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            <AddressLine1>5915 BEACON STREET</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15217</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>ANNUAL DUES</PurposeOfGrantOrContribution>
          <Amount>1764</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>CONGREGATION POALE ZEDECK</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>6318 PHILLIPS AVENUE</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15217</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>2011 DUES</PurposeOfGrantOrContribution>
          <Amount>1100</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>CYSTIC FIBROSIS FOUNDATION</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>10801 PEAR TREE LANE</AddressLine1>
            <City>ST LOUIS</City>
            <State>MO</State>
            <ZIPCode>63074</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>250</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>ENTREPRENEURING YOUTH</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>307 4TH AVE SUITE 500</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15222</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>250</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>HILLEL JEWISH UNIVERSITY CENTER OF PITTSBURGH</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>4607 FORBES AVENUE</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15213</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>2500</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>JEWISH ASSOCIATION ON AGING</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>200 JHF DRIVE</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15217</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 509(A)(2)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>EIGHTY OVER EIGHTY EVENT</PurposeOfGrantOrContribution>
          <Amount>500</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>JEWISH COMMUNITY CENTER (ST LOUIS)</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>2 MILLSTONE CAMPUS DRIVE</AddressLine1>
            <City>ST LOUIS</City>
            <State>MO</State>
            <ZIPCode>63146</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 509(A)(2)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>700</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>JEWISH COMMUNITY CENTER OF GREATER PITTSBURGH</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>5738 FORBES AVENUE</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15217</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 509(A)(2)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>JEWISH COMMUNITY RELATIONS COUNCIL</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>12 NORTH 12TH STREET STE 480</AddressLine1>
            <City>MINNEAPOLIS</City>
            <State>MN</State>
            <ZIPCode>55403</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>9TH ANNUAL EVENT</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>JEWISH FEDERATION OF GREATER PITTSBURGH</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>234 MCKEE PLACE</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15213</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>JAPAN RELIEF FUND</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>JUVENILE DIABETES RESEARCH FOUNDATION (JDRF) - ROCHESTER NY CHAPTER</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>1200-A SCOTTSVILLE ROAD</AddressLine1>
            <City>ROCHESTER</City>
            <State>NY</State>
            <ZIPCode>14624</ZIPCode>
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          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>180</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>JUVENILE DIABETES RESEARCH FOUNDATION (JDRF)</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>960 PENN AVENUE</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15222</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>250</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>LEUKEMIA &amp; LYMPHOMA SOCIETY</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>333 EAST CARSON STREET</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15219</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>100</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>MELITZ AMERICA</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>5708 PARK HEIGHTS AVE</AddressLine1>
            <City>BALTIMORE</City>
            <State>MD</State>
            <ZIPCode>21215</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>250</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>NATIONAL MS SOCIETY</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>1501 REEDSDALE STREET</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15233</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>1094</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>NATIONAL MS SOCIETY</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>1501 REEDSDALE STREET</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15233</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>1800</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>PITTSBURGH CULTURAL TRUST</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>803 LIBERTY AVENUE</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15222</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>2010 CIRCLES MEMBERSHIP PLEDGE</PurposeOfGrantOrContribution>
          <Amount>2500</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>PITTSBURGH MIDDLE EAST INSTITUTE</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>2640 ONE MELLON CTR 500 GRANT ST</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15219</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>250</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>RODEF SHALOM</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>4905 FIFTH AVENUE</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15213</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>RABBI BISNO FOR GIVATI ARMY UNIT ISRAEL</PurposeOfGrantOrContribution>
          <Amount>4250</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>SID JACOBSON JEWISH COMMUNITY CTR</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>300 FOREST DRIVE</AddressLine1>
            <City>EAST HILLS</City>
            <State>NY</State>
            <ZIPCode>11548</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SPONSOR LAURIANE PINTO - LOUISIANA RELIEF TRIP</PurposeOfGrantOrContribution>
