﻿<?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>2025-03-17T10:56:56-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>420714325</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RSM US LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4 TIMES SQUARE</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10036</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>133933345</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MARC AND DIANE SPILKER FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MARC</BusinessNameControlTxt>
      <PhoneNum>9178733948</PhoneNum>
      <USAddress>
        <AddressLine1Txt>CO CASEY CONROY 600 MADISON AVE</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10022</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARC SPILKER</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>9178733948</PhoneNum>
      <SignatureDt>2025-03-14</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LYNNE JOHNSON</PreparerPersonNm>
      <PTIN>P00757336</PTIN>
      <PhoneNum>6179129000</PhoneNum>
      <PreparationDt>2025-03-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990PF documentId="RetDoc1235000001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>21774565</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>35342</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>35342</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>372092</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>372092</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>-241307</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>1377298</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc2001500001">654329</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>590762</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>820456</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>998196</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>0</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>0</CompOfcrDirTrstDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002200001">23000</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>11500</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>11500</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002300001">2366</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>2366</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>0</OtherProfFeesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>25366</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>13866</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>11500</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>1713750</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>1713750</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>1739116</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>13866</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>1725250</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-918660</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>984330</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>5532339</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>4890643</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>4890643</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>3868512</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc2018900001">3868512</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>8484720</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>1369647</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt>0</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>0</CorporateBondsEOYFMVAmt>
        <OtherInvestmentsBOYAmt>7140704</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="RetDoc2018100001">8239171</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>8399202</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>17911202</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>16998326</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>21774565</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="RetDoc2065700001">203</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="RetDoc2065700001">0</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>203</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>17910999</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>16998326</CapitalStockEOYAmt>
        <AdditionalPaidInCapitalBOYAmt>0</AdditionalPaidInCapitalBOYAmt>
        <AdditionalPaidInCapitalEOYAmt>0</AdditionalPaidInCapitalEOYAmt>
        <RetainedEarningBOYAmt>0</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>0</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>17910999</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>16998326</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>17911202</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>16998326</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>17910999</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-918660</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="RetDoc2049700001">5987</OtherIncreasesAmt>
        <SubtotalAmt>16998326</SubtotalAmt>
        <OtherDecreasesAmt>0</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>16998326</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>PUBLICLY TRADED SECURITIES</PropertyDesc>
          <GrossSalesPriceAmt>1168039</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>1267053</CostOrOtherBasisAmt>
          <GainOrLossAmt>-99014</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-99014</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>PUBLICLY TRADED SECURITIES</PropertyDesc>
          <GrossSalesPriceAmt>202848</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>201954</CostOrOtherBasisAmt>
          <GainOrLossAmt>894</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>894</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>L-T CAPITAL GAIN - BCF PARTNERS LLC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>12680</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>12680</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>S-T CAPITAL GAIN - CEDAR GLADE LP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>5884</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>5884</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>L-T CAPITAL GAIN - CEDAR GLADE LP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>43130</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>43130</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>S-T CAPITAL GAIN - COVENTURE CREDIT OPPORTUNITIES PARTNERS FUND LP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>218</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>218</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>L-T CAPITAL GAIN - COVENTURE CREDIT OPPORTUNITIES PARTNERS FUND LP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>57</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>57</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>L-T CAPITAL GAIN - CV HYBRID CAPITAL SOLUTIONS