STEEL PARTNERS FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: STEEL PARTNERS FOUNDATION (EIN 20-1227557)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-03-06
IRS object ID: 202310659349100911
Schema version: 2022v4.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-PF
Schedule B
Expln Of Non Filing With AG Stmt
Substantial Contributors Sch

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-03-06T14:44:53-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	133737887	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	TREBATCH LICHTENSTEIN AVRUTINE AND CO	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	950 THIRD AVENUE 4TH FLOOR	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10022	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	201227557	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE STEEL PARTNERS FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	STEE	BusinessNameControlTxt
Phone	9705449898	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	777 SPRUCE STREET	AddressLine1Txt
City	ASPEN	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	81611	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	WARREN LICHTENSTEIN	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	9174396698	PhoneNum
Signature	2023-03-06	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	WARREN	PersonFirstNm
Person Last	LICHTENSTEIN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DIANE M LICHTENSTEIN	PreparerPersonNm
PTIN	P01072489	PTIN
Phone	2128265050	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$128	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$81,500	ContriRcvdRevAndExpnssAmt
Cap Gain Net Incm Net Invst Incm	$0	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$81,500	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$0	CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm	$0	CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl	$0	CompOfcrDirTrstDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$0	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$81,500	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$81,500	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$81,500	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$81,500	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$0	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$128	CashBOYAmt
Cash EOY	$128	CashEOYAmt
Total Assets BOY	$128	TotalAssetsBOYAmt
Total Assets EOY	$128	TotalAssetsEOYAmt
Total Assets EOYFMV	$128	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$0	CapitalStockBOYAmt
Capital Stock EOY	$0	CapitalStockEOYAmt
Additional Paid In Capital BOY	$0	AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY	$0	AdditionalPaidInCapitalEOYAmt
Retained Earning BOY	$128	RetainedEarningBOYAmt
Retained Earning EOY	$128	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$128	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$128	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$128	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$128	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$128	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$0	ExcessRevenueOverExpensesAmt
Other Increases	$0	OtherIncreasesAmt
Subtotal	$128	SubtotalAmt
Other Decreases	$0	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$128	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$0	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$0	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$0	EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce	$0	ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid	$0	ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld	$0	BackupWithholdingWithheldAmt
Total Payments And Credits	$0	TotalPaymentsAndCreditsAmt
Es Penalty	$0	EsPenaltyAmt
Tax Due	$0	TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	0	LegislativePoliticalActyInd
More Than100 Spent	0	MoreThan100SpentInd
Form1120 POL Filed	0	Form1120POLFiledInd
Section4955 Organization Tax	$0	Section4955OrganizationTaxAmt
Section4955 Managers Tax	$0	Section4955ManagersTaxAmt
Tax Reimbursed	$0	TaxReimbursedAmt
Activities Not Previously Rpt	0	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	0	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	0	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (1)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (1)	AtLeast5000InAssetsInd
Org Report Or Register State	CO	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	0	Form990PFFiledWithAttyGenInd
Private Operating Foundation	0	PrivateOperatingFoundationInd
New Substantial Contributors	Yes (1)	NewSubstantialContributorsInd
Own Controlled Entity	0	OwnControlledEntityInd
Donor Advised Fund	0	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (1)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt
Individual With Books	WARREN LICHTENSTEIN	IndividualWithBooksNm
Phone	9705449898	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	777 SPRUCE ST	AddressLine1Txt
City	ASPEN	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	81611	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	0	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	0	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	0	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	0	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	0	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	0	TransferAstDisqualifiedPrsnInd
Payment To Government Official	0	PaymentToGovernmentOfficialInd
Uncorrected Prior Acts	0	UncorrectedPriorActsInd
Undistributed Income PY	0	UndistributedIncomePYInd
Business Holdings	0	BusinessHoldingsInd
Jeopardy Investments	0	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	0	UncorrectedPYJeopardyInvstInd
Influence Legislation	0	InfluenceLegislationInd
Influence Election	0	InfluenceElectionInd
Grants To Individuals	0	GrantsToIndividualsInd
Grants To Organizations	0	GrantsToOrganizationsInd
Noncharitable Purpose	0	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
