharitableAssetsYear1>537342</NoncharitableAssetsYear1>
        <DistributionRatioYear1>0.138506</DistributionRatioYear1>
        <QualifyingDistributionsYear2>556722</QualifyingDistributionsYear2>
        <NoncharitableAssetsYear2>581265</NoncharitableAssetsYear2>
        <DistributionRatioYear2>0.957777</DistributionRatioYear2>
        <QualifyingDistributionsYear3>410132</QualifyingDistributionsYear3>
        <NoncharitableAssetsYear3>489343</NoncharitableAssetsYear3>
        <DistributionRatioYear3>0.838128</DistributionRatioYear3>
        <QualifyingDistributionsYear4>26050</QualifyingDistributionsYear4>
        <NoncharitableAssetsYear4>129576</NoncharitableAssetsYear4>
        <DistributionRatioYear4>0.20104</DistributionRatioYear4>
        <QualifyingDistributionsYear5>131310</QualifyingDistributionsYear5>
        <NoncharitableAssetsYear5>1204160</NoncharitableAssetsYear5>
        <DistributionRatioYear5>0.109047</DistributionRatioYear5>
        <TotalDistributionRatio>2.244498</TotalDistributionRatio>
        <AverageDistributionRatio>0.4489</AverageDistributionRatio>
        <NetNoncharitableAssets>526604</NetNoncharitableAssets>
        <AdjustedNoncharitableAssets>236393</AdjustedNoncharitableAssets>
        <OnePercentNetInvestmentIncome>223</OnePercentNetInvestmentIncome>
        <AdjNonchrtblAssetsAndOnePct>236616</AdjNonchrtblAssetsAndOnePct>
        <QualifyingDistributions>55875</QualifyingDistributions>
      </QlfyUndSect4940eForReducedTax>
      <ExciseTaxBasedOnInvestmentIncm>
        <InvestmentIncomeExciseTax>446</InvestmentIncomeExciseTax>
        <Subtotal>446</Subtotal>
        <TaxBasedOnInvestmentIncome>446</TaxBasedOnInvestmentIncome>
        <EstTaxPaymentsAndOverpayment>0</EstTaxPaymentsAndOverpayment>
        <TotalCreditsAndPayments>0</TotalCreditsAndPayments>
        <TaxDue>446</TaxDue>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
        <ActivitiesNotPrevReported>false</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>false</UnrelatedBusIncomeOver1000>
        <TerminationEtc>false</TerminationEtc>
        <RequirementsOfSect508e>false</RequirementsOfSect508e>
        <AtLeast5000InAssets>true</AtLeast5000InAssets>
        <StatesFiledWith>VA</StatesFiledWith>
        <Form990PFFiledWithAG>true</Form990PFFiledWithAG>
        <PrivateOperatingFoundation>false</PrivateOperatingFoundation>
        <NewSubstantialContributors referenceDocumentId="SubsContributorsSch">false</NewSubstantialContributors>
        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>N/A</WebsiteAddress>
        <BooksInCareOfBusinessName>
          <BusinessNameLine1>ANDREW HELLER</BusinessNameLine1>
        </BooksInCareOfBusinessName>
        <BooksInCareOfUSAddress>
          <AddressLine1>301 HENDRICKS ISLE UNIT 10</AddressLine1>
          <City>ft lauderdale</City>
          <State>FL</State>
          <ZIPCode>33301</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>false</ForeignBank>
      </StatementsRegardingActivities>
      <StatementsRegardingActy4720>
        <SaleOrExchangeWithDsqflyPerson>false</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <UncorrectedPriorActs>false</UncorrectedPriorActs>
        <UndistributedIncomePriorYears>false</UndistributedIncomePriorYears>
        <UndistrIncome4942a2NotApplied>false</UndistrIncome4942a2NotApplied>
        <BusinessHoldings>false</BusinessHoldings>
        <JeopardyInvestments>false</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
        <NoncharitablePurpose>false</NoncharitablePurpose>
        <RcvFundsToPayPrsnlBnftContract>false</RcvFundsToPayPrsnlBnftContract>
        <PayPremiumsPrsnlBnftContract>false</PayPremiumsPrsnlBnftContract>
        <ProhibitedTaxShelterTransactn>false</ProhibitedTaxShelterTransactn>
      </StatementsRegardingActy4720>
      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>ANDREW M HELLER</PersonName>
          <USAddress>
            <AddressLine1>301 hendricks isle unit 10</AddressLine1>
            <City>ft lauderdale</City>
            <State>FL</State>
            <ZIPCode>33301</ZIPCode>
          </USAddress>
          <Title>0</Title>
          <AvgHoursPerWkDevotedToPosition>4.0</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <TotNumberOfOthEmplPaidOver50k>0</TotNumberOfOthEmplPaidOver50k>
        <TotNumberOfCntrctPaidOver50k>0</TotNumberOfCntrctPaidOver50k>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <SummaryOfDirectCharitableActy>
        <Description1>N/A</Description1>
      </SummaryOfDirectCharitableActy>
      <SumOfProgramRelatedInvestments />
      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>494015</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>40608</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>534623</TotalFMVOfUnusedAssets>
