<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2021v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-02-09T13:40:33-06:00</ReturnTs>
    <TaxPeriodEndDt>2022-11-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>112774468</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SHENKER ZACARESE &amp; MARKS LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>53 NORTH PARK AVE</AddressLine1Txt>
        <CityNm>ROCKVILLE CENTRE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11570</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-12-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>136129449</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE CHARLES COHN FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CHAR</BusinessNameControlTxt>
      <PhoneNum>5167633100</PhoneNum>
      <USAddress>
        <AddressLine1Txt>CO MARC S COHN 53 N PARK AVE 51</AddressLine1Txt>
        <CityNm>ROCKVILLE CENTRE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11570</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARC S COHN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5167633100</PhoneNum>
      <SignatureDt>2023-02-07</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MARC</PersonFirstNm>
        <PersonLastNm>COHN</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>LOUIS ZACARESE</PreparerPersonNm>
      <PTIN>P00451421</PTIN>
      <PhoneNum>5165367100</PhoneNum>
      <PreparationDt>2023-02-06</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2021</TaxYr>
    <BuildTS>2023-03-07 01:45:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="12">
    <IRS990PF documentId="RetDoc1235000001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>7762272</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>189</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>189</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>210514</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>210514</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>-59555</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>1188154</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>151148</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>210703</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>0</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>0</CompOfcrDirTrstDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002200001">4940</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>0</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>4940</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002300001">4500</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>0</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>4500</OtherProfFeesDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc2002500001">7540</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>0</TaxesNetInvstIncmAmt>
        <TaxesDsbrsChrtblAmt>7540</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="RetDoc2203000001">1138</DeprecAndDpltnRevAndExpnssAmt>
        <DeprecAndDpltnNetInvstIncmAmt>0</DeprecAndDpltnNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc2003200001">2239</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>0</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>2239</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>20357</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>19219</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>348000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>348000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>368357</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>367219</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-217209</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>210703</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>19111</CashBOYAmt>
        <CashEOYAmt>46891</CashEOYAmt>
        <CashEOYFMVAmt>46891</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>230213</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>211099</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>211099</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>1941022</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc2018900001">1920358</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>1920358</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>5161472</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt referenceDocumentId="RetDoc2044400001">4174450</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>4174450</CorporateBondsEOYFMVAmt>
        <OtherInvestmentsBOYAmt>249779</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="RetDoc2018100001">227286</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>227286</OtherInvestmentsEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>604025</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>15458</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>589705</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="RetDoc2059000001">588567</LandEOYAmt>
        <LandEOYFMVAmt>1135836</LandEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc2046600001">50209</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc2046600001">46352</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc2046600001">46352</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>8241511</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>7215003</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>7762272</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>8241511</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>7215003</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>8241511</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>7215003</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>8241511</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>7215003</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>8241511</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-217209</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt>0</OtherIncreasesAmt>
