﻿<?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="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-02-14T16:29:04-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>872525370</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CITRIN COOPERMAN ADVISORS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>50 ROCKEFELLER PLAZA</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10020</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>134115047</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE SAUL STEINBERG FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SAUL</BusinessNameControlTxt>
      <PhoneNum>2017095801</PhoneNum>
      <USAddress>
        <AddressLine1Txt>CO PSIMS 142 FIFTH AVE 9TH FL</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10011</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PATTERSON SIMS</PersonNm>
      <PersonTitleTxt>MANAGING DIRECTOR</PersonTitleTxt>
      <PhoneNum>2017095801</PhoneNum>
      <SignatureDt>2025-02-11</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SHARON SULLIVAN</PreparerPersonNm>
      <PTIN>P00432113</PTIN>
      <PhoneNum>2126971000</PhoneNum>
      <PreparationDt>2025-02-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="10">
    <IRS990PF documentId="RetDoc1235000001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>4120815</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>2458</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>2458</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>2458</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>37849</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>37849</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>37849</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>121686</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>223263</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>121686</CapGainNetIncmNetInvstIncmAmt>
        <NetSTCapitalGainAdjNetIncmAmt>0</NetSTCapitalGainAdjNetIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc2001500001">29005</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>29005</OtherIncomeNetInvstIncmAmt>
        <OtherIncomeAdjNetIncmAmt>29005</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>190998</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>190998</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>69312</TotalAdjNetIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>99805</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>4990</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstAdjNetIncmAmt>4990</CompOfcrDirTrstAdjNetIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>94815</CompOfcrDirTrstDsbrsChrtblAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>84863</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsNetInvstIncmAmt>0</OthEmplSlrsWgsNetInvstIncmAmt>
        <OthEmplSlrsWgsAdjNetIncmAmt>0</OthEmplSlrsWgsAdjNetIncmAmt>
        <OthEmplSlrsWgsDsbrsChrtblAmt>84863</OthEmplSlrsWgsDsbrsChrtblAmt>
        <PensionEmplBnftRevAndExpnssAmt>13835</PensionEmplBnftRevAndExpnssAmt>
        <PensionEmplBnftNetInvstIncmAmt>692</PensionEmplBnftNetInvstIncmAmt>
        <PensionEmplBnftAdjNetIncmAmt>692</PensionEmplBnftAdjNetIncmAmt>
        <PensionEmplBnftDsbrsChrtblAmt>13143</PensionEmplBnftDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002200001">12912</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>3228</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>3228</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>9684</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002300001">42560</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>0</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesAdjNetIncmAmt>0</OtherProfFeesAdjNetIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>42560</OtherProfFeesDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc2002500001">2507</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>0</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>0</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>2507</TaxesDsbrsChrtblAmt>
        <TravConfMeetingRevAndExpnssAmt>1557</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingNetInvstIncmAmt>0</TravConfMeetingNetInvstIncmAmt>
        <TravConfMeetingAdjNetIncmAmt>0</TravConfMeetingAdjNetIncmAmt>
        <TravConfMeetingDsbrsChrtblAmt>1557</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc2003200001">50753</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>0</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>0</OtherExpensesAdjNetIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>50753</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>308792</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>8910</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>8910</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>299882</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>1672400</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>1672400</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>1981192</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>8910</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>8910</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>1972282</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-1790194</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>182088</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>60402</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>314031</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>269312</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>269312</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>870125</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc2018900001">898626</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>1203648</CorporateStockEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>7318</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>7318</LandBldgEquipAccumDeprecAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc2046600001">3158893</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc2046600001">2647855</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc2046600001">2647855</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>4343049</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>3815793</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>4120815</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>0</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>0</CapitalStockEOYAmt>
