﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-31T01:38:16-00:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>810641213</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE STEWART A &amp; MARLA B FELDMAN FAMILY FDTN</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>STEW</BusinessNameControlTxt>
      <PhoneNum>7138500700</PhoneNum>
      <USAddress>
        <AddressLine1Txt>510 BERING DRIVE STE 500</AddressLine1Txt>
        <CityNm>HOUSTON</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77057</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STEWART A FELDMAN</PersonNm>
      <PersonTitleTxt>PRESDIR</PersonTitleTxt>
      <PhoneNum>7138500700</PhoneNum>
      <SignatureDt>2024-10-31</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="990PF" softwareId="23017665" softwareVersionNum="23.1.0.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>368375</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <DividendsRevAndExpnssAmt>79721</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>79721</DividendsNetInvstIncmAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>79721</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>79721</TotalNetInvstIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="990PF:113">175</OtherProfFeesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>175</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>72393</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>72393</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>72568</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>72393</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>7153</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>79721</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>19392</CashBOYAmt>
        <CashEOYAmt>129</CashEOYAmt>
        <SavAndTempCashInvstBOYAmt>92400</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>3643</SavAndTempCashInvstEOYAmt>
        <CorporateStockBOYAmt>468808</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="990PF:122">368375</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>368375</CorporateStockEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="990PF:117">1907960</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="990PF:117">1824105</OtherAssetsEOYAmt>
        <TotalAssetsBOYAmt>2488560</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>2196252</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>368375</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="990PF:120">857683</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="990PF:120">663336</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>857683</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>663336</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>1630877</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>1532916</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1630877</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>1532916</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2488560</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>2196252</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1630877</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>7153</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>1638030</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="990PF:134">105114</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>1532916</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>1108</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>1108</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>1108</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>2000</EstimatedPlusOvpmtIncmTxAmt>
        <BackupWithholdingWithheldAmt>38400</BackupWithholdingWithheldAmt>
        <TotalPaymentsAndCreditsAmt>40400</TotalPaymentsAndCreditsAmt>
        <OriginalReturnTaxPaidAmt>40400</OriginalReturnTaxPaidAmt>
        <OverpaymentAmt>39292</OverpaymentAmt>
        <AppliedToESTaxAmt>1200</AppliedToESTaxAmt>
        <RefundAmt>38092</RefundAmt>
      </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>
        <OrgReportOrRegisterStateCd>TX</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>PAUL K FRANKS</IndividualWithBooksNm>
        <PhoneNum>7138500700</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>510 BERING DRIVE STE 500</AddressLine1Txt>
          <CityNm>HOUSTON</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>77057</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>
        <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>
        <MaintainedExpenditureRspnsInd>false</MaintainedExpenditureRspnsInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>STEWART A FELDMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>510 BERING DRIVE STE 500</AddressLine1Txt>
            <CityNm>HOUSTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77057</ZIPCd>
          </USAddress>
          <TitleTxt>PRES/DIR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MARLA B FELDMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>510 BERING DRIVE STE 500</AddressLine1Txt>
            <CityNm>HOUSTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77057</ZIPCd>
          </USAddress>
          <TitleTxt>VP/S-T/DIR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ADAM FELDMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>510 BERING DRIVE STE 500</AddressLine1Txt>
            <CityNm>HOUSTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77057</ZIPCd>
          </USAddress>
          <TitleTxt>DIR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>AMY FELDMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>510 BERING DRIVE STE 500</AddressLine1Txt>
            <CityNm>HOUSTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77057</ZIPCd>
          </USAddress>
          <TitleTxt>DIR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>NONE</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>NONE</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>527667</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>26865</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>1824105</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>2378637</TotalFMVOfUnusedAssetsAmt>
        <AcquisitionIndebtednessAmt>663336</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1715301</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>25730</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1689571</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>84479</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>84479</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>1108</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>1108</TotalTaxAmt>
        <DistributableBeforeAdjAmt>83371</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>83371</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>83371</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt referenceDocumentId="990PF:151">72393</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>72393</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>83371</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>91572</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>93664</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>60361</ExcessDistributionCyovYr3Amt>
        <TotalExcessDistributionCyovAmt>245597</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>72393</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>72393</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>10978</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>10978</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>234619</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>80594</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>154025</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>93664</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>60361</ExcessFromYear3Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>STEWART A FELDMAN</ContributingManagerNm>