        <SubtotalAmt>8024302</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="RetDoc2049800001">809299</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>7215003</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CISCO SYSTEMS 3.5% 6/15/25</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2017-04-03</AcquiredDt>
          <SoldDt>2022-03-14</SoldDt>
          <GrossSalesPriceAmt>127478</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>132431</CostOrOtherBasisAmt>
          <GainOrLossAmt>-4953</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-4953</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>INTEL CORP 3.7% 7/29/25</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2017-11-08</AcquiredDt>
          <SoldDt>2022-03-16</SoldDt>
          <GrossSalesPriceAmt>102349</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>107487</CostOrOtherBasisAmt>
          <GainOrLossAmt>-5138</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-5138</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>INTEL CORP 4% 12/15/32</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2017-12-20</AcquiredDt>
          <SoldDt>2022-12-22</SoldDt>
          <GrossSalesPriceAmt>115912</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>111769</CostOrOtherBasisAmt>
          <GainOrLossAmt>4143</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>4143</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>JOHN HANCOCK 5.6% 10/15/27</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2013-03-01</AcquiredDt>
          <SoldDt>2022-06-21</SoldDt>
          <GrossSalesPriceAmt>104280</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>121280</CostOrOtherBasisAmt>
          <GainOrLossAmt>-17000</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-17000</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>MICROSOFT CORP 3.5% 2/12/35</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2016-04-01</AcquiredDt>
          <SoldDt>2022-11-29</SoldDt>
          <GrossSalesPriceAmt>137473</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>152482</CostOrOtherBasisAmt>
          <GainOrLossAmt>-15009</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-15009</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>MICROSOFT CORP 3.5% 2/12/35</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2016-05-02</AcquiredDt>
          <SoldDt>2022-11-29</SoldDt>
          <GrossSalesPriceAmt>45824</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>50956</CostOrOtherBasisAmt>
          <GainOrLossAmt>-5132</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-5132</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>PFIZER 3% 12/15/26</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2017-06-01</AcquiredDt>
          <SoldDt>2022-05-02</SoldDt>
          <GrossSalesPriceAmt>96918</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>102086</CostOrOtherBasisAmt>
          <GainOrLossAmt>-5168</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-5168</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>PFIZER 3% 12/15/26</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2017-11-27</AcquiredDt>
          <SoldDt>2022-05-02</SoldDt>
          <GrossSalesPriceAmt>96918</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>102771</CostOrOtherBasisAmt>
          <GainOrLossAmt>-5853</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-5853</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>PFIZER 4% 12/15/36</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2018-05-08</AcquiredDt>
          <SoldDt>2022-08-22</SoldDt>
          <GrossSalesPriceAmt>96697</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>101899</CostOrOtherBasisAmt>
          <GainOrLossAmt>-5202</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-5202</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>VISA 3.15% 12/14/25</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2018-01-02</AcquiredDt>
          <SoldDt>2022-12-02</SoldDt>
          <GrossSalesPriceAmt>105722</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>103739</CostOrOtherBasisAmt>
          <GainOrLossAmt>1983</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1983</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>VISA INC 3.15% 12/14/25</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2016-09-19</AcquiredDt>
          <SoldDt>2022-12-02</SoldDt>
          <GrossSalesPriceAmt>158583</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>160809</CostOrOtherBasisAmt>
          <GainOrLossAmt>-2226</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-2226</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>-59555</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>2929</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>2929</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>2929</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>3000</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <ExtsnRequestIncomeTaxPaidAmt>0</ExtsnRequestIncomeTaxPaidAmt>
        <BackupWithholdingWithheldAmt>0</BackupWithholdingWithheldAmt>
        <TotalPaymentsAndCreditsAmt>3000</TotalPaymentsAndCreditsAmt>
        <EsPenaltyAmt>0</EsPenaltyAmt>
        <OverpaymentAmt>71</OverpaymentAmt>
        <AppliedToESTaxAmt>71</AppliedToESTaxAmt>
        <RefundAmt>0</RefundAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>0</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>0</MoreThan100SpentInd>
        <Form1120POLFiledInd>0</Form1120POLFiledInd>
        <Section4955OrganizationTaxAmt>0</Section4955OrganizationTaxAmt>
        <Section4955ManagersTaxAmt>0</Section4955ManagersTaxAmt>
        <TaxReimbursedAmt>0</TaxReimbursedAmt>