WARREN LICHTENSTEIN
777 SPRUCE ST	ASPEN	CO	81611	PRESIDENT	0.00	$0	$0	$0
NICOLE BEIT HALACHMY
500 EAST 77TH ST - 603	NEW YORK	NY	10162	DIRECTOR	0.00	$0	$0	$0
DIANE M LICHTENSTEIN
ONE ORCHARD ROAD	GREAT NECK	NY	11021	DIRECTOR	0.00	$0	$0	$0
ROMY GOLDBERG
5 BELVEDERE DRIVE	SYOSSET	NY	11791	DIRECTOR	0.00	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k	0	OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k	0	ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$130	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$130	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$130	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$2	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$128	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$6	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$6	MinimumInvestmentReturnAmt
Total Tax	$0	TotalTaxAmt
Distributable Before Adj	$6	DistributableBeforeAdjAmt
Recoveries Qualfied Distri	$0	RecoveriesQualfiedDistriAmt
Distributable Before Ded	$6	DistributableBeforeDedAmt
Deduction From Distributable	$0	DeductionFromDistributableAmt
Distributable As Adjusted	$6	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$81,500	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Qualifying Distributions	$81,500	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$6	DistributableAsAdjustedAmt
Undistributed Income PY	$0	UndistributedIncomePYAmt
Total For Prior Years	$0	TotalForPriorYearsAmt
Excess Distribution Cyov Yr5	$195,356	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$198,594	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$369,994	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$426,694	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$234,794	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$1,425,432	TotalExcessDistributionCyovAmt
Qualifying Distributions	$81,500	QualifyingDistributionsAmt
Applied To Year1	$0	AppliedToYear1Amt
Applied To Prior Years	$0	AppliedToPriorYearsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$6	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$81,494	RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus	$0	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$0	ExcessDistributionCyovAppCYAmt
Total Corpus	$1,506,926	TotalCorpusAmt
Prior Year Undistributed Incm	$0	PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax	$0	PriorYearDeficiencyOrTaxAmt
Taxable1	$0	Taxable1Amt
Taxable2	$0	Taxable2Amt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3	$0	CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5	$195,356	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$1,311,570	ExcessDistriCyovToNextYrAmt
Excess From Year4	$198,594	ExcessFromYear4Amt
Excess From Year3	$369,994	ExcessFromYear3Amt
Excess From Year2	$426,694	ExcessFromYear2Amt
Excess From Year1	$234,794	ExcessFromYear1Amt
Excess From Current Year	$81,494	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	WARREN LICHTENSTEIN	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	777 SPRUCE ST	AddressLine1Txt
City	ASPEN	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	81611	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	9705449898	RecipientPhoneNum
Recipient Email Address	WARREN@STEELPARTNERS.COM	RecipientEmailAddressTxt
Form And Info And Materials	THE APPLICATION SHOULD BE IN WRITING STATING THE PURPOSE OF THE ORGANIZATION, ADDRESS, TELEPHONE NUMBER AND PERSON TO CONTACT. ALSO PLEASE INCLUDE PRIOR PERIOD OPERATING STATEMENT AND BALANCE SHEET, AND WHETHER THE ORGANIZATION IS A 501(C)(3) ORGANIZATION.	FormAndInfoAndMaterialsTxt
Submission Deadlines	N/A	SubmissionDeadlinesTxt
Restrictions On Awards	N/A	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
ASPEN JUNIOR HOCKEY
PO BOX 3390	ASPEN	CO	81612	NONE	PUBLIC CHARITY	COMMUNITY SERVICES	$1,500
ASPEN VALLEY AND SKI BOARD CLUB
300 AVSC DR	ASPEN	CO	81611	NONE	PUBLIC CHARITY	COMMUNITY SERVICES	$35,000
FAMILY ACCESS - FIGHTING FOR CHILDREN'S RIGHTS
4100 GALLATREE LANE	RALEIGH	NC	27616	NONE	PUBLIC CHARITY	FIGHTING TO PROTECT THE RIGHTS OF ABUSED, NEGLECTED, AND FOSTER/ADOPTED YOUTH	$25,000
FIRST TEE PHILADELPHIA
800 WALNUT LN	PHILADELPHIA	PA	10128	NONE	PUBLIC CHARITY	YOUTH DEVELOPMENT	$10,000
HOSPITAL FOR SPECIAL SURGERY
535 EAST 70TH ST	NEW YORK	NY	10021	NONE	PUBLIC CHARITY	MEDICAL	$10,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$81,500	TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut	$0	TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Business	523000	BusinessCd

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$0	UnrelatedBusinessTaxblIncmAmt
Exclusion	$0	ExclusionAmt
Related Or Exempt Function Incm	$0	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$0	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	0	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	0	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	0	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	0	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	0	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	0	ReimbursementArrangementsInd
Loans Or Loan Guarantees	0	LoansOrLoanGuaranteesInd
Performance Of Services Etc	0	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	0	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	0	RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WARREN LICHTENSTEIN	BusinessNameLine1Txt

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	777 SPRUCE ST	AddressLine1Txt
City	ASPEN	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	81611	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$81,500	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt

Field	Value	IRS element (for citing)
Explanation	NOT REQUIRED BY THE STATE OF COL	ExplanationTxt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd
WARREN LICHTENSTEIN
777 SPRUCE ST	ASPEN	CO	81611
WGL CAPITAL CORP
777 SPRUCE ST	ASPEN	CO	81611
STEEL PARTNERS JAPAN
590 MADISON AVE	NEW YORK	NY	10022
STEEL PARTNERS LTD
590 MADISON AVE	NEW YORK	NY	10022