        <AdditionalPaidInCapitalBOYAmt>0</AdditionalPaidInCapitalBOYAmt>
        <AdditionalPaidInCapitalEOYAmt>0</AdditionalPaidInCapitalEOYAmt>
        <RetainedEarningBOYAmt>4343049</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>3815793</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>4343049</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>3815793</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>4343049</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>3815793</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>4343049</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-1790194</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="RetDoc2049700001">1262938</OtherIncreasesAmt>
        <SubtotalAmt>3815793</SubtotalAmt>
        <OtherDecreasesAmt>0</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>3815793</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-06-19</SoldDt>
          <GrossSalesPriceAmt>18000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>16500</CostOrOtherBasisAmt>
          <GainOrLossAmt>1500</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1500</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-12-11</SoldDt>
          <GrossSalesPriceAmt>3400</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>250</CostOrOtherBasisAmt>
          <GainOrLossAmt>3150</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>3150</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>15000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>1250</CostOrOtherBasisAmt>
          <GainOrLossAmt>13750</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>13750</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-12-11</SoldDt>
          <GrossSalesPriceAmt>14000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>17500</CostOrOtherBasisAmt>
          <GainOrLossAmt>-3500</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-3500</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-12-11</SoldDt>
          <GrossSalesPriceAmt>10000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>5250</CostOrOtherBasisAmt>
          <GainOrLossAmt>4750</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>4750</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-06-08</SoldDt>
          <GrossSalesPriceAmt>4850</GrossSalesPriceAmt>
          <GainOrLossAmt>4850</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>4850</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>10000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>8400</CostOrOtherBasisAmt>
          <GainOrLossAmt>1600</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1600</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-06-08</SoldDt>
          <GrossSalesPriceAmt>3908</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>4200</CostOrOtherBasisAmt>
          <GainOrLossAmt>-292</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-292</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>418</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>188</CostOrOtherBasisAmt>
          <GainOrLossAmt>230</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>230</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>418</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>125</CostOrOtherBasisAmt>
          <GainOrLossAmt>293</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>293</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>416</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>250</CostOrOtherBasisAmt>
          <GainOrLossAmt>166</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>166</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>416</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>250</CostOrOtherBasisAmt>
          <GainOrLossAmt>166</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>166</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>416</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>188</CostOrOtherBasisAmt>
          <GainOrLossAmt>228</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>228</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-06-19</SoldDt>
          <GrossSalesPriceAmt>4000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>625</CostOrOtherBasisAmt>
          <GainOrLossAmt>3375</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>3375</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-06-19</SoldDt>
          <GrossSalesPriceAmt>3934</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>625</CostOrOtherBasisAmt>
          <GainOrLossAmt>3309</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>3309</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-06-19</SoldDt>
          <GrossSalesPriceAmt>5920</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>63</CostOrOtherBasisAmt>
          <GainOrLossAmt>5857</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>5857</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>3000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>750</CostOrOtherBasisAmt>
          <GainOrLossAmt>2250</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>2250</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>416</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>188</CostOrOtherBasisAmt>
          <GainOrLossAmt>228</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>228</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>3000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
          <GainOrLossAmt>1000</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1000</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-06-08</SoldDt>
          <GrossSalesPriceAmt>2500</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>750</CostOrOtherBasisAmt>
          <GainOrLossAmt>1750</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1750</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>2000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>1000</CostOrOtherBasisAmt>
          <GainOrLossAmt>1000</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1000</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>19758</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>7000</CostOrOtherBasisAmt>