        <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>0</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>1</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>1</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>1</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>0</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>0</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>THE FOUNDATION</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>5167633100</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>C/O MARC S COHN 53 N PARK AVE 51</AddressLine1Txt>
          <CityNm>ROCKVILLE CENTRE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11570</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>0</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>0</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>0</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>0</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>0</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>0</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>0</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>0</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>0</UndistributedIncomePYInd>
        <BusinessHoldingsInd>0</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>0</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>0</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>0</InfluenceLegislationInd>
        <InfluenceElectionInd>0</InfluenceElectionInd>
        <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>0</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MARC S COHN</PersonNm>
          <USAddress>
            <AddressLine1Txt>53 NORTH PARK AVENUE - SUITE 51</AddressLine1Txt>
            <CityNm>ROCKVILLE CENTRE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11570</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ELLEN MENSCHER</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O MARC S COHN 53 NORTH PARK</AddressLine1Txt>
            <AddressLine2Txt>AVENUE - SUITE 51</AddressLine2Txt>
            <CityNm>ROCKVILLE CENTRE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11570</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DANIEL COHN</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O MARC S COHN 53 NORTH PARK</AddressLine1Txt>
            <AddressLine2Txt>AVENUE - SUITE 51</AddressLine2Txt>
            <CityNm>ROCKVILLE CENTRE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11570</ZIPCd>
          </USAddress>
          <TitleTxt>VP &amp; TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <TotalAmt>0</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>6363257</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>229900</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>45343</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>6638500</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>6638500</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>99578</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>6538922</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>326946</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>326946</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>2929</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>2929</TotalTaxAmt>
        <DistributableBeforeAdjAmt>324017</DistributableBeforeAdjAmt>
        <RecoveriesQualfiedDistriAmt>0</RecoveriesQualfiedDistriAmt>
        <DistributableBeforeDedAmt>324017</DistributableBeforeDedAmt>
        <DeductionFromDistributableAmt>0</DeductionFromDistributableAmt>
        <DistributableAsAdjustedAmt>324017</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>367219</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>367219</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>324017</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>362177</UndistributedIncomePYAmt>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <TotalExcessDistributionCyovAmt>0</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>367219</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>362177</AppliedToYear1Amt>
        <AppliedToPriorYearsAmt>0</AppliedToPriorYearsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>5042</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>0</RemainingDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>0</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>0</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>0</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>0</PriorYearDeficiencyOrTaxAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>318975</UndistributedIncomeCYAmt>
        <CorpusDistri170b1EOr4942g3Amt>0</CorpusDistri170b1EOr4942g3Amt>
        <ExcessDistriCyovFromYr5Amt>0</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>0</ExcessDistriCyovToNextYrAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>MARC S COHN</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>GREATER LONG ISLAND RUNNING CLUB</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>101 DUPONT ST</AddressLine1Txt>
            <CityNm>PLAINVIEW</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11803</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ATHLETIC</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>JCC ON THE PALISADES</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>411 E CLINTON AVE</AddressLine1Txt>
            <CityNm>TENAFLY</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07670</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>JEWISH EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>JEWISH FEDERATION OF NORTHERN NJ</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>50 EISENHOWER DRIVE</AddressLine1Txt>
            <CityNm>PARAMUS</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07652</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>JEWISH EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>LONG ISLAND CRISIS CENTER</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2740 MARTIN AVE</AddressLine1Txt>