        <AcquisitionIndebtedness>0</AcquisitionIndebtedness>
        <AdjTotalFMVOfUnusedAssets>534623</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>8019</CashDeemedCharitable>
        <NetNoncharitableAssets>526604</NetNoncharitableAssets>
        <MinimumInvestmentReturn>26330</MinimumInvestmentReturn>
      </MinimumInvestmentReturn>
      <DistributableAmount>
        <MinimumInvestmentReturn>26330</MinimumInvestmentReturn>
        <TaxBasedOnInvestmentIncome>446</TaxBasedOnInvestmentIncome>
        <TotalTax>446</TotalTax>
        <DistributableAmountBeforeAdj>25884</DistributableAmountBeforeAdj>
        <DistributableAmountBeforeDed>25884</DistributableAmountBeforeDed>
        <DistributableAmountAsAdjusted>25884</DistributableAmountAsAdjusted>
      </DistributableAmount>
      <QualifyingDistributions>
        <ExpensesAndContributions>55875</ExpensesAndContributions>
        <ProgramRelatedInvestmentsTotal>0</ProgramRelatedInvestmentsTotal>
        <AmountsPaidAcqCharitableAssets>0</AmountsPaidAcqCharitableAssets>
        <AmountsSetAsideSuitabilityTest>0</AmountsSetAsideSuitabilityTest>
        <AmountsSetAsideCashDistriTest>0</AmountsSetAsideCashDistriTest>
        <QualifyingDistributions>55875</QualifyingDistributions>
        <AdjQualifyingDistributions>55875</AdjQualifyingDistributions>
      </QualifyingDistributions>
      <UndistributedIncome>
        <DistributableAmountAsAdjusted>25884</DistributableAmountAsAdjusted>
        <UndistributedIncomePriorYear>0</UndistributedIncomePriorYear>
        <PriorYear1>2010</PriorYear1>
        <PriorYear2>2009</PriorYear2>
        <PriorYear3>2008</PriorYear3>
        <ExcessDistriCarryoverYear5>133815</ExcessDistriCarryoverYear5>
        <ExcessDistriCarryoverYear4>26050</ExcessDistriCarryoverYear4>
        <ExcessDistriCarryoverYear3>650821</ExcessDistriCarryoverYear3>
        <ExcessDistriCarryoverYear2>527989</ExcessDistriCarryoverYear2>
        <ExcessDistriCarryoverYear1>47834</ExcessDistriCarryoverYear1>
        <TotalExcessDistriCarryover>1386509</TotalExcessDistriCarryover>
        <QualifyingDistributions>55875</QualifyingDistributions>
        <AppliedToYear1>0</AppliedToYear1>
        <AppliedToCurrentYear>25884</AppliedToCurrentYear>
        <RemainingDistriFromCorpus>29991</RemainingDistriFromCorpus>
        <TotalCorpus>1416500</TotalCorpus>
        <TaxableAmount2>0</TaxableAmount2>
        <UndistributedIncomeCY>0</UndistributedIncomeCY>
        <ExcessDistriCyovFromYear5>133815</ExcessDistriCyovFromYear5>
        <ExcessDistriCyovToNextYear>1282685</ExcessDistriCyovToNextYear>
        <ExcessFromYear4>26050</ExcessFromYear4>
        <ExcessFromYear3>650821</ExcessFromYear3>
        <ExcessFromYear2>527989</ExcessFromYear2>
        <ExcessFromYear1>47834</ExcessFromYear1>
        <ExcessFromCurrentYear>29991</ExcessFromCurrentYear>
      </UndistributedIncome>
      <PrivateOperatingFoundations />
      <SupplementaryInformation>
        <ContributingManager>ANDREW HELLER</ContributingManager>
        <OnlyContributesToPreselected>X</OnlyContributesToPreselected>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>UNIVERSITY OF PENNSYLVANIA</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>3451 WALNUT STREET</AddressLine1>
            <City>PHILADELPHIA</City>
            <State>PA</State>
            <ZIPCode>191046205</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>EDUCATION</PurposeOfGrantOrContribution>
          <Amount>25000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>SIENA FOUNDATION</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>7000 ORKNEY PARKWAY</AddressLine1>
            <City>BETHESDA</City>
            <State>MD</State>
            <ZIPCode>20817</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
          <Amount>2500</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>CAPITAL CITY BALL INC</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>2621 GARFIELD ST NW</AddressLine1>
            <City>WASHINGTON</City>
            <State>DC</State>
            <ZIPCode>20008</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>private foundation</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL FUND</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>WESLEYAN UNIVERSITY</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>318 HIGH STREET</AddressLine1>
            <City>MIDDLETOWN</City>
            <State>CT</State>
            <ZIPCode>06459</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>EDUCATION</PurposeOfGrantOrContribution>