          <GainOrLossAmt>12758</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>12758</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>12750</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>12000</CostOrOtherBasisAmt>
          <GainOrLossAmt>750</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>750</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-06-08</SoldDt>
          <GrossSalesPriceAmt>12500</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>750</CostOrOtherBasisAmt>
          <GainOrLossAmt>11750</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>11750</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-12-11</SoldDt>
          <GrossSalesPriceAmt>4000</GrossSalesPriceAmt>
          <GainOrLossAmt>4000</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>4000</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-06-08</SoldDt>
          <GrossSalesPriceAmt>2500</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>750</CostOrOtherBasisAmt>
          <GainOrLossAmt>1750</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1750</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-06-19</SoldDt>
          <GrossSalesPriceAmt>2400</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>750</CostOrOtherBasisAmt>
          <GainOrLossAmt>1650</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1650</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-08-10</SoldDt>
          <GrossSalesPriceAmt>9000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>2500</CostOrOtherBasisAmt>
          <GainOrLossAmt>6500</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>6500</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>4863</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>100</CostOrOtherBasisAmt>
          <GainOrLossAmt>4763</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>4763</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-06-08</SoldDt>
          <GrossSalesPriceAmt>2880</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>125</CostOrOtherBasisAmt>
          <GainOrLossAmt>2755</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>2755</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>4000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>1000</CostOrOtherBasisAmt>
          <GainOrLossAmt>3000</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>3000</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>2500</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>1250</CostOrOtherBasisAmt>
          <GainOrLossAmt>1250</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1250</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>2500</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
          <GainOrLossAmt>1000</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1000</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>9000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>7500</CostOrOtherBasisAmt>
          <GainOrLossAmt>1500</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1500</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>19800</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>5250</CostOrOtherBasisAmt>
          <GainOrLossAmt>14550</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>14550</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>6600</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>750</CostOrOtherBasisAmt>
          <GainOrLossAmt>5850</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>5850</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ARTWORK</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1999-05-12</AcquiredDt>
          <SoldDt>2023-05-23</SoldDt>
          <GrossSalesPriceAmt>2200</GrossSalesPriceAmt>
          <GainOrLossAmt>2200</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>2200</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>121686</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>0</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>2531</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>2531</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>2531</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>0</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <ExtsnRequestIncomeTaxPaidAmt>3000</ExtsnRequestIncomeTaxPaidAmt>
        <BackupWithholdingWithheldAmt>0</BackupWithholdingWithheldAmt>
        <TotalPaymentsAndCreditsAmt>3000</TotalPaymentsAndCreditsAmt>
        <EsPenaltyAmt>152</EsPenaltyAmt>
        <OverpaymentAmt>317</OverpaymentAmt>
        <AppliedToESTaxAmt>317</AppliedToESTaxAmt>
        <RefundAmt>0</RefundAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>0</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>0</MoreThan100SpentInd>
        <Form1120POLFiledInd>0</Form1120POLFiledInd>
        <Section4955OrganizationTaxAmt>0</Section4955OrganizationTaxAmt>
        <Section4955ManagersTaxAmt>0</Section4955ManagersTaxAmt>
        <TaxReimbursedAmt>0</TaxReimbursedAmt>
        <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>0</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd referenceDocumentId="RetDoc2210900001">1</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>1</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>1</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <OrgReportOrRegisterStateCd>DE</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>1</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>1</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>0</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>WWW.SAULSTEINBERGFOUNDATION.ORG</WebsiteAddressTxt>
        <IndividualWithBooksNm>PATTERSON SIMS</IndividualWithBooksNm>
        <PhoneNum>2017095801</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>142 FIFTH AVENUE 9TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10011</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>0</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>0</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>0</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>0</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>1</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>0</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>0</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>0</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>0</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>0</UndistributedIncomePYInd>
