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            <AddressLine1>123 UNION AVENUE</AddressLine1>
            <City>FRAMINGHAM</City>
            <State>MA</State>
            <ZIPCode>017028291</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>EDUCATION AND THE ARTS</PurposeOfGrantOrContribution>
          <Amount>21000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>ECO-ACTION INC</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>511 N FERNCREEK AVE</AddressLine1>
            <City>ORLANDO</City>
            <State>FL</State>
            <ZIPCode>32803</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>ENVIRONMENTAL PROTECTION</PurposeOfGrantOrContribution>
          <Amount>5000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>FRIENDS OF IDF</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>350 FIFTH AVENUE 2011</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10118</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SUPPORT RELIGIOUS FREEDOM</PurposeOfGrantOrContribution>
          <Amount>200000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>FUNDACION SAVE A SATOINC</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>PO BOX 190068</AddressLine1>
            <City>SAN JUAN</City>
            <State>PR</State>
            <ZIPCode>00919</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>ANIMAL WELFARE</PurposeOfGrantOrContribution>
          <Amount>2000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>GOODNOW LIBRARY</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>21 CONCORD ROAD</AddressLine1>
            <City>SUDBURY</City>
            <State>MA</State>
            <ZIPCode>01776</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>EDUCATION</PurposeOfGrantOrContribution>
          <Amount>2000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>GREATER MIAMI JEWISH FEDERATION</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>4200 BISCAYNE BLVD</AddressLine1>
            <City>MIAMI</City>
            <State>FL</State>
            <ZIPCode>33137</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>EDUCATION</PurposeOfGrantOrContribution>
          <Amount>5000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>GREENWOOD HOUSE HOME FOR</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>53 WALTER ST</AddressLine1>
            <City>W TRENTON</City>
            <State>NJ</State>
            <ZIPCode>08628</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>HEALTH</PurposeOfGrantOrContribution>
          <Amount>7000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>INDIAN RIVER INSTITUTE FOR CR ARTS</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>1125 N DIXIE FWY</AddressLine1>
            <City>SMYRNA BEACH</City>
            <State>FL</State>
            <ZIPCode>32168</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SUPPORT FOR ARTS</PurposeOfGrantOrContribution>
          <Amount>25000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>KEY CLUBHOUSE OF S FLORIDA</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>260 NE 17 TERRACE STE 202</AddressLine1>
            <City>MIAMI</City>
            <State>FL</State>
            <ZIPCode>33132</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>EDUCATION AND SUPPORT</PurposeOfGrantOrContribution>
          <Amount>5000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>MASS VEST-A-DOG INC</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>P O BOX 48</AddressLine1>
            <City>WALPOLE</City>
            <State>MA</State>
            <ZIPCode>02081</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>ANIMAL WELFARE</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>MASS SOCIETY FOR PREVENT</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>99 SUMMER STREET</AddressLine1>
            <City>BOSTON</City>
            <State>MA</State>
            <ZIPCode>02110</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>FIGHT CRUELTY TOWARD CHILDREN</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>MERRIMACK REPERTORY THEATRE</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>PO BOX 228</AddressLine1>
            <City>LOWELL</City>
            <State>MA</State>
            <ZIPCode>01852</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SUPPORT FOR ARTS</PurposeOfGrantOrContribution>
