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          <RecipientPersonNm>UNDER MISCCONTRIBUTIONS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>LESS THEN 5000</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>45730</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>141590</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>59</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>59</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>59</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>CHAIM YOCHEVED LIPSCHITZ</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>1615 48TH STREET</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11204</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>300000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc2">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>1750</Amt>
        <DisbursementsCharitablePrpsAmt>1750</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsOtherSchedule2 documentId="RetDoc3">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>NY LIFE INSURANCE INVESTMENT ACT</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>634910</BookValueAmt>
        <EOYFMVAmt>634910</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>MASS MUTUAL</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>318475</BookValueAmt>
        <EOYFMVAmt>318475</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>JP MORGAN BROKERAGE</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>505572</BookValueAmt>
        <EOYFMVAmt>505572</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="RetDoc4">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INVESTMENT EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>510</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>510</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FEES &amp; LICENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>250</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>250</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="RetDoc5">
      <OtherIncreasesDetail>
        <Desc>LIFE INSURANCE INCREASE IN CASH VALUE</Desc>
        <Amt>47760</Amt>
      </OtherIncreasesDetail>
      <OtherIncreasesDetail>
        <Desc>UNREALIZED GAINS JP MORGAN</Desc>
        <Amt>5580</Amt>
      </OtherIncreasesDetail>
      <OtherIncreasesDetail>
        <Desc>MASS MUTUAL CASH VALUE INCREASE</Desc>
        <Amt>6073</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherNotesLoansRcvblShortSch2 documentId="RetDoc6">
      <OtherNotesLoansRcvblShortGrp>
        <Organization501c3Name>
          <BusinessNameLine1Txt>WHEELER HOUSING LLC</BusinessNameLine1Txt>
        </Organization501c3Name>
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    </OtherNotesLoansRcvblShortSch2>
    <TaxesSchedule documentId="RetDoc7">
      <TaxesDetail>
        <CategoryTxt>NYS DEP OF LAW</CategoryTxt>
        <Amt>475</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>IRS</CategoryTxt>
        <Amt>232</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>