        <BusinessHoldingsInd>0</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>0</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>0</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>0</InfluenceLegislationInd>
        <InfluenceElectionInd>0</InfluenceElectionInd>
        <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>0</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>PRUDENCE CROWTHER</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O P SIMS 142 FIFTH AVE 9TH FL</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10011</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>IAN FRAZIER</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O P SIMS 142 FIFTH AVE 9TH FL</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10011</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JOHN KOEGEL</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O P SIMS 142 FIFTH AVE 9TH FL</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10011</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY/TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JAMES ABRUZZO</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O P SIMS 142 FIFTH AVE 9TH FL</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10011</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>PATTERSON SIMS</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O P SIMS 142 FIFTH AVE 9TH FL</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10011</ZIPCd>
          </USAddress>
          <TitleTxt>MANAGING DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>25.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>99805</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompensationHighestPaidEmplGrp>
          <PersonNm>SHEILA SCHWARTZ</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O P SIMS 142 FIFTH AVENUE 9TH FL</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10011</ZIPCd>
          </USAddress>
          <TitleTxt>RESEARCH DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>25.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>84863</CompensationAmt>
          <EmployeeBenefitsAmt>0</EmployeeBenefitsAmt>
          <ExpenseAccountAmt>0</ExpenseAccountAmt>
        </CompensationHighestPaidEmplGrp>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>THE FOUNDATION'S MISSION IS TO FACILITATE THE STUDY AND APPRECIATION OF SAUL STEINBERG'S CONTRIBUTION TO 20TH-CENTURY ART. THROUGH THE DEVELOPMENT OF DATABASES, ARCHIVES, EXHIBITIONS, AND PUBLICATIONS, THE FOUNDATION SERVES AS A RESOURCE FOR THE INTERNATIONAL CURATORIAL-SCHOLARLY COMMUNITY AS WELL AS THE GENERAL PUBLIC.</Description1Txt>
        <Expenses1Amt>299882</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <TotalAmt>0</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>1127932</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>336713</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1464645</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1464645</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>21970</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1442675</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>72134</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>1972282</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>1972282</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <PrivateOperatingFoundationsGrp>
        <PrivateOperatingFndtnRulingDt>2000-07-05</PrivateOperatingFndtnRulingDt>
        <Section4942j3Ind>X</Section4942j3Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>60402</CurrentYearAmt>
          <Year1Amt>26733</Year1Amt>
          <Year2Amt>15193</Year2Amt>
          <Year3Amt>14668</Year3Amt>
          <TotalAmt>116996</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <Pct85LessorAdjIncmOrMinRetGrp>
          <CurrentYearAmt>51342</CurrentYearAmt>
          <Year1Amt>22723</Year1Amt>
          <Year2Amt>12914</Year2Amt>
          <Year3Amt>12468</Year3Amt>
          <TotalAmt>99447</TotalAmt>
        </Pct85LessorAdjIncmOrMinRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>1972282</CurrentYearAmt>
          <Year1Amt>3991208</Year1Amt>
          <Year2Amt>7681311</Year2Amt>
          <Year3Amt>3174973</Year3Amt>
          <TotalAmt>16819774</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriNotUsedDrtGrp>
          <CurrentYearAmt>1672400</CurrentYearAmt>
          <Year1Amt>3722050</Year1Amt>
          <Year2Amt>7475800</Year2Amt>
          <Year3Amt>2972000</Year3Amt>
          <TotalAmt>15842250</TotalAmt>
        </QualifyingDistriNotUsedDrtGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>299882</CurrentYearAmt>
          <Year1Amt>269158</Year1Amt>
          <Year2Amt>205511</Year2Amt>
          <Year3Amt>202973</Year3Amt>
          <TotalAmt>977524</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TotalAssetsGrp>
          <CurrentYearAmt>4112500</CurrentYearAmt>
          <Year1Amt>4533640</Year1Amt>
          <Year2Amt>5986302</Year2Amt>
          <Year3Amt>7609107</Year3Amt>
          <TotalAmt>22241549</TotalAmt>
        </TotalAssetsGrp>
        <TotalAssetsSect4942j3BiGrp>
          <CurrentYearAmt>2647855</CurrentYearAmt>
          <Year1Amt>3158893</Year1Amt>
          <Year2Amt>4565443</Year2Amt>
          <Year3Amt>6181868</Year3Amt>
          <TotalAmt>16554059</TotalAmt>
        </TotalAssetsSect4942j3BiGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <CurrentYearAmt>48089</CurrentYearAmt>
          <Year1Amt>45137</Year1Amt>
          <Year2Amt>46651</Year2Amt>
          <Year3Amt>46861</Year3Amt>
          <TotalAmt>186738</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
        <TotalSupportGrp>
          <TotalAmt>0</TotalAmt>
        </TotalSupportGrp>
        <PublicSupportType>
          <TotalAmt>0</TotalAmt>
        </PublicSupportType>
        <LargestSupportFromEOGrp>
          <TotalAmt>0</TotalAmt>
        </LargestSupportFromEOGrp>
        <GrossInvestmentIncomeGrp>
          <TotalAmt>0</TotalAmt>
        </GrossInvestmentIncomeGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ART INSTITUTE OF CHICAGO</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>111 S MICHIGAN AVE</AddressLine1Txt>
            <CityNm>CHICAGO</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60603</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>16000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>BILBAO MUSEUM OF FINE ARTS BILBAO SPAIN</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientForeignAddress>