          <Amount>36</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>SQUIRREL HILL MEALS ON WHEELS</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>5505 FORBES AVENUE</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15217</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>250</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>STUDENT ATHLETE ACADEMY</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>912 41ST STREET</AddressLine1>
            <City>OAKLAND</City>
            <State>CA</State>
            <ZIPCode>94608</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>THE FRIENDSHIP CIRCLE</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>5872 NORTHUMBERLAND STREET</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15217</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>TO SUPPORT THE FRIENDS ALL AROUND PROJECT</PurposeOfGrantOrContribution>
          <Amount>3600</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>TREE OF LIFE</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>5898 WILKINS AVENUE</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15217</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>ANNUAL DUES</PurposeOfGrantOrContribution>
          <Amount>1635</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>WINCHESTER THURSTON</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>555 MOREWOOD AVENUE</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15213</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>2010-2011 W-T FUND</PurposeOfGrantOrContribution>
          <Amount>12500</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>YESHIVA SCHOOLS</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>2100 WIGHTMAN STREET</AddressLine1>
            <City>PITTSBURGH</City>
            <State>PA</State>
            <ZIPCode>15217</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3), 170(B)(1)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL SUPPORT</PurposeOfGrantOrContribution>
          <Amount>3600</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>50389</TotGrantOrContriPaidDuringYear>
        <TotGrantOrContriApprovedFuture>0</TotGrantOrContriApprovedFuture>
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      <AnalysisIncomeProducingActy>
        <DividendsAndIntFromSecPartVII>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>21897</ExclusionAmount>
        </DividendsAndIntFromSecPartVII>
        <GainSalesAssetsOthThanInvntry>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>2065</ExclusionAmount>
        </GainSalesAssetsOthThanInvntry>
        <OtherRevenueDescribed>
          <Description>IRS REFUND</Description>
          <RelatedOrExemptFunctionIncome>47</RelatedOrExemptFunctionIncome>
        </OtherRevenueDescribed>
        <SubtotalsPartXVIA>
          <UnrelatedBusinessIncomeAmount>0</UnrelatedBusinessIncomeAmount>
          <ExclusionAmount>23962</ExclusionAmount>
          <RelatedOrExemptFunctionIncome>47</RelatedOrExemptFunctionIncome>
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        <TotalPartXVIA>24009</TotalPartXVIA>
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      <RlnOfActyToAccomOfExemptPrps>
        <RlnOfActyToAccomOfExemptPrps>
          <LineNumber>11A</LineNumber>
          <RelationshipStatement>REFUND WAS USED TO FURTHER THE FOUNDATION'S EXEMPT PURPOSE.</RelationshipStatement>
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      </RlnOfActyToAccomOfExemptPrps>
      <TrnsfrTrRlnWithNoncharitableEO>
        <TrnsfrOfCashToNoncharitableEO>0</TrnsfrOfCashToNoncharitableEO>
        <TrnsfrOthAssetsNoncharitableEO>0</TrnsfrOthAssetsNoncharitableEO>
        <SalesOrExchangesOfAssets>0</SalesOrExchangesOfAssets>
        <PurchaseAssetsNoncharitableEO>0</PurchaseAssetsNoncharitableEO>
        <RentalOfFacilitiesEtc>0</RentalOfFacilitiesEtc>
        <ReimbursementArrangements>0</ReimbursementArrangements>
        <LoansOrLoanGuarantees>0</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>0</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>0</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>0</RelationshipsNoncharitableEOs>
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    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFees>
        <Category>ACCOUNTING FEES</Category>
        <Amount>7773</Amount>
        <NetInvestmentIncome>0</NetInvestmentIncome>
        <DisbursementsCharitablePrps>0</DisbursementsCharitablePrps>
      </AccountingFees>
    </AccountingFeesSchedule>
    <AppliedToPriorYearElection documentId="RetDoc12000100081">
      <Election>PURSUANT TO IRC SECTION 4942(H)(2) AND REG 53.4942(A)-3(D)(2), THE ABOVE REFERENCED FOUNDATION HEREBY ELECTS TO TREAT CURRENT YEAR DISTRIBUTIONS IN EXCESS OF THE IMMEDIATELY PRECEDING TAX YEAR'S UNDISTRIBUTED INCOME AS BEING MADE OUT OF THE FOLLOWING: TAX YEAR AMOUNT 2007 $1,547 2008 $26,979_________________________________ _____________OFFICER SIGNATURE DATE</Election>
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      <InvestmentsCorpStock>
        <NameOfStock>J M SMUCKER CO NEW</NameOfStock>
        <EOYBookValue>71</EOYBookValue>
        <EOYFMV>235</EOYFMV>
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      <InvestmentsCorpStock>
        <NameOfStock>GLIMCHER REALTY</NameOfStock>
        <EOYBookValue>46210</EOYBookValue>
        <EOYFMV>249990</EOYFMV>
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    </InvestmentsCorpStockSchedule>
    <OtherAssetsSchedule documentId="RetDoc2046600001">
      <OtherAssets>
        <Description>INSTITUTIONAL DIVERSIFIED ARBITRAGE STRATEGIES</Description>
        <BOYBookValue>774671</BOYBookValue>
        <EOYBookValue>751736</EOYBookValue>
        <EOYFMV>805421</EOYFMV>
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    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpenses>
        <Description>BANK FEES</Description>
        <RevenueAndExpensesPerBooks>64</RevenueAndExpensesPerBooks>
        <NetInvestmentIncome>64</NetInvestmentIncome>
        <DisbursementsCharitablePrps>0</DisbursementsCharitablePrps>
      </OtherExpenses>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc2001500001">
      <OtherIncome>
        <Description>IRS REFUND</Description>
        <RevenueAndExpensesPerBooks>47</RevenueAndExpensesPerBooks>
        <AdjustedNetIncome>47</AdjustedNetIncome>
      </OtherIncome>
    </OtherIncomeSchedule2>
    <TaxesSchedule documentId="RetDoc2002500001">
      <Taxes>
        <Category>TAXES PAID</Category>
        <Amount>1035</Amount>
        <NetInvestmentIncome>0</NetInvestmentIncome>
        <DisbursementsCharitablePrps>0</DisbursementsCharitablePrps>
      </Taxes>
    </TaxesSchedule>
  </ReturnData>
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