﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-18T17:47:03-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>621110839</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ATA PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6525 N QUAIL HOLLOW SUITE 500</AddressLine1Txt>
        <CityNm>MEMPHIS</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>38120</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>626037976</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WILLIAM P AND MARIE R LOWENSTEIN</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>WILL</BusinessNameControlTxt>
      <PhoneNum>9015255744</PhoneNum>
      <USAddress>
        <AddressLine1Txt>40 S MAIN ST 2190</AddressLine1Txt>
        <CityNm>MEMPHIS</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>38103</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRUCE FELDBAUM</PersonNm>
      <PersonTitleTxt>SECRETARY</PersonTitleTxt>
      <PhoneNum>9015255744</PhoneNum>
      <SignatureDt>2024-10-18</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TERRYL M VINER</PreparerPersonNm>
      <PTIN>P00290424</PTIN>
      <PhoneNum>9016841170</PhoneNum>
      <PreparationDt>2024-10-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="RetDoc7">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>1441587</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>30806</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>30806</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>15973</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>15973</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>-14756</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>43407</GrossSalesPriceAmt>
        <TotalRevAndExpnssAmt>32023</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>46779</TotalNetInvstIncmAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>21900</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsNetInvstIncmAmt>10950</OthEmplSlrsWgsNetInvstIncmAmt>
        <OthEmplSlrsWgsDsbrsChrtblAmt>10950</OthEmplSlrsWgsDsbrsChrtblAmt>
        <PensionEmplBnftRevAndExpnssAmt>1132</PensionEmplBnftRevAndExpnssAmt>
        <PensionEmplBnftNetInvstIncmAmt>566</PensionEmplBnftNetInvstIncmAmt>
        <PensionEmplBnftDsbrsChrtblAmt>566</PensionEmplBnftDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc1">4000</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>2000</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>2000</AccountingFeesChrtblPrpsAmt>
        <OccupancyRevAndExpnssAmt>16597</OccupancyRevAndExpnssAmt>
        <OccupancyNetInvstIncmAmt>8298</OccupancyNetInvstIncmAmt>
        <OccupancyDsbrsChrtblAmt>8299</OccupancyDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc5">11368</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>5684</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>5684</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>54997</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>27498</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>27499</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>88600</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>88600</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>143597</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>27498</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>116099</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-111574</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>19281</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>39707</CashBOYAmt>
        <CashEOYAmt>36109</CashEOYAmt>
        <CashEOYFMVAmt>36105</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>147730</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>19758</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>19758</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>317113</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc3">281076</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>788937</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>531358</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt referenceDocumentId="RetDoc2">585851</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>594481</CorporateBondsEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc4">2306</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc4">2306</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc4">2306</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>1038214</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>925100</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>1441587</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>2046205</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>2046205</CapitalStockEOYAmt>
        <RetainedEarningBOYAmt>-1007991</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>-1121105</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1038214</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>925100</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1038214</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>925100</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1038214</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-111574</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="RetDoc6">-1540</OtherIncreasesAmt>
        <SubtotalAmt>925100</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>925100</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>MORGAN STANLEY- LT</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2006-01-06</AcquiredDt>
          <SoldDt>2023-01-03</SoldDt>
          <GrossSalesPriceAmt>38431</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>58163</CostOrOtherBasisAmt>
          <GainOrLossAmt>-19732</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-19732</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>-14756</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>268</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>268</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>268</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>268</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>TN</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>ROBERT GORDON</IndividualWithBooksNm>
        <PhoneNum>9015255744</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>40 S MAIN SUITE 2190</AddressLine1Txt>
          <CityNm>MEMPHIS</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>38103</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>
        <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>ALVIN GORDON</PersonNm>
          <USAddress>
            <AddressLine1Txt>40 S MAIN ST SUITE 2190</AddressLine1Txt>
            <CityNm>MEMPHIS</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>38103</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ROBERT GORDON</PersonNm>
