﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-23T14:25:17-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SPECTACOR BUSINESS SERVICES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>288 EGG HARBOR ROAD UNIT 7</AddressLine1Txt>
        <CityNm>SEWELL</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08080</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>233008418</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Lipstein Family Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% SANFORD LIPSTEIN</InCareOfNm>
      <BusinessNameControlTxt>LIPS</BusinessNameControlTxt>
      <PhoneNum>6106480484</PhoneNum>
      <USAddress>
        <AddressLine1Txt>417 Conestoga Road</AddressLine1Txt>
        <CityNm>Malvern</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19355</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SANFORD LIPSTEIN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6106480484</PhoneNum>
      <SignatureDt>2025-06-20</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SCOTT T SOMMERMANN</PreparerPersonNm>
      <PTIN>P01495079</PTIN>
      <PhoneNum>6106454502</PhoneNum>
      <PreparationDt>2025-06-20</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990PF documentId="IRS990PF">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>3691586</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>14998</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>9</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>9</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>9</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>128928</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>128928</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>128928</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>263771</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>459757</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>263771</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>407706</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>392708</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>128937</TotalAdjNetIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">12791</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>12791</TaxesDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSch">102</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>102</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>12893</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>12893</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>204750</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>204750</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>217643</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>217643</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>190063</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>392708</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>128937</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>12001</CashBOYAmt>
        <CashEOYAmt>37589</CashEOYAmt>
        <CashEOYFMVAmt>37589</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>97560</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>276533</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>276533</SavAndTempCashInvstEOYFMVAmt>
        <AcctRcvblAmt>1477</AcctRcvblAmt>
        <AcctRcvblBOYAmt>1777</AcctRcvblBOYAmt>
        <AcctRcvblEOYAmt>1477</AcctRcvblEOYAmt>
        <AcctRcvblEOYFMVAmt>1477</AcctRcvblEOYFMVAmt>
        <OtherNtsAndLoansRcvblAmt>25746</OtherNtsAndLoansRcvblAmt>
        <OtherNtsAndLoansRcvblBOYAmt>38054</OtherNtsAndLoansRcvblBOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt>25746</OtherNtsAndLoansRcvblEOYAmt>
        <OtherNtsAndLoansRcvblEOYFMVAmt>25746</OtherNtsAndLoansRcvblEOYFMVAmt>
        <CorporateStockBOYAmt>1521542</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestCorpStockSch">1519652</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>3295186</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>52949</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt referenceDocumentId="InvestCorpBondsSch">52949</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>55055</CorporateBondsEOYFMVAmt>
        <TotalAssetsBOYAmt>1723883</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>1913946</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>3691586</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1723883</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>1913946</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1723883</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>1913946</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1723883</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>190063</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>1913946</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>1913946</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>1000 SHS NY COMMUNITY BANK</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-04-27</AcquiredDt>
          <SoldDt>2024-04-05</SoldDt>
          <GrossSalesPriceAmt>3091</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>9156</CostOrOtherBasisAmt>
          <GainOrLossAmt>-6065</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-6065</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>1000 SHS NY COMMUNITY BANK</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2014-04-01</AcquiredDt>
          <SoldDt>2024-04-05</SoldDt>
          <GrossSalesPriceAmt>3091</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>16098</CostOrOtherBasisAmt>
          <GainOrLossAmt>-13007</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-13007</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>200 SHS ELI LILY &amp; CO</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>2011-06-20</AcquiredDt>
          <SoldDt>2024-01-05</SoldDt>
          <GrossSalesPriceAmt>122830</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>7499</CostOrOtherBasisAmt>
          <GainOrLossAmt>115331</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>115331</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>100 SHS ELI LILY &amp; CO</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>2011-06-20</AcquiredDt>
          <SoldDt>2024-08-09</SoldDt>
          <GrossSalesPriceAmt>90016</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>3749</CostOrOtherBasisAmt>
          <GainOrLossAmt>86267</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>86267</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>800 SHS GSK PLC ADR</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2011-03-22</AcquiredDt>
          <SoldDt>2024-12-04</SoldDt>
          <GrossSalesPriceAmt>27637</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>31354</CostOrOtherBasisAmt>
