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        <PersonsWithBooksName>
          <BusinessNameLine1Txt>ROBERT SPIELMAN</BusinessNameLine1Txt>
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          <AddressLine1Txt>10 MELVILLE PARK ROAD</AddressLine1Txt>
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          <StateAbbreviationCd>NY</StateAbbreviationCd>
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      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
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          <USAddress>
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            <CityNm>DELRAY BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33446</ZIPCd>
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          <TitleTxt>PRESIDENT</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MORTON WIGGINS</PersonNm>
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            <AddressLine1Txt>720 SOUTHPOINT BLVD SUITE A200</AddressLine1Txt>
            <CityNm>PETALUMA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94954</ZIPCd>
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          <TitleTxt>DIRECTOR</TitleTxt>
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          <PersonNm>ROBERT SPIELMAN</PersonNm>
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            <CityNm>MELVILLE</CityNm>
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          <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationOfHghstPdCntrctGrp>
          <BusinessName referenceDocumentId="ContractCompenExpln">
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          <USAddress>
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            <CityNm>MELVILLE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11747</ZIPCd>
          </USAddress>
          <ServiceTypeTxt>ACCOUNTING&amp; ADVISORY</ServiceTypeTxt>
          <CompensationAmt>84646</CompensationAmt>
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      <SummaryOfDirectChrtblActyGrp />
      <SumOfProgramRelatedInvstGrp />
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        <AverageMonthlyCashBalancesAmt>21078</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
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        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
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        <CashDeemedCharitableAmt>13520</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>887832</NetVlNoncharitableAssetsAmt>
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        <MinimumInvestmentReturnAmt>44392</MinimumInvestmentReturnAmt>
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        <DistributableBeforeDedAmt>43167</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>43167</DistributableAsAdjustedAmt>
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        <ExpensesAndContributionsAmt>143575</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
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        <PriorYear2Yr>2018</PriorYear2Yr>
        <PriorYear3Yr>2017</PriorYear3Yr>
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      <PrivateOperatingFoundationsGrp></PrivateOperatingFoundationsGrp>
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        <ContributingManagerNm>NA</ContributingManagerNm>
        <ShareholderManagerNm>NA</ShareholderManagerNm>
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          <RecipientPersonNm>ROBERT SPIELMAN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>C/O MARCUM LLP 10 MELVILLE PARK RD</AddressLine1Txt>
            <CityNm>MELVILLE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11747</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>6314144000</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>SUBMISSION SHOULD INCLUDE BIO WITH MISSION STATEMENT, PROPOSED AND/OR ACTUAL BUDGET, IRS DETERMINATION LETTER, COPIES OF LATEST FINANCIAL STATEMENT AND FORM 990</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SONOMA STATE UNIVERSITY JEWISH STUDIES FUND</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1801 E Cotati Avenue</AddressLine1Txt>
            <CityNm>Rohnert Park</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94928</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL OPERATING PURPOSES</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CHILD MIND INSTITUTE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>102 N SWINTON AVE</AddressLine1Txt>
            <CityNm>DELRAY BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33444</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TRANSFORMING CHILDREN'S LIVEs</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>COMMUNITY CLASSROOM PROJECT</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>102 N SWINTON AVENUE</AddressLine1Txt>
            <CityNm>DELRAY BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33444</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>General Operating Budget</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>BOCA RATON ARTS DISTRICT EXPLORATORY CORP</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>729 NW 7th Street</AddressLine1Txt>
            <CityNm>Boca Raton</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33486</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PROGRAMMING FOR THE PERFORMING ARTS</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>PTA FLORIDA CONGRESS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1747 ORLANDO CENTRAL PARKWAY</AddressLine1Txt>
            <CityNm>ORLANDO</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32809</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EDUCATIONAL PROGRAMMING FOR CHILDREN</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>35000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp />
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>21805</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncomeGrp />
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>159608</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <OtherRevenueDescribedGrp>
          <Desc>PASS THRU K-1: PPP GRANT COVID RELIEF</Desc>
          <ExclusionCd>13</ExclusionCd>
          <ExclusionAmt>14001</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>195414</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>195414</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="AccountingFeesSch">
      <AccountingFeesDetail>
        <CategoryTxt>ACCTG &amp; RECORDKEEPING EXPENSES</CategoryTxt>
        <Amt>84616</Amt>
        <NetInvestmentIncomeAmt>42308</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>42308</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <ContractorCompensationExpln documentId="ContractCompenExpln">
      <ContractorCompExplnGrp>
        <ContractorPersonNm>MARCUM LLP</ContractorPersonNm>
        <ExplanationTxt>ACCOUNTING, RECORDKEEPING AND ADVISORY SERVICES</ExplanationTxt>
      </ContractorCompExplnGrp>
    </ContractorCompensationExpln>
    <DepreciationSchedule documentId="DepreciationSch" />
    <InvestmentsCorpStockSchedule documentId="InvestCorpStockSch">
      <InvestmentsCorporateStockGrp>
        <StockNm>EQUITIES- STATEMENT A</StockNm>
        <EOYBookValueAmt>108703</EOYBookValueAmt>
        <EOYFMVAmt>666285</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsOtherSchedule2 documentId="InvOtherSch2">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>MUTUAL FUNDS -SEE STATEMENT A</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>102222</BookValueAmt>
        <EOYFMVAmt>190799</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <LegalFeesSchedule documentId="LegalFeesSch">
      <LegalFeesGrp>
        <CategoryTxt>LEGAL FEES</CategoryTxt>
        <LegalFeesAmt>8086</LegalFeesAmt>
        <NetInvestmentIncomeAmt>2426</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>5660</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>DE FRANCHISE TAX EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>25</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>25</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CSC REPRESENTATION</Desc>
        <RevenueAndExpensesPerBooksAmt>1286</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1286</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PAYROLL PROCESSING FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>1579</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>632</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>947</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>NYS DEPT OF TAXATION</Desc>
        <RevenueAndExpensesPerBooksAmt>118</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSch2">
      <OtherIncomeDetail>
        <Desc>PASS THRU K-1 - GRANT RELIEF ON PPP</Desc>
        <RevenueAndExpensesPerBooksAmt>14001</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="OtherLiabSch">
      <OtherLiabilitiesDetail>
        <Desc>PARTNERSHIP K-1; PASS THRU PAYABLE</Desc>
        <BOYBookValueAmt>14001</BOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="OthProfFeesSch">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>INVESTMENT ADVISORY FEES</CategoryTxt>
        <Amt>9046</Amt>
        <NetInvestmentIncomeAmt>9046</NetInvestmentIncomeAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAX WITHHELD</CategoryTxt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>NYS INCOME TAX</CategoryTxt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