LP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>3</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>3</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>S-T CAPITAL LOSS - FS TACTICAL OPPORTUNITIES FUND A LP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>-5028</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-5028</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>S-T CAPITAL LOSS - FS TACTICAL OPPORTUNITIES FUND A LP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>-29</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-29</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>L-T CAPITAL LOSS - FS TACTICAL OPPORTUNITIES FUND A LP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>-33951</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-33951</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>L-T CAPITAL LOSS - FS TACTICAL OPPORTUNITIES FUND A LP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>-7124</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-7124</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>L-T CAPITAL LOSS - GPS SECURITY LLC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>-131484</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-131484</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>S-T CAPITAL LOSS - MERCHANT WEALTH PARTNERS LLC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>-3</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-3</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>L-T CAPITAL GAIN - MERCHANT WEALTH PARTNERS LLC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>2415</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>2415</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>L-T CAPITAL LOSS - ORELLANA HOLDINGS LLC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>-53094</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-53094</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>L-T CAPITAL LOSS - VALOR EQUITY PARTNERS III LP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>-5666</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-5666</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>L-T CAPITAL GAIN ON DISPOSITION OF ASSETS - GPS CB LLC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>10961</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>10961</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>L-T CAPITAL GAIN ON DISPOSITION OF ASSETS - RECEIVABLES FUNDING LLC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-04-30</AcquiredDt>
          <SoldDt>2024-04-30</SoldDt>
          <GainOrLossAmt>11433</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>11433</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAINS DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>6411</GrossSalesPriceAmt>
          <GainOrLossAmt>6411</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>6411</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>-241307</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>13682</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>13682</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>13682</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>729</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <ExtsnRequestIncomeTaxPaidAmt>28000</ExtsnRequestIncomeTaxPaidAmt>
        <BackupWithholdingWithheldAmt>0</BackupWithholdingWithheldAmt>
        <TotalPaymentsAndCreditsAmt>28729</TotalPaymentsAndCreditsAmt>
        <Form2220AttachedInd referenceDocumentId="RetDoc1192000001">X</Form2220AttachedInd>
        <EsPenaltyAmt>280</EsPenaltyAmt>
        <OverpaymentAmt>14767</OverpaymentAmt>
        <AppliedToESTaxAmt>14767</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>1</UnrelatedBusIncmOverLimitInd>
        <Form990TFiledInd>1</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>1</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>1</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>1</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>0</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>0</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd referenceDocumentId="RetDoc2330900001">1</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>WWW.DIANEANDMARCSPILKERFOUNDATION.ORG</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>THE FOUNDATION</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>9178733948</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>C/O CASEY CONROY 600 MADISON AVE 17</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10022</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>0</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>0</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>0</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>0</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>0</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>0</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>0</PaymentToGovernmentOfficialInd>
        <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>MARC SPILKER</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O MAXIM GRP 600 MADISON AVE FL17</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10022</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DIANE SPILKER</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O MAXIM GRP 600 MADISON AVE FL17</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10022</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <TotalAmt>0</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>8155946</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>5276740</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>8399202</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>21831888</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>21831888</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>327478</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>21504410</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>1075221</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>1075221</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>13682</TaxBasedOnInvestmentIncomeAmt>
        <IncomeTaxAmt>7572</IncomeTaxAmt>
        <TotalTaxAmt>21254</TotalTaxAmt>
        <DistributableBeforeAdjAmt>1053967</DistributableBeforeAdjAmt>
        <RecoveriesQualfiedDistriAmt>0</RecoveriesQualfiedDistriAmt>
        <DistributableBeforeDedAmt>1053967</DistributableBeforeDedAmt>
        <DeductionFromDistributableAmt>0</DeductionFromDistributableAmt>
        <DistributableAsAdjustedAmt>1053967</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>1725250</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>1725250</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>1053967</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>947477</UndistributedIncomePYAmt>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <TotalExcessDistributionCyovAmt>0</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>1725250</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>947477</AppliedToYear1Amt>