          <GainOrLossAmt>-3717</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-3717</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>800 SHS GSK PLC ADR</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2012-10-15</AcquiredDt>
          <SoldDt>2024-12-04</SoldDt>
          <GrossSalesPriceAmt>27637</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>38015</CostOrOtherBasisAmt>
          <GainOrLossAmt>-10378</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-10378</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>1000 SHS GSK PLC ADR</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-01-27</AcquiredDt>
          <SoldDt>2024-12-04</SoldDt>
          <GrossSalesPriceAmt>34547</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>35376</CostOrOtherBasisAmt>
          <GainOrLossAmt>-829</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-829</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>1000 SHS LAMB WESTON HOLDINGS</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>2012-05-03</AcquiredDt>
          <SoldDt>2024-06-13</SoldDt>
          <GrossSalesPriceAmt>86197</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>17643</CostOrOtherBasisAmt>
          <GainOrLossAmt>68554</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>68554</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>2000 SHS MEDICAL PROPERTIES TRUST</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-01-27</AcquiredDt>
          <SoldDt>2024-12-04</SoldDt>
          <GrossSalesPriceAmt>8218</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>24757</CostOrOtherBasisAmt>
          <GainOrLossAmt>-16539</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-16539</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>40 SHS SANDOZ GROUP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2022-09-15</AcquiredDt>
          <SoldDt>2024-08-09</SoldDt>
          <GrossSalesPriceAmt>1647</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>850</CostOrOtherBasisAmt>
          <GainOrLossAmt>797</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>797</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>33 SHS PREIT</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2000-07-18</AcquiredDt>
          <SoldDt>2024-04-02</SoldDt>
          <GrossSalesPriceAmt>74</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>11489</CostOrOtherBasisAmt>
          <GainOrLossAmt>-11415</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-11415</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>5000 SHS ZETA GLOBAL HOLDINGS</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>2021-06-14</AcquiredDt>
          <SoldDt>2024-02-12</SoldDt>
          <GrossSalesPriceAmt>49651</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>0</CostOrOtherBasisAmt>
          <GainOrLossAmt>49651</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>49651</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>5121</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>5121</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>5121</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>5121</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>5121</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>5121</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>5121</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>5121</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>5121</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>5121</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>5121</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>5121</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>263771</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>-6065</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>5459</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>5459</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>5459</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>8000</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <TotalPaymentsAndCreditsAmt>8000</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>2541</OverpaymentAmt>
        <AppliedToESTaxAmt>2541</AppliedToESTaxAmt>
      </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>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>SANFORD LIPSTEIN</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>6106480484</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>417 CONESTOGA ROAD</AddressLine1Txt>
          <CityNm>Malvern</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19355</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>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <ProceedsOrNetIncomeInd>false</ProceedsOrNetIncomeInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Sanford Lipstein</PersonNm>
          <USAddress>
            <AddressLine1Txt>417 Conestoga Road</AddressLine1Txt>
            <CityNm>Malvern</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19355</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Gail Lipstein</PersonNm>
          <USAddress>
            <AddressLine1Txt>417 Conestoga Road</AddressLine1Txt>
            <CityNm>Malvern</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19355</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Loree Lipstein</PersonNm>
          <USAddress>
            <AddressLine1Txt>5619 Western Avenue NW</AddressLine1Txt>
            <CityNm>Washington</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20015</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.5</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Brian Lipstein</PersonNm>
          <USAddress>
            <AddressLine1Txt>731 S Jessup Street</AddressLine1Txt>
            <CityNm>Philadelphia</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19147</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.5</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Julie Lipstein</PersonNm>
          <USAddress>
            <AddressLine1Txt>325 E Paces Ferry Road Apt605</AddressLine1Txt>
            <CityNm>Atlanta</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30305</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.5</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp />
      <SumOfProgramRelatedInvstGrp />
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>3394060</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>288521</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>3682581</TotalFMVOfUnusedAssetsAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>3682581</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>55239</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>3627342</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>181367</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>181367</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>5459</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>5459</TotalTaxAmt>