          <Amount>20000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>NATL EDUCATION FOR ASSIST</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>P O BOX 213</AddressLine1>
            <City>WEST BOYLSTON</City>
            <State>MA</State>
            <ZIPCode>01583</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>ASSIST DISABLED PERSONS</PurposeOfGrantOrContribution>
          <Amount>2000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>NEW ENGLAND WILDFLOWER</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>300 MASS AV</AddressLine1>
            <City>BOSTON</City>
            <State>MA</State>
            <ZIPCode>02115</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>NATURE'S PRESERVATION</PurposeOfGrantOrContribution>
          <Amount>60000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>PENN DENTAL SCHOOL</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>240 SOUTH 40 STREET</AddressLine1>
            <City>PHILADELPHIA</City>
            <State>PA</State>
            <ZIPCode>191046030</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>HEALTH AND EDUCATION</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>PROJECT VOTE SMART</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>1 COMMON GROUND</AddressLine1>
            <City>PHILIPSBURG</City>
            <State>MT</State>
            <ZIPCode>59858</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>EDUCATION</PurposeOfGrantOrContribution>
          <Amount>25000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>SAVE A DOG INC</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>604 BOSTON PARK ROAD</AddressLine1>
            <City>SUDBURY</City>
            <State>MA</State>
            <ZIPCode>01776</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>ANIMAL WELFARE</PurposeOfGrantOrContribution>
          <Amount>14000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>SOMERSET HILLS LEARN INSTITUTE</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>1810 BURNT MILLS ROAD</AddressLine1>
            <City>BEDMINSTER</City>
            <State>NJ</State>
            <ZIPCode>07921</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SCIENCE BASED PROGRAM FOR AUTISM</PurposeOfGrantOrContribution>
          <Amount>5000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>SUDBURY VALLEY TRUSTEES INC</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>18 WOLBACH ROAD</AddressLine1>
            <City>SUDBURY</City>
            <State>MA</State>
            <ZIPCode>01776</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>ENVIRONMENTAL PROTECTION</PurposeOfGrantOrContribution>
          <Amount>5000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>TAKE STOCK IN CHILDREN</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>300 NE 2ND AVENUE</AddressLine1>
            <City>MIAMI</City>
            <State>FL</State>
            <ZIPCode>33132</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>FIGHT CRUELTY TOWARD CHILDREN</PurposeOfGrantOrContribution>
          <Amount>10000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>THE BUDDY DOG HUMANE SOCIETY</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>PO BOX 296</AddressLine1>
            <City>SUDBURY</City>
            <State>MA</State>
            <ZIPCode>01776</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SUPPORT ANIMAL RIGHTS</PurposeOfGrantOrContribution>
          <Amount>2000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>THE HUMANE SOCIETY OF THE US</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>2100 L STREET NW</AddressLine1>
            <City>WASHINGTON</City>
            <State>DC</State>
            <ZIPCode>20037</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SUPPORT ANIMAL RIGHTS</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>THEATRE FOR A NEW AUDIENCE</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>154 CHRISTOPHER STREET</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10014</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SUPPORT FOR ARTS</PurposeOfGrantOrContribution>
          <Amount>55000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>UNIVERS OF ILLINOIS COLL OF DENTIST</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>801 SOUTH PAULINA STREET</AddressLine1>
            <City>CHICAGO</City>
            <State>IL</State>
            <ZIPCode>60612</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>EDUCATION</PurposeOfGrantOrContribution>