        <AppliedToPriorYearsAmt referenceDocumentId="RetDoc12000100081">0</AppliedToPriorYearsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>777773</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>0</RemainingDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>0</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>0</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>0</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>0</PriorYearDeficiencyOrTaxAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>276194</UndistributedIncomeCYAmt>
        <CorpusDistri170b1EOr4942g3Amt>0</CorpusDistri170b1EOr4942g3Amt>
        <ExcessDistriCyovFromYr5Amt>0</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>0</ExcessDistriCyovToNextYrAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ADMINISTRATORS OF THE TULANE EDUCATIONAL FUND</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>6823 SAINT CHARLES AVENUE</AddressLine1Txt>
            <CityNm>NEW ORLEANS</CityNm>
            <StateAbbreviationCd>LA</StateAbbreviationCd>
            <ZIPCd>70118</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SPILKER FAMILY FUND - FOR EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>750000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>AMERICAN ISRAEL EDUCATION FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>251 H STREET NW</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20001</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FOR DONEE'S EXEMPT PURPOSE</GrantOrContributionPurposeTxt>
          <Amt>100000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CENTRAL SYNAGOGUE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>123 EAST 55TH STREET</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10022</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EMERGENCY RELIEF FUND AND YOM KIPPUR APPEAL 2023-2024</GrantOrContributionPurposeTxt>
          <Amt>100000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>FRIENDS OF UNITED HATZALAH INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>442 5TH AVENUE SUITE 1866</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10018</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FOR DONEE'S EXEMPT PURPOSE</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>GSD ADVISERS INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>338 JERICHO TPKE 126</AddressLine1Txt>
            <CityNm>SYOSSET</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11791</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FOR DONEE'S EXEMPT PURPOSE</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>JEWISH FEDERATION OF PALM BEACH COUNTY INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1 HARVARD CIRCLE SUITE 100</AddressLine1Txt>
            <CityNm>WEST PALM BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33409</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ISRAEL TERROR RELIEF FUND</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MEMORIAL SLOAN KETTERING CANCER CENTER</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1275 YORK AVENUE</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>100656007</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FOR DONEE'S EXEMPT PURPOSE</GrantOrContributionPurposeTxt>
          <Amt>1500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>PALM BEACH COUNTRY CLUB FOUNDATION INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>760 N OCEAN BLVD</AddressLine1Txt>
            <CityNm>PALM BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33480</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FOR DONEE'S EXEMPT PURPOSE</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SOUTHAMPTON HOSPITAL FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>240 MEETING HOUSE LANE</AddressLine1Txt>
            <CityNm>SOUTHAMPTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11968</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EAST HAMPTON EMERGENCY DEPARTMENT</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>THE FUND FOR PARK AVENUE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>445 PARK AVENUE 9TH FLR</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10022</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FOR DONEE'S EXEMPT PURPOSE</GrantOrContributionPurposeTxt>
          <Amt>250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>THE NEW 42ND STREET INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>229 WEST 42ND STREET 10TH FLOOR</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10036</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FOR DONEE'S EXEMPT PURPOSE</GrantOrContributionPurposeTxt>
          <Amt>125000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>THIRD WAY INSTITUTE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1025 CONNECTICUT AVE NW SUITE 400</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20036</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FOR DONEE'S EXEMPT PURPOSE</GrantOrContributionPurposeTxt>
          <Amt>200000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>UNITED JEWISH APPEAL- FEDERATION OF JEWISH PHILANTHROPIES OF NEW YORK</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>130 EAST 59TH STREET</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>100221302</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FOR DONEE'S EXEMPT PURPOSE</GrantOrContributionPurposeTxt>
          <Amt>200000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>WORLD JEWISH CONGRESS AMERICAN SECTION INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>501 MADISON AVENUE</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10022</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>WJC COMM MEDIA CAMPAIGN</GrantOrContributionPurposeTxt>
          <Amt>100000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>YELLOWSTONE CLUB COMMUNITY FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1111 RESEARCH DR UNIT B</AddressLine1Txt>
            <CityNm>BOZEMAN</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59718</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FOR DONEE'S EXEMPT PURPOSE</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>1713750</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>35342</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>372092</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>-241307</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU BCF PARTNERS LLC</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>-53</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU CEDAR GLADE LP</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>3360</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU COVENTURE CREDIT OPPORTUNITIES PARTNERS FUND LP</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>22904</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU COVENTURE NO1 CREDIT OPPORTUNITIES FUND LLC</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>49599</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU COVENTURE VANTAGE CREDIT OPPORTUNITIES FUND LP</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>45993</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU CV HYBRID CAPITAL SOLUTIONS LP</Desc>