        <DistributableBeforeAdjAmt>175908</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>175908</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>175908</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>217643</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <CharitableAssetsAcquisPaidAmt>0</CharitableAssetsAcquisPaidAmt>
        <SetAsideSuitabilityTestAmt>0</SetAsideSuitabilityTestAmt>
        <SetAsideCashDistriTestAmt>0</SetAsideCashDistriTestAmt>
        <QualifyingDistributionsAmt>217643</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>175908</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <PriorYear1Yr>2022</PriorYear1Yr>
        <PriorYear2Yr>2021</PriorYear2Yr>
        <PriorYear3Yr>2020</PriorYear3Yr>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr5Amt>46917</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>28100</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>14208</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>16410</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>67612</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>173247</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>217643</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>175908</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>41735</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>214982</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>46917</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>168065</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>28100</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>14208</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>16410</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>67612</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>41735</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp></PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MAMATOTO VILLAGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4315 SHERRIFF ROAD NE</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20019</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CAPITAL DEBT RETIREMENT</GrantOrContributionPurposeTxt>
          <Amt>33000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>VARIOUS ORGANIZATIONS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>417 CONESTOGA ROAD</AddressLine1Txt>
            <CityNm>MALVERN</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19355</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL CHARITABLE PLEDGES TO VARIOUS ORGANIZATIONS</GrantOrContributionPurposeTxt>
          <Amt>71750</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>BICYCLE COALITION OF GREATER PHILADELPHIA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1500 WALNUT STREET</AddressLine1Txt>
            <AddressLine2Txt>1107</AddressLine2Txt>
            <CityNm>PHILADELPHIA</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19102</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL GRANT</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CHESTER COUNTY FOOD BANK</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>650 PENNSYLVANIA DRIVE</AddressLine1Txt>
            <CityNm>EXTON</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19341</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL GRANT</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ED SNIDER YOUTH HOCKEY &amp; EDUCATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>288 EGG HARBOR ROAD</AddressLine1Txt>
            <AddressLine2Txt>UNIT 7</AddressLine2Txt>
            <CityNm>SEWELL</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>08080</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL GRANT</GrantOrContributionPurposeTxt>
          <Amt>30000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>INSTITUTE FOR JUSTICE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>901 N GLEBE ROAD</AddressLine1Txt>
            <CityNm>ARLINGTON</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22203</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL GRANT</GrantOrContributionPurposeTxt>
          <Amt>15000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>RAILS TO TRAILS CONSERVANCY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2445 M STREET</AddressLine1Txt>
            <AddressLine2Txt>NW SUITE 650</AddressLine2Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20037</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL GRANT</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CHESTER COUNTY HOSPITAL</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>701 E MARSHALL STREET</AddressLine1Txt>
            <CityNm>WEST CHESTER</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19382</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ANNUAL GIVING PLEDGE</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CHESTER COUNTY HOSPITAL BREAST CANCER CENTER</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>701 E MARSHALL STREET</AddressLine1Txt>
            <CityNm>WEST CHESTER</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19382</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL DONATION TO BREAST CANCER CENTER</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>204750</TotalGrantOrContriPdDurYrAmt>
        <GrantOrContriApprvForFutGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CHESTER COUNTY HOSPITAL BREAST CANCER CENTER</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>701 E MARSHALL STREET</AddressLine1Txt>
            <CityNm>WEST CHESTER</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19382</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL PLEDGE TO BREAST CANCER CENTER</GrantOrContributionPurposeTxt>
          <Amt>0</Amt>
        </GrantOrContriApprvForFutGrp>
        <GrantOrContriApprvForFutGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MAMATOTO VILLAGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4315 SHERIFF ROAD NE</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20019</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CAPITAL DEBT RETIREMENT</GrantOrContributionPurposeTxt>
          <Amt>0</Amt>
        </GrantOrContriApprvForFutGrp>
        <TotalGrantOrContriApprvFutAmt>33000</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>9</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>128928</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncomeGrp />
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>19</ExclusionCd>