          <Amount>5000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>WDCS INC</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>7 NELSON STREET</AddressLine1>
            <City>PLYMOUTH</City>
            <State>MA</State>
            <ZIPCode>02360</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>PROTECTION OF WHALES &amp; DOLPHINS</PurposeOfGrantOrContribution>
          <Amount>30000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>WLRN</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>172 NE 15 ST</AddressLine1>
            <City>MIAMI</City>
            <State>FL</State>
            <ZIPCode>33132</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>PUBLIC RADIO &amp; TV</PurposeOfGrantOrContribution>
          <Amount>20000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>WPBT CHANNEL 2</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>P O BOX 610002</AddressLine1>
            <City>MIAMI</City>
            <State>FL</State>
            <ZIPCode>332610002</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>PUBLIC RADIO &amp; TV</PurposeOfGrantOrContribution>
          <Amount>10000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>FROM K1 ENERGY TRANSFER EQUITY</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>801 E SONTERRA BLVD 400</AddressLine1>
            <City>SAN ANTONIO</City>
            <State>TX</State>
            <ZIPCode>78258</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>VARIOUS</PurposeOfGrantOrContribution>
          <Amount>27</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>FROM K1 SPECTRA ENERGY PTNRS</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>5400 WESTHEIMER CT</AddressLine1>
            <City>HOUSTON</City>
            <State>TX</State>
            <ZIPCode>77056</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>VARIOUS</PurposeOfGrantOrContribution>
          <Amount>4</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>644031</TotGrantOrContriPaidDuringYear>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <DividendsAndIntFromSecPartVII>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>162058</ExclusionAmount>
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        <OtherInvestmentIncomePartVII>
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        <GainSalesAssetsOthThanInvntry>
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          <ExclusionAmount>-18574</ExclusionAmount>
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        <OtherRevenueDescribed>
          <Description>FOREIGN CURR LOSSES - CANAD</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>-747</ExclusionAmount>
        </OtherRevenueDescribed>
        <OtherRevenueDescribed>
          <Description>EL PASO PIPELINE LP</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>31766</ExclusionAmount>
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        <OtherRevenueDescribed>
          <Description>ENERGY TRANSFER EQUITY LP</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>-38105</ExclusionAmount>
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        <OtherRevenueDescribed>
          <Description>KINDER MORGAN ENERGY PART L</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>-92888</ExclusionAmount>
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        <OtherRevenueDescribed>
          <Description>PLAINS ALL AMERICAN PIPELIN</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>21226</ExclusionAmount>
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        <OtherRevenueDescribed>
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          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>29176</ExclusionAmount>
        </OtherRevenueDescribed>
        <OtherRevenueDescribed>
          <Description>SPECTRA ENERGY PARTNERS LP</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>-6638</ExclusionAmount>
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        <OtherRevenueDescribed>
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          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>-11549</ExclusionAmount>
        </OtherRevenueDescribed>
        <OtherRevenueDescribed>
          <Description>ENTERPRISE PRODUCTS PARTNER</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>-46652</ExclusionAmount>