          <Amount>25000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>KENYA EDUCATION FUND</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>360 EAST 72ND STREET SUITE 3405</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10021</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>EDUCATION</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>54500</TotGrantOrContriPaidDuringYear>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <FeesContractsFromGovtAgencies />
        <MembershipDuesAndAssessments />
        <IntOnSavingsAndTempCashInvst>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>48</ExclusionAmount>
        </IntOnSavingsAndTempCashInvst>
        <DividendsAndIntFromSecPartVII>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>23900</ExclusionAmount>
        </DividendsAndIntFromSecPartVII>
        <NetRentalIncmReDebtFincdProp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncmPersonalProperty />
        <OtherInvestmentIncomePartVII />
        <GainSalesAssetsOthThanInvntry />
        <NetIncomeLossFromSpecialEvents />
        <GrossProfitLossSalesOfInvntry />
        <SubtotalsPartXVIA>
          <ExclusionAmount>23948</ExclusionAmount>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>23948</TotalPartXVIA>
      </AnalysisIncomeProducingActy>
      <TrnsfrTrRlnWithNoncharitableEO>
        <TrnsfrOfCashToNoncharitableEO>false</TrnsfrOfCashToNoncharitableEO>
        <TrnsfrOthAssetsNoncharitableEO>false</TrnsfrOthAssetsNoncharitableEO>
        <SalesOrExchangesOfAssets>false</SalesOrExchangesOfAssets>
        <PurchaseAssetsNoncharitableEO>false</PurchaseAssetsNoncharitableEO>
        <RentalOfFacilitiesEtc>false</RentalOfFacilitiesEtc>
        <ReimbursementArrangements>false</ReimbursementArrangements>
        <LoansOrLoanGuarantees>false</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>false</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>false</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>false</RelationshipsNoncharitableEOs>
      </TrnsfrTrRlnWithNoncharitableEO>
    </IRS990PF>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <Organization501c3ExemptPF>X</Organization501c3ExemptPF>
      <GeneralRule>X</GeneralRule>
      <ContributorInfo>
        <ContributorNumber>1</ContributorNumber>
        <ContributorNameIndividual>ANDREW HELLER</ContributorNameIndividual>
        <ContributorAddressUS>
          <AddressLine1>301 HENDRICKS ISLE UNIT 10</AddressLine1>
          <City>FT LAUDERDALE</City>
          <State>FL</State>
          <ZIPCode>33301</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>50000</AggregateContributions>
        <PersonContributionType>X</PersonContributionType>
      </ContributorInfo>
    </IRS990ScheduleB>
    <DepreciationSchedule documentId="DepreciationSch" />
    <InvestmentsCorpStockSchedule documentId="InvestCorpStockSch">
      <InvestmentsCorpStock>
        <NameOfStock>AMERICAN CAP AGY CORP COM</NameOfStock>
        <EOYBookValue>108576</EOYBookValue>
        <EOYFMV>92040</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>ANNALY CAPITAL MGMT INC COM</NameOfStock>
        <EOYBookValue>33228</EOYBookValue>
        <EOYFMV>25140</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>MEDGENICS INC.</NameOfStock>
        <EOYBookValue>240972</EOYBookValue>
        <EOYFMV>171000</EOYFMV>
      </InvestmentsCorpStock>
    </InvestmentsCorpStockSchedule>
    <LandEtcSchedule2 documentId="LandEtcSch2" />
    <OtherDecreasesSchedule documentId="OtherDecreasesSch">
      <OtherDecreases>
        <Description>UNREALIZED LOSS</Description>
        <Amount>276982</Amount>
      </OtherDecreases>
    </OtherDecreasesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSch2">
      <OtherIncome>
        <Description>INCOME THROUGH PARTNERSHIP INVESTMENT</Description>
      </OtherIncome>
      <OtherIncome>
        <Description>EAGLE ROCK ENERGY PARTNERS LP 68-0629883</Description>
      </OtherIncome>
    </OtherIncomeSchedule2>
    <SubstantialContributorsSch documentId="SubsContributorsSch">
      <SubstantialContributor>
        <PersonName>ANDREW HELLER</PersonName>
        <USAddress>
          <AddressLine1>301 HENDRICKS ISLE UNIT 10</AddressLine1>
          <City>FT LAUDERDALE</City>
          <State>FL</State>
          <ZIPCode>33301</ZIPCode>
        </USAddress>
      </SubstantialContributor>
    </SubstantialContributorsSch>
    <TaxesSchedule documentId="TaxesSchedule">
      <Taxes>
        <Category>FEDERAL EXCISE TAX</Category>
        <Amount>276</Amount>
        <NetInvestmentIncome>276</NetInvestmentIncome>
        <AdjustedNetIncome>0</AdjustedNetIncome>
        <DisbursementsCharitablePrps>0</DisbursementsCharitablePrps>
      </Taxes>
    </TaxesSchedule>
  </ReturnData>
</Return>