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        <BusinessNameLine1Txt>CITRIN COOPERMAN ADVISORS LLC</BusinessNameLine1Txt>
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        <AddressLine1Txt>100 JERICHO QUADRANGLE SUITE 342</AddressLine1Txt>
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        <StateAbbreviationCd>NY</StateAbbreviationCd>
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        <BusinessNameLine1Txt>THE JEWISH CEMETERY ASSOCIATION OF SAG</BusinessNameLine1Txt>
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      </BusinessName>
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      <PersonNm>ROBERTA LEIBOWITZ</PersonNm>
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      <SignatureDt>2024-11-15</SignatureDt>
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    <PreparerPersonGrp>
      <PreparerPersonNm>JUDE COARD</PreparerPersonNm>
      <PTIN>P00169376</PTIN>
      <PhoneNum>5169313100</PhoneNum>
      <PreparationDt>2024-10-21</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <InvestmentIncomeAmt>31</InvestmentIncomeAmt>
      <TotalRevenueAmt>21606</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>491</OccupancyRentUtltsAndMaintAmt>
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      <OfficerDirectorTrusteeEmplGrp>
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      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
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        <PersonNm>ROBERTA LEIBOWITZ</PersonNm>
        <USAddress>
          <AddressLine1Txt>65 WHEATON ROAD</AddressLine1Txt>
          <CityNm>WATER MILL</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11976</ZIPCd>
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        <PhoneNum>6315371713</PhoneNum>
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      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
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        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 31.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 14</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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