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        <OtherRevenueDescribed>
          <Description>GENESIS ENERGY LP</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>-7514</ExclusionAmount>
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        <OtherRevenueDescribed>
          <Description>SEC 1231 LOSS FROM EL PASO</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>-5508</ExclusionAmount>
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        <OtherRevenueDescribed>
          <Description>SEC 1231 LOSS FROM ENERGY T</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>-214</ExclusionAmount>
        </OtherRevenueDescribed>
        <OtherRevenueDescribed>
          <Description>SEC 1231 GAIN FROM KINDER M</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>5617</ExclusionAmount>
        </OtherRevenueDescribed>
        <OtherRevenueDescribed>
          <Description>SEC 1231 GAIN FROM PLAINS A</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>12</ExclusionAmount>
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        <OtherRevenueDescribed>
          <Description>SEC 1231 GAIN FROM SPECTRA</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>13</ExclusionAmount>
        </OtherRevenueDescribed>
        <OtherRevenueDescribed>
          <Description>SEC 1231 LOSS FROM ENTERPRI</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>-1310</ExclusionAmount>
        </OtherRevenueDescribed>
        <OtherRevenueDescribed>
          <Description>SEC 1231 LOSS FROM GENESIS</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>-98</ExclusionAmount>
        </OtherRevenueDescribed>
        <OtherRevenueDescribed>
          <Description>OTHER LOSS FROM TEEKAY LNG</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>-1647</ExclusionAmount>
        </OtherRevenueDescribed>
        <OtherRevenueDescribed>
          <Description>OTHER LOSS FROM PLAINS ALL</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>-545</ExclusionAmount>
        </OtherRevenueDescribed>
        <OtherRevenueDescribed>
          <Description>INTANG DR COSTS FR KINDER M</Description>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>-14173</ExclusionAmount>
        </OtherRevenueDescribed>
        <SubtotalsPartXVIA>
          <ExclusionAmount>9789</ExclusionAmount>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>9789</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>
    <AccountingFeesSchedule documentId="RetDoc2">
      <AccountingFees>
        <Category>ACCOUNTING FEES</Category>
        <Amount>7449</Amount>
        <NetInvestmentIncome>3725</NetInvestmentIncome>
        <DisbursementsCharitablePrps>3724</DisbursementsCharitablePrps>
      </AccountingFees>
    </AccountingFeesSchedule>
    <CompensationExplanation documentId="RetDoc3">
      <Compensation>
        <PersonName>ROBERT LITOWITZ</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>DONNA LITOWITZ</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>BUDD LITOWITZ</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>SUSAN LITOWITZ</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>ARTHUR LITOWITZ</PersonName>
      </Compensation>
    </CompensationExplanation>
    <InvestmentsCorpStockSchedule documentId="RetDoc4">
      <InvestmentsCorpStock>
        <NameOfStock>COLUMBIA CASH RESERVE</NameOfStock>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>FIDELITY TAX FREE MONEY MARKET</NameOfStock>
        <EOYBookValue>609335</EOYBookValue>
        <EOYFMV>609335</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>PMC COMMERCIAL TRUST</NameOfStock>
        <EOYBookValue>361291</EOYBookValue>
        <EOYFMV>361291</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>PENGROWTH ENERGY CORP</NameOfStock>
        <EOYBookValue>173950</EOYBookValue>
        <EOYFMV>173950</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>PENN WEST PETROLEUM LTD</NameOfStock>
        <EOYBookValue>260640</EOYBookValue>
        <EOYFMV>260640</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>MARATHON OIL CORP</NameOfStock>
        <EOYBookValue>514781</EOYBookValue>
        <EOYFMV>514781</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>MARATHON PETROLEUM CORP</NameOfStock>
        <EOYBookValue>528885</EOYBookValue>
        <EOYFMV>528885</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>WESTERNZAGROS RES LTD COM ISIN</NameOfStock>