            <AddressLine1Txt>MUSEO PLAZA 2 ABANDO</AddressLine1Txt>
            <CityNm>BILBO</CityNm>
            <CountryCd>SP</CountryCd>
            <ForeignPostalCd>48009</ForeignPostalCd>
          </RecipientForeignAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED. THE FOUNDATION IS IN COMPLIANCE WITH REVENUE PROC. 2017-53 AND NECESSARY DOCUMENTS ARE ON FILE.</GrantOrContributionPurposeTxt>
          <Amt>108500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>BLOCK MUSEUM OF ART AT NORTHWESTERN</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>40 ARTS CIR DR</AddressLine1Txt>
            <CityNm>EVANSTON</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60208</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>71500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>COLUMBUS MUSEUM OF ART</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>480 E BROAD ST</AddressLine1Txt>
            <CityNm>COLUMNBUS</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43215</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>167500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>DAYTON ART INSTITUTE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>456 BELMONTE PARK N</AddressLine1Txt>
            <CityNm>DAYTON</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>45405</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>53500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ELI AND EDYTHE BROAD ART MUSEUM AT MICHIGAN STATE UNIVERSITY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>547 E CIRCLE DR</AddressLine1Txt>
            <CityNm>EAST LANSING</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>48824</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>18000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ESKENAZI MUSEUM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1133 E SEVENTH STREET</AddressLine1Txt>
            <CityNm>BLOOMINGTON</CityNm>
            <StateAbbreviationCd>IN</StateAbbreviationCd>
            <ZIPCd>47405</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>7500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>FRALIN MUSEUM OF ART AT THE UNIVERSITY OF VIRGINIA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>155 RUGBY RD</AddressLine1Txt>
            <CityNm>CHARLOTTESVILLE</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22904</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>38500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>GUILD HALL</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>158 MAIN ST</AddressLine1Txt>
            <CityNm>EAST HAMPTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11937</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>210500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>HALLIE FORD MUSEUM OF ART AT WILLAMETTE UNIVERSITY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>700 STATE ST</AddressLine1Txt>
            <CityNm>SALEM</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97301</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>32500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>LYMAN ALLYN ART MUSEUM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>625 WILLIAMS ST</AddressLine1Txt>
            <CityNm>NEW LONDON</CityNm>
            <StateAbbreviationCd>CT</StateAbbreviationCd>
            <ZIPCd>06320</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>74500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MENIL DRAWING INSTITUTE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1519 BRANARD ST</AddressLine1Txt>
            <CityNm>HOUSTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77006</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>222500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MORGAN LIBRARY &amp; MUSEUM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>225 MADISON AVE</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10016</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>105000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>PENNSYLVANIA ACADEMY OF THE FINE ARTS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>118-128 N BROAD ST</AddressLine1Txt>
            <CityNm>PHILADELPHIA</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19102</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>67500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SAINT LOUIS ART MUSEUM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1 FINE ARTS DR</AddressLine1Txt>
            <CityNm>STLOUIS</CityNm>
            <StateAbbreviationCd>MO</StateAbbreviationCd>
            <ZIPCd>63110</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>119000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>TRIENNALE MILANO</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientForeignAddress>
            <AddressLine1Txt>EMILIO ALEMAGNA AVE 6</AddressLine1Txt>
            <CityNm>MILAN</CityNm>
            <CountryCd>IT</CountryCd>
            <ForeignPostalCd>20121</ForeignPostalCd>
          </RecipientForeignAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED. THE FOUNDATION IS IN COMPLIANCE WITH REVENUE PROC. 2017-53 AND NECESSARY DOCUMENTS ARE ON FILE.</GrantOrContributionPurposeTxt>
          <Amt>269900</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>WORCESTER ART MUSEUM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>55 SALISBURY ST</AddressLine1Txt>
            <CityNm>WORCESTER</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>01609</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DONATION OF ARTWORK TO BE DISPLAYED.</GrantOrContributionPurposeTxt>
          <Amt>90000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>1672400</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>2458</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>37849</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <OtherInvestmentIncomeGrp>
          <RelatedOrExemptFunctionIncmAmt>29005</RelatedOrExemptFunctionIncmAmt>
        </OtherInvestmentIncomeGrp>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>121686</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>0</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>161993</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>29005</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>190998</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>7</LineNumberTxt>