            <CityNm>BELLMORE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11710</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CRISIS INTERVENTION, COUNSELING AND INFORMATION</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MUSEUM AT ELDRIDGE STREET</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>12 ELDRIGE STREET</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10002</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CULTURAL</GrantOrContributionPurposeTxt>
          <Amt>100000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ST JUDE'S CHILDRENS HOSPITAL</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>262 DANNY THOMAS PLACE MS512</AddressLine1Txt>
            <CityNm>MEMPHIS</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>38105</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>MEDICAL RESEARCH</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>TRANQUILITY CAMP INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>170 TRANQUILITY ROAD</AddressLine1Txt>
            <CityNm>EARLTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12058</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>YOUTH EDUCATION AND ATHLETICS;LISTTOTAL 58397</GrantOrContributionPurposeTxt>
          <Amt>105000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ENGLEWOOD HOSPITAL MEDICAL CENTER</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>350 ENGLE ST</AddressLine1Txt>
            <CityNm>ENGLEWOOD</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07631</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>MEDICAL RESEARCH</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>TEMPLE EMANUEL OF CLOSTER</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>180 PIERMONT RD</AddressLine1Txt>
            <CityNm>CLOSTER</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07624</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>JEWISH EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>20000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>348000</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>08</ExclusionCd>
          <ExclusionAmt>189</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>210514</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>-59555</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>0</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>151148</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>0</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>151148</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>0</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>0</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>0</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>0</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>0</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>0</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>4940</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>4940</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc2203000001">
      <DepreciationPropertyGrp>
        <PropertyDesc>BUILDING</PropertyDesc>
        <AcquiredDt>2009-05-01</AcquiredDt>
        <CostOrOtherBasisAmt>31294</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>14320</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>27.500000000000</LifeRt>
        <CurrentYearExpenseAmt>1138</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND - SUGAR AND SPICE LLC</PropertyDesc>
        <CostOrOtherBasisAmt>154200</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND - SANDP LLC</PropertyDesc>
        <CostOrOtherBasisAmt>418531</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <InvestmentsCorpBondsSchedule documentId="RetDoc2044400001">
      <InvestmentsCorporateBondsGrp>
        <BondNm>65000 AMAZON.COM 0.048</BondNm>
        <EOYBookValueAmt>66173</EOYBookValueAmt>
        <EOYFMVAmt>66173</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 AMAZON.COM 0.03875</BondNm>
        <EOYBookValueAmt>90083</EOYBookValueAmt>
        <EOYFMVAmt>90083</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>70000 APPLE INC 0.032</BondNm>
        <EOYBookValueAmt>67201</EOYBookValueAmt>
        <EOYFMVAmt>67201</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>150000 APPLE INC 0.0325</BondNm>
        <EOYBookValueAmt>145153</EOYBookValueAmt>
        <EOYFMVAmt>145153</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>150000 APPLE INC 0.032</BondNm>
        <EOYBookValueAmt>144002</EOYBookValueAmt>
        <EOYFMVAmt>144002</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>250000 APPLE INC 0.0325</BondNm>
        <EOYBookValueAmt>241923</EOYBookValueAmt>
        <EOYFMVAmt>241923</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 APPLE INC 0.0165</BondNm>
        <EOYBookValueAmt>81814</EOYBookValueAmt>
        <EOYFMVAmt>81814</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 APPLE INC 0.0165</BondNm>
        <EOYBookValueAmt>81814</EOYBookValueAmt>
        <EOYFMVAmt>81814</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>125000 BERKSHIRE HATHAWAY 0.03125</BondNm>
        <EOYBookValueAmt>120638</EOYBookValueAmt>
        <EOYFMVAmt>120638</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 BERKSHIRE HATHAWAY 0.02875</BondNm>
        <EOYBookValueAmt>88152</EOYBookValueAmt>
        <EOYFMVAmt>88152</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>150000 BERKSHIRE HATHAWAY 0.0575</BondNm>
        <EOYBookValueAmt>165146</EOYBookValueAmt>
        <EOYFMVAmt>165146</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>50000 BERKSHIRE HATHAWAY 0.0575</BondNm>
        <EOYBookValueAmt>55048</EOYBookValueAmt>
        <EOYFMVAmt>55048</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 ELI LILLY 0.055</BondNm>
        <EOYBookValueAmt>104930</EOYBookValueAmt>