        <EOYBookValue>218940</EOYBookValue>
        <EOYFMV>218940</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>WINDSTREAM CORP</NameOfStock>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>ALTAGAS LTD COM</NameOfStock>
        <EOYBookValue>168575</EOYBookValue>
        <EOYFMV>168575</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>ATLANTIC POWER CORP</NameOfStock>
        <EOYBookValue>102870</EOYBookValue>
        <EOYFMV>102870</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>CANADIAN DOLLAR INVESTMENT</NameOfStock>
        <EOYBookValue>13812</EOYBookValue>
        <EOYFMV>13812</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>ENERPLUS RESOURCES</NameOfStock>
        <EOYBookValue>12960</EOYBookValue>
        <EOYFMV>12960</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>NEW FLYER INDUSTRIES INC</NameOfStock>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>PEYTO EXPLORATION &amp; DEVELOP CORP</NameOfStock>
        <EOYBookValue>23089</EOYBookValue>
        <EOYFMV>23089</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>VERMILLION ENERGY INC</NameOfStock>
        <EOYBookValue>208778</EOYBookValue>
        <EOYFMV>208778</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>DATA GROUP INC</NameOfStock>
        <EOYBookValue>30883</EOYBookValue>
        <EOYFMV>30883</EOYFMV>
      </InvestmentsCorpStock>
      <InvestmentsCorpStock>
        <NameOfStock>NAVIOS MARITIME PARTNERS</NameOfStock>
        <EOYBookValue>122800</EOYBookValue>
        <EOYFMV>122800</EOYFMV>
      </InvestmentsCorpStock>
    </InvestmentsCorpStockSchedule>
    <InvestmentsOtherSchedule2 documentId="RetDoc5">
      <InvestmentsOther>
        <CategoryOrItem>EL PASO PIPELINE LP</CategoryOrItem>
        <ListedAtCostOrFMV>FMV</ListedAtCostOrFMV>
        <BookValue>1220010</BookValue>
        <EOYFMV>1220010</EOYFMV>
      </InvestmentsOther>
      <InvestmentsOther>
        <CategoryOrItem>ENERGY TRANSFER EQUITY LP</CategoryOrItem>
        <ListedAtCostOrFMV>FMV</ListedAtCostOrFMV>
        <BookValue>1273440</BookValue>
        <EOYFMV>1273440</EOYFMV>
      </InvestmentsOther>
      <InvestmentsOther>
        <CategoryOrItem>KINDER MORGAN ENERGY PARTNERS LP</CategoryOrItem>
        <ListedAtCostOrFMV>FMV</ListedAtCostOrFMV>
        <BookValue>1914960</BookValue>
        <EOYFMV>1914960</EOYFMV>
      </InvestmentsOther>
      <InvestmentsOther>
        <CategoryOrItem>PLAINS ALL AMERICAN PIPEKINE LP</CategoryOrItem>
        <ListedAtCostOrFMV>FMV</ListedAtCostOrFMV>
        <BookValue>1719120</BookValue>
        <EOYFMV>1719120</EOYFMV>
      </InvestmentsOther>
      <InvestmentsOther>
        <CategoryOrItem>MAGELLAN MIDSTREAM HOLDINGS LP</CategoryOrItem>
        <ListedAtCostOrFMV>FMV</ListedAtCostOrFMV>
        <BookValue>1986740</BookValue>
        <EOYFMV>1986740</EOYFMV>
      </InvestmentsOther>
      <InvestmentsOther>
        <CategoryOrItem>SPECTRA ENERGY PARTNERS LP</CategoryOrItem>
        <ListedAtCostOrFMV>FMV</ListedAtCostOrFMV>
        <BookValue>936900</BookValue>
        <EOYFMV>936900</EOYFMV>
      </InvestmentsOther>
      <InvestmentsOther>
        <CategoryOrItem>TEEKAY LNG PARTNERS LP</CategoryOrItem>
        <ListedAtCostOrFMV>FMV</ListedAtCostOrFMV>
        <BookValue>1057840</BookValue>
        <EOYFMV>1057840</EOYFMV>
      </InvestmentsOther>
      <InvestmentsOther>
        <CategoryOrItem>ENTERPRISE PRODUCTS PARTNERS LP</CategoryOrItem>
        <ListedAtCostOrFMV>FMV</ListedAtCostOrFMV>
        <BookValue>1001600</BookValue>
        <EOYFMV>1001600</EOYFMV>
      </InvestmentsOther>
      <InvestmentsOther>
        <CategoryOrItem>GENESIS ENERGY LP</CategoryOrItem>
        <ListedAtCostOrFMV>FMV</ListedAtCostOrFMV>
        <BookValue>214320</BookValue>
        <EOYFMV>214320</EOYFMV>
      </InvestmentsOther>
      <InvestmentsOther>
        <CategoryOrItem>NAVIOS MARITIME PARTNERS LP</CategoryOrItem>
        <ListedAtCostOrFMV>FMV</ListedAtCostOrFMV>
      </InvestmentsOther>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="RetDoc6">
      <OtherExpenses>
        <Description>EXPENSES</Description>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DUES AND SUBSCRIPTIONS</Description>
        <RevenueAndExpensesPerBooks>695</RevenueAndExpensesPerBooks>
        <NetInvestmentIncome>348</NetInvestmentIncome>
        <DisbursementsCharitablePrps>347</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>NONDEDUCTIBLE EXP FROM K-1'S</Description>