          <BusinessCd>901101</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>55</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>-121</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU FS TACTICAL OPPORTUNITIES FUND A LP</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>71833</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU GPS CB LLC</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>1955</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU GPS SECURITY LLC</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>-107</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU MAXIM INCOME OPPORTUNITY FUND II LP</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>105029</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU MAXIM INCOME OPPORTUNITY FUND III LP</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>53504</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU MAXIM INCOME OPPORTUNITY FUND IV LP</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>18379</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU MERCHANT CREDIT PARTNERS HOLDINGS LP</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>2575</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU MERCHANT CREDIT PARTNERS SPV 1 LLC</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>55971</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU MERCHANT WEALTH PARTNERS LLC</Desc>
          <BusinessCd>901101</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>64636</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>2174</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU ORELLANA HOLDINGS LLC</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>-5400</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU RECEIVABLES FUNDING LLC</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>138725</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>K-1 INCOME THRU VALOR EQUITY PARTNERS III LP</Desc>
          <BusinessCd>901101</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>-235</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>-1204</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>LIQUIDATION INCOME</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>499</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>OTHER INCOME</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>11072</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>64456</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>756000</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>0</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>820456</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <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>ACCOUNTING FEES</CategoryTxt>
        <Amt>23000</Amt>
        <NetInvestmentIncomeAmt>11500</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>11500</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <AppliedToPriorYearElection documentId="RetDoc12000100081">
      <ElectionDesc>ELECTION TO APPLY CURRENT YEAR EXCESS QUALIFYING DISTRIBUTIONS TO PRIOR YEARS:MARC AND DIANE SPILKER FOUNDATIONEIN: 13-3933345TAX YEAR ENDING: APRIL 30, 2023PURSUANT TO IRC SEC. 4942(H)(2) AND REG. 53.4942(A)-3(D)(2) , THE ABOVE REFERENCED FOUNDATION HEREBY ELECTS TO TREAT CURRENT YEAR QUALIFYING DISTRIBUTIONS IN EXCESS OF THE IMMEDIATELY PRECEDING TAX YEAR'S UNDISTRIBUTED INCOME AS BEING MADE OUT OF UNDISTRIBUTED INCOME FROM THE TAX YEAR ENDING:TAX YEAR AMOUNT 2020 $42,794 TOTAL $42,794SIGNED: __________________________ DATE: __________________ MARC SPILKER, TRUSTEE</ElectionDesc>
    </AppliedToPriorYearElection>
    <InvestmentsCorpStockSchedule documentId="RetDoc2018900001">
      <InvestmentsCorporateStockGrp>
        <StockNm>CITI TRENDS, INC.</StockNm>
        <EOYBookValueAmt>41880</EOYBookValueAmt>
        <EOYFMVAmt>51456</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>SPDR S&amp;P 500 ETF TRUST</StockNm>
        <EOYBookValueAmt>3826632</EOYBookValueAmt>
        <EOYFMVAmt>8433264</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsOtherSchedule2 documentId="RetDoc2018100001">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>GS CAPITAL PARTNERS VI PMD QP FUND OFFSHORE LTD</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>40875</BookValueAmt>
        <EOYFMVAmt>36712</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>GS GLOBAL LONG SHORT PARTNERS</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>79312</BookValueAmt>
        <EOYFMVAmt>4209</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>BCF PARTNERS LLC</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>31695</BookValueAmt>
        <EOYFMVAmt>6317</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>CEDAR GLADE LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>407494</BookValueAmt>
        <EOYFMVAmt>407494</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>COVENTURE CLEARBANC SPV2 LLC</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>2003</BookValueAmt>
        <EOYFMVAmt>57418</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>COVENTURE CREDIT OPPORTUNITIES PARTNERS FUND LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>246015</BookValueAmt>
        <EOYFMVAmt>252517</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>COVENTURE NO1 CREDIT OPPORTUNITIES FUND LLC</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>391101</BookValueAmt>
        <EOYFMVAmt>403154</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>COVENTURE VANTAGE CREDIT OPPORTUNITIES FUND LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>454678</BookValueAmt>
        <EOYFMVAmt>557907</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>CV HYBRID CAPITAL SOLUTIONS LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>58845</BookValueAmt>
        <EOYFMVAmt>70419</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>FS TACTICAL OPPORTUNITIES FUND A LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>734971</BookValueAmt>
        <EOYFMVAmt>810873</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>GPS SECURITY LLC</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>3680</BookValueAmt>
        <EOYFMVAmt>3680</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>MAXIM INCOME OPPORTUNITY FUND II LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>959831</BookValueAmt>
        <EOYFMVAmt>959831</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>MAXIM INCOME OPPORTUNITY FUND III LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>482335</BookValueAmt>
        <EOYFMVAmt>482335</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>MAXIM INCOME OPPORTUNITY FUND IV LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>354623</BookValueAmt>
        <EOYFMVAmt>354623</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>MERCHANT CREDIT PARTNERS HOLDINGS LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>19</BookValueAmt>
