﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-05T05:19:56-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>112908915</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COHEN PHILLIPS &amp; SEIDEN LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6900 JERICHO TURNPIKE SUITE 300</AddressLine1Txt>
        <CityNm>SYOSSET</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11791</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>467067025</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MICHAEL GROSS FAMILY FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MICH</BusinessNameControlTxt>
      <PhoneNum>2129931675</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1016 FIFTH AVE 2A</AddressLine1Txt>
        <CityNm>NEW YORK CITY</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10028</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL GROSS</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2025-07-05</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GARY PHILLIPS</PreparerPersonNm>
      <PTIN>P01457761</PTIN>
      <PhoneNum>5166299057</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="24020490" softwareVersionNum="2024v5.2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>4697150</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>191343</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>51032</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>51032</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>51032</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>387942</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>387942</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>387942</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>191888</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>683128</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>191888</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>822205</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>630862</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>438974</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">5225</AccountingFeesRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">10000</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>10000</TaxesNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">420</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>15645</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>10000</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>1360500</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>1360500</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>1376145</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>10000</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>1360500</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-553940</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>620862</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>438974</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>399816</CashBOYAmt>
        <CashEOYAmt>18333</CashEOYAmt>
        <CashEOYFMVAmt>18333</CashEOYFMVAmt>
        <SavAndTempCashInvstEOYAmt>79446</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>79446</SavAndTempCashInvstEOYFMVAmt>
        <USGovernmentObligationsBOYAmt>992272</USGovernmentObligationsBOYAmt>
        <USGovernmentObligationsEOYAmt>1040265</USGovernmentObligationsEOYAmt>
        <USGovtObligationsEOYFMVAmt>1048530</USGovtObligationsEOYFMVAmt>
        <CorporateStockBOYAmt>3839672</CorporateStockBOYAmt>
        <CorporateStockEOYAmt>3539776</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>3550841</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>5231760</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>4677820</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>4697150</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>5231760</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>4677820</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>5231760</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>4677820</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>5231760</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>4677820</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>5231760</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-553940</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>4677820</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>4677820</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>23058 GLOBAL SHIP LEASE</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2021-01-15</AcquiredDt>
          <SoldDt>2024-05-31</SoldDt>
          <GrossSalesPriceAmt>683128</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>491240</CostOrOtherBasisAmt>
          <GainOrLossAmt>191888</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>191888</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>191888</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>8630</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>8630</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>8630</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>14723</EstimatedPlusOvpmtIncmTxAmt>
        <ExtsnRequestIncomeTaxPaidAmt>20000</ExtsnRequestIncomeTaxPaidAmt>
        <TotalPaymentsAndCreditsAmt>34723</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>26093</OverpaymentAmt>
        <AppliedToESTaxAmt>26093</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>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>MICHAEL GROSS</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>2129931675</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1016 5TH AVE</AddressLine1Txt>
          <CityNm>NEW YORK CITY</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10028</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>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <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>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MICHAEL GROSS</PersonNm>
          <USAddress>
            <AddressLine1Txt>1016 5TH AVE</AddressLine1Txt>
            <CityNm>NEW YORK CITY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10028</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>PROVIDE ASSISTANCE TO SCHOOLS FOR EDUCATION</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
        <Description2Txt>PROVIDE ASSISTANCE FOR MEDICAL RESEARCH</Description2Txt>
        <Description3Txt>PROVIDE ASSISTANCE FOR UNDERPRIVLEDGED CHILDREN</Description3Txt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <TaxBasedOnInvestmentIncomeAmt>8630</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>8630</TotalTaxAmt>
        <DistributableBeforeAdjAmt>8630</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>8630</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>1360500</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>1360500</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>637671</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>750091</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>1088675</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>688350</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>365500</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>3530287</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>1360500</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <RemainingDistriFromCorpusAmt>1360500</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>4890787</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>637671</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>4253116</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>750091</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>1088675</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>688350</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>365500</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>1360500</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>MICHAEL GROSS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1016 5TH AVE</AddressLine1Txt>
            <CityNm>NYC</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10028</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>2129931675</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>LETTER</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>NY ROAD RUNNERS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>327 COLUMBUS AVE</AddressLine1Txt>
            <CityNm>NYC</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10022</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MOUNT SINAI CHILDRENS HOSPITAL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>ONE GUSTAVE LEVY PLACE</AddressLine1Txt>
            <CityNm>NYC</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10029</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>45000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>STEER FOR STUDENT ATHLETES</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>6 INDIAN HILL ROAD</AddressLine1Txt>
            <CityNm>RYE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10580</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>15000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>NORTHWESTERN UNIVERSITY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1201 DAVIS ST</AddressLine1Txt>
            <CityNm>EVANSTON</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60208</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>225000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>UNIVERSITY OF MICHIGAN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3003 SOUTH STATE ST</AddressLine1Txt>
            <CityNm>ANN ARBOR</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>48109</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>750000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>TRINITY SCHOOL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>139 WEST 91ST STREET</AddressLine1Txt>
            <CityNm>NYC</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10024</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>80000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MECOX BAY CONSERVANCY INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 934</AddressLine1Txt>
            <CityNm>WATER MILL</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11976</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YOUTH RENEWAL FUND</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1460 BROADWAY</AddressLine1Txt>
            <CityNm>NY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10036</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>118000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SOUTH FORK BAKERY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3333 NOYAC ROAD</AddressLine1Txt>
            <CityNm>SAG HARBOR</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11963</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ICAHN SCHOOL OF MEDICINE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>I GUSTAVE LEVY PL</AddressLine1Txt>
            <CityNm>NYC</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10029</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>1360500</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>51032</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>387942</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>191888</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>630862</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>630862</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" softwareId="24020490" softwareVersionNum="2024v5.2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>MICHAEL GROSS</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>1016 5TH AVE</AddressLine1Txt>
          <CityNm>NYC</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10028</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>191343</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>1</ContributorNum>
        <NoncashPropertyDesc>7058 SHARES GLOBAL SHIP LEASE</NoncashPropertyDesc>
        <FairMarketValueAmt>191343</FairMarketValueAmt>
        <ReceivedDt>2024-05-30</ReceivedDt>
      </NonCashPropertyContributionGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <AccountingFeesDetail>
        <CategoryTxt>COHEN PHILLIPS &amp; SEIDEN LLP</CategoryTxt>
        <Amt>5225</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherExpensesScheduleGrp>
        <Desc>FILING FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>250</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PUBLIC ADVERTISMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>170</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <TaxesDetail>
        <CategoryTxt>FEDERAL INCOME TAX</CategoryTxt>
        <Amt>10000</Amt>
        <NetInvestmentIncomeAmt>10000</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>