        <RevenueAndExpensesPerBooks>1794</RevenueAndExpensesPerBooks>
      </OtherExpenses>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc8">
      <OtherIncome>
        <Description>OTHER PORTF INCOME TEEKAY</Description>
        <RevenueAndExpensesPerBooks>6083</RevenueAndExpensesPerBooks>
        <NetInvestmentIncome>6083</NetInvestmentIncome>
      </OtherIncome>
      <OtherIncome>
        <Description>FOREIGN CURR LOSSES - CANADA</Description>
        <RevenueAndExpensesPerBooks>-747</RevenueAndExpensesPerBooks>
        <NetInvestmentIncome>-747</NetInvestmentIncome>
      </OtherIncome>
      <OtherIncome>
        <Description>EL PASO PIPELINE LP</Description>
        <RevenueAndExpensesPerBooks>31766</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>ENERGY TRANSFER EQUITY LP</Description>
        <RevenueAndExpensesPerBooks>-38105</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>KINDER MORGAN ENERGY PART LP</Description>
        <RevenueAndExpensesPerBooks>-92888</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>PLAINS ALL AMERICAN PIPELINE</Description>
        <RevenueAndExpensesPerBooks>21226</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>MAGELLAN MIDSTREAM PARTNERS,</Description>
        <RevenueAndExpensesPerBooks>29176</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>SPECTRA ENERGY PARTNERS LP</Description>
        <RevenueAndExpensesPerBooks>-6638</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>TEEKAY LNG PARTNERS LP</Description>
        <RevenueAndExpensesPerBooks>-11549</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>ENTERPRISE PRODUCTS PARTNERS</Description>
        <RevenueAndExpensesPerBooks>-46652</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>GENESIS ENERGY LP</Description>
        <RevenueAndExpensesPerBooks>-7514</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>SEC 1231 LOSS FROM EL PASO</Description>
        <RevenueAndExpensesPerBooks>-5508</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>SEC 1231 LOSS FROM ENERGY TRA</Description>
        <RevenueAndExpensesPerBooks>-214</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>SEC 1231 GAIN FROM KINDER MOR</Description>
        <RevenueAndExpensesPerBooks>5617</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>SEC 1231 GAIN FROM PLAINS ALL</Description>
        <RevenueAndExpensesPerBooks>12</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>SEC 1231 GAIN FROM SPECTRA EN</Description>
        <RevenueAndExpensesPerBooks>13</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>SEC 1231 LOSS FROM ENTERPRISE</Description>
        <RevenueAndExpensesPerBooks>-1310</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>SEC 1231 LOSS FROM GENESIS EN</Description>
        <RevenueAndExpensesPerBooks>-98</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>OTHER LOSS FROM TEEKAY LNG</Description>
        <RevenueAndExpensesPerBooks>-1647</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>OTHER LOSS FROM PLAINS ALL AM</Description>
        <RevenueAndExpensesPerBooks>-545</RevenueAndExpensesPerBooks>
      </OtherIncome>
      <OtherIncome>
        <Description>INTANG DR COSTS FR KINDER MOR</Description>
        <RevenueAndExpensesPerBooks>-14173</RevenueAndExpensesPerBooks>
      </OtherIncome>
    </OtherIncomeSchedule2>
    <OtherIncreasesSchedule documentId="RetDoc7">
      <OtherIncreases>
        <Description>ADJUSTMENT TO MARKET VALUE REQUIRED BY FASB 124</Description>
        <Amount>1792988</Amount>
      </OtherIncreases>
    </OtherIncreasesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc9">
      <OtherProfessionalFees>
        <Category>OTHER PROFESSIONAL FEES</Category>
        <Amount>38273</Amount>
        <NetInvestmentIncome>38273</NetInvestmentIncome>
      </OtherProfessionalFees>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc10">
      <Taxes>
        <Category>FOREIGN TAX</Category>
        <Amount>7364</Amount>
        <NetInvestmentIncome>7364</NetInvestmentIncome>
      </Taxes>
      <Taxes>
        <Category>EXCISE TAX - 2012</Category>
        <Amount>923</Amount>
      </Taxes>
      <Taxes>
        <Category>LICENSES</Category>
        <Amount>61</Amount>
        <NetInvestmentIncome>61</NetInvestmentIncome>
      </Taxes>
    </TaxesSchedule>
  </ReturnData>
</Return>