        <EOYFMVAmt>19</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>MERCHANT CREDIT PARTNERS SPV 1 LLC</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>1236039</BookValueAmt>
        <EOYFMVAmt>1236039</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>MERCHANT WEALTH PARTNERS LLC</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>2428485</BookValueAmt>
        <EOYFMVAmt>2428485</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>ORELLANA HOLDINGS LLC</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>289485</BookValueAmt>
        <EOYFMVAmt>289485</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>VALOR EQUITY PARTNERS III LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>37685</BookValueAmt>
        <EOYFMVAmt>37685</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherIncomeSchedule2 documentId="RetDoc2001500001">
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU BCF PARTNERS LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>-53</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-53</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>-53</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU CEDAR GLADE LP</Desc>
        <RevenueAndExpensesPerBooksAmt>3360</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>3360</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3360</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU COVENTURE CREDIT OPPORTUNITIES PARTNERS FUND LP</Desc>
        <RevenueAndExpensesPerBooksAmt>22904</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>22904</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>22904</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU COVENTURE NO1 CREDIT OPPORTUNITIES FUND LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>49599</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>49599</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>49599</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU COVENTURE VANTAGE CREDIT OPPORTUNITIES FUND LP</Desc>
        <RevenueAndExpensesPerBooksAmt>45993</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>45993</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>45993</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU CV HYBRID CAPITAL SOLUTIONS LP</Desc>
        <RevenueAndExpensesPerBooksAmt>-66</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-120</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>-66</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU FS TACTICAL OPPORTUNITIES FUND A LP</Desc>
        <RevenueAndExpensesPerBooksAmt>71833</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>71833</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>71833</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU GPS CB LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>1955</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1955</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1955</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU GPS SECURITY LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>-107</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-107</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>-107</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU MAXIM INCOME OPPORTUNITY FUND II LP</Desc>
        <RevenueAndExpensesPerBooksAmt>105029</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>105029</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>105029</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU MAXIM INCOME OPPORTUNITY FUND III LP</Desc>
        <RevenueAndExpensesPerBooksAmt>53504</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>53504</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>53504</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU MAXIM INCOME OPPORTUNITY FUND IV LP</Desc>
        <RevenueAndExpensesPerBooksAmt>18379</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>18379</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>18379</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU MERCHANT CREDIT PARTNERS HOLDINGS LP</Desc>
        <RevenueAndExpensesPerBooksAmt>2575</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>2576</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2575</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU MERCHANT CREDIT PARTNERS SPV 1 LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>55971</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>55971</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>55971</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU MERCHANT WEALTH PARTNERS LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>66810</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>3054</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>66810</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU ORELLANA HOLDINGS LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>-5400</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-5400</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>-5400</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU RECEIVABLES FUNDING LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>138725</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>138725</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>138725</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 INCOME THRU VALOR EQUITY PARTNERS III LP</Desc>
        <RevenueAndExpensesPerBooksAmt>-1439</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-1197</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>-1439</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>LIQUIDATION INCOME</Desc>
        <RevenueAndExpensesPerBooksAmt>499</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>499</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>499</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>OTHER INCOME</Desc>
        <RevenueAndExpensesPerBooksAmt>11072</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>11072</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>11072</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>REBATE INCOME</Desc>
        <RevenueAndExpensesPerBooksAmt>13186</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>13186</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>13186</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherIncreasesSchedule documentId="RetDoc2049700001">
      <OtherIncreasesDetail>
        <Desc>PRIOR PERIOD ADJUSTMENT</Desc>
        <Amt>5987</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc2065700001">
      <OtherLiabilitiesDetail>
        <Desc>DUE TO MERCHANT CREDIT PARTNERS HOLDINGS LP</Desc>
        <BOYBookValueAmt>203</BOYBookValueAmt>
        <EOYBookValueAmt>0</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc2002300001">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>ACCOUNT MANAGEMENT FEES</CategoryTxt>
        <Amt>2366</Amt>
        <NetInvestmentIncomeAmt>2366</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
  </ReturnData>
</Return>