          <ExclusionAmt>263771</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>392708</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>392708</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="IRS990ScheduleB">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>Gail Lipstein</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>417 Conestoga Road</AddressLine1Txt>
          <CityNm>Malvern</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19355</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>7500</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSch">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="DepreciationSch" />
    <InvestmentsCorpBondsSchedule documentId="InvestCorpBondsSch">
      <InvestmentsCorporateBondsGrp>
        <BondNm>ISHARES RE IBOXX HIGH YIELD</BondNm>
        <EOYBookValueAmt>52949</EOYBookValueAmt>
        <EOYFMVAmt>55055</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
    </InvestmentsCorpBondsSchedule>
    <InvestmentsCorpStockSchedule documentId="InvestCorpStockSch">
      <InvestmentsCorporateStockGrp>
        <StockNm>AMERICAN WATERWORKS</StockNm>
        <EOYBookValueAmt>45489</EOYBookValueAmt>
        <EOYFMVAmt>286327</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>AT&amp;T</StockNm>
        <EOYBookValueAmt>3650</EOYBookValueAmt>
        <EOYFMVAmt>4554</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>BP PLC</StockNm>
        <EOYBookValueAmt>36309</EOYBookValueAmt>
        <EOYFMVAmt>29560</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>COMCAST CORP</StockNm>
        <EOYBookValueAmt>18754</EOYBookValueAmt>
        <EOYFMVAmt>266463</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>CONAGRA FOODS</StockNm>
        <EOYBookValueAmt>39923</EOYBookValueAmt>
        <EOYFMVAmt>55500</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>CONSTELLATION ENERGY</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>DEVON ENERGY CORP</StockNm>
        <EOYBookValueAmt>120591</EOYBookValueAmt>
        <EOYFMVAmt>65460</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>DOW INC</StockNm>
        <EOYBookValueAmt>86640</EOYBookValueAmt>
        <EOYFMVAmt>73718</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>DUKE ENERGY CORP</StockNm>
        <EOYBookValueAmt>62478</EOYBookValueAmt>
        <EOYFMVAmt>86192</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>EXELON CORP</StockNm>
        <EOYBookValueAmt>62074</EOYBookValueAmt>
        <EOYFMVAmt>75280</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>EXELON CORP</StockNm>
        <EOYBookValueAmt>82214</EOYBookValueAmt>
        <EOYFMVAmt>161355</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>FIRST TRUST IMMEDICATE DURATIO</StockNm>
        <EOYBookValueAmt>101913</EOYBookValueAmt>
        <EOYFMVAmt>84600</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>GENERAL MILLS</StockNm>
        <EOYBookValueAmt>38900</EOYBookValueAmt>
        <EOYFMVAmt>63770</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>GLAXO SMITHKILNE</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>GUGGENHEIM ACTIVE ALLOCATION</StockNm>
        <EOYBookValueAmt>233822</EOYBookValueAmt>
        <EOYFMVAmt>230485</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>HALEON PLC</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>HOME DEPOT</StockNm>
        <EOYBookValueAmt>16011</EOYBookValueAmt>
        <EOYFMVAmt>544586</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>INTEL CORP</StockNm>
        <EOYBookValueAmt>40630</EOYBookValueAmt>
        <EOYFMVAmt>40100</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>JOHNSON AND JOHNSON</StockNm>
        <EOYBookValueAmt>70485</EOYBookValueAmt>
        <EOYFMVAmt>156768</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>KINDER MORGAN INC</StockNm>
        <EOYBookValueAmt>47147</EOYBookValueAmt>
        <EOYFMVAmt>82200</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>LANB WESTON HOLDINGS</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>LEXINGTON REALTY TRUST</StockNm>
        <EOYBookValueAmt>36059</EOYBookValueAmt>
        <EOYFMVAmt>19220</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>MICROSOFT CORP</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>NEW YORK COMMUNITY BANK</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>NOVARTIS AG ADR</StockNm>
        <EOYBookValueAmt>15411</EOYBookValueAmt>
        <EOYFMVAmt>19462</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>OAKTREE SPECIALTY LENDING</StockNm>
        <EOYBookValueAmt>27655</EOYBookValueAmt>
        <EOYFMVAmt>20368</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>OLD REPUBLIC INTERNATIONAL</StockNm>
        <EOYBookValueAmt>33685</EOYBookValueAmt>
        <EOYFMVAmt>108570</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>PPL CORP</StockNm>
        <EOYBookValueAmt>40433</EOYBookValueAmt>
        <EOYFMVAmt>48690</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>PREIT</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>PROCTOR &amp; GAMBLE</StockNm>
        <EOYBookValueAmt>62669</EOYBookValueAmt>
        <EOYFMVAmt>167650</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>TRUIST FINANCIAL</StockNm>
        <EOYBookValueAmt>38388</EOYBookValueAmt>
        <EOYFMVAmt>43380</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>VALE SA</StockNm>
        <EOYBookValueAmt>5045</EOYBookValueAmt>
        <EOYFMVAmt>2661</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>WEC ENERGY CORP</StockNm>
        <EOYBookValueAmt>48248</EOYBookValueAmt>
        <EOYFMVAmt>94040</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>ELI LILY &amp; CO</StockNm>
        <EOYBookValueAmt>7499</EOYBookValueAmt>
        <EOYFMVAmt>154400</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>DUKE ENERGY</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>OMEGA HEALTHCARE INVESTORS</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>189250</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>GUGGENHEIM ACTIVE ALLOCATION F</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>KENVUE INC</StockNm>
        <EOYBookValueAmt>7530</EOYBookValueAmt>
        <EOYFMVAmt>19877</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>MEDICAL PROPERTIES TRUST</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>SANDOZ GROUP</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>IQHQ SERIES D-1 CUM PFD</StockNm>
        <EOYBookValueAmt>90000</EOYBookValueAmt>
        <EOYFMVAmt>100700</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>102</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSch2">
      <OtherIncomeDetail>
        <Desc>CAPITAL GAIN DISTRIBUTIONS</Desc>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAXES ON DIVIDENDS</CategoryTxt>
        <Amt>285</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>EXCISE TAX</CategoryTxt>
        <Amt>12506</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>