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      <PhoneNum>8008391754</PhoneNum>
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        <OfficerDirTrstKeyEmplGrp>
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        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
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        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
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      </TrnsfrTransRlnNonchrtblEOGrp>
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    <DepreciationSchedule documentId="DepreciationSch" />
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        <IdentifierTxt>Form 990-PF</IdentifierTxt>
        <FormAndLineReferenceDesc>Form 990-PF</FormAndLineReferenceDesc>
        <MediumExplanationTxt>One or more partnerships have provided a Schedule K-3 for the tax year in which they have checked one or more of the boxes in Part I but not provided sufficient back-up information to allow the Foundation to verify why such boxes were checked or the extent to which the checking of such boxes affects any item on this return. The Foundation has prepared this return to the best of its ability and without any foreign filings for such partnerships based on the information provided to it by these partnerships and on the basis of having received no information to the contrary. Any missing or incomplete information is due to the Foundation's inability to obtain such information and is not a willful attempt to withhold such information.</MediumExplanationTxt>
      </GeneralExplanationGrp>
    </GeneralExplanationAttachment>
    <InvestmentsCorpStockSchedule documentId="InvestCorpStockSch">
      <InvestmentsCorporateStockGrp>
        <StockNm>ACME UNITED CORP</StockNm>
        <EOYBookValueAmt>87145</EOYBookValueAmt>
        <EOYFMVAmt>113322</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>CRAWFORD &amp; CO. CL A</StockNm>
        <EOYBookValueAmt>57845</EOYBookValueAmt>
        <EOYFMVAmt>67877</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>EL TEK LTD COM I</StockNm>
        <EOYBookValueAmt>83447</EOYBookValueAmt>
        <EOYFMVAmt>86030</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>KARAT PACKAGING INC</StockNm>
        <EOYBookValueAmt>111268</EOYBookValueAmt>
        <EOYFMVAmt>122634</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>NATURES SUNSHINE F'RODUGTS</StockNm>
        <EOYBookValueAmt>91244</EOYBookValueAmt>
        <EOYFMVAmt>109083</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>OPPFI INC</StockNm>
        <EOYBookValueAmt>48158</EOYBookValueAmt>
        <EOYFMVAmt>68096</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>Administrative Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>10972</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>10972</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Bank Charges</Desc>
        <RevenueAndExpensesPerBooksAmt>3</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>State or Local Filing Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>25</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>25</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSch2">
      <OtherIncomeDetail>
        <Desc>Sec 751 Gain on Sale SISECAM RESOURCES LP</Desc>
        <RevenueAndExpensesPerBooksAmt>2231</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>K-1 Inc/Loss SISECAM RESOURCES LP</Desc>
        <RevenueAndExpensesPerBooksAmt>710</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>52</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>Federal Tax Refund</Desc>
        <RevenueAndExpensesPerBooksAmt>2921</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="OtherLiabSch">
      <OtherLiabilitiesDetail>
        <Desc>LINE OF CREDIT</Desc>
        <BOYBookValueAmt>264069</BOYBookValueAmt>
        <EOYBookValueAmt>279637</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>990-PF Estimated Tax for 2023</CategoryTxt>
        <Amt>1100</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>990-T Extension for 2022</CategoryTxt>
        <Amt>7700</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>Foreign Tax Paid</CategoryTxt>
        <Amt>407</Amt>
        <NetInvestmentIncomeAmt>178</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>