        <EOYFMVAmt>104930</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>50000 EXXON MOBIL 0.03043</BondNm>
        <EOYBookValueAmt>47886</EOYBookValueAmt>
        <EOYFMVAmt>47886</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 EXXON MOBIL 0.03043</BondNm>
        <EOYBookValueAmt>95771</EOYBookValueAmt>
        <EOYFMVAmt>95771</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 FLORIDA POWER &amp; LIGHT 0.0565</BondNm>
        <EOYBookValueAmt>104129</EOYBookValueAmt>
        <EOYFMVAmt>104129</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>150000 GOOGLE 0.03375</BondNm>
        <EOYBookValueAmt>149625</EOYBookValueAmt>
        <EOYFMVAmt>149625</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>105000 IBM 0.07</BondNm>
        <EOYBookValueAmt>111596</EOYBookValueAmt>
        <EOYFMVAmt>111596</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 INSTITUTE ADV 0.03792</BondNm>
        <EOYBookValueAmt>93170</EOYBookValueAmt>
        <EOYFMVAmt>93170</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>50000 JOHNSON &amp; JOHNSON 0.034</BondNm>
        <EOYBookValueAmt>43331</EOYBookValueAmt>
        <EOYFMVAmt>43331</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>80000 JOHNSON &amp; JOHNSON 0.034</BondNm>
        <EOYBookValueAmt>69329</EOYBookValueAmt>
        <EOYFMVAmt>69329</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 JOHNSON &amp; JOHNSON 0.03625</BondNm>
        <EOYBookValueAmt>90088</EOYBookValueAmt>
        <EOYFMVAmt>90088</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>125000 JOHNSON &amp; JOHNSON 0.034</BondNm>
        <EOYBookValueAmt>108326</EOYBookValueAmt>
        <EOYFMVAmt>108326</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>150000 JOHNSON &amp; JOHNSON 0.03625</BondNm>
        <EOYBookValueAmt>135132</EOYBookValueAmt>
        <EOYFMVAmt>135132</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>250000 JOHNSON &amp; JOHNSON 0.0355</BondNm>
        <EOYBookValueAmt>226310</EOYBookValueAmt>
        <EOYFMVAmt>226310</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 MERCK &amp; CO 0.063</BondNm>
        <EOYBookValueAmt>105505</EOYBookValueAmt>
        <EOYFMVAmt>105505</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>150000 MERCK &amp; CO 0.034</BondNm>
        <EOYBookValueAmt>141287</EOYBookValueAmt>
        <EOYFMVAmt>141287</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 MICROSOFT 0.035</BondNm>
        <EOYBookValueAmt>92962</EOYBookValueAmt>
        <EOYFMVAmt>92962</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 MICROSOFT 0.033</BondNm>
        <EOYBookValueAmt>96723</EOYBookValueAmt>
        <EOYFMVAmt>96723</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>50000 MICROSOFT CORP 0.033</BondNm>
        <EOYBookValueAmt>48361</EOYBookValueAmt>
        <EOYFMVAmt>48361</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 MICROSOFT CORP 0.035</BondNm>
        <EOYBookValueAmt>92962</EOYBookValueAmt>
        <EOYFMVAmt>92962</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>150000 MICROSOFT CORP 0.033</BondNm>
        <EOYBookValueAmt>145085</EOYBookValueAmt>
        <EOYFMVAmt>145085</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 MICROSOFT CORP 0.0345</BondNm>
        <EOYBookValueAmt>91042</EOYBookValueAmt>
        <EOYFMVAmt>91042</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>130000 MICROSOFT CORP 0.03125</BondNm>
        <EOYBookValueAmt>126286</EOYBookValueAmt>
        <EOYFMVAmt>126286</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>125000 PRES &amp; FELLOWS OF HARVARD 0.03529</BondNm>
        <EOYBookValueAmt>117088</EOYBookValueAmt>
        <EOYFMVAmt>117088</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>75000 STANFORD UNIVERSITY 0.03089</BondNm>
        <EOYBookValueAmt>69224</EOYBookValueAmt>
        <EOYFMVAmt>69224</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>75000 UNIV OF SOUTHERN CALIFORNIA 0.03028</BondNm>
        <EOYBookValueAmt>59756</EOYBookValueAmt>
        <EOYFMVAmt>59756</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>75000 WALMART 0.0325</BondNm>
        <EOYBookValueAmt>70688</EOYBookValueAmt>
        <EOYFMVAmt>70688</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 WALMART 0.037</BondNm>
        <EOYBookValueAmt>97796</EOYBookValueAmt>
        <EOYFMVAmt>97796</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>100000 WALMART 0.0395</BondNm>
        <EOYBookValueAmt>92915</EOYBookValueAmt>
        <EOYFMVAmt>92915</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
    </InvestmentsCorpBondsSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc2018900001">
      <InvestmentsCorporateStockGrp>
        <StockNm>1040 ALPHABET INC</StockNm>
        <EOYBookValueAmt>105030</EOYBookValueAmt>
        <EOYFMVAmt>105030</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1540 APPLE INC</StockNm>
        <EOYBookValueAmt>227966</EOYBookValueAmt>
        <EOYFMVAmt>227966</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>4200 BGC PARTNERS INC</StockNm>
        <EOYBookValueAmt>18102</EOYBookValueAmt>
        <EOYFMVAmt>18102</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1100 ENERGY SELECT SECTOR SPDR</StockNm>
        <EOYBookValueAmt>100265</EOYBookValueAmt>
        <EOYFMVAmt>100265</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>490 EXXON MOBIL CORP</StockNm>
        <EOYBookValueAmt>54557</EOYBookValueAmt>
        <EOYFMVAmt>54557</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>161 GENERAL ELECTRIC COMPANY</StockNm>
        <EOYBookValueAmt>13841</EOYBookValueAmt>
        <EOYFMVAmt>13841</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>300 INTERNATIONAL BUSINESS MACHINE CORP</StockNm>
        <EOYBookValueAmt>44670</EOYBookValueAmt>
        <EOYFMVAmt>44670</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1130 ISHARES US AEROSPACE &amp; DEFENSE</StockNm>
        <EOYBookValueAmt>126470</EOYBookValueAmt>
