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          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL</PurposeOfGrantOrContribution>
          <Amount>15500</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>EZRAT ISRAEL</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>806 EASTERN PARKWAY</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>112133511</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL</PurposeOfGrantOrContribution>
          <Amount>5000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>AMERICAN JEWISH</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>15600 MULHOLLAND DRIVE</AddressLine1>
            <City>BEL AIR</City>
            <State>CA</State>
            <ZIPCode>90077</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL</PurposeOfGrantOrContribution>
          <Amount>3000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>JEWISH JUMPSTART ATTENTION ZIEGLER SCHOOL OF RABBINIC STUDIES</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>1801 AVENUE OF THE STARS SUITE 210</AddressLine1>
            <City>LOS ANGELES</City>
            <State>CA</State>
            <ZIPCode>900675904</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL</PurposeOfGrantOrContribution>
          <Amount>25000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>MISCELLANEOUS CHARITIES</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>VARIOUS</AddressLine1>
            <City>LOS ANGELES</City>
            <State>CA</State>
            <ZIPCode>90061</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL</PurposeOfGrantOrContribution>
          <Amount>375</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>141725</TotGrantOrContriPaidDuringYear>
        <TotGrantOrContriApprovedFuture>0</TotGrantOrContriApprovedFuture>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <DividendsAndIntFromSecPartVII>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>35460</ExclusionAmount>
        </DividendsAndIntFromSecPartVII>
        <GainSalesAssetsOthThanInvntry>
          <ExclusionCode>18</ExclusionCode>
          <ExclusionAmount>82656</ExclusionAmount>
        </GainSalesAssetsOthThanInvntry>
        <SubtotalsPartXVIA>
          <UnrelatedBusinessIncomeAmount>0</UnrelatedBusinessIncomeAmount>
          <ExclusionAmount>118116</ExclusionAmount>
          <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>118116</TotalPartXVIA>
      </AnalysisIncomeProducingActy>
      <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>
      </TrnsfrTrRlnWithNoncharitableEO>
    </IRS990PF>
    <InvestmentsOtherSchedule2 documentId="RetDoc2018100001">
      <InvestmentsOther>
        <CategoryOrItem>STEEL PARTNERS HOLDINGS, L.P.</CategoryOrItem>
        <ListedAtCostOrFMV>FMV</ListedAtCostOrFMV>
        <BookValue>1318258</BookValue>
        <EOYFMV>1318258</EOYFMV>
      </InvestmentsOther>
      <InvestmentsOther>
        <CategoryOrItem>INVESTMENT IN PARTNERSHIP</CategoryOrItem>
        <ListedAtCostOrFMV>AT COST</ListedAtCostOrFMV>
        <BookValue>6889</BookValue>
        <EOYFMV>6889</EOYFMV>
      </InvestmentsOther>
    </InvestmentsOtherSchedule2>
    <OtherDecreasesSchedule documentId="RetDoc2049800001">
      <OtherDecreases>
        <Description>UNREALIZED DECREASE IN SECURITIES VALUE FROM STEEL PARTNERS HOLDINGS, L.P.</Description>
        <Amount>156336</Amount>
      </OtherDecreases>
      <OtherDecreases>
        <Description>NON-DEDUCTIBLE TAX AND PENALTIES</Description>
        <Amount>3652</Amount>
      </OtherDecreases>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpenses>
        <Description>FORM K-1: STEEL PARTNERS HOLDINGS, L.P.</Description>
        <RevenueAndExpensesPerBooks>111875</RevenueAndExpensesPerBooks>
        <NetInvestmentIncome>111875</NetInvestmentIncome>
        <DisbursementsCharitablePrps>0</DisbursementsCharitablePrps>
      </OtherExpenses>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="RetDoc2049700001">
      <OtherIncreases>
        <Description>GAAP PRIOR PERIOD ADJUSTMENT</Description>
        <Amount>6889</Amount>
      </OtherIncreases>
      <OtherIncreases>
        <Description>GAAP PRIOR PERIOD ADJUSTMENT</Description>
        <Amount>79836</Amount>
      </OtherIncreases>
    </OtherIncreasesSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc2065700001">
      <OtherLiabilities>
        <Description>OTHER LIABILITIES</Description>
        <BOYBookValue>1357</BOYBookValue>
        <EOYBookValue>1357</EOYBookValue>
      </OtherLiabilities>
    </OtherLiabilitiesSchedule>
    <SubstantialContributorsSch documentId="RetDoc2089200001">
      <SubstantialContributor>
        <PersonName>NEAL ELLEN CASTLEMAN</PersonName>
        <USAddress>
          <AddressLine1>12831 SO FIGUEROA ST</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90061</ZIPCode>
        </USAddress>
      </SubstantialContributor>
      <SubstantialContributor>
        <PersonName>BRIAN GAMBERG</PersonName>
        <USAddress>
          <AddressLine1>12831 SO FIGUEROA ST</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90061</ZIPCode>
        </USAddress>
      </SubstantialContributor>
    </SubstantialContributorsSch>
    <TaxesSchedule documentId="RetDoc2002500001">
      <Taxes>
        <Category>FRANCHISE TAX BOARD</Category>
        <Amount>648</Amount>
        <NetInvestmentIncome>0</NetInvestmentIncome>
        <DisbursementsCharitablePrps>0</DisbursementsCharitablePrps>
      </Taxes>
      <Taxes>
        <Category>FROM STEEL PARTNERS HOLDINGS, L.P. K-1</Category>
        <Amount>122</Amount>
        <NetInvestmentIncome>122</NetInvestmentIncome>
        <DisbursementsCharitablePrps>0</DisbursementsCharitablePrps>
      </Taxes>
      <Taxes>
        <Category>ATTORNEY GENERAL - FEE</Category>
        <Amount>25</Amount>
        <NetInvestmentIncome>0</NetInvestmentIncome>
        <DisbursementsCharitablePrps>0</DisbursementsCharitablePrps>
      </Taxes>
    </TaxesSchedule>
  </ReturnData>
</Return>