        <ContributingManagerNm>MARLA B FELDMAN</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ALZHEIMERS ASSOCIATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>225 N MICHIGAN AVE FL 17</AddressLine1Txt>
            <CityNm>CHICAGO</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60601</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY- VAR</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>FOUNDATION FOR THE DEFENSE OF DEMOCRACY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 33249</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20033</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY- VAR</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>B'NAI VAIL CONGREGATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>19 VAIL ROAD</AddressLine1Txt>
            <CityNm>VAIL</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>81657</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>5036</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CONGREGATION B'RITH SHALOM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4610 BELLAIRE BLVD</AddressLine1Txt>
            <CityNm>BELLAIRE</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>774014299</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>6807</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>GOFUNDME CARE FOR UKRAINE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientForeignAddress>
            <AddressLine1Txt>Internet</AddressLine1Txt>
            <CityNm>Internet</CityNm>
            <CountryCd>UP</CountryCd>
          </RecipientForeignAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>HOLOCAUST MUSEUM HOUSTON</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>5401 CAROLINE ST</AddressLine1Txt>
            <CityNm>HOUSTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>770046804</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>HOUSTON HILLEL</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1700 BISSONNET ST</AddressLine1Txt>
            <CityNm>HOUSTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77005</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>180</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>JAKE'S HOUSE OF ANIMAL RESCUE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1000 1ST ST E</AddressLine1Txt>
            <CityNm>HUMBLE</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77338</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>JEWISH FAMILY SERVICE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4131 S BRAESWOOD BLVD</AddressLine1Txt>
            <CityNm>HOUSTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77025</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>1800</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>JEWISH FEDERATION OF GREATER HOUSTON</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>5603 S BRAESWOOD BLVD</AddressLine1Txt>
            <CityNm>HOUSTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77096</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>25075</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MS SOCIETY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1050 N POST OAK BLVD STE 240</AddressLine1Txt>
            <CityNm>HOUSTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77055</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>125</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>NATIONAL PKU ALLIANCE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>954 LEXINGTON AVE NO 269</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10021</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>5500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>AMERICAN FUND FOR THE LONDON SCHOOL OF ECONOMICS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>31 HUDSON YARDS FLOOR 11</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10001</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>20000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>THE SHUL OF BELLAIRE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>5307 BISSONNET ST</AddressLine1Txt>
            <CityNm>HOUSTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77005</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>750</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>UNITED ORTHODOX SYNAGOGUE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>9001 GREENWILLOW ST</AddressLine1Txt>
            <CityNm>HOUSTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77096</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>82</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>HEBREW FREE LOAN SOCIETY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>675 THIRD AVENUE 19TH FLOOR</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>100175727</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>36</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>VICTORIA AND ALBERT MUSEUM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientForeignAddress>
            <AddressLine1Txt>CROMWELL RD SW7 2RL</AddressLine1Txt>
            <CityNm>LONDON</CityNm>
            <CountryCd>UK</CountryCd>
          </RecipientForeignAddress>
          <GrantOrContributionPurposeTxt>PHILANTHROPY - VAR</GrantOrContributionPurposeTxt>
          <Amt>152</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>72393</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>79721</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>79721</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>79721</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>
    <InvestmentsCorpStockSchedule documentId="990PF:122" softwareId="23017665" softwareVersionNum="23.1.0.0">
      <InvestmentsCorporateStockGrp>
        <StockNm>4749 shares of EISMX</StockNm>
        <EOYBookValueAmt>120481</EOYBookValueAmt>
        <EOYFMVAmt>120481</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>6951 shares of SEEGX</StockNm>
        <EOYBookValueAmt>247894</EOYBookValueAmt>
        <EOYFMVAmt>247894</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <MortgagesAndNotesPayableSch documentId="990PF:119" softwareId="23017665" softwareVersionNum="23.1.0.0"></MortgagesAndNotesPayableSch>
    <OtherAssetsSchedule documentId="990PF:117" softwareId="23017665" softwareVersionNum="23.1.0.0">
      <OtherAssetsScheduleGrp>
        <Desc>INSURANCE BASED INVESTMENT ASSETS</Desc>
        <BOYBookValueAmt>1895363</BOYBookValueAmt>
        <EOYBookValueAmt>1777105</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>PREPAID FIT</Desc>
        <BOYBookValueAmt>12000</BOYBookValueAmt>
        <EOYBookValueAmt>12000</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>DUE FROM THE FELDMAN LAW FIRM LLP</Desc>
        <BOYBookValueAmt>597</BOYBookValueAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>DUE FROM RSL-3B-IL, LIMITED PARTNERSHIP AS CUSTODIAN</Desc>
        <EOYBookValueAmt>35000</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherDecreasesSchedule documentId="990PF:134" softwareId="23017665" softwareVersionNum="23.1.0.0">
      <OtherDecreasesDetail>
        <Desc>DECREASE IN FMV OF INVESTMENT SECURITIES</Desc>
        <Amt>105114</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherLiabilitiesSchedule documentId="990PF:120" softwareId="23017665" softwareVersionNum="23.1.0.0">
      <OtherLiabilitiesDetail>
        <Desc>DUE FOR PURCHASED ANNUITIES</Desc>
        <BOYBookValueAmt>857683</BOYBookValueAmt>
        <EOYBookValueAmt>657596</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>DUE TO THE FELDMAN LAW FIRM LLP</Desc>
        <EOYBookValueAmt>740</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>DUE TO RSL-3B-IL, LIMITED PARTNERSHIP AS CUSTODIAN</Desc>
        <EOYBookValueAmt>5000</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="990PF:113" softwareId="23017665" softwareVersionNum="23.1.0.0">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>INVESTMENT ACCOUNT MGMT FEES</CategoryTxt>
        <Amt>175</Amt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
  </ReturnData>
</Return>