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          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>12500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MEDIA CARES FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>603 W 115TH STREET</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10025</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MEMORIAL SLOAN KETTERING CANCER CEN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1275 YORK AVENUE</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10065</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>15000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>THE PEDDIE SCHOOL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>201 S MAIN ST</AddressLine1Txt>
            <CityNm>HIGHTSTOWN</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>08520</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>SCHOOL</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>93648</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>THE SORASOTA ORCHESTRA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1400 BOULEVARD OF THE ART</AddressLine1Txt>
            <CityNm>SARASOTA</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34243</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>6000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>US MERCHANT MARINE ACADEMY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>300 STEAMBOAT ROAD</AddressLine1Txt>
            <CityNm>KINGS POINT</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11024</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>20000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YALE UNIVERSITY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>149 ELM STREET</AddressLine1Txt>
            <CityNm>NEW HAVEN</CityNm>
            <StateAbbreviationCd>CT</StateAbbreviationCd>
            <ZIPCd>06520</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>10TH PMT '15 PLEDGE</GrantOrContributionPurposeTxt>
          <Amt>24747</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ZAHAL DISABLED VETERANS ORGANIZATIO</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1133 BROADWAY STE 232</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10010</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CENTER FOR HOLOCAUST HUMAN RIGHTS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>765 NEWMAN SPRINGS RD</AddressLine1Txt>
            <CityNm>LINCROFT</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07738</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>750</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONGREGATION BROTHERS OF ISRAEL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>250 PARK AVE</AddressLine1Txt>
            <CityNm>LONG BRANCH</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07740</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>1800</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JEWISH FEDERATION OF MONMOUTH CTY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>230 OLD BRIDGE TURNPIKE</AddressLine1Txt>
            <CityNm>SOUTH RIVER</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>08882</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>9300</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MONMOUTH CTY HISTORICAL ASSOCIATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>70 COURT ST</AddressLine1Txt>
            <CityNm>FREEHOLD</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07728</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>6000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JOHN MABLE RINGLING MUSEUM OF ART</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5401 BAY SHORE RD</AddressLine1Txt>
            <CityNm>SARASOTA</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34243</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>15000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SYC CARES</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1100 JOHN RINGLING BLVD</AddressLine1Txt>
            <CityNm>SARASOTA</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34236</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>WIDNER UNIVERSITY SCHOOL OF LAW</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>4601 CONCORD PIKE</AddressLine1Txt>
            <CityNm>WILMINGTON</CityNm>
            <StateAbbreviationCd>DE</StateAbbreviationCd>
            <ZIPCd>19803</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>WORLD JEWISH CONGRESS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>654 MADISON AVE FL 9</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10065</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>THE SARASOTA BALLET</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5555 N TAMIAMI TRI</AddressLine1Txt>
            <CityNm>SARASOTA</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34239</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>COMMUNITY FOUNDATION OF SARASOTA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1819 MAIN ST</AddressLine1Txt>
            <CityNm>SARASOTA</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34236</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>RUTGERS EQUINE SCIENCE CENTER</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>57 US-1</AddressLine1Txt>
            <CityNm>NEW BRUNSWICK</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>08901</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YALE UNIVERSITY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>149 ELM STREET</AddressLine1Txt>
            <CityNm>NEW HAVEN</CityNm>
            <StateAbbreviationCd>CT</StateAbbreviationCd>
            <ZIPCd>06520</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>PUBLIC CHARITY</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>OPERATING</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION</GrantOrContributionPurposeTxt>
          <Amt>253</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>603359</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>259</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>49976</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>79038</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>129273</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>129273</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>
    <IRS990ScheduleB documentId="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>EUGENE W LANDY</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>20 TUXEDO ROAD</AddressLine1Txt>
          <CityNm>RUMSON</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07760</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>440700</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>1</ContributorNum>
        <NoncashPropertyDesc>30,000SH UMH PROPERTIES, INC</NoncashPropertyDesc>
        <FairMarketValueAmt>440700</FairMarketValueAmt>
        <ReceivedDt>2023-12-11</ReceivedDt>
      </NonCashPropertyContributionGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc2">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>5660</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc3">
      <InvestmentsCorporateStockGrp>
        <StockNm>UMH PROPERTIES, INC.</StockNm>
        <EOYFMVAmt>2342122</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>REGENCY CENTERS CORP</StockNm>
        <EOYBookValueAmt>164872</EOYBookValueAmt>
        <EOYFMVAmt>232490</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>ORION OFFICE REIT INC</StockNm>
        <EOYBookValueAmt>739966</EOYBookValueAmt>
        <EOYFMVAmt>343200</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>INDUSTRIAL LOGISTICS PROPERTIES INT</StockNm>
        <EOYBookValueAmt>1736967</EOYBookValueAmt>
        <EOYFMVAmt>376000</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>BOSTON PROPERTIES INC</StockNm>
        <EOYBookValueAmt>446546</EOYBookValueAmt>
        <EOYFMVAmt>350850</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherAssetsSchedule documentId="RetDoc4">
      <OtherAssetsScheduleGrp>
        <Desc>DIVIDENDS RECEIVABLE</Desc>
        <BOYBookValueAmt>129</BOYBookValueAmt>
        <EOYBookValueAmt>3099</EOYBookValueAmt>
        <EOYFMVAmt>3099</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherDecreasesSchedule documentId="RetDoc5">
      <OtherDecreasesDetail>
        <Desc>BUILT IN GAIN OF SECURITIES RECEIVED</Desc>
        <Amt>440700</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="RetDoc6">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>NJ REGISTRATION FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>30</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>253</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc7">
      <OtherLiabilitiesDetail>
        <Desc>CASH MARGIN BALANCE</Desc>
        <EOYBookValueAmt>386283</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <TaxesSchedule documentId="RetDoc8">
      <TaxesDetail>
        <CategoryTxt>NET INVESTMENT INCOME EXCISE TAX</CategoryTxt>
        <Amt>53656</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