        <EOYFMVAmt>126470</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>380 JOHNSON &amp; JOHNSON</StockNm>
        <EOYBookValueAmt>67640</EOYBookValueAmt>
        <EOYFMVAmt>67640</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>60 KYNDRYL HLDGS INC (SPINOFF FROM IBM)</StockNm>
        <EOYBookValueAmt>703</EOYBookValueAmt>
        <EOYFMVAmt>703</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1948 NEWMARK GRP INC (SPINOFF FROM BGC)</StockNm>
        <EOYBookValueAmt>16519</EOYBookValueAmt>
        <EOYFMVAmt>16519</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>480 NORFOLK SOUTHERN CORP</StockNm>
        <EOYBookValueAmt>123120</EOYBookValueAmt>
        <EOYFMVAmt>123120</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>480 PROCTER &amp; GAMBLE CO</StockNm>
        <EOYBookValueAmt>71597</EOYBookValueAmt>
        <EOYFMVAmt>71597</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>560 SCHLUMBERGER LTD</StockNm>
        <EOYBookValueAmt>28868</EOYBookValueAmt>
        <EOYFMVAmt>28868</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1500 SECTOR SPDR TR TECHNOLOGY SELECT SECTOR</StockNm>
        <EOYBookValueAmt>203940</EOYBookValueAmt>
        <EOYFMVAmt>203940</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1260 SELECT SECTOR SPDR CONSUMER STAPLES</StockNm>
        <EOYBookValueAmt>97259</EOYBookValueAmt>
        <EOYFMVAmt>97259</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>2800 SELECT SECTOR SPDR FINANCIAL</StockNm>
        <EOYBookValueAmt>101668</EOYBookValueAmt>
        <EOYFMVAmt>101668</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>915 SELECT SECTOR SPDR HEALTH CARE</StockNm>
        <EOYBookValueAmt>127203</EOYBookValueAmt>
        <EOYFMVAmt>127203</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>389 SELECT SECTOR SPDR REAL ESTATE SELECT</StockNm>
        <EOYBookValueAmt>15264</EOYBookValueAmt>
        <EOYFMVAmt>15264</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1400 SELECT SECTOR SPDR UTILITIES</StockNm>
        <EOYBookValueAmt>100002</EOYBookValueAmt>
        <EOYFMVAmt>100002</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>320 SPDR S&amp;P 500</StockNm>
        <EOYBookValueAmt>130458</EOYBookValueAmt>
        <EOYFMVAmt>130458</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>815 VERIZON COMMUNICATIONS</StockNm>
        <EOYBookValueAmt>31769</EOYBookValueAmt>
        <EOYFMVAmt>31769</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>520 VISA INC</StockNm>
        <EOYBookValueAmt>112840</EOYBookValueAmt>
        <EOYFMVAmt>112840</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>6 WABTEC (SPINOFF FROM GE)</StockNm>
        <EOYBookValueAmt>607</EOYBookValueAmt>
        <EOYFMVAmt>607</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsOtherSchedule2 documentId="RetDoc2018100001">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>225000 ISRAEL AID 0.055</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>227286</BookValueAmt>
        <EOYFMVAmt>227286</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <LandEtcSchedule2 documentId="RetDoc2059000001">
      <LandEtcGrp>
        <CategoryOrItemTxt>BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>31294</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>15458</AccumulatedDepreciationAmt>
        <BookValueAmt>15836</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND - SUGAR AND SPICE LLC</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>154200</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>154200</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND - SANDP LLC</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>418531</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>418531</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherAssetsSchedule documentId="RetDoc2046600001">
      <OtherAssetsScheduleGrp>
        <Desc>INTEREST RECEIVABLE</Desc>
        <BOYBookValueAmt>50209</BOYBookValueAmt>
        <EOYBookValueAmt>46352</EOYBookValueAmt>
        <EOYFMVAmt>46352</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherDecreasesSchedule documentId="RetDoc2049800001">
      <OtherDecreasesDetail>
        <Desc>UNREALIZED LOSS</Desc>
        <Amt>809299</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>PUBLICATION NOTICE</Desc>
        <RevenueAndExpensesPerBooksAmt>160</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>160</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1116</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1116</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITIES</Desc>
        <RevenueAndExpensesPerBooksAmt>320</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>320</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LLC FILING FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>50</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>50</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS &amp; MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>593</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>593</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc2002300001">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>CONSULTING FEES</CategoryTxt>
        <Amt>4500</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>4500</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc2002500001">
      <TaxesDetail>
        <CategoryTxt>REAL ESTATE TAXES</CategoryTxt>
        <Amt>3887</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>3887</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>NYS CHAR500 TAX</CategoryTxt>
        <Amt>250</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>250</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FEDERAL TAX</CategoryTxt>
        <Amt>3403</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>3403</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