          <USAddress>
            <AddressLine1Txt>40 S MAIN SUITE 2190</AddressLine1Txt>
            <CityNm>MEMPHIS</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>38103</ZIPCd>
          </USAddress>
          <TitleTxt>BOARD MEMBER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BRUCE GORDON</PersonNm>
          <USAddress>
            <AddressLine1Txt>40 S MAIN SUITE 2150</AddressLine1Txt>
            <CityNm>MEMPHIS</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>38103</ZIPCd>
          </USAddress>
          <TitleTxt>BOARD MEMBER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BRUCE FELDBAUM</PersonNm>
          <USAddress>
            <AddressLine1Txt>40 S MAIN SUITE 2190</AddressLine1Txt>
            <CityNm>MEMPHIS</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>38103</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ELAINE GORDON</PersonNm>
          <USAddress>
            <AddressLine1Txt>40 S MAIN ST SUITE 2190</AddressLine1Txt>
            <CityNm>MEMPHIS</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>38103</ZIPCd>
          </USAddress>
          <TitleTxt>BOARD MEMBER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>1305235</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>89779</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1395014</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1395014</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>20925</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1374089</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>68704</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>68704</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>268</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>268</TotalTaxAmt>
        <DistributableBeforeAdjAmt>68436</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>68436</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>68436</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>116099</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>116099</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>68436</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>37398</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>116099</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>37398</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>68436</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>10265</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>10265</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>10265</ExcessDistriCyovToNextYrAmt>
        <ExcessFromCurrentYearAmt>10265</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>BRUCE FELDBAUM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>40 S MAIN ST 2190</AddressLine1Txt>
            <CityNm>MEMPHIS</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>38103</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>9015255744</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>NO SPECIFIC FORM REQUIRED</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>BRESLOV RESEARCH INSTITUTE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2 RAOUL</AddressLine1Txt>
            <AddressLine2Txt>CT</AddressLine2Txt>
            <CityNm>MONSEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PROGRAM SERVICES</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>JERUSALEM ORPHAN HOME</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4910 15TH AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PROGRAM SERVICES</GrantOrContributionPurposeTxt>
          <Amt>30000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>RABBI MEIR BAAL HANESS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4802A 12TH AVE</AddressLine1Txt>
            <CityNm>BROOKLYNN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PROGRAM SERVICES</GrantOrContributionPurposeTxt>
          <Amt>30000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ISRAEL EMPOWERED</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>53 NEPTUNE</AddressLine1Txt>
            <CityNm>WOODMERE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11598</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PROGRAM SERVICES</GrantOrContributionPurposeTxt>
          <Amt>11100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ZION ORPHAN HOME</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1898 BAY AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11230</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PROGRAM SERVICES</GrantOrContributionPurposeTxt>
          <Amt>15000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>88600</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>30806</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>15973</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>-14756</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>32023</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>32023</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="RetDoc1">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>4000</Amt>
        <NetInvestmentIncomeAmt>2000</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2000</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpBondsSchedule documentId="RetDoc2">
      <InvestmentsCorporateBondsGrp>
        <BondNm>BONDS</BondNm>
        <EOYBookValueAmt>585851</EOYBookValueAmt>
        <EOYFMVAmt>594481</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
    </InvestmentsCorpBondsSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc3">
      <InvestmentsCorporateStockGrp>
        <StockNm>STOCKS</StockNm>
        <EOYBookValueAmt>281076</EOYBookValueAmt>
        <EOYFMVAmt>788937</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherAssetsSchedule documentId="RetDoc4">
      <OtherAssetsScheduleGrp>
        <Desc>SECURITY DEPOSIT</Desc>
        <BOYBookValueAmt>2306</BOYBookValueAmt>
        <EOYBookValueAmt>2306</EOYBookValueAmt>
        <EOYFMVAmt>2306</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc5">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>2211</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1105</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1106</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>6801</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>3401</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>3400</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MOVING EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>2356</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1178</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1178</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="RetDoc6">
      <OtherIncreasesDetail>
        <Desc>UNREALIZED GAIN</Desc>
        <Amt>-1540</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
  </ReturnData>
</Return>