<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-06-24T09:07:27-07:00</ReturnTs>
    <TaxPeriodEndDt>2021-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>872720198</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FRIMAN SIMON &amp; CO</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>900 SKOKIE BOULEVARD SUITE 208</AddressLine1Txt>
        <CityNm>NORTHBROOK</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>60062</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>201533159</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AVRUM GRAY FAMILY FUND</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AVRU</BusinessNameControlTxt>
      <PhoneNum>3129674211</PhoneNum>
      <USAddress>
        <AddressLine1Txt>440 S LASALLE STREET 2950</AddressLine1Txt>
        <CityNm>CHICAGO</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>60605</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>AVRUM GRAY</PersonNm>
      <PersonTitleTxt>Vice President</PersonTitleTxt>
      <SignatureDt>2022-06-24</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>AVRUM</PersonFirstNm>
        <PersonLastNm>GRAY</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARVIN W FRIMAN</PreparerPersonNm>
      <PTIN>P00320885</PTIN>
      <PhoneNum>8475620400</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2021</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation BinaryAttachment.1" softwareId="21013475" softwareVersionNum="2021v4.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>7483500</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>81296</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>81296</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>81296</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>1306286</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>6807376</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>1306286</CapGainNetIncmNetInvstIncmAmt>
        <NetSTCapitalGainAdjNetIncmAmt>574049</NetSTCapitalGainAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>8871082</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>1387582</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>655345</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">3285</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>3285</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>3285</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>3285</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">26194</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>26194</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>26194</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>26194</TaxesDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">1333</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>1333</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>1333</OtherExpensesAdjNetIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>1333</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>30812</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>30812</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>30812</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>30812</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>850210</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>850210</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>881022</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>30812</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>30812</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>881022</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>7990060</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>1356770</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>624533</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>6845823</CashBOYAmt>
        <CashEOYAmt>8594585</CashEOYAmt>
        <CorporateStockBOYAmt>3325880</CorporateStockBOYAmt>
        <CorporateStockEOYAmt>9567178</CorporateStockEOYAmt>
        <TotalAssetsBOYAmt>10171703</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>18161763</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>0</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>10171703</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>18161763</CapitalStockEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>10171703</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>18161763</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>10171703</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>18161763</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>10171703</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>7990060</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>18161763</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>18161763</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>GABELLI 6598 STCG</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2021-12-31</AcquiredDt>
          <SoldDt>2021-12-31</SoldDt>
          <GrossSalesPriceAmt>5602763</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>5033500</CostOrOtherBasisAmt>
          <GainOrLossAmt>569263</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>569263</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>GABELLI 6598 STCG NON COVERED</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2021-12-31</AcquiredDt>
          <SoldDt>2021-12-31</SoldDt>
          <GrossSalesPriceAmt>40562</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>35776</CostOrOtherBasisAmt>
          <GainOrLossAmt>4786</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>4786</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>GABELLI 6598 LTCG COVERED</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2013-12-31</AcquiredDt>
          <SoldDt>2021-12-31</SoldDt>
          <GrossSalesPriceAmt>1103650</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>406939</CostOrOtherBasisAmt>
          <GainOrLossAmt>696711</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>696711</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>GABELLI 6598 LTCG NON COVERED</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2013-12-31</AcquiredDt>
          <SoldDt>2021-12-31</SoldDt>
          <GrossSalesPriceAmt>60401</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>24875</CostOrOtherBasisAmt>
          <GainOrLossAmt>35526</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>35526</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>1306286</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>574049</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>18859</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>18859</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>18859</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>20000</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>20000</TotalPaymentsAndCreditsAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>5</EsPenaltyAmt>
        <OverpaymentAmt>1136</OverpaymentAmt>
        <AppliedToESTaxAmt>1136</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>AVRUM GRAY</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>3129674211</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>440 S LASALLE ST - 2950</AddressLine1Txt>
          <CityNm>CHICAGO</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60605</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>AVRUM GRAY</PersonNm>
          <USAddress>
            <AddressLine1Txt>13353 PROVENCE DRIVE</AddressLine1Txt>
            <CityNm>PALM BEACH GARDENS</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33410</ZIPCd>
          </USAddress>
          <TitleTxt>V.P., TREAS</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JAMES GRAY</PersonNm>
          <USAddress>
            <AddressLine1Txt>440 S LASALLE - 2950</AddressLine1Txt>
            <CityNm>CHICAGO</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60605</ZIPCd>
          </USAddress>
          <TitleTxt>Vice Pres.</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LORI GRAY FAVERSHAM</PersonNm>
          <USAddress>
            <AddressLine1Txt>1420 N LAKE SHORE DRIVE - 3B</AddressLine1Txt>
            <CityNm>CHICAGO</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60610</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MATTHEW GRAY</PersonNm>
          <USAddress>
            <AddressLine1Txt>440 S LASALLE - 2950</AddressLine1Txt>
            <CityNm>CHICAGO</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60605</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRES.</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>9348342</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>7549972</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>16898314</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>16898314</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>253475</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>16644839</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>832242</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>832242</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>18859</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>18859</TotalTaxAmt>
        <DistributableBeforeAdjAmt>813383</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>813383</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>813383</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>881022</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>881022</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>813383</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>4800581</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>217426</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>122893</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>336284</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>455349</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>5932533</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>881022</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>813383</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>67639</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>6000172</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>4800581</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>1199591</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>217426</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>122893</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>336284</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>455349</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>67639</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>AVRUM GRAY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>440 S LASALLE STREET - 2950</AddressLine1Txt>
            <CityNm>CHICAGO</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60605</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>3129674211</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>GENERAL REQUEST</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SEE ATTACHED SCHEDULE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>SEE ATTACHED SCHEDULE</AddressLine1Txt>
            <CityNm>CHICAGO</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60605</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SEE ATTACHED SCHEDULE</GrantOrContributionPurposeTxt>
          <Amt>850210</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>850210</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>81296</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>1306286</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>81296</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>1306286</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>1387582</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="21013475" softwareVersionNum="2021v4.0">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>3285</Amt>
        <NetInvestmentIncomeAmt>3285</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3285</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>3285</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="21013475" softwareVersionNum="2021v4.0">
      <OtherExpensesScheduleGrp>
        <Desc>ADR FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>1293</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1293</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1293</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1293</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>ILLINOIS CHARITY BUREAU FUND</Desc>
        <RevenueAndExpensesPerBooksAmt>15</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>15</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>15</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>15</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SECRETARY OF STATE</Desc>
        <RevenueAndExpensesPerBooksAmt>10</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>10</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>10</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>10</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>WIRE TRANSFER FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>15</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>15</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>15</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>15</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="21013475" softwareVersionNum="2021v4.0">
      <TaxesDetail>
        <CategoryTxt>FEDERAL INCOME TAXES</CategoryTxt>
        <Amt>26023</Amt>
        <NetInvestmentIncomeAmt>26023</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>26023</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>26023</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FOREIGN INCOME TAXES</CategoryTxt>
        <Amt>171</Amt>
        <NetInvestmentIncomeAmt>171</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>171</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>171</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