          <RelationshipStatementTxt>INCOME FROM THE LICENSING OF REPRODUCTIONS OF SAUL STEINBERG'S ART AND/OR PUBLICATION OF SAUL STEINBERG'S ARTWORK WHICH CONSTITUTES A NECESSARY ACTIVITY FOR THE FOUNDATION TO ACCOMPLISH ITS EXEMPT PURPOSE WHICH IS TO PRESERVE THE ART WORKS OF SAUL STEINBERG AND PROVIDE PUBLIC ACCESS THERETO; TO CREATE AND MAINTAIN AN ARCHIVE OF THE ART OF SAUL STEINBERG AND REFERENCE PAPERS RELATING TO SAUL STEINBERG AND PROVIDE ACCESS TO THE ARCHIVE TO SCHOLARS FOR RESEARCH; TO EDUCATE THE PUBLIC ABOUT THE ART OF SAUL STEINBERG AND ART IN GENERAL; THE LENDING OF STEINBERG'S ARTWORKS FOR PUBLIC EXHIBITIONS.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>0</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>0</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>0</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>0</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>0</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>0</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>PREPARATION OF FORM 990-PF &amp; REPORT TO ATTORNEY GENERAL</CategoryTxt>
        <Amt>12912</Amt>
        <NetInvestmentIncomeAmt>3228</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3228</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>9684</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc2018900001">
      <InvestmentsCorporateStockGrp>
        <StockNm>VANGUARD INFLATION PROTECTION FUND</StockNm>
        <EOYBookValueAmt>68080</EOYBookValueAmt>
        <EOYFMVAmt>61242</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>VANGUARD INTL STOCK INDEX FUND</StockNm>
        <EOYBookValueAmt>21426</EOYBookValueAmt>
        <EOYFMVAmt>26064</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>VANGUARD TOTAL BOND MARKET FUND</StockNm>
        <EOYBookValueAmt>604110</EOYBookValueAmt>
        <EOYFMVAmt>544105</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>VANGUARD STOCK MARKET INDEX FUND</StockNm>
        <EOYBookValueAmt>205010</EOYBookValueAmt>
        <EOYFMVAmt>572237</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <LiquidationExplanationStmt documentId="RetDoc2210900001">
      <ExplanationTxt>THE SUBSTANTIAL CONTRACTION DURING THE YEAR IS DUE TO THE BOARD'S DECISION TO LIQUIDATE THE FOUNDATION AND TO DONATE A MAJORITY OR ARTWORKS TO WORTHY MUSEUMS. SEE STATEMENT OF DIRECT CHARITABLE ACTIVITIES.</ExplanationTxt>
    </LiquidationExplanationStmt>
    <OtherAssetsSchedule documentId="RetDoc2046600001">
      <OtherAssetsScheduleGrp>
        <Desc>WORKS OF ART CREATED BY SAUL STEINBERG</Desc>
        <BOYBookValueAmt>2928811</BOYBookValueAmt>
        <EOYBookValueAmt>2417773</EOYBookValueAmt>
        <EOYFMVAmt>2417773</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>COPYRIGHT &amp; REPRODUCTION RIGHTS</Desc>
        <BOYBookValueAmt>226832</BOYBookValueAmt>
        <EOYBookValueAmt>226832</EOYBookValueAmt>
        <EOYFMVAmt>226832</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>ARCHIVE MATERIAL</Desc>
        <BOYBookValueAmt>3250</BOYBookValueAmt>
        <EOYBookValueAmt>3250</EOYBookValueAmt>
        <EOYFMVAmt>3250</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>ART STORAGE CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>38150</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>38150</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OTHER- ART EXP.</Desc>
        <RevenueAndExpensesPerBooksAmt>3178</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>3178</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>88</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>88</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>WEBSITE</Desc>
        <RevenueAndExpensesPerBooksAmt>4877</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>4877</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CREDIT CARD FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>95</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>95</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MEALS &amp; ENTERTAINMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>41</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>41</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>ART CONSERVATION</Desc>
        <RevenueAndExpensesPerBooksAmt>350</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>350</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>ART CATALOGUING</Desc>
        <RevenueAndExpensesPerBooksAmt>441</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>441</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>2914</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2914</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>AGENCY FEE - DELAWARE</Desc>
        <RevenueAndExpensesPerBooksAmt>199</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>199</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PUBLIC INSPECTION AD</Desc>
        <RevenueAndExpensesPerBooksAmt>170</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>170</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>NYS FILING FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>250</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>250</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc2001500001">
      <OtherIncomeDetail>
        <Desc>ROYALTIES</Desc>
        <RevenueAndExpensesPerBooksAmt>29005</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>29005</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>29005</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherIncreasesSchedule documentId="RetDoc2049700001">
      <OtherIncreasesDetail>
        <Desc>EXCESS OF FMV OVER BOOK VALUE OF CONTRIBUTED ART</Desc>
        <Amt>1262938</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc2002300001">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>ART CONSULTANTS &amp; CLERICAL HELP</CategoryTxt>
        <Amt>39646</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>39646</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>PAYROLL SERVICE FEES</CategoryTxt>
        <Amt>2914</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2914</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc2002500001">
      <TaxesDetail>
        <CategoryTxt>EXCISE TAX</CategoryTxt>
        <Amt>2507</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2507</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>